an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
90,567.20 34,411.33
0.00
9,700.00
0.00
12.33
0.00 124,978.53 126,101.10
0.00
9,700.00
4,114.41
1,700.00
1,600.00
266.59
262.79
1,700.00
254.26
0.00
0.00
2,106.78
4,304.11
0.00
6,410.89
2,704.12
94,628.24 48,427.77
0.00 143,056.01 134,782.42
Sale of Investment5
Sale of fixed assets
Loans Received
Total Receipts
94,628.24 48,427.77
0.00 143,056.01 134,782.42
Payments
Raising funds
Charitable activities
754.73
0.00
0.00
754.73
712.71
93,700.32 48,420.61
0.00 142,120.93 129,702.31
Investment costs
Other
0.00
0.00
0.00
0.00
0.00
94,455.05 48,420.61
0.00 142,875.66 130,415.02
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
94,455.05 48,420.61
0.00 142,875.66 130,415.02
Net receipts /
(payments)
Transfers between
funds
173.19
7.16
0.00
180.35
4,367.40
-9,945.25
9,945.25
0.00
0.00
Net movement in fund5
Funds brought forward
-9,772.06
9,952.41
32,995.74 38,527.49
0.00
3,221.00
4,391.40
74,744.23
4,367.40
70,376.83
Funds carried forward
12
23,223.68 48,479.90
3,221.00
74,924.58
74,744.23

an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestrict Restricted Endowm
ed Funds
Funds
ent
Funds
Total Funds
2022
Total Funds
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
32,995.74 38,527.49 3,221.00
-9,772.06
9,952.41
0.00
74,744.23
180.35
70,376.83
4,367.40
Bank and Cash at end of year
23,223.68 48,479.90 3,221.00
74,924.58
74,744.23
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
70,263.21
1,440.37
70,026.24
1,496.99
71,703.58
71,523.23
Other Assets
Fixed Assets- Note 10
Church Premises- Insurance
Church Manse- Insurance Value
Sextons House - Insurance
Value
Fixtures, Fittings & Equipment
Investments- Note 11
Gift Aid receivable on donations
453,870.48
98,577.00
453,870.48
98,577.00
3,221.00
17,000.00
3,221.00
17,841.16
572,668.48
573,509.64
Liabilities - Loans
0.00
0.00
0.00
0.00
Approved by the Kirk Session at a meeting on 13 November 2023 and signed on its behalf by
[Name]
[Namel
[Date]
It)22 .
[Datel

an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES
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 ACCOUNTING
Endowment funds 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 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 (bl 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.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted Endowment Total 2022
Funds
Funds
Total 2021
Recorded giving:
Loose collections
Donations and gifts
GiftAid
Legacies and bequest
73,827.60
1,677.00
1,735.85
13,326.75
0.00
11,989.00
9,756.15
8,391.76
4,274.42
0.00
0.00 85,816.60
0.00 11,433.15
0.00 10,127.61
0.00 17,601.17
0.00
0.00
82,911.00
8,242.45
19,227.08
15,720.57
0.00
90,567.20
34,411.33
0.00 124,978.53
126,101.10

an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TOTHE ACCOUNTS
31 December 2022
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
0.00
0.00
0.00
0.00
0.00
0.00
1,450.00
0.00
2,850.00
5,400.00
0.00
0.00
0.00
0.00
0.00
0.00
1,450.00
0.00
2,850.00
5,400.00
0.00
1,540.00
0.00
0.00
2,574.41
0.00
9,700.00
0.00
9,700.00
4,114.41
4. OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Letting of premises
Trading income
1,700.00
0.00
0.00
0.00
0.00
0.00
1,700.00
0.00
1,600.00
0.00
1,700.00
0.00
0.00
1,700.00
1,600.00
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
115.75
138.51
0.00
0.00
12.33
0.00
0.00
0.00
0.00
0.00
0.00
0.00
128.08
138.51
0.00
0.00
129.41
133.38
0.00
0.00
254.26
12.33
0.00
266.59
262.79

an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Insurance claims
Other income
0.00
2,106.78
0.00
4,304.11
0.00
0.00
0.00
6,410.89
0.00
2,704.12
2,106.78
4,304.11
0.00
6,410.89
2,704.12
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
754.73
0.00
0.00
0.00
0.00
0.00
754.73
0.00
712.71
0.00
754.73
0.00
0.00
754.73
712.71
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrirted Endowment Total 2022 Total 2021
Funds
Funds
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
19,926.75
716.36
42,129.19
29,910.79
1,017.23
0.00
0.00
0.00
22,204.73
26,215.88
0.00
0.00
0.00
0.00
0.00
19,926.75
716.36
42,129.19
52,115.52
27,233.11
19,843.00
700.60
41,189.24
40,611.92
27,357.55
0.00
0.00
0.00
0.00
0.00
93,700.32
48,420.61
0.00 142,120.93 129,702.31

an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Total
2021
Investment properties expenses
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10. FIXED ASSETS
The congregation owns the Church premises situated at Church Road, Dromara and the associated
fixtures, fittings, plant and machinery. These have an insurance value of £2,708,939.38
11. INVESTMENTS
The congregation has the following investments. AmoLJnts are shown at market valuation.
2022
2021
General Investment Fund
Property
Other investments
3,050
3,050
171
171
3,221
3,221

an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
12. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
32,995.74 102,691.86 112,453.92
-9,762.06
0.00 23,233.68
32,995.74 102,691.86 112,453.92
-9.762.06
0.00 23,233.68
Restricted Funds
Property Fund
Cong. Organisational
Funds
10,344.84
28,182.65
18,423.88
27,504.69
8,851.70
27,134.46
9,572.18
370.23
0.00 19,917.02
0.00 28,552.88
38,527.49
45,928.57
35,986.16
9,942.41
0.00 48,469.90
Endowment Funds
Endowment Funds
3,221.00
0.00
0.00
0.00
0.00
3,221.00
3,221.00
0.00
0.00
0.00
0.00
3,221.00
Total
74,744.23 148,620.43 148,440.08
180.35
0.00 74,924.58