an DERVOCK CON6REGATK)N OF THE PRESBrrERIAN CHURCH IN IREiAND STATEMENT OF FINANaAL AcfiviTY (Recelpts •nd Paymènts Account) For the yearended 31 Deeernber 2022 Note Unieslrlcted Funds Restrlctèd Fund5 Endowment Funds Totsl Funds 2022 Totol Funds 2021 Income and Endowments from". Donatlons and legacie5 Ch¥rltable activlt1è5 Other tradin8 activities Investments Other Total 77.347 3.05S 24.160 1.838 101,507 4.893 103,433 1.497 160 6,749 500 112.339 590 420 81.412 6A29 7,019 420 113,839 32.427 Expenditure on: Ralslng funds Charitable activltles Other Totsl Net Incomellexpendlturel Transfers between funds Net movement In funds 12531 189.373) 12S31 (102.0841 11,7451 1104,0821 9,757 12801 1108.6671 12.8331 1111,780) 559 112,7111 {1,7451 114.4561 17,971 692 18,663 189,626) 18,214) 692 18,9061 9.7S7 559 Re¢on¢lllatlon of funds: Total funds broueht fOard io 86.093 118,671 218.000 422,764 422,205 Total funds carried forward io 77,187 137.334 218,000 432,521 422,764
Presbyter an DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREiAND STATEMENT OF ASSETS AND UABILITIES As at 31 December 2022 Axed Assets The congregation owns the clwrch premises and manse $iated at CarncullaBh R¢ad, Dervock and the associated ftxtures and fittings. These have a valuatlon of £2,014,996. Investments At the end of the year thè value of the investments held with the PCI General Investment Fund amounted to £312,574. Amounls owed At the end of thè year the followln6 amounts were owed to the congregatlon. 2022 2021 Gift Ald 11.802 11,802 11.514 11,514 Cash and bank balan¢48 2022 2021 General Attount 8uildlng and development Account Mlsslonary Account Presbyterian Women Account Shine Chlldren's Group Sunday School Account Wednesday Fellowshlp Club Youth Club Account Total 83.737 22,109 87,673 30,188 978 296 1,116 123 786 109,152 868 230 1.581 165 477 121,189 Amounts owed 2022 2021 Ulster Bank Loan countancy 20,656 960 21.616 34.672 960 35.632 Approved on behaw of the Klrk Session on 27 April 2023 and signed by John Surgenor Rev Campbell Mulvenny Trustee Trustee
an DERVOCK CONGREGATION OFTHE PRE5BYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 Oecember 2022 ACCOUNYING POLICIES BASIS OF FINANCIALSTATEMENTS As the total income ol the cor*regation Is less than £250.O¢JO the conBre8ation have elected in accordance with the provisions In The Charities Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on 3 receipts and payments basis. FUND ACCOUNTIt4G Endowment funds are funds. the capllal of whkh must be retalned elther permanently or at the ¢ongregatlon'5 dlscretion,. the Income derlved from the endowment Is to be used either as restrlcted or unrestrlcted income funds depending upon the purpose for whlch the Ènd¢)wment was establlshed in the first plaee. Restricted funds comprlse la) income from endowments whkh is to be expended only on the restri¢ted purposes intended by the donor and Ibl revenue donatlons or grants for a speciflc Congregatlonal activity Intended by the donor. Where these funds have unspent balance5, interest on thelr pooled investment is apportioned to the individual funds on an average basis. Unrestrlcted funds are 5ncome funds whlch are to be spent on the con8reÈation'$ general purposes. Deslgnated funds arè 8eneral funds set aslde by the con8regation for use in the future. DONATIONS AND IEGACIES Unfestrlcted Funds Restrirted Funds Endowment Fund$ Total Fund$ Z022 Total Funds 2021 Recorded givln8S Loose collectlons Donatlons and Bifts Glft Aid Le8acles and Bequests 65A43 750 1,558 8.831 765 77,347 16.265 851 2.461 2,683 1.900 24,160 81,708 1,601 4.019 11.514 2,665 101,S07 88,019 730 4,856 9.828 103,433 CHARITABLE AcrivrriES Unrestrirted nds Restrlrted FdS Endowmert Funds Total Funds 2022 Total Funds 2021 Income from charitable activitie5 Grants 1.355 1.700 3.055 1.538 300 1,838 2.893 2,C(JO 4.893 1.270 227 1,497 io
Presbyter an DERVOCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Convd) OTHER ThADING ACTIVITIES ilnrestrlcted Fun(ts Restrirted Funds Endowment Funds Total Funds 2022 Toial Funds 2021 Fundral$in8 events Letting of premises 160 160 INVESTMENTS Unr¢strlcted Funds Restrlrted Funds Endowment Funds Tolal Funds 2022 Total Fund$ 2021 Bank interest recelved Dlvldends recelved from Investments iio 113 6,906 100 6,649 6,426 590 6.429 7,019 6,749 OTHER INCOME Unrostrlrted Funds Restrlrted Fund5 Endowment Fur*ds Total Funds 2022 Total Fund$ 2021 Other Income 420 420 420 500 500 420 IIAISIN6 FUNDS Unrestrlrted Funds Restrlrted Funds Éndowment Funds Tolal Fund$ 2022 Total Funds 2021 FWO envelopes 253 253 253 253 280 280 CHARrrABLE AcfiviTES Vnrestrlcted Funds Restrfrted Funds Endowment Funds Total Funds 2022 Total Funds 2021 General AssemblyAssessments Presbytery fees Ministry and support Staff costs Congregatlonal running expÈn5es Donations to mSssion5 and charitles Governance costs 6,674 464 54.208 23.140 3.669 1.218 89.373 6,674 464 54.208 25,646 13,788 1,304 102.084 6,543 551 44.168 43.332 12,084 1.989 108,667 2.506 10.119 12,711 li
an DERVOCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO ThE ACCOUNT5 (Conyd) OTHER EXPENDrruAE Vnrestrf¢ted Funds Restrlrted Funds Endowment Fund5 Totsl Funds 2022 Total Funds 2021 Loan Interest 1,745 1.745 1,745 1,745 2.833 2,833 10. FUND BALANCES Unrestrlct•d Funds 20Z2 2021 Genernlfund 77.187 77,187 86.093 86,093 Restrtfled Funds 2022 20ZI Bullding repairs and malntenante lund MlssSonary Fund Unlted Appeal New Kitchen Fund mI10n Fo¢us Presbyterian Women Shine Chlldren's Group Sunday School Wednesday Fellowshlp Youth Club 118,388 100,839 1,159 14,407 98 14,407 1,053 296 1,115 123 786 868 229 1,581 165 477 137,334 118,671 Endowm•nt Funds 202Z 20ZI Endowment fund 218,O¢J) 218,0(10 218,000 218,000 12
an DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS IConVd} 10. FUND 8AiANCES (Coned) Reconclllatlon of movement of funds Open5n8 balance Incorne Expendlture TTrn5fer Closini balance Unrestrlrted Funds General fund 86.093 86.093 81,412 81.412 {89,6261 {89,6261 16921 16921 77,187 77,187 Restrlrted Funds Building. repalrs. and malntenance fund Mlsslonary Fund United Appeal New Kitchen Fund Mlsslon Focus Presbyterlan Women Shlne Children's Group Sunday School Tear Fund Wednesday Fellowship Youth Club I.839 19.333 {1,7841 118,388 98 14.407 7.866 16,8051 1,159 14.407 878 1,215 486 488 1,090 378 693 32,427 18781 {1,0301 13191 11,8461 11.090) 13201 13841 {14,4561 868 229 1.581 1,053 296 1,115 iiooi 892 165 477 118,671 11001 123 786 137,334 692 Endowment Funds Endowrfflent Fund 218.OCMI 218.000 218,000 218,000 Total 422.764 113.839 {104.0821 432.521 13