an
FIRST DONAGHADEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestrlrted Restrlcted
Fund5
Funds
Total
2022
Total
2021
Recelpts
Donations and legacles
Charitable activities
Other trading activities
Investment Income
Other
59,382
3,794
15,774
4,104
27,774
loo
7,050
84
87,156
3,894
12,824
4,188
81,006
5,780
12,139
4,045
Total Recelpts
83,052
35,008
118,062
102,970
Payments
Raislng funds
Charitable activitles
544
70,198
544
94,678
575
70,725
24,480
Total payment5
70,742
24,480
95,222
71,300
Net recelpts
Transfers between funds
12,312
-758
10,528
758
22,840
31,670
5urplu5 for the year
11,554
11,286
22.840
31,670
Funds brought forward
28,390
54,755
83,145
51,475
Funds carried forward
39,944
66,041
105,985
83,145

Presbyterian
FIRST DONAGHADEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Note
Unrestricted
Fund
Restrlcted Total Funds
Funds
2022
l otal Funds
2021
Funds Reconclllatlon
Cash at bank and in hand 31.12.21
Surplus / Ideficltl for the year
28,390
11,554
54.755
11,286
83,145
22,840
51,475
31,670
Cash at bank and in hand 31.12,22
39,944
66,041
105,985
83,145
Bank & Cash Balances
Bank Current Accounts
105,985
83,145
other Assets
liivesimenls
119,556
119,556
Approved by the Klrk Sesslon at a meetin8 011
202 3 and signed on Its behalf by:
Alexander D
Trustee
Tom Jo
Trustee
slon

an
FIRST DONAGHADEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
Year ended 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 capltal 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.
Restrlcted funds comprise (a) income from endowments which Is to be expended only on the restricted purposes
Intended by the donor and Ib} revenue donations or grants for a speclflc 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 funds which are to be spent on the congregation's general purposes. Desi8nated
funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restrlcted
Funds
Total
2022
Total
2021
Recorded givlng:
Donations and gifts
52,134
24,472
76,606
70,161
Gift Aid
7,248
3,302
10,550
10,845
59,382
27,774
87,156
81,006
CHARITABLE ACTIVITIES
Unrestrlrted
Funds
Restrlcted
Funds
Total
2022
Total
2021
Fundraising events
3,794
100
3,894
5,780
10

an
FIRST DONAGHADEE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
Year ended 31 December 2022
OTHER TRADING ACTIVITIES
Unrestrlrted Restrlcted
Funds
Funds
Total
2022
Total
2021
Letting of premises
15,774
7,050
22,824
12,139
INVESTMENT INCOME
Unrestrlrted Re5trlcted
Funds
Funds
Total
2021
Total
2020
Deposit Interest
Other Investment Income
23
4,081
84
107
4,081
47
3,998
4,104
84
4,188
4,045
RAISING FUNDS
Unrestrlcted
Funds
Restrlcted
Funds
Total
2022
Total
2021
FWO envelopes
544
544
575
11

an
FIRST DONAGHADEE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
Year ended 31 December 2022
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restrlcted
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charlties
Governance costs
35,967
722
15,065
18,988
35,967
722
15,065
26,530
16,938
15,581
722
21,525
21,033
11,864
7,542
16,938
70,742
24,480
95,222
70,725
FIXED ASSETS
The congregatlon owns the Church premises situated at 20 High Street, Dona8hadee and the manse at 5 Meeting
House Polnt, Donaghadee and the assoclated fixture5, fittlngs, plant and machinery. These have an insurance
value of £3,063,331.
INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
Other investments
112,926
108.454
12