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 fO￿ard
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 $i￿ated 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
F￿dS
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
mI￿10n 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