DOUGLAS PRESBYTERIAN CHURCH A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND sfATEMENT OF FINAP4CIAL ACTIVITY FOR THE YEAR ENDED 31 DECEMBER 2023 UNRESTRicfED REsfRicfED ENDOWMEKf TOTAL FUNDS FUNDS FUNDS 2023 TOTAL 2022 NOTE RECEIPTS Donations and legacies Charitable actlvltles Other trading activities Investment income Other 15,893 850 912 7,761 16,805 8,611 14,966 12,140 15 15 17 16,767 8,673 25,440 27,131 Sale of Investments Sale of fixed assets Loans received TOTAL RECEIPTS 16,767 8,673 25,440 27,131 PAYMENTS Raising funds Charitable actlvltSes Investment costs Other expenditure 209 15,033 209 29,593 214 25,317 14,560 15,242 14,560 29,802 25,531 Purchase of Investments Purchase of flxed assets Loan repayments TOTAL PAYMENTS 15,242 14,560 29,802 25,531 Net receiptslpayments Transfers between funds 1,525 5,887 4,362 1,600 Net movement In funds 1,525 5.887 4,362 1,600 Funds brought for¥vard 3,222 23,989 20,767 19,167 Funds carried forward 12 1,697 18,102 16,405 20,767 DOUGLAS PRESBYTERIAN CHURCH A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND AS AT 31 DECEMBER 2023 UNRESTRicfED REsTricfED ENDOWMENT TOTAL FUNDS FUNDS FUNOS 2023 TiyfAL 2022 NOTE Flxed amets Tangible assets Herlta8e assets Investmens Total flxed assets 978,185 978,185 978.185 978,185 978,185 978,185 Curr•nt assets Debtors Current investrnents Cash at bank and in hand Totsl current assets 88,282 88,282 18,3S2 106,634 74,526 20,767 95,293 18,352 18,352 88,282 Uabllftles Bank overdraft Creditors: falling due wlthin one year Total current a￿ets 1,947 1.947 1,947 1,947 Total assets less Current Ilabllttles 996,537 86,335 1,082,872 1,073,478 Uabllltles Credltors. falllng due after one year Provlsion for Ilabilitles Total net ass•ts/llabllltl•s 996,537 86,335 1,082,872 1.073,478 FUNDS OF THE CHARITY Endowment funds Restrlcted Income funds Unrestrlcted funds Revaluatlon reserve 86,335 86,335 996.537 78,262 995,216 996.537 Total thartty funds 996,537 86,335 1,082,872 1,073,478 Approved bythe Kirk Sesston at a meetingon 10th June 2024 and slgned on Its behalf by ~. 4LH'k4 Namv. Date: J-1•-2 Datv. 31- 10-£9 DOUGLAS PRESBYfERIAN CHURCH A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NQTESTQ THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 I ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Ireland {FRS102) (effective l January 2015). The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the congregation is responsible in law, They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members. FUND ACCOUNTING Endowment funds are funds, the capital of which must be retained either permanently or at the congregatlon's dlscretlon; the Income derlved from the endowment Is to be used elther as Yeslrlcted or unrestricted income funds dependin8 upon the purpose for which the endowment was established in the first place. Restricted funds comprise (al income from endowments whlch is to be expended only on the restrlrted purposes intended by the dOI￿r and (b) revenue donatlons or gFartrts for a s￿lf￿ 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 basls. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Deslgnated funds are 8eneral funds set aside by the Eongregation for use in the future. 2 DONATIONS AND LEGACIES UNRESTRicfED RESTRicfED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 20 TOTAL 1012 Recorded glvlng: Loose collections Donatlons and glfts Gift Aid Legacies and bequests 233 12,077 2,207 1,376 233 12,077 2,617 1,878 43 10,630 2,351 1,942 410 502 15,893 912 16,805 14,966 DOUGLAS PRESBYfERIAN CHURCH A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 CHARITABLE ACTivrriES UNRESTRicfED RESTRicfED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2023 TOTAL 2022 Incorne from charitable activities Fees from weddings and funerals Fundralslng events Membership fees Grants/Donationlelect 2,028 475 2,258 2,028 475 2,258 2,030 2,110 850 3,000 3,850 8,000 850 7,761 8,611 12,140 OTHER TRADING ACTIVITIES UNRESTRICTED RESTRICTEO ENOOWMENT TOTAL FUNDS FUNDS FUNDS 2023 TOTAL 2022 Lottin8 of premisès Trad5ng Income INVESTMENT INCOME UNRESTRICTED RESTRICTED GNDOWMSNT TQTAL FUNDS FUNDS FUNDS 2023 TQTAL 2022 Deposit interest General Investment Fund Rents investment properties Other investment income 15 15 17 15 15 17 OTHER INCOME UNRESTRICTED RESTRicfED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2023 TOTAL 2022 Insurance claims Other income DOUGLAS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 RAISING FUNDS UNRESTRicfED RESTRicfED ENDOWMEKf TOTAL FUNDS FUNDS FUNDS 2023 TOTAL 2022 FWO Envelopes Fundralslng events 209 209 214 209 209 214 CHARITABLE AcfiviTIES UNRESTRICTED RESTrICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2023 TOTAL 2022 General Assembly Assessments Presbytery fees Ministry & support staff costs Congregational running expenses Donations to Missions UA 2,144 85 11,834 970 2,144 85 11,834 13,609 1,803 118 2,176 96 11,135 9,309 2,513 88 12,639 1,803 118 Charities Governance costs 15,033 14,560 29,593 25,317 OTHER EXPENDITURE UNRESTRICTED REsfRICTED ENDOWMENT TOTAL FUNDS FUNDS FUNDS 2023 TOTAL 2022 Investment property expenses To Investment fund 10 FIXED ASSErs The congregation owns the Church premises situated at Camus Road, Douglas Bridge, Strabane, BT82 8QN along with the associated fixtures, fittings, plant and machinery. These have an insurance value of £1,335,906 11 INVESTMENTS The con8retatlon has the followin8 investments. Amounts are shown at market valuation 2023 2022 General Investment Fund Nl Central Inv fund 86,494 1,788 88,282 72,738 1,788 74,526 DOUGLAS COYGREGATION OV THE PRF5BYTERIAN CHiJRCH IN ER￿ND CHARITI. FORMAT WORKLTIGS FOR THE VL￿ ENDED 31 DECEMBFJi 2023 INCOME 2023 RESTRicfED ENtx)w FUN FUNDS IDZ2 UNRESYD RESTrICTED Et4DOW FUPIDS FUNDS FUNDS 10.629.50 Donadow & leycles- bott 2 U14RESYD FUNDS 12,D76.50 FWO N(tc 2 donation5 & Blfts 233.20 43.20 Gitt Aid_F.W.O. i¢l aid Jddiiion41 Gift Aid. 110ry¢6t {iff¢rLtsk Gift aid- small donation Qirt Aid r¢[W￿ in¢¢rcst ,076.50 15.30 1.910.IN) 409.75 40125 18.00 97.94 2.207.74 18.1)0 409.75 1.949.54 401.25 BequeBts 10 th¢ Grncrnl fund L¢¥aLi¢s & ￿ques11 1376.21 1.420.82 350.87 57.98 78.26 14.56 501.67 364.37 6U.21 81.27 15.12 52V.$17 btq hull b4 tAbTiC Sunday school Note 2 Ilona¢iollvle8z¢i .376.2t 1,420.82 C.h*rlt#bJt llleom¢- *ut¢ 3 InLome trT)m Eharitsble aiiiviiie4 Unilcd Apwi GA Utd 4pptal in¥lud¢sjt serv Special Appeal ukr4ineJfurkcy GA special thpp¢al GASwdenl burstsry UDR BcncVol￿f Fund 1,196.1 196.38 410.INI 42.50 64.71 118.00 2.027.59 1.096.00 215.IKI 310.00 4?.50 278.85 88.(M) .n30.35 N￿¢ 3 inc char act Wcddin8s & lunLYttI Donations in merThiry Notc 3 fe¢s W￿diD￿￿eT￿LI 475.00 475,00 Futhdtxisith¥ ¥v¢rtti Pa }lw￿l Oft¢rinM Nuie 3 Ilwdrf￿.11n 2 •5R.00 2 0(1g.0(J Mvmb¢rship GrAni donitson Pthym¢ll( trum Oihtr fi•dlni- nll- •ot¢ 4 no¢e 3 8ranL8 S.UOQ. J.¢Joo.rMJ 3.1￿xI.00 40.. Dewsit illierrsi Ge¢>M￿ Invu¢meni Fund RenL% ittvrstsnrrtl ptoprits C)th¢T invc&¢mcnl income 15.36 17.34 Nthe 5 d¢p int NLMe S rmi 15.36 17.34 Othrr hb¢Vm¢- ttolt 6 tn.4ur*nie Llaimi Pole r¢nt NIL rcfulld 3(i rl r¢fithd Notr 6 thr inc Note 6 inc Iso. 759.1)Y 16768.10 8.10 14 109.10 ¥ fi72.Ql 11021.57 twl Unl￿1& rc5 fi￿d6 25,440.1 I 27.I30.67 Total I￿gem¢D￿ to bgnk 25.440.11 27.130.07 DOUGLAS CONGREGATION OF THE PR￿$B￿ERlAN CHURCH IN IRELLND CHARITY FORMATIVORKif*GS FOR THE I'F.AR ENDED 31 DECEMBEM I•LI 2013 UNRESTD RÈ5fRicfED EFIDCWI FU14DS FUNDS 2022 UIUIESTD RESTRICTED ENDOW FUNOS RaldD8 I¥uMin¥ FWO tt￿￿1￿p Fundrai8ing Nv* 7 FWO ov 209.iK) 14.W Cbarjtabk •¢tlvl¢l¢i Gemerlll A&stmbli¢ry t¥ Nut¢ 8 pr#b f¢ 85.47 .17 & 8up5XJn 6￿ff Stiprthd Pd rtr mitii&t¢r Mi¢)i¥*T cxrKr*s NaliotL41 irti 8¢irKnd E¢q rnini6 Sick supply Appr¢nticeAhip l¢%y Con¥r¢4ional vi$iuJr 8,383.IN) 2,185.15 873.25 350.87 7,983.68 1,898.97 7.00 3fy1.37 l.U(b 39.75 41.50 octt 8 mi6t & ￿pP h￿tr I l.8.1.1.87 .134.77 C.onwonal ¢unNn8 ¢xpeDlgJ Advcrti&in¥ Bank LThurch Iniui'4ffiCC Gills peopl¢ N.l.E. MAn4 ENPEN.SFS Pu￿.1 supply Sutwjny SL'hool ,' Bible C1￿￿L¥￿ boDkA Piinlin¥ vfHalllWrin¥ Fw¢ ¢XE 8mi Lommunion W&iex r*¢es Geo ry- tllbri¢ & ruidence Iboth EILKlriL Hall G3 R41es Cn55 cuttill8 Funaxl 30.3b 72.06 Jfy.36 66.98 1.608.17 l.JfXl.24 50.INJ 6ft9.95 l.W.26 508.92 446,50 333.LMJ 428.55 259.89 4.400.(K 117.( 24.91 176.35 165.31 2.419.81 I.(IU.25 870.IKI 300.IXI 3.567.31 8UI.2( 500.00 24.99 Notc 8 tWI #XP 969.94 12.fp38.79 A IS 8.038.22 Donatson lo mLbsioThsl¢hAn"tt¢6 Unired App¢&l Twke>ThrJine ap￿7 aFg¢lll ¥ift awl Studerti buTWy UDR Gin 1.225. 512.50 64.71 118.(K) 1.481.19 278.85 88.00 N(4¢ 8 mis1ion¢¢har 4W.00 2.2￿.54 (hv¢rn*n¥¢ 4LIIII Fe¢s th￿tiOn to IDV F￿d C&pitsi stthdltixcd assets 1.$24178 14 559.9 15.29? 59 8.76 TLrtal txptndilwr 29 801.68 25531.35 To￿1 p•ym¢rtw from bank 29.801.68 25.531.35