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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

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Funds brought forward
186224
63575
88090
337889
299874
Funds carried forward
12
197966
68767
91025
357758
337889
12

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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

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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
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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

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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

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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
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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

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Endowment Funds
General Investment Funds
88090
2935
91025
Total
337889
126937
107068
16934
357758
20