Reformed
esbyterian Church
OF JKELA%D
DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2022
Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2022
Total
2021
Note
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
84,798
4,934
89,732
87,842
1,850
1,850
1,850
86,648
4,934
91,582
89,692
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
86,648
4,934
91,582
89,692
Payments
Raising funds
Charitable activities
Investment costs
Other
250
40,410
250
77,624
236
53,121
37,214
40,660
37,214
77,874
53,357
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
40,660
37,214
77,874
53,357
Net recelpts / (payments)
Transfers between funds
Net movement In funds
Funds brought forward
Funds carried forward
45,988
-29,633
16,355
130,541
146,897
-32,280
29,633
-2,647
4.568
1,921
13,708
36,335
13,708
135,110
148,818
36.335
98,774
135,110
121 Page

Reforrned
Presbyterian Church
OF IKELA.%D
DERVOCK CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestritted
Funds
Restritted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Fund5 Reconciliation
Bank and Cash at start of year
Net movement in funds
130,541
16,355
4,568
-2,647
135,110
13,708
98,774
36,335
Bank and Cash at end of year
146,897
1,921
148,818
135,110
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
54,178
94,640
57,715
77,395
148,818
135,110
Other Assets
Fixed Assets- Note 10
Church & Hall Buildings &
Contents
Manse Buildings & Contents
1,523,699 1,307,754
226,769
195,052
1,750,468 1,502,806
Liabilities
Loans
Other
th
Approved by the Session at a meeting on 24 October 2023 and signed on its behalf by
Samuel Bleakly
David McKeeman
th
24 October 2023
th
24 October 2023
131 Page

Reformed
Presbyterian Church
OF IRELA¥D
DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 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 ba51S.
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 restrirted 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
Restrirted Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
70,949
70
13,779
4,934
75,883
70
13,779
73,741
305
13,796
84,798
4,934
89,732
87,842
141 Page

Rel(XTrEd
Ftesbyterian Church
OF IKELAYD
DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2022
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities:
Fees from weddings and
funerals
Fundraising events
Membership fees
Grants
OTHER TRADING ACTIVITIES
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Income from charitable activities:
Letting of premises
Trading income
1,850
1,850
1,850
1,850
1,850
1,850
INVESTMENT INCOME
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2022
Total
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
151 Page

RefiJrTned
esbyterian Church
or IArLAN'D
RAISING FUNDS
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
250
250
236
250
250
236
161 Page

Reformed
Presbyterian Church
OF IKfLA.%D
DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
CHARITABLE ACtIVlTIES
Unrestrirted
Funds
Restritted Endowment
Funds
Funds
Total
2022
Total
2021
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
238
10,837
29,335
238
10,837
29,235
37,214
226
11,352
14,602
26,941
37,214
40,410
37,214
77,624
53,121
FIXED ASSETS
The congregation owns the Church premises situated at 210-212 Castlecat Road, Ballymoney, Co Antrim,
BT53 8AT and the associated fixtures, fittings, plant and machinery. These have an insurance value of
£1,502,806 at last renewal date.
INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2022
2021
General Investment Fund
Other investments
0,000
0,000
171Page

Rel￿Tne￿
Presbyterian Church
DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2022
10 SUMMARY OF ACCOUNTS
Balance
Sur
lus
Balance
t Start
Re
Tfr In
Tfr
Unrestrirted Funds
General Fund
Building Fund
Interest on
Investments
72.827
57.715
67,877
18,771
18,499
22,161
29.486
147
19,892
-3,537
92.719
54,178
130,542
86,648
40,660
29,633
16,355
146,897
Restricted Funds
Alzheimers Society
Afghanistan Appeal
Ukraine Appeal
Pakistan Appeal
Nantes building Fund
Scripture Union
Tear Fund
Cancer Research
HBC/Youth Work
Women's Fellowship
Women's Fellowship
sabbath School
Friendship Group
Lighthouse Youth
Club
Parent & Toddler
Covenanter Youth
RP Finance
Committee
981
1,090
3,155
1,460
3,160
390
1,210
2,110
255
1.453
981
1,090
3,155
1,460
3,160
390
1,210
2,110
-2,110
255
104
3.364
2,000
-89
15
505
434
35
963
204
837
35
-134
126
371
560
418
682
315
255
317
537
7￿)
-282
-158
136
524
315
225
9,100
10,572
9,1
10,572
Missions
4,568
135,110
4.934
91,582
37.214
77.874
31.633
31,633
2,000
31,633
-2,647
13,708
1.921
148,818
181 Page