an DONEMANA CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestrirted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Receipts Donations and legacies 99516 9333 108849 106704 Charitable activities 15153 15153 23787 Other trading activities Investment Income Other Sale of Investment5 Sale of fixed assets Loans Received Total Recelpts 99516 24486 124CX12 130491 Payments Raising funds 15(K) 1500 1464 Charitable activitie5 86.474 19094 105568 103665 Investment costs Other Purchase of Investments Purchase of fixed assets Loan Repayments Totsl Payments 87974 19094 107068 105129 Net receipts / (payments) 11542 5392 16934 25362 Transfers between funds 2(M) -21x1 Net movement in funds 11742 5192 2935 19869 38015 11
an Funds brought forward 186224 63575 88090 337889 299874 Funds carried forward 12 197966 68767 91025 357758 337889 12
an DONEMANA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMEKf OF ASSETS AND UABILITIES As at 31 December 2024 Unrestrirted Funds Restrfcted Funds Endowment Total Funds Total Funds Funds 2024 2023 Funds Reconciliation Bank and Cash at start of year Net movement in fund5 186224 11415 63575 5519 88090 2935 337889 19869 299874 38015 Bank and Cash at end of year 197639 69094 91025 357758 337889 Bank & Cash Balances Bank Deposit Accounts Bank Current Account5 Cash in Hand 91025 266733 88090 249799 357758 337889 Other Assets Fixed Assets- Note 10 Church Premises 2546086 2424843 Church Hall 1309708 1247341 Manse 829395 789890 Investments- Note 11 Gift Aid receivable on donations 4685189 4462074 Liabilities Loans Other 13
Presbyter Approved by the Kirk Session at a meeting on 21st October 2025 and signed on its behalf by [Name] [Name] SJAcJn- 14
an DONEMANA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POUCIES BASIS OF FINANCIAL STATEMENTS 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 (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND AccouNfiNG 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 Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Recorded giving: 78116 8413 86529 84589 Loose collections 720 720 427 Donations and gifts 6335 6335 6769 Gift Aid 13162 920 14082 13984 Legacies and bequest 1183 1183 935 99516 9333 108849 106704 15
an DONEMANA CONGREGATION OFTHE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 3. CHARITABLE AcfiviTIES Unrestricted Restrirted Funds Funds Endowment Totsl 2024 Totsi 2023 Funds Income from charitable activities Fees from weddings and funera15 Fundraising events Membership fees Grants 15153 15153 23787 15153 15153 23787 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Funds Endowment Total 2024 T¢)tal 2023 Funds Letting of premises Trading income INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Total 2024 Funds Total 2023 Deposlt interest General Investment Fund Rents investment properties Other investment income 16
an DONEMANA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'dl 31 December 2024 6. OTHER INCOME Unrestricted Restricte(I Funds Funds Endowment Funds Total 2024 Total 2023 Insurance claims Other income RAISING FUNDS Unrestrirted Funds Restricted Funds Endowment Total 2024 Total 2023 Funds FWO envelopes Fundraising events 1500 1500 1464 1500 1500 1464 CHARITABLE AcfiviTIES Unrestrirted Funds Restricted Funds Endowment Totsi 2024 Funds Total 2023 General Assembly Assessments Presbytery fees 17429 1030 17429 1030 8064 960 Ministry and support staff costs Congregational running expenses 39632 29883 39632 33712 46466 36760 3829 Property Repairs 3113 3113 Donations to Missions and charities Governance costs 12152 12152 10568 87974 19094 107068 103665 17
an DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 OTHER EXPENDITURE Unrestricted Restricted Funds Funds Endowment Total 2024 Funds Total 2023 Investment properties expenses 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 £4,685.189 at last renewal date. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund Property Other investments 91025 88090 91025 88090 18
an DONEMANA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Iconvd) 31 December 2024 12. FUND BAIANCES Fund Balance at Receipts start Payment Surplus l Transfer {Deficit) Balance at end Unrestricteil Funds No l Account 186224 99516 87624 11415 477 197639 186224 99516 87624 11415 477 197639 Restricted Funds United Appeal 8605 9282 -677 Presbyterian Children's Society 539 539 Mission Africa/World Development Poppy Appeal 1304 459 1304 459 Mens Shed Bowling Club 759 195 222 -127 i(x) 632 Presbyterian Woman 2270 980 898 -18 Iix) 2252 Sunday school Girls Brigade 7950 3196 2503 3059 -556 7394 3196 Boys Bri8ade 1659 1659 Renovation Fund Repair & Building Fund 12823 34918 167 9166 167 6053 12990 40971 3113 63575 24486 5519 477 69094 Endowment Funds General Investment Fund 2935 91025 19
an Endowment Funds General Investment Funds 88090 2935 91025 Total 337889 126937 107068 16934 357758 20