an UONEMANA CONGREGATION OF THE PRESBYTERIAN CHURCH FN IREIAND nr riAJA Alfl AL Acrivrry (Receipts and Pavments Accountj for the vear ended 31 December 2022 Nnt• Unrthicted Restricted Enllovfflnt Funds Funds Funds Totsi 2022 Totsi 2021 Receipts Donations and legacies 90437 11724 102161 92536 4 ?70? ?7t)? Q710 Other trading activitie5 Investment Income Other i¢liV vi iTivesiiTIvriis Sale of fed assets Loans Received Total Recetpts 90437 25517 115954 101255 Payments Raising funds 1464 1464 1409 i_ 1 101 a¥&iV*Lif> Investment costs Other 511x1 si Purchase of fixed assets Loan Repayments Totsl Payments 71162 19602 5100 95864 46285 Net receipts / (payments) 19275 5915 -511J) 54970 I ransrers i)erbveen runas ISU -1su Net movement in funds 19425 5765 -5100 20090 62044 11
an Punas tirougnt Torwar(i 155887 43360 19784 211141 run(FS carrrea Torwarii 175312 4Yi25 2YYU14
Presbyter an DONEMANA CONGREGAnoN OF THE PRESBTrRIAN iAURtii IN IRELAND STATEMENT OF ASSEfs AND LIABILMES A5 at 31 December 2022 EndthVfit Toial Fund5 Total FufiL. Funds 2022 2021 Funds Fvnds Funds Reconciliation ljank and Lash at start ot vear 155887 43360 80537 279184 217741 Net movement Fn funcis 19425 -5100 62043 Bank and Cash at end of year 175312 49125 75437 299874 279784 Bank & Cash Balances Bank Deposit Accounts 75437 80537 Bank Current Accounts 224437 Cash in Hand 299874 279784 Fixed Assets- Note 10 Church Prer,l¥e= J5669 2098296 Church Hall 1160317 1079365 Manse 734792 v83u26 Investments- Note 11 Gift Aid receivable on donations 4150778 3861187 Liabilities Loans Other 13
an Approved by the Kirk Session at a meeting on 30 May 2023 and signed on its behalf by [Name] fJA [Name] 14
Presbyter an DONEMANA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE AccouKrs 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL sfATEMEKrs 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 {Northem Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUtfflNG Endowment fund5 are funds, the capital 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 e5tablFshed in the fir place. Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and {b} revenue donations or grants for a speclfic 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 fvnds are Income funds whid) are to be spent on the congregation's general purposes. Designated fvnds are general funds set aside by the congregation for use in the future. 2. DONATIONS AND LEGAaF< Unrestrirted Restricted Endowment Funds Funds Funds Total 2022 Totsi 2021 Recorded giving: 75440 10890 86330 87677 Loose collections 341 341 170 Donation5 and gift5 1944 Gift Aid 11742 834 12576 12473 Legacies and bequest 970 970 934 90437 11724 102161 101254 15
an I)ONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE Accourits 31 December 2022 3. CHARITABLE ACTMTIES Unrestricted Funds Restricted Endowment Totsl 2022 Total 2021 Funds Income from charitable activities Fees from weddings and funerals 13793 13793 8719 Membership fees Grants 13793 13793 8719 4. OTHER TRADING AcfiviTIES Endowment Totsi 2022 Totsi 2021 Funds Funds Funds Letting of premvses Trading income INVESTMEKf INCOME Unrestricted Restricted Endowment Totsl 2022 Funds Funds Total 2021 Deposit inrerest Genernl InVestnt Fund Rents Investment properbes Other investment income 16
Presbyter an DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUKtS ld) 31 Dernber 2022 6. OTHER INCOME Unrestricted Fund5 Endowment Funds Totsi 2022 Totsl 2021 Funds Insurance claims other income RAISING FUNDS unrestrltt Restricted Endown*nt Totsl 2022 Totsi z021 Funds Funds FWO envelopes 1409 Fundraising events 1464 1464 CHARITABLE AcfiviTIES Unrestrf¢ Restrfcted Endowment Total 2022 Totsi Funds Funds Funds 2021 General Assembly Assessments 13887 13887 8685 Presbytery fees 979 979 979 Ministry and sUPPOrt staff costs 26363 26363 Congregational running expenses 29933 2391 32324 19436 Property Repairs 5407 5407 458 Donattons to Mission5 and charities 11804 11804 8719 17
an Governance costs 71162 19602 90764 46285 DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE Accoupifs (convd) 31 December 2022 OThER EXPENDrruRE ETrknnt Totsl 2022 Total 2021 Funds Investment expenses 51(X) 51(X) 51(X) 51(K) 10. FIXED ASSErs The congregation owns the Churth premises situated at Donemana and the associated fixtures, ffttings* plant and machinery. These have an insurance value of £4,150,778 at last renewal date. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2022 2021 General Investment Fund Property other investments 75437 80537 75437 80537 18
Presbyter an DONEMANA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TOTHE ACCOUNT5 (convd) 31 December 2022 12. FUND BALANCES Fund Balanceat Recdpts payn SuWus/ Transfer Balance (Defiat) Unrestricted Funts No l Account 155887 90437 71162 19425 -150 175312 155887 90437 71162 19425 -150 175312 United Appeal 6911 6911 Students Bursary Fund Moderator Appeal 2284 2284 Poppy Appeal Presbyterian Children's Society Mission Africa/World Development Bowllng Club 331 325 1151 135 331 325 959 213 -178 781 Presbyterian Woman 2056 637 -219 1837 Sunday sthool 6035 1217 1352 -135 Girls Brigade 3216 20 -20 3196 Boys Brigade 1659 1659 Youth Club 12 12 Renovation Fund 6336 5014 5014 11350 Repair & Building Fund 23087 6710 5407 1303 243 43360 25517 5765 150 49125 19
Presbyter an Ethmert Funds General Investment Fund 80537 51LX) -511X) 75437 Endowment Funds General Investrnent Funds 537 51qX) -5100 75437 Total 279784 115954 95864 299874 20