an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY
Draporstown Presbyterian Church
Roceipts and Payments Account for the year ended 31 December 2024
Unrestricted Restrlcted
Funds
Funds
2024
2024
Total
Total
Note
2024
2023
Racel ts
Weekly Freewill Offering
Sabbath Collection
Speclal Colleclions
GiftAid
Gift Aid- GASDS
Gift Aid Interest
13,014.00
823.55
13,014.00 13,705.10
823.55
413.55
4,109.30
7,084.00
2,351.64
4,473.44
378.43
73.00
106.25
181.71
1,022.09
1,125.94
2,030.00 13,625.00
7,043.37
613.27
613.27
1,155.68
7,240.08 36,043.53 35,255.79
4,109.30
487.51
1,864.13
378.43
106.25
1,022.09
11,595.00
Investment income
Olher receipts
Receipts regarding Organisations
Total Recei
t8
28,803.45
ment8
General Assembly Assessments
Church Running Costs
Sunday School Costs
Manse Costs
Administration Costs
Charitable Donations
Payments Regarding Organisations
Total Pa
ments
9,672.78
4,447.50
124.74
2,902.37
5,169.93
9,672.78
4,447.50
124.74
2.902.37
5,169.93
8,994.13
4,903.27
4,625.06
5,518.66
1,728.00
770.03
770.03
957.76
770.03 23,087.35 26,726.88
10
22,317.32
Excess of Receipts over Payments for the
year before transfers
6,486.13
6,470.05 12,956.18
8,528.91
Capital payments
Tran8fer8
Transfer to Investment
(8,130.001
(8,130.001
Not movement In funds
(1,643.87)
6,470.05
4,826.18
8,528.91
Funds brought forward
77,144.86 15,438.54 92,583.40 84,054.49
Funds carried forward
75,500.99 21,908.59 97,409.58 92,583.40

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS & LIABILITES AS AT 31 DECEMBER 2024
Unre8triGted
Funds
Total
Funds
Total
Funds
Restrlcted
Funds
2024
2024
2024
2023
Fund8 Reconcillatlon
Bank and Cash at 5lart of year
Net movement in funds
Transfer From Deposil
Account to Investment
77,144.86 15,438.54
(1,643.87)
6,470.05
92,583.40 84,054.49
4,826.18
8,528.91
Bank and Cash at end of year
75,500.99 21.908.59 97.409.58 92.583.40
Bank & Cash Balanc88
Current Accounts
Deposit Accounts
Cash
11,543.59 11,889.31 23,432.90 18,762.48
63,957.40
9,856.77 73,814.17 73,658.41
162.51
162.51
162.51
75,500.99 21,908.59 97,409.58 92,583.40
Total Cash Fund8
11
OTHER ASSETS
Investment Assets
Investments
Other Listed Investments
NFU Investment
Investment Properties
Total Investment
A88et8
2,760.54
96,411.39
2,760.54
2,760.54
99,171.93 96,411.39
12
2,657.91
99.171.93
2,657.91 101,829.84 99,171.93
Flxed A88et8
13
Manse
Glebe Land
Church Disabled Toilets
Sound System
Total Fixed Assats
160,000.00
250,000.00
10,318.00
160,000.00 160,000.00
250,000.00 250,000.00
10,318.00
10,318.00
8,130.00
8,130.00
8,130.00 428,448.00 420,318.00
420,318.00
Approved by the Kirk Session at a meeting on the
D3- 25 and signed on its behalf by
Reverend T Boyd
Mr Steph n Lint
Minister
10

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congfegation 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 capitsl 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 (a) income from endowments which 18 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 b8SIS.
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 LIA81LITIES
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 Herilage 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 estimaled
fair value of the property 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 2024
2. special collections
Unrestricted Rostrlcted
2024
2024
Total
2024
Total
2023
Donor
United Appeal
United Appeal re 180lh Anniversary ColleGtion
Harvest Envelope & Loose Offering
Presbyterian Children Society
Gospel Music Evening
Tear Fund
st. Patiick's Open Day Ukraine Collection
Turkey-syria Earthquake Appeal
TOTAL
1,925.00
1,925.00
1,255.00
671.00
2,270.00
356.51
1.310.00
407.00
1,021.60
286.00
469.70
407.00
1,021.60
286.00
469.70
537.40
684.09
4,109.30
4,109.30
7,084.00
3. Other recelpts
Unrestrl¢t•d Restrfcted
2024
2024
Total
2024
Total
Donor
2023
Land & Railway Rent (Net of Feel
Wayleave
Single Farm Payment150%}
Eddie Burns Shortfall
Manse Rent
Presbyterian Herald
Sa le of Ca lenda rs
Donation Barney McAuley
Donation from Capernwray Team members
Donation from Ballinascreen Credit Union
Donation from the Late Joe Dick50n
Harvest Envelope & Loose Offering
2,200.00
2,200.00
2,095.00
211.37
750.00
2,800.00
5,215.00
60.00
750.00
2,800.00
5,215.00
60.00
4,607.00
40.00
20.00
50.00
20.00
50.00
20.00
50.00
20.00
200,00
300.00
200.00
300.00
2,030.00
2,030.00
2,030.00 13,625.00
11,595.00
7,043.37
4. Receipt8 regarding Organl8atlon8
Unrestrlcted Restrlctod
2024
2024
Total
Total
2023
2024
Tobermore & Draperstown P.W
Sunday school
TOTAL
613.27
613.27
1.155.68
613.27
613.27
1,155.68
12

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
5. Church running costs
Unrastricted Restricted
2024
2024
Total
2024
Total
2023
Tobermore Presbyterian 1/3 Expenses
Grass Cutting
Grave Maintenance
Electricity
Water rates
Repairs
Sundry expenses
TOTAL
317.00
317.00
371.80
950.00
1,000.00
208.00
2,732.50
1,000.00
208.00
2.732.50
3,177.02
182.85
171.60
190,00
190.00
50.00
4,447.50
4,447.50
4,903,27
6. Sunday School costs
Unrestrlcted Restrlctod
2024
2024
Total
2024
Total
2023
Sundry Expenses
Sunday School Expenses
TOTAL
124.74
124.74
124.74
124.74
7. Manso co8t8
Unre8trict•d Re8trl¢ted
2024
2024
Total
2024
Total
2023
Insura nce
Rate5
220.00
1,340.21
133.44
21.21
1.117.51
220.00
1,340.21
133.44
21.21
1,117.51
250.00
1,278.43
75.98
20.65
Water Rates
Bank Charges
Damp Repairs
New Boiler and Installation
Sundry
TOTAL
3,Crf)O.00
70.¢X)
70.00
2,902.37
2,902.37
4,625,06
13

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
8. Admlnlstration Costs
Unrestrlcted R85trlcted
2024
2024
Total
Total
2024
2023
Printing Postage & Stationery
Organists
Calendars
Advert
Insurance
Presbyterian Herald
St Patrick Open Day Expenses
Audit & Accountancy
Sundry
Speaker5
Ballinascreen 180th Anniversary Booklets
TOTAL
405.00
405.00
541.00
1,681.00
392.00
1,898.00
1,898.00
58.00
749.31
36.00
488,15
1,080.00
156.20
100.00
237.00
825.35
40.00
825.35
40.00
252.93
1,170.00
578.65
252.93
1,170.00
578.65
5,169.93
5,169.93
5,518.66
9. Charltable donatlon8
Unrestrlcted Restricted
2024
2024
Total
2024
Total
2023
United Appeal 2022
United Appeal 2023
United Appeal 2024
Tear Fund
Hope 365
Presbyterian Children's Society
Gary & Mary Reid
Open Doors
St. Patrick's Open Day- Ukraine Collection
Donatlon for Attendance at Capernwray
TOTAL
660.00
818.00
250.00
1,728.00
10. Payments regarding Organlsatlons
Unrestrlcted Restricted
2024
2024
Total
Total
2023
2024
Tobermore/Draperstown P.W.
TOTAL
770.03
770.03
957.76
770.03
770.03
957.76
14

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
11. Movement in Funds
At1Jan
Incomlng
Outgolng Transfers
Transfer to
Investmont
At 31 Dac
2024 Resources Resources
2024
Restricted fund8
TobermorelDraperstown
595.35
613.27
770.03
438.59
Building Fund IN0.2
Accountl
Special Collections
Sunday School
11,176.68
2,030.00
13,206.68
3,504.00
162.51
4,596.81
8,100.81
162.51
15,438.54
7,240.08
770.03
21,908.59
Unre8tricted fund8
General Fund
77,144.86 28.803.45 30,447.32
75,500.99
77,144.86 28,803.45
30,447.32
75,500.99
Total funds
92,583.40
36,043.53
31,217.35
97,409.68
NATWEST
NFU
Investment Investment
12. Investment Assets
Openlng cost at 1 Jan 2024
Change¥ in v8lu8tion
Additions
2,760.54 96,411.39
99,171.93
2,657.91
2,657.91
Disposals
Closing cost at 31 Dec 2024
99 069.30
101829.84
Investments reGorded at co¥t.
15

an
DRAPERSTOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
13.
FIXED ASSETS
Man80
Glebe
Land
Sound
System
Church
Total
Openlng cost at 1 Jan
2024
Addltlon8
160.000.00 250,000.00 10,318.00
420,318.00
8.130.00
8,130.00
Closlng cost at 31 Dec
2024
160,000.00 250,000.00 10,318.00
8,130.00
428,448.00
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