an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Draporstown Pre8byt8rlan Church
Recelpts and Payments Account for the year ended 31 December 2022
Unrestricted Restricted
Funds
Funds
2022
2022
Total
Total
Noto
2022
2021
Recel
Weekly Freewill Offering
Sabbath Collection
Special CollectEons
Investment income
other re￿Ipts
Recelpts regarding Organlsatlons
IRcel ts
12,659.40
50.80
12,659.40 10,568.20
50.80
156.98
5,911.77
3,018.00
183.91
578.89
6,553.72
7,354.92
992.83
992.83
287.15
6,911.09 26,352.43 21,964.14
5,911.77
6.49
177.42
6,553.72
19,441.34
men
General Assembly Asse88rnents
Church Runnlng Costs
Sunday School Costs
Manse Costs
Administration Costs
Char5table Donations
Payments Regarding Organlsatlons
Total Pa
ments
8,446.17
5,720.36
8,446.17
6,494.18
3,183.05
5,690.75
773.82
4,433.14
5,044.03
4,433.14 10,117.99
5,044.03
3,336.37
6,673.53
2,089.12
662.93
581.11
6,673.53
662.93
8,110.28 31,753.98 24,998.39
10
23,643.70
Exce88 ol Receipts over Paymonts for the
year before tran8fern
{4,202.36) (1,199.19) (5,401.55) (3,034.25)
Capltal payments
Transfers
Transfer to Investment
0.70
(92,116.63)
(0.70)
(0.70)
(92,116.63)
Net movement in funds
(96,318.99) (1,199.19) (97,518.18) (3,034.25)
Funds brought forward
171,323.35 10,249.32 181,572.67 184,606.92
Funds carried foThvard
11
75,004.36
9,050.13 84,054.49 181,572.67

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
STATEMENT OF ASSETS & LIABILITES AS AT 31 DECEMBER 2022
Unrestrfcted
Funds
Restricted
Funds
2022
Total
Funds
Total
Funds
2022
2022
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
Transfer From Deposit
Account to Investment
171,323.35 10,249.32 181,572.67 184,606.92
(4,201.66) (1,199.89) (5,401.55) (3,034,25)
(92,116.63)
(92,116.63)
Bank and Cash at end ol year
75,006.06
9,049.43 84,054.49 181,572.67
Bank & Cash Balance8
Current Accounts
Deposit Accounts
Cash
Total Ca8h Fund•
3,228.06
71,777,00
8,192.55 11,420.61 18,893.81
694.37 72,471.37 162,516.25
162.51
162.51
162.51
9,049.43 84,064.49 181,572.57
11
76,006.06
OTHER ASSETS
Invastmgnt Assets
Investments
Other Listed Investments
NFU Investrnent
Investment Propertles
Total Investment
Assots
2,760.54
92,116.63
2,760.54
92,116.63
2,760.54
12
94,877.17
94.877.17
2.760.54
Flxed Assets
13
Manse
Glebe Land
Church Disabled Toilets
Total Flxed Assets
160,000.00
250,000.00
10,318.00
420,318.00
160,000.00 160,000.00
250,000.00 250,000.00
10,318.00 10,318.00
420,318.00 420,318.00
Approved by the Kirk Session at a meetlng on the 2nd May 2023 and signed on tts behalf by
Reverend T Bo
Mr Stephen
inton
Mlnlster
Trustse
10

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total Income of the congregatlon is less than £250,000 the congregatlon have elected In accordance with the
provisions in The Charities (Accounts and Reports Regulatlons (Northern Ireland) 2015 to prepare its accounts on
a receipts and payments basls.
FUND ACCOUNTING
Endowment funds are funds, the capital of whlch must be retained either permanently or at the congregation's
discretion; the income derlved from the endowment is to be used either as restricted or unrestricted income funds
depending upon the purpose for which the endowment was established in the first place.
Restrlcted funds comprise (a) income from endowments whlch Is to be expended only on the restricted purposes
intended by the donor and (b) revenue donations or grants for a speclflc congregatlonal actlvlty Intended by the
donor. IMLere these funds have unspent balances. Interest on thelr pooled Investment Is apportioned to the
indlvidual funds on an average balance bas[8.
Unrestricted funds are Income funds whlch are to be spent on the congregation's general purposes. Deslgnated
funds are general funds set aside by the congregation for use in the future.
STATEMENT OF ASSETS AND LIABILrriES
FIXED ASSETS
The assets of the congregatlon, retained for its own use comprise'.-
Church Bullding and Graveyard
Manse
Glebe land
The Church Building and Graveyard are deemed to be Heritage a88ets as defined by the Charities SORP
(FRS102). These Heritage assets are not included in the statement of assets and liabilities as information on
the cost or valuation is not available and such information cannot be obtained at a cost commensurate with the
benefit to the users of the accounts and to the parish.
The Manse and Glebe land has been recognised on values which the Trustees deem to represent the estimated
fair value of the property at 1 January 2018. No depreciation has been provided on thls building as the current
estimated residual value is not less than its carrying value and the remaining useful life currently ex￿edS 50
years.
11

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
2. Speclal collectlons
Unrestrfctsd Restrlcted
2022
2022
Total
2022
Total
2021
Donor
United Appeal
Hapiest Envelope & Loose Offerfng
Presbyterian Children Society
Gospel Music Evening
Tear Fund
Moderator's Appeal for Ukraine
St, Patrick's Open Day - Ukraine Collection
TOTAL
1,095.00
2,259.70
295.00
812.00
199.00
720.00
531.07
1,095.00
2,259.70
295.00
812.00
835.00
1,994.00
189.00
199.00
720.00
531.07
5,911.77
5,911.77
3,018.00
3. Other recolpts
Unrestrlcted Re3trlcted
2022
2022
Total
2022
Total
2021
Donor
Land & Railway Rent (Net of Fee)
Wayleave
Manse Rent
Presbyerlan Herald
Sale of Calendars
Donation Barney McAuley
Donation for the late Tom Kennedy by slsters
Hazel & Betty
Sale of Trees at Manse
Grave Plot
2,095.00
247.72
3,993.00
18.00
2,095.00
247.72
3,993.00
18.00
2,095.OCJ
93.92
3,996.00
20.00
50.00
50.00
50.00
500.00
150.00
150.00
600.00 .
6.553.72
6,553.72
7.354.92
4. Recelpts regardlng Organlsatlons
Unrestricted Restrlcted
2022
2022
Total
2022
Total
2021
Tobennore & Draperstown P.W
Sunday school
TOTAL
992.83
992.83
287.15
992.83
992.83
287.15
12

an.
DRAPERSTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
5. Church running costs
Unrestrlcted Restrlcted
2022
2022
Total
2022
Total
2021
Tobermore Presbyterian 113 Expenses
Grass Cuttlng etc
Electrlclty
Water rates
Repalr5
Sundry expenses
TOTAL
656.00
1.499.00
3,346.66
218.70
656.00
1,499.00
3,346.66
218.70
773.82
2,715.00
720.00
2,077.57
178.18
773.82
5.720.36
773.82
6.494.18
5.690.75
6. Sunday School costs
Unrestrlcted R08trfcted
2022
2022
Total
2022
Total
Sundry Expenses
Sunday School Expenses
TOTAL
7. Manse costs
Unrestrlcted Restrlcted
2022
2022
Total
2022
Total '
2021
Insurance
Rates
Water Rates
Bank Charges
Contrlbutlon to Manse Renovatlon
Hedge Cuttln8
Palntlng
Sundry
TOTAL
200.00
1,199.74
119.39
21.01
200.(M)
1,199.74
119.39
21.01
240.CK)
1,180.13
68.62 '
20.99
8,000.00
260.00
245.00
2,648.00
245.00
2,648.00
348.25
4.433.14
4.433.14 10,117.99
13

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
8. Administration costs
Unrestricted Restrlcted
2022
2022
Total
2022
Total
2021
Printing Postage & Stationery
Organists
Calendars
Advert
Insurance
Insurance
Presbyterian Herald
St Patrlck Open Day Expenses
Audit & Accountancy
Sundry
Bank fee5
Speakers
TOTAL
165.00
1,666.50
293.00
165.00
1,666.50
293.00
331.00
1,273.50
50.40
669.47 .
669.47
735.00
30.00
247.06
990.00
118.00
50.00
80.00
669.47
735.00
30.00
247.06
990.00
118.00
50.00
80.00
960.00
52.00
5,044.03
5,044.03
3.336.37
9. Charltable donatlons
Unr8strlcted Restrlctsd
2022
2022
Total
2022
Total
2021
United Appeal 2018
UnSted Appeal 2019
Unlted Appeal 2020
Unlted Appeal 2021
Unlted Appeal 2022
Tear Fund
Sunday School Project
Presbyterian Childrens Soclety
Gary & Mary Reld
Open Door
Moderator's Appeal for Ukralne
St. Patrick's Open Day- Ukralne Collection
TOTAL
565.00
475.00
785.00
835.00
1,095.00
199.00
785.00
835.00
1,095.00
199.00
234.73
209.39
605.00
295.00
2,089.45
124.01
720.00
531.07
295.00
2,089.45
124.01
720.00
531.07
6,673.53
6,673.53
2.089.12
10. Payments regarding Organisations
Unrestricted Restricted
2022
2022
Total
2022
Total..
2021
Tobermore/Draperstown P.W.
TOTAL
662.93
662.93
662.93
581.11
662.93
581.11
14

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
11. Movement in Funds
At1Jan
Incomlng
Outgolng Transfers
Transfer to
Investment
At 31 Dec
2022 Resources Resources
2022
Restrlcted funds
TobermorelDraperstown
67.53
992.83
662.93
397.43
Bulldlng Fund (No.2
Account)
. Speclal Collectlons
Sunday School
6,997.12
2,266.19
773.82
8,489.49
3,022.16
162.51
3,652.07
6,673.53
(0.70)
0.00
162.51
10,249.32
6,911.09
8,110.28
(0.70)
9,049.43
Unre8trlcted funds
General Fund
171,323.35 19,441.34 23,643.70
0.70 (92,116.63) 75,005.06
171,323.35 19,441.34 23,643.70
0.70 (92,116.63) 75,005.06
Total tund8
181,572.67 26,352.43 31,753.98
(92,116.63) 84,054.49
NATWEST
Investment
NFU
Investment
12. Investment Assets
Total
Openlng cost at 1 Jan 2022
Changes in valuation
Additions
Dlsposals
Closing cost at 31 Dec 2022
2,760.54
2,760.54
92,116.63
92,116.63
2 760.54
92 116.63
94 877.17
Investments are recorded at cost.
15

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2022
13.
FIXED ASSErs
Manse
Glebe
Land
Church.
Totsl
Opening cost at 1 Jan
2022
Additions
160,000.00 250,000.00 10.318.00
420,318.00
CIo8lng cost at 31 Dec
2022
60,000.00 250,000.00 10,318.00
420,318.00
The congregatlon own8 the Church premlses sltU8ted at 47 Hlgh Street, Draperstown, Co Londonderry
and the a&soclated fixtures, fitting8, plant and machlnery, whlch18 not Included In the value above. These have an
Insurance value of £622,884.37.