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DONAGHEADY CONGREGATION OFTHE PRESBITERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACtIVlTY (Receipts and Payments Account)
for the yeaf ended 31 December 2024
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable attivities
Other trading activ(ties
Investment Income
Other
41,853. 19
7.73
245.00
611.36
14,103.94
55,957.13
261.73
6.245.00
1,829.64
2110.00
70,061.07
515.73
12,245.00
3,047.92
200.00
6,000.(K
1,218.28
200.00
Sale of Investments
Sale of fixed assets
Loar)s Received
Total Receipts
42.917.28
21,576.22
64.493.50
99,194.78
Payments
Raising funds
Charitable activities
I nvestment costs
Other (investment}
740.00
54,504.85
7,204.65
Purchase of Investments
Purchase of ftxed assets
Loan Repayments
Total Payments
55,244.85
7,204.65
62,449.50
105,918.95
Net re￿ipts l (payments)
Transfers between fund5
-12,327.57
14.371.57
0.00
2,044,00
-6,724.17
Net movement in funds
Funds brought forward
-12,327.57
116,815.48
14.371.57
63.210.20
0.00
2,044.00
180,025.68
,724.17
186,749.78
Funds carried forward
12
104,487.91
77.581.77
182,069.68
180,025.61
srATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
116.815.48
-12,327.57
63,210.20
14.371.57
180,025.68
2,044.00
186,749.86
-6,724.17
Bank and Cash at end ofyear
104,487.91
T7.581.77
0.00
182,069.68
180,025.69
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
55,027.84
127,041.77
54,305.19
125,720.42
182,069.61
180,025.61
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Other Assets
Fixed Assets
Church Premises Fnc Fixtures,
Fitttngs & Equ ipment
10
3,942,647.00 3,492,792.00
Vehicles
Investrnent5
Gift Aid recetvable on donations
11
20,000.00
8,468.20
8,707.19
Liabilittes
Loans
Other
Approved by the Kirk Session at a meeting on 11103/2025 and Signed on its behalf by
Rev Robert Orr
Mr Ernestcolhoun
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DONAGHEADY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE Accourits
3tst December 2024
l. Accounting Policies
BASIS OF FINANCIAL sfATEMENTS
As the total income of the congregation is Fess than £250,OCK) the cDnBregation have eletted in 8ccordance with the provisions in The
Charities (Accounts and Reports ReguEations {Northern I reland) 2015 to prepare its accounts o n a receipts and payments basi5.
FUND ACCOUNTING
Endowmentfunds are funds, the capitat of which must be retairbed either permanently Or at the congregation's discretion; the rncome
derived from the endowrnent is to be used eithef as restricted or unrestritted income funds depending upon the purpose for which
the endowment was established sn the first pla￿.
Restricted fund5 comprtse (a) income from endowments which is to be expended only on the restritted purposes intended by the
dono r and (b) revenlie donations or grants for a specific congregational activity interded by the donor. Where these funds have
unsperrt balances, interest on theFr pooled investment is apportioned to the individual funds on an average balance basi5.
Unrestricted fu nds are rncome fvnds which are to be spent on the congregation's general purposes. Designated funds are generat
fund5 set aside by the congregation for use in the future.
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Recorded gtving:
Loose collections
Donations and gifts
Gift Aid
Legacles and bequest
32,912.00
234.00
9,874.00
219.60
3,011.26
999.08
42,786.00
453.60
3.011.26
9.706.27
37,316.53
599.76
1.713.00
9,944.70
40,000.00
8,707.19
41,853. 19
14,103.94
O.(K)
55.957.13
89.573.99
DONAGHEADY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31st December 2024
3. CHARITABLE ACTIVITILS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Tota I
2023
Income from charitabte activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
7.73
254.
261.73
0.00
0.00
0.00
0.00
2,049.78
7.73
254.00
0.00
261.73
2,049.78
4. OTHER TRADING AcrivmES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Tota I
2023
Letting of premises
Trading income
245.00
6.000.00
6,245.00
0.00
6,110.00
245.00
6,IXJO.(X)
6,245.00
6,110.00
5. lNVE>FME￿fiNCoME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Deposit interest
Gener31 Investment Fund
Rents investment properties
611.36
1,117.21
1.728.57
1,089.46
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Other Fnvestment inc(Ime
101.07
101.07
171.55
611.36
1,218.28
0.00
1,829.64
1,261.01
6. OThER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Insurance claims
Other income
0.00
200.00
200.00
200.00
200.00
0.00
0.00
200.00
200.00
7. RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Ttstal
2024
Totsl
2023
740.00
740.00
716.00
740.00
740.00
716.00
8. CHARITABLE AcrivrriES
Unrestrfcted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and sUPPOrt staff costs
CongregatÉonal running expenses
Donations to Missions and charities
Governance costs
£7,338.75
£446.00
f 28,905.18
£15,271.92
£2,543.00
7,338.75
446.00
28,905.18
19,561.57
5.458.00
7,172.00
456.00
26,196.87
46.206.08
5.172.00
0.00
4,289.65
2,915.00
54,504.85
7,204.65
61,709.50
85,202.95
9. OTHER EXPENDITURE
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
I nvestment properties expenses
20,000.00
0.00
0.00
20,000.00
10. FIXED A55Ers
The congregatson owns the Church premises situated at Donagheady and the associated fixtures, fittings, plant
and machinery. These have an Insuran￿ value of £3,942.647 at last renewal date.
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11, INVESfME￿rS
The congreg3tton has the following investments. Amounts are shown at market valuation.
2024
2023
General Investment Fund
Property
Other investments
£20.000.00
0.00 £20,000.00
12. FUND BALANCES
Balance at
start
Surplus /
( Deficit)
Balance at
end
Fund
Receipts
Payment
Transfer
Unrestricted Fund5
General Fund
106,305.
44,731.59
53,852.47
-9,120.88
-3.550.68 92,633.44
106.305.00
44,731.59
53,852.47
-9,120.88
-3,550.68 93,633.44
Restricted Funds
United Appeal
Sabbath School A/C
Choir A/C
Renovation & Repair A/C
PW A/C
Bowls A/C
Youth & Mini Club A/C
Pastoral Assistance Fund
Mccrea Clarke
Sale of old Church site
M Hall
Mr H Sheerin Mr W Dunn
0.00
11,441.96
289.93
25.363.45
571.25
698.05
3,863.18
25,360.88
8.00
2,092.00
385.66
0.00
11,038.17
115.00
4,635.00
644.43
-2,543.00
-258.77
0.00
2.543.00
0.00
5.6Q 11,188.79
289.93
986.58 35,765.56
15.50
602.75
1,622.64
9.415.53
16.00
64.12
-24.00
623,40
0.00
559.28
24.00
0.00
5.00
0.00
0.00
0.00
762.17
3,839.18
29,860.88
4.00
4,029.00
1,001.00
1,093.00
4,500.00
1.00
0.00
0.00
0.00
4,500.00
4,029.00
I,Ix)i.00
1.(193.00
73,719.70
18,755.23
7,589.35
11,165.88
3,550.68 88,436.26
180,024.70
63,486.82
61,441,82
2,045.00
O.CKI 182,069.70
Endowment Funds
Total
180,024.70
63,486.82
61,441.82
2,045.00
0.00 182,069.70
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