Presbyter
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FIRST DROMARA CONGREGATION OF THE PRESBYfERIAhl CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
for the year ended 31 De￿mber 2023
Note
Unrestricted Restricted
Funds
Funds
Endowment Total
Funds
2023
Total
2022
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
95.991.58 114.914.76
9,154.64
0.00 210,906.34 124,978.53
9,154.64
9,700.00
2,000.00
1,700.00
476.30
266.59
5,852.21
6,410.89
2,000.00
389.87
2,084.84
86.43
3.767.37
0.00
100,466.29 127.923.20
0.00 228,389.49 143,056.01
Sale of Investments
Sale of fixed assets
Loans Received
Total Re￿iptS
100.466.29 127.923.20
0.00 228,389.49 143,056.01
Payments
Raising funds
Charitable activities
Investment costs
Other
709.01
0.00
709.01
754.73
0.00 193,773.63 142,120.93
94,192.16
98,872.46
0.00
0.00
94,901. 17
98,872.46
0.00 193.773.63 142,875.66
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
94,901.17
98,872.46
0.00 193.773.63 142,875.66
Net receipts /
(payments)
Transfers between
funds
5,565.12
29,050.74
0.00
34,615.86
180.35
7.789.50
(7,789.50)
0.00
0.00
Net movement in funds
Funds brought forward
13.354.62
23,233.68
21.261.24
48,469.90
34.615.86
74,924.58
180.35
74,744.23
3,221.00
Funds carried forward
12
36,588.30
69,731.14
3.221.00 109,540.44
74,924.58

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FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2023
Unrestrict Restricted Endowrn
ed Funds
Funds
ent
Funds
Total Fund5
2023
Total Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
23,233.68 48.469.90 3,221.00
13.354.62 21,261.24
0.00
74,924.58
34,615.86
74,744.23
180.35
Bank and Cash at end of year
36,588.30 69,731.14 3,221.00
109,540.44
74,924.58
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
103,816.17
2,503.27
70,263.21
1,440.37
106,319.44
71,703.58
Other Assets
Fixed Assets- Note 10
Church Premises- Insurance
Church Manse- Insurance Value
Sextons House- Insurance
Value
Fixtures, Fittings & Equipment
Inve5tment5- 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
18,572.09
572,668.48
574,240.57
Liabillties Loans
0.00
0.00
0.00
0.00
Approved by the Kirk Session at a meeting on 9 December 2024 and signed on its behalf by
[Date]
,/,/,,
[Date]

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FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE AcCou￿rS
310ecember 2023
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 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 restrirted 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 restritted
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.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted Endowment Total 2023
Funds
Funds
Total 2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
77,063.00
2.462.28
2,258.96
14,207.34
0.00
11,144.00
12.850.84
7,785.55
4,971.00
78.163.37
0.00 88,207.00
0.00 15,313.12
0.00 88,207.88
0.00 19,178.34
85,816.60
11,433.15
10,127.61
17,601.17
0.00
95,991.58 114.914.76
0.00 210,906.34
124,978.53

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FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE AccouKrs
31 December 2023
CHARITABLE ACTIVITIES
Unrestrlrted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
0.00
0.00
0.00
2,180.00
0.00
3,950.00
3.024.64
0.00
1,450.00
0.00
2,850.00
5,400.00
2.180.00
0.00
3,950.00
3,024.64
0.00
0.00
0.00
0.00
9,154.64
9,154.64
9,700.00
4. OTHER TRADING AcfivmES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Letting of premises
Trading income
2,000.00
0.00
0.00
2,000.00
0.00
1,700.00
0.00
2,000.00
0.00
0.00
2,000.00
1,700.00
INVESTMENT INCOME
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment incorne
256.49
133.38
86.43
0.00
0.00
342.92
133.38
0.00
0.00
128.08
138.51
0.00
0.00
0.00
0.00
0.00
389.87
86.43
476.30
266.59

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FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE AccouKf5 (conyd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restritted Endowment
Funds
Funds
Total
2023
Total
2022
Insurance claims
Other income
0.00
2,084.84
0.00
3.767.37
0.00
0.00
6,410.89
5.852.21
2,084.84
3,767.37
0.00 5,852.21
6,410.89
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
709.01
0.00
0.00
0.00
0.00
709.01
0.00
754.73
0.00
709.01
0.00
709.01
754.73
CHARITABLE AcfiviTIES
Unrestrfrted
Funds
Restrirted Endowment Total 2023 Total 2022
Funds
Funds
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
20.739.75
752.19
45.111.40
26.737.24
851.58
0.00
0.00
0.00
73,204.30
25,668.16
0.00
20.739.75
0.00
752.19
0.00 45,111.40
0.00
99,941.54
0.00
26,519.74
19,926.75
716.36
42,129.19
52,115.52
27,233.11
0.00
0.00
0.00
94,192.16
98,872.46
0.00 193,064.62
142,120.93

an
FIRST DROMARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conYd)
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Investment properties expenses
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. Amounts are shown at market valuation.
2023
2022
General Investment Fund
Property
Other investments
3,050
3,050
171
171
3,221
3,221

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FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2023
12. FUND BALANCES
Fund
Balance at
stsrt
Recelpts
Payment
Surplus / Transfe
(Deficit)
Balance at
end
Unrestricted Funds
General Fund
23,233.68 113,386.84 112,792.40
594.44
0.00
23,828.12
23.233.68 113,386.84 112.792.40
594.44
0.00
23,828.12
Restricted Funds
Property Fund
Cong. Organisational
Funds
19.917.02
28,552.88
97,144.62
36.655.03
71,882.90 26,261.72
27,895.33
8,759.70
0.00
0.00
45,178.74
37,312.58
48,469.90 133,799.65
99,778.23 34,021.42
0.00
82,491.32
Endowment Funds
Endowment Funds
3,221.00
0.00
0.00
3,221.00
3,221.00
0.00
3,221.00
Total
74,924.58 247,186.49 212,570.63 34,615.86
0.00 109,540.44