an DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND STATEMEKf OF FINANCIAL ACTivrrY (Receipts and Payments Account) for the year ended 31 December 2023 Nots Unrestricted Restricted Endowment Funds Fun(ts Funds Total 2023 Totsi 2022 Receipts Donations and legacies 93856 12848 106704 102161 Charitable activities 23787 23787 13793 Other trading activities Investment Income Other Sale of Investments Sale of fixed assets Loans Received Totsi Receipts 93856 36635 130491 115954 Payments Raising funds 1464 1464 Charitable activities 81680 21985 103665 89300 Investment costs Other 5100 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 83144 21985 105129 95864 Net receipts / (payments) 10712 14650 25362 20090 Transfers between funds 200 -200 Net movement in funds 10912 14450 12653 38015 20090 11
an Funds brought forward 175312 49125 75437 299874 279784 Funds carried forward 12 186224 63575 88090 337889 299874 12
an DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMEKf OF ASSETS AND UABILrtlES As at 31 December 2023 unrestricted Funds Restricted Endowment Totsi Funds Totri Funds Funds Funds 2023 2022 Funds Reconaliation Bank and Cash at start of year 175312 49125 75437 299874 279784 Net movement in funds 10912 14450 12653 38015 20090 Bank and Cash at end of year 186224 63575 88090 337889 299874 Bank & Cash Balances Bank Deposit Accounts 88090 75437 Bank Current Accounts 249799 224437 Cash in Hand 337889 299874 Other Assets Fixed Assets- Note 10 Church Premises 2424843 2255669 Church Hall 1247341 1160317 Manse 789890 734792 Investments- Note 11 Gift Aid receivable on donations 4462074 4150778 Llabilities Loans Other 13
an Approved by the Kirk Session at a meeting on 22 October 2024 and signed on its behalf by [Name] [Name] fJAdqk 14
an DONEMANA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2023 AccouKnNG POUCIES BASIS OF FINANCIAL STATEMEKrs As the total income of the congregation is less than £250,OCM) 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 AccouMfiNG Endowment funds are funds, the capital of which must be retained either permanently or at the congregation'sdiscretion; 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 is to be expended only on the restricted purposes intended by the donor and {b) 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. 2. DONATIONS AND LEGACIES Unrestrkted Restricted Endowment Funds Funds Funds Total 2023 Totsl 2022 Recorded giving: 72521 12068 84589 86330 Loose collections 427 427 341 Donations and gifts 6769 6769 Gift Aid 13204 780 13984 12576 Legacies and bequest 935 935 970 93856 12848 106704 102161 15
an DONEMANA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAND NOTES TO THE AccouKrs 31 December 2023 3. CHARITABLE AcrivrriES Unrestricted Restricted Funds Funds Endowment Total 2023 Totsi 2022 Funds Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 23787 23787 13793 23787 23787 13793 4. OTHER TRADING AcfiviTIES Unrestrfcted Funds Restrirted Endowment Totsi 2023 Totsl 2022 Funds Funds Lettin8 01 premlses Trading income INVEsfMENT INCOME Endowment Total 2023 Funds Totsi 2022 Funds Funds Deposit irterest General Investment Fund Rents investment properties Other investment income 16
an DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conyd) 31 Dernber 2023 6. OTHER INCOME Total 2023 Total 2022 Funds Funds Funds Insurance claims Other income RAISING FUNDS Unrestricted Restricted Endowment Total 2023 Total 2022 Funds Funds Funds FWO envelopes 1464 1464 Fundraising events 1464 CHARrrABLE ACflVmES Unrestricted Restricted Funds Funds Endowment Totsl 2023 Funds Totsi 2022 General Assembly Assessments 13887 Presbytery fees 960 960 979 Ministry and sUPPOrt staff costs 46466 26363 Congregational running expenses 26190 10570 36760 32324 Property Repairs Donations to Missions and charities 10568 10568 11804 17
an Govemance costs 81680 21985 103665 90764 18
an DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND NOTES TO THE AccouKfs Iconvd) 31 December 2023 OTHER EXPENDITURE unrestricted Funds Restricted Endowment Totsi 2023 Funds Funds Total 2022 Investment propertie5 expenses 5100 511J) 10. FIXED ASSEtS The congregation owns the Church premises situated at Donemana and the associated fixtures, fittings, plant and machinery. These have an insurance value of £4.462.074 at last renewal date. 11. INVESTMEKrs The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund Property Other investments 88090 75437 75437 19
an DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND NOTES TO THE ACCOUNTS (convd) 31 December 2023 12. FUND BALANCES Fund Balance at Receipts Payment Surplus l Trdnsfer Balance at start (Deficit) end Unrestricted Funds No l Account 175312 93856 83144 10912 -2Crf) 186224 175312 93856 83144 10912 -2CKI 186224 Restrfcted Funds United Appeal 7723 7723 Presbyterian Children's Society 585 585 Mission Africa/World Development 1192 1192 Poppy Appeal Appeal for Turkey Bowling Club 781 202 124 -22 l(M) 759 Presbyterian Woman 1837 1685 1152 433 2270 Sunday school 11332 9282 20SO 7950 Girls Brigade 3196 3196 Boys Brigade Youth Club Renovation Fund 1659 12 11350 1659 12 -12 1473 1473 12823 Repair & Building Fund 24390 11375 10528 34918 49125 36635 21985 14450 200 63575 Endowment Funds General Investment Fund 75437 12653 88090 20
an Endowment Funds General Investment Funds 75437 12653 88090 Total 299874 143144 105129 25362 337889 21