DOWNPARICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY {Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Fund5
Restrirted
Funds
Endowment
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
77461
54826
132287
111948
Sale of Investments
Sale of fixed assets
Loans Received
Total Recelpts
132287
111948
Payment5
Raising funds
Charitable activities
Investment costs
Other
383
104489
383
124927
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
104872
125310
Net receipts / (payments)
27415
{13362}
Transfer5 between funds
Net movement in funds
Funds brought forward
Funds carried forward
12
59292
82073

DOWNPARICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconciliatlon
Bank and Cash at start of year
Net movement in funds
22451
82072
104523
146159
9594
{22780)
(131861 (41635)
Bank and Cash at end of year
32045
59292
91337
104524
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
104524
104524
Other Assets
Fixed A55ets- Note 10
Church Premises
PFixtures, Fittings &Equipment
Vehicles
2,745,403
Investments - Note 11
Gift Aid receivable on donations
2,745,403
Liabilitles
Loans
Other
Approved by the Kirk Session at a meeting on IIF[,1122 ] and signed on its behalf by
[Namel 3z ckn ek4DLor
[Datel 171q/iz
IName]
[Datel 27_ Jg- 23

DOWNPARICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS 31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congregation have elected in
accordance with the provisions in The Charities (Accounts and Reports Regulations {Northern Ireland)
2015 to prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the
congregation's discretion; the income derived from the endowment is to be used either as restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise lal income from endowments which is to be expended only on the restricted
purposes intended by the donor and {b) revenue donations or grants for a specific congregational
activity intended by the donor. Where these funds have unspent balances, interest on their pooled
investment is apportioned to the individual funds on an average balance basls.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
51380
8726
5219
12136
3240
54620
8726
55279
13662
62081
1174
36576
12117
50060
1526
77461
54826
132287
111948

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS
31 December 2022
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
4. OTHER TRADING ACTIVITIES
Unre5trlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2022
Total
2021
Letting of premises
Trading income
INVESTMENT INCOME
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Insurance claims
Other income
RAISING FUNDS
Unrestricted
Funds
Restrlrted Endowment
Funds
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
383
383
383
383
CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and 5UPPOrt staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
42014
496
4654
20317
42014
496
4654
47961
8981
41418
374
4525
63582
14645
27644
8981
67864
36625
104489
124927

DOWNPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises situated at Fountain Street Downpatrick BT30 6AW, 18
Strangford Road Downpatrick BT30 6LS, and the associated fixtures These have an insurance value of
£ 2,745,403
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
Gener31 Investment Fund
Property
Other investments

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
12. FUND BALANCES
Fund
Balance
at start
Receipts
Payment Surplus
Transfer
Balance
at end
(Deficit
Unrestrlrted Funds
Nol General Running Account
[Name of Fund]
22451
77460
67866
9594
32045
22451
77460
67866
9594
32045
Restrlcted Fund5
No 5 Property
pw
Fountain Foodbank
Mission and Outreach
Fountain Friends
Graveyard
Sunday School
Mission and Charities
40932
608
25774
11002
308
3221
227
6685
1387
37533
9032
27644 {209591
1204
183
40025 124921
4944
3088
19973
791
23282
14090
308
671
177
740
450
8481
3290 12550)
500
150)
8481
82072
63308
86088 122780)
59292
Endowment Funds
[Name of Fund]
IName of Fund]
IName of Fundl
IName of Fundl
IName of Fundl
Total
104523
140768
153954 (13186)
91337