DOWNPARICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY {Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
77077
53672
130749
132287
Sale of Investments
Sale of fixed assets
Loans Received
Total Recelpts
77077
53672
130749
132287
Payments
Raising funds
Charitable activities
Investment costs
Other
361
86080
361
86080
383
104489
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
86441
86441
104872
Net receipts / {paymentsl
44308
27415
Transfers between funds
Net movement in funds
Funds brought forward
Funds carried forward
12
91627
59292

DOWNPARICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliatlon
Bank and Cash at start of year
Net movement in funds
32045
59292
91337
104523
8570
(8280)
290
{13186)
Bank and Cash at end of year
40615
51012
91627
91337
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
91627
91337
91627
104524
Other Assets
Fixed Assets- Note 10
Church Premises
PFixtures, Fittings &Equipment
Vehicles
2614669 2,614669
Investments- Note 11
Gift Aid receivable on donations
2706296 2,706006
Llabilities
Loans
Other
Approved by the Kirk Session at a meeting on [
] and signed on its behalf by
[Namel IL4¢LLtC
[Datel s/f/24
[Date]

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 ba51S.
FUND ACCOUNTING
Endowment funds are funds, the capital of whlch must be retained elther permanently or at the
congregation's discretlon; the income derlved 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 (al 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 basis.
Unrestrlcted funds are Income funds which are to be spent on the congregatlon's general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestrlrt
ed Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
50420
6308
9658
10691
13707
64127
6308
47353
12961
54620
8726
55279
13662
37695
2270
77077
53672
130749
132287

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
4. OTHER TRADING AcfiviTIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Lettin8 of premises
Trading income
INVESTMENT INCOME
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
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
2023
Total
2022
Insurance claims
Other income
RAISING FUNDS
Unrestrlcted
Fund5
Restrlrted Endowment
Funds
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
361
383
361
383
CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
44232
573
4776
19287
44232
573
4776
30669
5830
42014
496
4654
47961
8981
11382
5830
68868
17212
86080
86080
104489

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises situated at Fountain Street Downpatrick BT30 6AW, 18
Strangford Road Downpatrick 8T30 6LS, and the associated fixtures These have an insurance value of
£ 2,745,403
11. INVESTMENTS
The con8regation has the following investments. Amounts are shown at market valuatlon.
2023
2022
General 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
(Deficlt
Unrestrlcted Funds
Nol General Runnin8 Account
[Name of Fundl
32045
77078
68508
8570
40615
32045
77078
68508
8570
40615
Restrlcted Funds
No 5 Property
pw
Fountain Foodbank
Mission and Outreach
Fountain Friends
Graveyard
Sunday School
Mlssion and Charities
19973
791
23282
14090
308
671
177
5946
634
33424
11761
1445
1400
472
5829
11382 15436)
810
{176)
40637 {7213)
8608
3153
1425
20
1400
(28)
14537
615
16069
17243
328
2071
149
500
5829
59292
60911
69191
18280)
S1012
Endowment Funds
[Name of Fund]
[Name of Fund]
[Name of Fund]
[Name of Fund)
IName of Fundl
Total
91337
137989
137699
290
91627