an
I" DROMARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
Financial Statements for the year ended 31 December 2024
Registered Charity in Northern Ireland (NIC 105676)

Presbyter
an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Receipt5 and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted Restrirted
Funds
Funds
Endowment Total
Funds
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
97,930,01
0.00
2,000.00
396.76
1,956.39
34,973.45
10,431.50
0.00
144.96
0.00 132,903.46 210,906.34
0.00
10,431.50
9,154.64
2,000.00
2,000.00
541.72
476.30
0.00
0.00
0.00
11,360.00
13,316.39
5,852.21
102,283.16
56,909.91
0.00 159,193.07 228,389.49
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipt5
102,283.16
56,909.91
0.00 159,193.07 228,389.49
Payments
Raising funds
Charitable activities
735.53
0.00
0.00
735,53
0.00 111,936.72 193,061.62
709.01
53,181.15
58,755.57
Investment costs
Other
0.00
0.00
0.00
0.00
0.00
53,916.68
58,755.57
0.00 112,672.25 193.773.63
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
53,916.68
58,755.57
0.00 112,672.25 193.773.63
Net receipts /
(payments)
Transfers between
funds
48,366.48
(1,845.66)
0.00
46,520.82
34,615.86
(26,137.78)
26,137.78
0.00
0.00
Net movement in funds
Funds brought forward
22,228.70
36,588.30
24,292.12
69,731.14
0.00
46,520.82
3,221.00 109,540.44
34.615.86
74,924.58
Funds carried forward
12
58,817.00
94,023.26
3,221.00 156,061.26 109,540.44

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FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestrict Restricted Endowm
ed Funds
Funds
ent
Funds
Total Funds
2024
Total Funds
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
23,828.11 82,491.40 3,221.00
34,988.56 11,532.26
0.00
109,540.44
46,520.82
74,924.58
34,615.86
Bank and Cash at end of year
58,816.67 94,032.66 3,221.00
156,061.26
109,540.44
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
150,970.32
1,869.94
103,816.17
2,503.27
152,840.26
106,319.44
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
17,000.00
572,668.48
572,668.48
Liabilitles Loans
0.00
0.00
0.00
0.00
Approved by the Kirk Session at a meeting on 6 November 2025 and signed on its behalf by
[Namel -fv<o ) ""
[Datel
[Name]
[Date]

an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
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 (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 2024
Funds
Funds
Total 2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
77,274.35
2,447.00
3,134.71
15,073.95
0.00
10,586.00
12,429.48
7,471.97
4,486.00
0.00
0.00 87,860,35
0.00 14,876.48
0.00 10,606.68
0.00 19,559.95
0.00
0.00
88,207,00
15,313.12
88,207.88
19,178.34
0.00
97,930.01
34,973.45
0.00 132,903.46
210,906.34

an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Total
2023
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
0.00
0.00
0.00
0.00
0.00
75.00
2,050.00
0.00
3,936.50
4,370.00
0.00
0.00
0.00
0.00
0.00
75.00
2,050.00
0.00
3,936.50
4,370.00
0.00
2,180.00
0.00
3,950.00
3,024.64
0.00
10,431.50
0.00 10,431.50
9,154.64
OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Fund5
Total
2024
Total
2023
Letting of premises
Trading income
2,000.00
0.00
0.00
0.00
0.00
0.00
2,000.00
0.00
2,000.00
0.00
2,000.00
0.00
0.00
2,000.00
2,000.00
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
227.47
169.29
0.00
0.00
144.96
0.00
0.00
0.00
0.00
0.00
0.00
0.00
372.43
169.29
0.00
0.00
342.92
133.38
0.00
0.00
396.76
144.96
0.00
541.72
476.30

an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTOTHE ACCOUNTS (convd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Insurance claims
Other income
0.00
1,956.39
0.00
11,360.00
0.00
0.00
0.00 13,316.39
0.00
5,852.21
1,956.39
11,360.00
0.00 13,316.39
5,852.21
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
735.53
0.00
0.00
0.00
0.00
0.00
735.53
0.00
709.01
0.00
735.53
0.00
0.00
735.53
709.01
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment Total 2024 Total 2023
Funds
Funds
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
9,480.57
834.00
11,515.85
30,246.72
1,104.01
0.00
0.00
0.00
35,868.45
22,887.12
0.00
0.00
0.00
0.00
0.00
9,480.57
834.00
11,515.85
66,115.17
23,991.13
20,739.75
752.19
45,111.40
99,941.54
26,519.74
0.00
0.00
0.00
0.00
0.00
53,181.15
58,755.57
0.00 111,936.72 193,064.62

Presbyter
an
FIRST DROMARA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
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. Amounts are shown at market valuation.
2024
2023
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 (convd)
31 December 2024
12. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus / Transfe
(Deficit)
Balance at
end
Unrestrirted Funds
General Fund
23,828.12 109,672.66
74,684.10 34,988.56
0.00
58,816.68
23,828.12 109,672.66
74,684.10 34,988.56
0.00
58,816.68
Restricted Funds
Property Fund
Cong. Organisational
Funds
45,178.74
37,312.58
27,753.25
32,417.16
17,686.17 10,067.08
30,951.98
1,465.18
0.00
0.00
55,245.82
38,777.76
82,491.32
60,170.41
48,638.15 11,532.26
0.00
94,023.58
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
109,540.44 169,843.07 123,322.25 46,520.82
0.00 156,061.26