an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2023
Draperstown Presbyterlan Church
Receipts and Paymants Account for the year ended 31 December 2023
Unrestrlcted Restrlcted
Funds
Fund8
2023
2023
Total
Totsl
Note
2023
2022
Recei
Weekly Freewill Offering
Sabbath Collection
Special Collections
Gift Aid
Gift Aid - GASDS
Investment income
Other receipts
Receipts regarding Organisations
Total Recei
t8
13,705.10
413.55
13,705.10
413.55
7,084.00
4,655.15
73.00
1,125.94
7,043.37
1,155.68
1,155.68
8,656.87 35,255.79 26,352.42
12,659.40
50.80
5,911.77
7,084.00
4,655.15
73.00
708.75
7,043.37
417.19
183.91
6,553.72
992.82
26,598.92
Pa
ments
General Assembly Assessments
Church Running Costs
Sunday School Costs
Manse Costs
Administration Costs
Charitable Donations
Payments Regarding Organisations
Total Pa
ments
8,994.13
4,903.27
8,994.13
4,903.27
8,446.17
6,494.18
4,625.06
5,518.66
418.00
4,625.06
5,518.66
1,728.00
957.76
4,433.14
5,044.03
6,673.53
662.93
1,310.00
957.76
10
24,459.12
2,267.76 26,726.88
31,753.98
Excess of Recelpts over Payments for the
year before transfer8
2,139.80
6,389.11
8,528.91 15,401.55)
Capital payments
Transfers
Transfer to investment
192,116.63)
Net movement In funds
2,139.80
6,389.11
8,528.91 197,518.18)
Funds brought forward
75,005.06
9,049.43 84,054.49 181,572.67
Funds carried forward
11
77,144.86 15,438.54 92,583.40 84,054.49

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS & LIABILITES AS AT 31 DECEMBER 2023
Unrestrlcted
Funds
Total
Funds
Restricted
Funds
2023
Total
Funds
2023
2023
2022
Funds Reconcillation
Bank and Cash at start of year
Net movement in funds
Transfer From Deposit
Account to Investment
75,005.06
2,139.80
9,049.43 84,054.49 181,572.67
6,389.11
8,528.91 15,401.55)
(92,116.631
Bank and Cash at end of year
77,144.86 15,438.54 92,583.40 84,054.49
Bank & Cash Balances
Current Accounts
Deposit Accounts
Cash
Total Cash Funds
15,460.25
61,684.61
3,302.23 18,762.48
11,973.80 73,658.41
162.51
162.51
77,144.86 15,438.54 92,583.40 84,054.49
11,420.61
72,471.37
162.51
11
OTHER ASSETS
Investment Asset8
Investments
Other Listed Investments
NFU Investment
Investment Properties
Total Invostmont
Assets
2,760.54
92,116.63
2,760.54
2,760.54
4,294.76 96,411.39 92,116.63
12
94,877.17
4,294.76 99,171.93 94,877.17
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 meeting on the 25th March 2024 and signed on its behalf by
Reverend T Boyd
Mr Stephen
inton
Minister
Trust
10

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congregation have elected In accordance with the
provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on
a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the c8Pltal of which must be retained either permanently or at the congregation's
discretion,. the income derived 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.
Restricted funds comprise (al income from endowments which is to be expended only on the restricted purposes
intended by the donor and {bl revenue donations or grants for a specific congregational activity intended by the
donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the
individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated
funds are general funds set aside by the congregation for use in the future.
STATEMENT OF ASSETS AND LIABILITIES
FIXED ASSETS
The assets of the congregation, retained for its own use comprise:.
Church Building and Graveyard
Manse
Glebe land
The Church Building and Graveyard are deemed to be Heritage assets 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 propety at 1 January 2018. No depreciation has been provided on this building as the current
estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50
years.
11

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
2. Special collections
Unrestrlcted Restrlcted
2023
2023
Total
Total
2022
Donor
2023
United Appeal
United Appeal re 180th Anniversary Collection
Harvest Envelope & Loose Offering
Presbyterian Children's Society
Gospel Music Evening
Tear Fund
Moderator's Appeal for Ukraine
St. Patrick's Open Day - Ukraine Collection
Turkey-syria Earthquake Appeal
TOTAL
1,255.00
671.00
2,270.00
356.51
1,310.00
1,255.00
671.00
2,270.00
356.51
1,310.00
1,095.00
2,259.70
295.00
812.00
199.00
720.00
531,07
537.40
684.09
537.40
684.09
7,084.00
7,084.00
5,911.77
3. Other recelpts
Unrestrlcted Re8trlcted
2023
2023
Total
2023
Total
2022
Donor
Land & Rallway Rent (Net of Feel
Wayleave
Manse Rent
Presbyterian Herald
Sale of Calendars
Donations- Barney McAuley
Donation from Capernwray Team members
Sale of Trees at Manse
2,095.00
211.37
2,095.00
211.37
4,607.00
40.00
20.00
50.00
20,00
2,095.00
247.72
3,993.00
18.00
4,607.00
40.00
20.00
50.00
20.00
50.00
150.00
7,043.37
7,043.37
6,553.72
4. Receipts regarding Organisations
Unrestrlcted Restrlcted
2023
2023
Total
2023
Total
2022
Tobermore & Draperstown P.W
Sunday school
TOTAL
1,155.68
1,155.68
992.83
1,155.68
1,155.68
992.83
12

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DRAPERSTOWN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
5. Church running costs
Unrestricted Restricted
2023
2023
Total
2023
Total
2022
Tobermore Presbyterian 1/3 Expenses
Grass Cutting etc
Electricity
Water rates
Repairs
Sundry expenses
TOTAL
371.80
950.00
3,177.02
182.85
171.60
50.00
371.80
950.00
3,177.02
182.85
171.60
50.00
656.00
1,499,00
3,346.66
218.70
773.82
4,903.27
4,903.27
6,494.18
6. Sunday School costs
Unrestrlctad Restrlctod
2023
2023
Total
2023
Totsl
2022
Sundry Expenses
Sunday School Expenses
TOTAL
7. Manse costs
Unrestrlcted Rostrlcted
2023
2023
Total
2023
Total
2022
Insurance
Rates
250.00
1,278.43
75.98
20.65
250.00
1,278.43
75.98
20.65
200.00
1,199.74
119.39
21.01
Water Rates
Bank Charges
Contribution to Manse Renovation
Hedge Cutting
Painting
New Boiler and Installation
Sundry
TOTAL
245.00
2,648.00
3,000.00
3,000.00
4,625,06
4,625.06
4,433.14
13

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
8. Administration costs
Unrestricted Restricted
2023
2023
Total
2023
Total
2022
Printing Postage & Stationery
Orga nists
Calendars
Advert
Insurance
Insurance
Presbyterian Herald
St Patrick'5 Open Day Expenses
Audit & Accountancy
Sundry
Bank fees
Speakers
Ballinascreen 180th Anniversay Booklets
TOTAL
541.00
1,681,00
392.00
58,00
749.31
541.00
1,681.00
392.00
58.00
749.31
165.00
1,666.50
293.00
669.47
735.00
30.00
247.06
990,00
118.00
50.00
80,00
36.00
488.15
1,080.00
156.20
36.00
488.15
1,080.00
156.20
loo.00
100.00
237.00
237.00
5,518.66
5,518.66
5,044.03
9. Charltable donatlons
Unrestrlcted Restrlcted
2023
2023
Total
2023
Total
2022
United Appeal 2020
United Appeal 2021
United Appeal 2022
Tear Fund
Hope 365
Presbyterian Children's Society
Gary & Mary Reid
Open Doors
Moderator's Appeal for Ukraine
St. Patrick's Open Day - Ukraine Collection
Donation for Attendance at Capernwray
TOTAL
785.00
835.00
1,095.00
199.00
660.00
660.00
295.00
2,089.45
124.01
720.00
531.07
168.00
650.00
818.00
250.00
250.00
418.00
1,310.00
1,728.00
6,673.53
10. Payments regardlng Organlsatlon8
Unrestricted Restricted
2023
2023
Total
2023
Total
2022
Tobermore/Draperstown P.W.
TOTAL
957.76
957.76
662.93
957.76
957.76
662.93
14

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
11. Movement in Funds
AtlJan
Incoming
Outgolng Transfers
Transfer to
Investment
At 31 Dec
2023 Resources Resource8
2023
Restrlcted funds
TobermorelDraperstown
397.43
1,155.68
957.76
595.35
Building Fund IN0.2
Account)
Special Collections
Sunday School
8,489.49
2,687.19
11,176.68
4,814.00
1,310.00
3,504.00
162.51
162.51
9,049.43
8,656.87
2,267.76
15,438.54
Unrestrlcted fund8
General Fund
75,005.06 26,598.92 24,459.12
77,144.86
75,005.06 26,598.92
24,459.12
77,144.86
Total funds
84,054.49 35,255.79 26,726.88
92,583.40
NATWEST
NFU
Investment Inve8tment
12. Inv88tment A88ets
Openlng cost at 1 Jan 2023
Changes in valuation
Additions
2,760.54 92,116.63
94,877.17
4,294.76
4,294.76
Disposals
Closing cost at 31 Dec 2023
2 760.54
96411.39
99 171.93
Investment8 recorded at cost.
15

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
13.
FIXED ASSETS
Manse
Glebe
Land
Church
Total
Opening cost at 1 Jan
2023
Additlons
160,000.00 250,000.00 10,318.00
420,318.00
Closing c08t at 31 Dec
2023
160,000.00 250,000.00 10,318.00
420,318.00
The congregation owns the Church premises situated at 47 High Street, Draperstown, Co Londonderry
and the associated fixtures, fittings, plant and machinery, which is not included in the value above. These have an
insurance value of £622,884.37.
16