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

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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

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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

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DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conyd)
31 De￿rnber 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

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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

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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

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Endowment Funds
General Investment Funds
75437
12653
88090
Total
299874
143144
105129
25362
337889
21