DOWNPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Receipt5
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
76336
89489
165825
130749
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
76336
89489
165825
130749
Payments
Raising funds
Charitable activities
Investment costs
Other
361
72137
361
90120
361
86080
17983
Purchase of Investments
Purchase of fixed asset5
Loan Repayments
Total Payments
72498
17983
90481
86441
Net receipts / (payments)
44308
Transfers between funds
Net movement in funds
Funds brought forward
Funds carried forward
12
91627

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2024
Total
Funds
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
40615
51013
91628
91337
4200
20703
24903
{287)
Bank and Cash at end of year
116531
91627
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
116531
91337
116531
91337
Other Assets
Fixed Assets - Note 10
Church Premises
PFixtures, Flttings &Equipment
Vehicles
3,331,289
Investments- Note 11
Gift Aid receivable on donations
3,331,289
Liabllltles
Loans
Other
Approved by the Kirk Session at a meeting on iJ¥/c¥125 ] and signed on its behalf by
[Namel 61•-L
IDatel a5 If /2i
[Date]

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS 31 December 2024
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 it5 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 la) 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.
Unrestricted funds are income fund5 which are to be spent on the congre8ation'5 general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestrlct
ed Funds
Restrlrted Endowment
Funds
Funds
Total
2024
Total
2023
Recorded giving:
Loose collections
Donation5 and gifts
Gift Aid
Le8acies and bequest
56440
1988
8496
9412
24192
80632
1988
68938
13267
1000
64127
6308
47353
12961
60442
3855
1000
76336
89489
165825
130749

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTO THE ACCOUNTS
31 December 2024
CHARITABLE ACTIVITIES
Unrestricted
Fund5
Restrirted Endowment
Funds
Fund5
Total
2024
Total
2023
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
4. OTHER TRADING ACTIVITIES
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Fund5
Total
2024
Total
2023
Letting of premises
Tradin8 income
INVESTMENT INCOME
Unrestrlrted
Funds
Restrlcted Endowment
Funds
Funds
Total
2024
Total
2023
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 2024
OTHER INCOME
Unrestricted
Fund5
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Insurance claims
Other income
RAISING FUNDS
Unrestrirted
Funds
Restrlrted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
361
361
361
361
CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
46995
586
3522
21034
46995
586
3522
31450
7567
44232
573
4776
30669
5830
10416
7567
72137
17983
90120
86080

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {cont'd)
31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises situated at Fountain Street Downpatrick 8T30 6AW, 18
Strangford Road Downpatrick 8T30 6LS, and the associated fixtures These have an insurance value of
£ 3,331,289
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
General Investment Fund
Property
Other investments

DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
12. FUND BALANCES
Fund
Balance
at start
Receipts
Payment Surplus
Transfer
Balance
at end
(Deficit
Unrestrirted Funds
Nol General Running Account
[Name of Fund]
40615
76336
72136
4200
44815
40615
76336
72136
4200
44815
Restrlcted Funds
No 5 Property
pw
Fountain Foodbank
Mission and Outreach
Fountain Friends
Graveyard
Sunday School
Mission and Charities
14537
615
16069
17244
328
2071
149
25777
770
43588
8637
1196
1400
554
7567
10416
15361
833
1631
34087
9501
10925 (22881
1028
168
3420 12020)
510
44
7567
29898
552
25570
14956
496
51
193
91628
165825
140922 20703
116531
Endowment Funds
[Name of Fund]
[Name of Fund]
[Name of Fundl
IName of Fundl
IName of Fundl
Total
91337
137989
137699
290
91627