RefonTEd
Presbyterian Church
OF IKEIAt4D
DERVOCK CONGREGATION OFTHE REFORMED PRESBYfERIAN CHURCH OF IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account)
for the year ended 31 December 2023
Unrestrirted Restricted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Note
Receipts
Donations and legacies
Charitable activities
Other trading activitie5
Investment Income
Other
82,985
5,251
88,236
89,732
1,850
1,850
1,850
84,835
5,251
90,086
91,582
Sale of Investments
Sale of fixed assets
Loans Received
Total Recelpts
84,835
5,251
90,080
91,582
Payments
Raising funds
Charitable activitie5
Investment cost5
Other
250
58,385
250
86,241
250
77,624
27,856
58,635
27,856
86,490
77,874
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payment5
58,635
27,856
86,490
77,874
Net receipts / (payments)
Transfers between funds
Net movement in funds
Funds brought fonmard
Funds carried forward
26,201
-22,878
3,323
146,897
150,220
-22,605
22,878
272
1,921
2.193
3,595
13,708
3,595
148,818
152,413
13,708
135,110
148.818
121page

Reformed
Presbyterian Church
OF IIiIIAND
DERVOCK CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
146,897
3,323
1,921
272
148,818
3,595
135,110
13,708
Bank and Cash at end of year
150,220
2,193
152,413
148,818
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
125,016
27,397
54,178
94,640
152,413
148,818
Other Assets
Fixed Assets- Note 10
Church & Hall Buildings &
Contents
Manse Buildings & Contents
1,638,191 1,523,699
243,770
226,769
1,881,961 1,750,468
Llabllities
Loans
Other
th
Approved by the Session at a meeting on 26 October 2024 and signed on its behalf by
Rev Raymond Blair
Samuel Bleakly
th
26 October 2024
th
26 October 2024
131 Page

Reformed
Presbyterian Church
OF IXtLAND
DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2023
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 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 restricted purposes intended by the donor and {b) revenue donations or
grants for a specific congregational attivity 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'5 general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and gift5
Gift Aid
Legacies and bequest
68,342
680
13,963
5,251
73,593
680
13,963
75,883
70
13,779
82,985
5,251
88,236
89,732
141 Page

Reformed
Presbyterian Church
OF IRELAND
DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities:
Fees from weddings and
funerals
Fundraising events
Membership fees
Grants
OTHER TRADING ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities:
Letting of premises
Trading income
1,850
1,850
1,850
1,850
1,850
1,850
INVESTMENT INCOME
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
151page

Reformed
Presbyterian Church
OF IRELAND
RAISING FUNDS
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
250
250
250
250
250
236
161page

Reforrned
Presbyterian Church
OF IXELA¥D
DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
for the year ended 31 December 2023
CHARITABLE AcfiviTIES
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
244
33,467
24,674
244
33,467
24,674
27.856
238
10,837
29,235
37,214
27,856
58,385
27,856
86,241
77,624
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
£1,881,961 at last renewal date.
INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2023
2022
General Investment Fund
Other investments
0,000
0,000
171 Page

Reforrned
Flesbyterian Church
OF IKELAJ4D
DERVOCK CONGREGATION OFTHE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
for the year ended 31 December 2023
10.
SUMMARY OF ACCOUNTS
Balance
at stsrt
Sur
lus
Deficit
Balance
tEnd
Recei
Pa
ments
Tfr In
Tfr Out
Unrestricted Funds
General Fund
Building Fund
Investments
92,719
54,178
64,859
19,976
39,531
19,103
30,0￿ 122,843
30,035
-67,515
-29,162
loo,000
3,323
25,204
25,016
loo,000
150,220
I￿,000
58,635 130,000 152,878
146,897
84,835
Restricted Funds
Turkey/Syria Earthquake
Appeal
Scripture Union
Tear Fund
Ballymoney Foodbank
HBC/Youth Work
Women's Fellowship
Sabbath School
Friendship Group
Lighthouse Youth Club
Parent & Toddler
Covenanter Youth
RP Finance Committee
Missions
2,365
545
2,365
545
805
1,350
350
805
1,350
350
4,501
340
1,090
291
919
15
2,850
295
981
353
771
1,688
255
36
210
51
581
371
560
-109
451
198
597
136
524
315
62
73
220
315
8,050
7,250
8,050
7,250
1,921
148,818
5,251
90,086
27,856
22,878
86,490 152,878 152.878
272
3,595
2,193
152,413
181Page