Donacloney Congregation of the Presbyterian Church in Ireland
Statement of Congregational Committee's responsibilities
for the Financial Statements
The purpose of thls statement Is to distlngulsh the Congregational Committee's
responsibilities for the accounts from those of the independent examiners as stated In
their report.
The Code permits the Congregational Committee to prepare accounts for each flnanclal
year which give a true and fair view of the congregation's financial actlvlties during the
year and of Its financlal posltlon at the end of the year.
In preparlng the financlal statements the congregational committee should follow best
practice and:
select suitable accounting pollcles and apply them consistently.
make Judgements and estimates that are reasonable and prudent;
follow the recommendations of the accountlng professional with regard to the
form and content of the financlal statements, or to disclose and explain any
departures therefrom. and
prepare financial statements on the going concern basis, unless It Is
inappropriate to assume that the congregation will be able to continue to
meet its obligations.
The congregatlonal committee are responsible for keeping proper accountlng records
of all the congregational transactions whlch dlsclose with reasonable accuracy the
financial position of the congregation and which enable them to ensure that the financial
statements comply with the disclosure ￿gUlations.
They are also responslble for safeguarding the congregational assets, and hence for
taking reasonable steps for the prevention and detettion of fraud, error and other
irregularities.
Mr Ian Wllliams
Signed on behalf of the Congregatlonal Committee.
Date
Page 10

Donacloney Congregatlon of the Presbyterian Church in Ireland
Statement of Financial Activities
(incorporating the Income and Expenditure Account)
for the year ended 31 December 2023
2023
Total
2022
Total
Unrestrlcted Restrlcted
Income from:
Regular Direct Giving
Donations and Legacies
Other Trading Activities
Investment Income
Other Income Sources
85,364
46,523
11,426
3,336
272
131,887
11,426
3,336
272
135,973
5,446
2,108
405
Total Income
85.364
61,558
146,922
147,332
Expenditure on:
Charltable Artivities:
Central Church Assessments
Ministry and Support staff
Life and Work
Governan
Property and Equlpment
Grants to Missions and CharltSes
16,903
48,377
802
1,872
14,763
217
16,903
48,377
3,772
2.147
51,615
15,838
47,475
12,578
1,888
96,572
2,969
275
36,851
Total Expendlture
82.933
57.818
140,752
191,481
Net Income / (Expendlturel for the Year
2,431
3,739
6,170 (44,149)
Transfers
fr7
Other recognlsed galns / (losses):
Gains on revaluation of flxed
assets
76.410
76,410
269,149
Net Income before other re￿nISed
galns or losses
2,431
3,739
6,170
225,000
Net movement In Funds
2,431
3,739
6,170
225,000
Reconclllatlon of Funds
Fund Balances Brought Forward
&7
27.756
3,966,037 3,993,793 3,768,794
Fund Balances Carrled Forward
fr7
30 187 3 969 776 3 999 963 3 993 794
All income derives from continuing activities. therefore no statement of recognised gains or
losses is glven.
The notes on pages 13 to 16 form an Integral part of these financlal ststements.
Page 11

Donacloney Congregatlon of the Presbyterlan Church In Ireland
Balance Sheet
as at 31 December 2023
Notes
2023
2022
Flxed assets
Tanglble Fixed Assets
3,934,204
3,857,794
Current assets
Cash at bank & in hand
142 168
142,168
135 999
135,999
Net Current Assets
142,168
135,999
Net Assets
4 076 372
3 993 793
Funds
Unrestricted Funds
Restrltted Funds
Restrlcted Capital Funds
30,187
111,982
3,934.204
27,756
108,243
3,857,794
4 076 372
3 993 793
For the year ended 31 December 2022 the charity was entitled to exemption from audit under
section 65 of the Charities Act (Northem Ireland) 2008.
Trustees, responsibilities:
The members have not required the charity to obtain an audit of its accounts for
the year In question in accordan￿ with section 65. and
The trustees acknowledge their responsibilities for complying with the requirements
of the Act with respect to accounting records and the p￿paratIon of accounts.
The financial statements were approved by the Trustees and slgned on thelr behalf:
Mr
anw
Trustee
Illams
ate
The notes on pages 13 to 16 form an integral part of these financial statements.
Page 12

Donacloney Congregatlon of the Presbyterlan Church in Ireland
Notss to the Financial Statements
for the year ended 31 December 2023
l. Ac¢ountlng Pollcies
The principal accounting policies adopted, judgements and key sources of estimation Un￿rtaInty
in the preparation of the financial ststements are as follows:
a) Basls of Preparatlon
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities: Statement of Recommended Prattl￿ applicable to charities preparing their accounts In
accordan￿ with the Financial Reporting Standard applicable in the UK and Republlc of Ireland
(FRS 102) (effective l January 2019) and the Charities SORP (FRS 102), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102).
Donacloney Presbyterian Church meets the definition of a public benefit entity under FRS 102.
Assets and Ilabilities are initially ￿CognISed at historical cost or transaction value unless otherwise
state¢J in the relevant accounting poli￿ notes.
b) Preparatlon of the accounts on a going conorn basls
Donacloney Presbyterian Church has prepared the accounts on a going con￿rn basis. The
balance sheet is strong with strong continued support by the members.
c) Income
Income is recognised when the charity has entitlement to the funds, conditions attached to the
item(s) of income have been met, it is probable that the income will be received and the amount
can be measured reliably. Income from govemment and other grants, whether'capital, grants or
'revenue' grants, is recognised when the charity has entitlement to the funds, any performance
conditions attached to the grants have been met, it Is probable that the income will be recelved
and the amount can be measured reliably and is not deferred.
d) Donated servlces and facilities
In accordance with the Charltles SORP (FRS 102), the general volunteer time of the Charity S
volunteers is not recognised financially in the Statement of Financial Activltles.
e) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charty; thls Is nornially upon notification of the interest paid or payable by the Bank.
f) Fund Accountlng
Unrestritted funds are available for use at the discretion of the Congregational Committee
in furtherance of the objectives of the charlty.
Designated funds comprise unrestricted funds that have been set aside by the COng￿gatIOnal
Committee for partlcular purposes.
General funds may be transferred to designated funds where the COng￿gatIOnal Commlttee
wish to use these funds for a specific purpose. Such funds may be transferred back to general
funds once the criteria for the designation have been met or are no longer applicable.
Restricted funds are subjected to restrithons on their expenditure imposed by the donor or
through the terms of the appeal.
Page 13

Donacloney Congregatlon of the Presbyterlan Churth in Ireland
Notes to the Flnancial Statements
for the year ended 31 December 2023
l. Accountlng Policles ¢td...
g) Expenditure and irrecoverable VAT
Expenditure is recognlsed onte there Is a legal or constrnttlve obll9atlon to make a payment to a
third party, it is probable that settlement wlll be requlred and the amount of the obligation can be
measured reliably.
Expenditure 15 classlfted under the followlng actlvtty headlngs..
Expendlbjre on charltable artlvltles Indudes the costs of central church assessments, ministry
and support staff, core team and oryanlsatlons expendlture. thurch running costs and
admlnlstration, donatlons and other support $￿VIceS to further the purposes of the charity and
thelr assoclateo support costs.
The thurch Is not registered for VAT purposes. therefore I￿eCoVerable VAT Is tharged to the
Statement of Financial Attivities, or capitalised as part of the cost of the rdated asset, where
appropriate.
h) Allocatlon of support costs
Support costs are those functions that asslstthe work of the charity bLrt do not directly undertake
charltable actlvities. Support costs include bad( office costs. finance. human resources, payroll and
govemance costs which support the charity's activities. These costs have been allocated against
the expendlture on charitable activities.
l}Operatlng leases
The church has no operating lea5e&
j) Tangible fixed assets and deprKiatlon
Donacloney Presbyterian Church list the Insurance renewal value of the fixed asset Items.
k) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short tenn highly liquid investments with a short
maturlty of three months or les5 from the date of acquI$￿IDn or opening of the deposlt or slmllar
account.
l) Taxatlon
The church Is a reglstered charity and the d)aritable tax exemptlons are therefore being
darmed to the extent that Income andlor gains are applicable and applled to charttable purposes
only. These exemptlons wlll remaln In place as long as Income and expenditure ts applled to
charltable purposes only.
m) Criti￿1 a¢countlng ostlmates and Judgements
In the applicatlon of the Charlty's accountlng policles, the Trustees are requlred to make judgemerts,
estimates and assumptions about the carrylng amount of assets and Ilablllties that are not readily
apparent from other sources. The estimates and associated assumptlons are based on historical
experience and other fattors that are consldered to be relevant. Attual results may differ from these
estimates.
Py14

Donacloney Congregation of the Presbyterlan Church In Ireland
Notes to the Flnanclal Statements
for the year ended 31 December 2023
2. FIXED ASSETS
The congregation owns the Church premlses situated at 56 Moygannon Road, Donacloney and
the associated fixtures, fittings, plant and machinery. The Arthur J Gallagher latest ￿neWa1 on .
Ottober 2023 determined the Insuran￿ values as follows:
Church Building and contents
£2,463,418
Manse
£527,853
Church Halls and contents
£904.501
Youth ￿ntre and contents
£38 432
3. EMPLOYEES
Employment Costs
2023
2022
Wages and Salaries
Social Security Costs
35,091
35,180
746
Number of Employees
The average number of employees, including the minister of the congregation, during the year
was:
2023
2022
The￿ were no employees in receipt of employee benefits in ex￿$ of £60,000.
4. PENSION cosrs
The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Sch
(2009). This is a scheme operated by the Presbyterian Church in Ireland, a separate registered
charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent
the employer's pension contribution for the Scheme and based on the stipend paid to the minist
The Presbyterlan Church in Ireland Pension scheme (2009) is a funded Scheme of the defined
benefit type, providing defined benefits base(l on career average revalued salary. The Scheme I
assets held In a separately administered fund managed by a board of trust￿. The Presbyteriar
Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficient
funded to meet cUr￿nt and future obligations. A formal schedule of contributions was drawn up
on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 2011
contributions of 240/0 of pensionable salaries to cover the accrual of benefits for future service,
expenses, the cost of insuring death in Servi￿ benefits and funding the scheme deficit.
The contributlons made by the congregation during the year were:
2023
2022
Contributions
8.423
8,021
Page 15

Donacloney Congregatlon of the Presbyterian Church in Ireland
Notes to the Flnancial Statements
for the year ended 31 December 2022
5. RELATED PARTY TRANSAcfioNS
One of the Trustees, the minister of the congregation received remuneration of £33,420 and
expenses of £6,382 for attlng in that capacity. Pension contribution of £8,423 was paid by the
congregation in respett of the mlnlster to the Presbyterian Church in Ireland Pension scheme
(2009). None of the other trustees received any remuneration, no trustees claimed expenses
during the year In connettion with their duties.
During the year the congregation contributed the following amounts to Funds of the General
Assembly of the Presbyterian Church in Ireland a separate charity:
£16,903 for congregational assessments
£7,531 towards the United Appeal
£873 towards the World Development Appeal.
There were no other related party transactions.
6. UNRESTiucfED FUNDS - MOVEMENTS IN THE YEAR
Balance at Incoming Amounts
111123
Funds
Expended TrBnsfers
Balance at
31112123
General Fund
27,758
85,364 (82,933)
30,189
7. RESTRICTED FUNDS - MOVEMENTS IN THE YEAR
Balan￿ at Incomlng Amounts
111123
Funds
Expended Transfers
Balance at
31112123
Property Fund
Mission Fund
Organisations
94,394
(6,704)
40,916 (37,126)
17,869 (19,773)
919
98,184
(8,609)
Totsl Restricted Funds
108,243
61,557 (57.819)
111,982
Balance at Incoming Amounts
1/1/23
Funds
Expended Transfers
Revaluation
Gain
Balan￿ at
31112/23
Capital Fund
3,857,794
76,410 3,934,204
Page 16

The following pages do not form part of the statutory financial statements
which are the subject of the independent examiner's report on pages 8 and 9.
Page 17

Donacloney Congregation of the Presbyterian Church in Ireland
Detalled Statement of Flnancial Activltles
for the year ended 31 December 2023
INCOMING RESOURCES
Unrestricted
Nol
Restricted
Property Mlssion Oryanisations Total
Regular Direct Giving
Recorded Giving
Gift Aid Received on Recorded Giving
Loose Collettions
Gift Days/Special Collettions/Donations
Gift Aid Received on Occasional Gifts
Stipend and Gift Aid for Stipend
Total Regular Dlrert Giving
70,802
10.390
3,358
10862.5 11,065
3589.0
1.776
92,729
15,755
3,358
18,570
1,350
125
2,773 131,887
11429.0
4,368
660
2,773
690
125
85,364
25880.5 17,869
Donations and Legacies
Gifts
Total Donations and Legacies
11426.0
11426.0
11,426
11,426
Other Trading Activities
Sale of uniforms etc
Weddings, funerals, etc
Total Activities that Generate Income
505.8
2830.0
3335.8
506
2,830
3,336
Investment Income
Bank and Building Society Interest
Total Investment Income
272.4
272.4
272
272
Other Income Sources
Grants Received
Total Other Income Sources
TOTAL INCOMING RESOURCES
85.364
40916 17,869
2,773 146,922
RESOURCES EXPENDED
Restricted
Unrestricted Property Mission Organisations Total
Nol
Central Church Assessments
Central Ministry Fund
PCT Pension Scheme
Widows of Minister5 Fund
Incidental Fund
Prolonged Disability Fund
Ministerial Development Fund
Sick Supply Fund
Assembly Buildings Extemal Worf(
students Bursary Fund
Apprenticeship Levy
Total Central Church Assessments
2,641
8,423
540
2,160
540
240
24
1.200
960
175
16,903
2,641
8,423
540
2,160
540
240
24
1,200
960
175
16,903
Page 18

Donacloney Congregation of the Presbyterlan Church in Ireland
Detailed Ststement of Flnanclal Activities
for the year ended 31 December 2023
RESOURCES EXPENDED ctd...
Unrestrlcted
Nol
Restrlcted
Property Mlsslon Organlsatlons
Mlnlstry and Support Staff
Minister
Minister's Stlpend
Mlnister's Expenses
Total Mlnlster
35,091
41.792
other Ministry and Support Stsff
Other Ministry and Support Staff
National Insurance
ER NIC on Ministerial Expenses
Organist
Pulplt Supplles and Guest Speakers
Total Other Mlnlstry and Support stsff
3,656
925
1,760
245
6,586
Total Mlnistry and Support Staff
Life and Work
Worship and Fellowship
Music Photocopylng Licence
Total Worshlp and Fellowship
704
704
Dlsclpleshlp and Ministry
Wider World Magazine
Total Dlsclpleshlp and Mlnlstry
98
98
Mlssion and Outreach
Coffee Morning costs
Tuesday Fellowship
Church Summer Outreach
Youth Fellowship
Boys, Brigade
Girls, Brlgade
PW - Ladies Group
Support for Stuart McKimm
Sunday School
Total Mlssion and Outreach
550
400
400
376
543
500
200
2,050
919
Total Llfe and Work
802
919
Governance
Independent Examlner/Audlt Fees
Bank Interest and Charges
Presbytery Fees
Total Governance
990
275
882
275
Page 19

Donacloney Congregation of the Presbyterian Church In Ireland
Detailed Statement of Financial Actlvities
for the year ended 31 December 2022
RESOURCES EXPENDED ctd...
Unrestrlcted
Nol
Restrlcted
Property Mlsslon Organisations
Property and Equlpment
utilities
Advertising & Stationery
Light & Heat
Sundries
Water Charges
Totsi utilities
995
6,315
706
438
8,454
Repalrs and malntenance
Asbestos Survey
Fire Defence
Church l Manse Boiler Service
Piano Tuning & Organ Repair
Notice Board Repair
Graveyard Upkeep
Hedgecutting
Manse Doors Repairs
Alexander Grave Repairs
Architect
Church Hall Repairs Work
Meeting House Refurbishment Phase11
ABC Building Control
Conn & Fenton Solictors
Manse Land
Fees for Manse Land
Total Repairs and Malntenance
467
135
210
750
1.846
2,520
12,126
18,291
476
29
Insurances
Insurance
Total Insurances
6,308
Total Property and Equlpment

Donacloney Congregation of the Presbyterian Church in Ireland
Detailed Statement of Financial Activities
for the year ended 31 December 2023
RESOURCES EXPENDED ctd...
Unrestricted
Nol
Restricted
Property Mission Organlsations Totsl
Grants to Missions and Charlt]es
United Appeal
Unlted Appeal
Total United Appeal
7,531
7,531
7,531
7,531
Other Schemes
Presbyterlan Children's Society
Lord Enniskillen Memorial Fund
Wodd Development Appeal
Total Other Schemes
629
629
217
1,138
1.984
217
1,138
1,767
217
other Missions and Charities
Turkey Appeal
Royal Brttish Legion
London City Mission
Belfast City Mission
Seafarers, Christian Friend Society
Messianic Mission
Slavic Gospel Mission
Revival Movement Association
Good News for Everyone
Faith Mission
Mission Africa
New Tribes Mission
Asia Link
Wycliffe Bible Translators
Banbridge High school
Mr Philip Dunn (EMF
Mr Colin Hylands Iyouth Challenge)
Students Bursary Fund
Total Other Mlsslons & Charities
875
150
"500
500
500
500
500
500
500
500
500
500
500
500
loo
loo
loo
iioo
8,425
875
150
500
500
500
500
500
500
500
500
500
500
500
500
loo
loo
loo
I,ioo
8,425
Total Grants to Mlssions and Charities
217
17,723
17.940
TOTAL RESOURCES EXPENDED
82,933
37.126 19,773
919
140.752
Page 21