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 Enllovffl￿nt
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 f￿ed 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
EndthVfi￿t 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

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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 InVest￿nt Fund
Rents Investment properbes
Other investment income
16

Presbyter
an
DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUKtS l￿d)
31 De￿rnber 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
ETrkn￿nt 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