an
DERVOCK CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
For the year ended 31 Decembèr 2023
Note
Unrestrlrted
Funds
Restrlcted
Fund5
Éfidowment
Fund5
Total Funds
2023
Total Funds
2022
Income and Endowments from:
Donatlons and legacles
Charitable attivities
Other trading actlvltles
Investments
other
Total
78.213
3,379
20,608
4.604
98,821
7,983
101,507
4,893
1.164
440
83,196
6.221
7.385
440
114.629
7,019
420
113.839
31.433
ExpÈndlturÈ on:
Raising funds
Charitsble actlvlties
Other
Total
12861
188,1251
1286}
1100,9371
19761
1102,1991
12,430
12531
{102,0841
11,7451
{104,0821
9,757
{12,812)
19761
{13,7881
17.645
302
17,947
{88.4111
15.2151
302
15.5171
Net Incomellexpenditurel
Transfers between fund5
Net movement in funds
12,430
9,757
Reconclllatlon of funds:
Total funds brought forward
io
77.187
137.334
218.000
432,521
422,764
Total funds carried forward
io
71.670
155.281
218,000
444,951
432.521

Presbyter
an
i*¢&*w
DERVOCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LI￿91LITIEs
As at 31 December 2023
Fixed Assets
The congregatlon owns the church prem15es and rnanse situated at Camcullagh Road. Dervock and the associated fixtures
and flttlngs. These have a valuation of £2.014,996.
Investments
At the end of the year thÈ value of the investments held wlth the PCI General Investment Fund amounted to £340,862.
Amounts owed
At the end of the year the following amounts were owed to the ¢ongregatlon.
2023
2022
Glft Ald
11,858
11.858
11.802
11,802
Cash and bank b•lance$
2023
2022
General Account
Bullding and Developrnent Account
Mlsslonary Account
Presbyterlan Women Account
Shine Chlldren's Group
Sunday School Account
Wednesday Fellowship Club
Youth Club Account
Totsl
82,207
16,921
83,737
22,109
2,359
276
1,087
78
1,473
104,408
978
296
1,116
123
786
109.152
Amounts owed
2023
2022
Ulster Bank Loan
Accountancy
3,483
1,200
4,683
20,656
960
21,616
Approved on behalf of the Klrk Session on l May 2024 and slgned by
John Sur8enor
Rev Campbell Mul¥enny
Trustee
Trustee

an
DERVOCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO ThE ACCOUNTS
31 December 2023
ACCOUNTIN6 POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income ot the congregation Is less than É250.0(Kl the congregation have elected In accordance wlth the
provlslons in The Charitles Accounts and RÈports Regulatlons {Northein Ireland) 2015 to prepare Its accounts on a recelpts
and payments basls.
FUND ACCOUNnNG
Endowment fLtnd5 are funds. the capltal of which must be retalned elther permanently or at the congregatlon's dlscretlon,.
the Income derived from the endowment Is to be used either as restrlcted or unrestrlcted Income funds dependlng upon
the purpose for whlch the endowment was estsblished In the flrst place.
Restrlcted funds tompr15e lal Income from endowments which Is to be expended only on the restYScted purposes intènded
by thè donor and Ibl revenue donatlons or grants for a speclflc congregational artlvity Intended by the donor. Where these
funds have unspent balances, interest on thelr pooled investment Is apportioned to the indivldual funds on an average
basis.
Unrestrlcted funds are Income funds which are to be spent on the congregatlon'5 general purposes. Deslgnated fvnds are
general funds set aside by the congregation for use In the future.
DONATIONS AND LEGACIES
Unre$trirted
Fund5
Restrlcted
Funds
Endowment
Fund$
Total Funds
ZOZ3
Total Fund5
2022
Recorded 8ivings
Loose collections
Donations and glfts
Glft Ald
Legacles and Bequests
66,026
504
2,299
9,384
14.880
1.243
1.877
80.906
1,747
4.176
11.992
81.708
1,601
4.019
11.514
2,665
101,507
78,213
20.608
98.821
CHARITABLE ACTMTIES
Unrestrlrted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2023
Total Funds
2022
Income from charitable attivitie5
Grants
3.379
4,604
7,983
2,893
2,000
4.893
3.379
4,604
7.983
10

an
DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS [Cont'd}
OTHER TRADING AcllviTIES
Unrestrlrted
Funds
Restrlcted
Funds
Endowment
Funds
Totsl Funds
2023
Total Funds
2022
Fundralslng events
Lettlng of premises
INVESTMEpifs
Unrestrl¢ted
Funds
Restrlcted
Funds
Endowment
Fun(ts
Total Funds
2023
Total Funds
202Z
Bank interest recelved
Dlvidends recefved from
invÈstments
702
462
33
6,188
735
6,650
113
6,906
1,164
6,221
7,385
7,019
OTHER INCOME
Unr•stricted
Funds
Restrlrted
Funds
Endowrnent
Funds
Total Funds
2023
Total Fund5
2022
other Income
440
440
420
420
RAISING FUND5
Unrestrlcted
Funds
Restrfcted
Funds
Endowment
Funds
Totil Fund$
Z023
Total Funds
2022
FWO envelope5
286
286
253
253
286
CHARITABLE AcfiviTES
Unrestricted
Funds
Restrlctèd
Fund5
Endowrnent
Fund$
Total Funds
2023
Total Funds
2022
General Assembly A55essments
Presbytery fees
Minlstry and support5tsff costs
Congregational runnlng expenses
Donatlon5 to m155lons and charitles
Governance costs
8,063
533
57,189
17.268
3.835
1,237
88,125
8,063
533
57,189
20,485
13,348
1,319
100,937
6,674
464
54.208
25,646
13.788
1,304
102,084
3.217
9.513
82
12,812
11

an
DERVOCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Iconvdl
OTHER EXPENDITURE
Unrestrlcted
Funds
Restricted
Funds
Endowment
Fund5
Total Funds
2023
Total Fund5
2022
Loan Interest
976
976
976
1,745
1.745
976
10. FUND BALANCES
Unrestrlcted Funds
2023
2022
General fund
71,670
71,670
77.187
77,187
Restrlrted Funds
2023
2021
Building repalrs and maintenance fund
M155lonary Fund
Unlted Appéal
New Kitchen Fund
M1s51on Focus
Presbyterlan Women
Shlne Children's Group
Sunday School
Tear Fund
Wednesday Fellowshlp
Youth Club
133,825
118,388
1,691
14,407
1,159
14,407
2.434
276
1,086
1,053
296
1.115
78
1.474
155,281
123
786
137,334
Endowment Funds
2023
2022
Endowment fund
218,000
218,000
218,000
218,000
12

an
DERVOCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {ConYdl
10. FUND 8ALANCES Iconvd)
Rewnciliation of movement of funds
Openlns
balan
In¢ome
EXpen￿rtUre
Transfer
Closln8
balance
Unrèstrlttèd Funds
General fund
77,187
77,187
83.196
83.196
188,4111
188,4111
1302)
1302}
71,670
71,670
Restrf¢ted Fund$
Buildin6. repèlrs, and rnalntenance fund
Missionary Fund
Unlted Appeal
New Kitchen Fund
Mission Focus
Presbyterian Women
Shlne Chlldren's Group
Sunday School
Tear Fund
Wednesday Fellowshlp
Youth Club
118,388
16.445
11.0081
133,825
1,159
14,407
7.231
16.6991
1,691
14,407
653
2,817
377
16531
11,1361
12971
11.6371
18851
12851
11,1881
(13.7881
1,053
296
1.115
13001
iiooi
762
2,434
276
1,086
123
786
137,334
300
1,876
31,433
1601
78
1,474
155,281
302
Endowment Funds
Endowment Fund
218,(knJ
218,Crf)O
218,000
218,000
Total
432,521
114,629
1102,1991
444,951
13