an
DERVOCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY IRecelpts and Paymènts Account)
Forthe year ended 31 December 2024
Note
Unrestrlrted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Income and Endowment$ from:
Donatlons and legacies
Charitable actlvltles
Other tradin8 activities
Investments
Other
Total
76.684
4,299
27.862
1,430
104,546
5,729
98,821
7,983
1,339
3.197
85.519
7.636
8,975
11,152
130,402
7,385
440
114,629
7,955 )
7,955
36,928
Expendlture on:
R3isin8 funds
Charitable actlvltles
Other
Total
Net Ir)comè/lexpendlturel
Transfers between frjnds
Net movement In funds
12991
193.6481
12991
{126.5921"
1871
(126.9781
3.424
12861
1100,9371
19761
1102,1991
12.430
132,9441
1871
133,0311
3,897
21.240
25,137
193,9471
18,4281
1,2311
19.6591
7,955
20,0091
{12,0541
3,424
12,430
Recon¢lllatlon of fund$;
Total funds brought forward
io
71.670
155,281
218,000
444,951
432,521
Total funds carried forward
io
62.011
180,418
205,946
448.375
444,9SI

an
DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 DecembÈr 2024
Fixed A55ets
The congregation owns the church premises and manse situated at Carncullagh Road, Dervock and the assoclated fixtures
and fittings. These have a valuation of £2,014.996.
Investments
Durlng the year the church sold 1.449 shares held withln PCI General Investment Fund. The proceeds of these amounted to
£20.008.52. At the end of the year the value of the remalnlng in¥estmÈnts held with the PCI General Investment Fund
amounted to £336,754.
Amounts owed
At the end of the year the followlng amounts We￿ owed to the congregatlon.
2024
2023
Glft Aid
10,695
10,695
11.858
11,858
Cash and bank balan¢
2024
2023
General Account
8ulldlng and Development Attount
Misslonary Account
Presbytèrian Women Account
Shine Children's Group
Sunday School Account
Wednesday Fellowshlp Club
Youth Club Account
Total
77,823
34.554
82,207
16,921
2,123
368
1.405
123
998
117,401
2.359
276
1.087
78
1,473
104,408
Amounts owed
2024
2023
Ulster Bank Loan
Accountancy
3,483
1,200
4,683
1,200
1,200
Approved on behalf of the Kirk Session on
and signed by
John Surgenor
Rev Campbell Mulvenny
Trustee
Trustee

an
DERVOCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
A5 thÈ total Income of the congregation is less than £250,OCKJ the congregatlon have elected In accordance wlth the
provSsions in The CharltiÈs Accounts and Reports Regulations {Northem Ireland) 2015 to prepare Its accounts on a recelpts
nd payments basls.
FUND ACCOUNTING
Endowment ftjnds are fund5, the copftal of which must be retained elther permanently or at the congregation's dlscretion,,
the it)come derived from the endowment is to bo used either as restricted or unrestritted income lunds dependlng upon
the purpose for whlch the endowment was established In the first place.
Restricted funds comprlse lal Income from endowments which Is to be expended only on the restricted purposes intended
by the donor and Ibl revenue donations or grants for a specific con8re8atlonal actlvlty 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.
Unrestricted funds are income funds whlch are to be Spent on the congregatlon's 8eneral purposes. Designated funds are
general fund5 set aside by the congregatlon for use In the fvture.
DONATIONS AND LEGACIES
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Recorded glvin8S
Loose tollections
Donatlon$ and glfts
Gift Aid
Legacies and Bequests
64,854
1.044
1,590
9,196
15,810
975
1.829
3.248
6,000
27,862
80.664
2,019
3,419
12.444
6,000
104,546
80,906
1.747
4,176
11,992
76.684
98,821
CHARITABLE ACTIVITIES
Unrestrirted
Fund5
Restrkted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Income from charitable activltles
4.299
4,299
1.430
1.430
5,729
5.729
7,983
7,983
10

Presbyter
an
DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'd)
OTHER TRADING ACTIV171ES
Unrestrirted
Funds
Restricted
Funds
Endowment
Fund5
Total Funds
2024
Total Funds
2023
Fundraising events
Letting of prerTtlses
INVESTMENTS
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2024
Totsl Funds
2023
Bank Interest received
Dlvidend5 rece¢ved from
Snvestments
753
586
42
7.594
795
8,180
735
6.650
1,339
7.636
8.975
7,385
OTHER INCOME
Unrestricted
Funds
Restrlrted
Funds
Endowment
Funds
Total Funds
2024
Total Funds
2023
Gain on Sale of PCI shares
Income from PCI shares
7,955
7,955
3,197
11,152
440
3,197
3,197
7,955
440
RAISING FUNDS
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Totsl Funds
2024
Total Funds
2023
FWO envelopes
299
299
299
299
286
286
CHARITABLE AcnviTES
Unrestrlcted
Funds
Resirkted
Funds
Erxlowment
Fund$
Total Fund5
2024
Total Funds
2023
General Assembly A55essments
Presbytery fees
Mlnlstry and support staff costs
Congregational running expenses
Donatlons to mlsslon5 and charities
Governance costs
7.996
554
59.795
18,461
5,597
1.245
93.648
7,996
554
59.795
42,623
14,301
1,323
126,592
8.063
533
S7,189
20,485
13,348
1,319
100,937
24.162
8,704
78
32,944
li

an
DERVOCK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS ICont'd}
OTHER EXPENDITURE
Unrestricted
Funds
Restrlcted
Funds
Endowrnent
Funds
Total Funds
2024
Tot81 Funds
2023
Loan Interest
87
87
87
976
976
87
10. FUND BALANCES
Unrestrlrted Fund5
2024
2023
General fund
62,011
62,011
71,670
71,670
Restrlcted Funds
2024
2023
Bulldln8 repalrs and malntenance hjnd
Mi$51onary Fund
United Appeal
New Kitchen Fund
Misslon Focus
Presbyterian Women
Shlne Children's Group
Sunday School
Tear Fynd
Wednesday Fellowshlp
Youth Club
158.528
133,825
2.381
14,407
1,691
14,407
2.198
368
1.405
2,434
276
1,086
123
998
180,418
78
1,474
155.281
Endowment Funds
2024
2023
Endowment fund
205,946
205.946
218,000
218,DOO
12

an
DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {ConVdl
10. FUND BALANCES (Convd)
Reconciliatlon of movement of funds
Openin8
balance
Incolne
Expenditure
Transfer
Closlng
balance
Unrestricted Fund5
General fiind
71,670
71.670
85,519
85.519
(93.947)
193,947)
11,2311
11,2311
62.011
62,011
Restrlcted Funds
Buildin& repalrs. and maintenance fund
Mi$51onary Fund
United Appeal
New Kltchen Fund
Mlssion Focus
Presbyterlan Women
Shine Chlldren's Group
Sunday School
Tear Fund
Wednesday Fellowshlp
Youth Club
133,825
25.895
121.201}
20.009
158,528
1.691
14.407
6,756
{6.0661
2,381
14,407
213
1,431
239
1,149
920
325
12131
(1,3671
11471
11,7161
19201
12201
11,1811
133,0311
2.434
276
1.086
13001
2,198
368
1,405
886
78
1,474
155,281
1601
705
21.240
123
998
180.418
36,928
Endowment Funds
Endowment Fund
218.000
218,000
7,955
7,955
120,0091
120,0091
205,946
205,946
Total
444,951
130.402
1126,9781
448,375
13