Refoffled Presbyterian Church OF IXELA%D DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2024 Unrestricted Restricted Endowment Funds Funds Funds Total 2024 Total 2023 Note Receipts Donations and legaaes Charitable artivities Other trading activities Investment Income Other 92,370 3,765 96,135 88,236 1,900 1,005 1,900 1,005 1,850 95,275 3,765 99,041 90,086 Sale of Investments Sale of fixed assets Loans Received Total Receipts 95,275 3.765 99,041 90,080 Payments Raising funds Charitable activities Investment costs Other 267 267 250 86,241 60,919 22,983 83,902 61.186 22,983 84,168 86,490 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 61.186 22,983 84,168 86,490 Net receipts / (payments) Transfers between funds Net movement in funds Fund5 brought forward Funds carried forward 34,090 -19,206 14,884 150,220 165,104 -19,218 19,206 -12 2,193 2,181 14,872 3,595 14,872 152,413 167,286 3,595 148,818 152,413 121 Page Reformed Presbwerian Church QF l%fLA%D DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND STATEMENT OF ASSEfs AND UABILITIES As at 31 December 2024 Unrestrirted Funds Restrirted Endowment Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 150,220 15,064 2,193 -12 152,413 15,052 148,818 3,595 Bank and Cash at end of year 165.104 2,182 167,286 152,413 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 130,833 36,453 125,016 27,397 167,286 152,413 Other Assets Fixed Assets- Note 10 Church & Hall Buildings & Contents Manse Buildings & Contents 1,720,101 1,638,191 255,966 243,770 1,976,067 1,881,961 Liabilities Loans Other Approved by the Session at a meeting on 26thottober 2025 and signed on its behalf by Rev Raymond Blair Q*Ji I Samuel Bleakly 26th October 2025 26th ottober 2025 131Page Reformed F¥esbylerian Church OF IKELASD DERVOCK CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 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 fund5 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 2024 Total 2023 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 79,143 100 13,127 3,765 82,908 100 13,127 73,593 680 13,963 92,370 3,765 96,135 88,236 141 Page Reformeo Presbyterian Church OF I<=LA.%'D DERVOCK CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS for the year ended 31 December 2024 CHARITABLE AcfiviTIES Unrestrirted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Income from charitable activities: Fees from weddings and funerals Fundraising events Membership fees Grants OTHER TRADING ACTIVITIES Unrestrirted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 Income from charitable activities: Letting of premises Trading income 1.900 1,900 1,850 1.900 1,900 1,850 INVESTMENT INCOME Unrestrirted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Deposit interest General Investment Fund Rents investment properties Other investment income 1.005 1,005 1,005 1,005 151 Page Reformed Presbyterian Church OF i*fLA.4'D RAISING FUNDS Unrestrirted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 FWO envelopes Fundraising events 267 267 250 267 267 250 161 Page Reformed Presbyterian Church OF IXFLA%D DERVOCK CONGREGATION OFTHE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS {conYd) for the year ended 31 December 2024 CHARITABLE ACTivrriES Unrestricted Funds Restrirted Fund5 Endowment Funds Total 2024 Total 2023 Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 206 34,900 26,079 206 34,900 26,079 22,983 244 33,467 24,674 27,856 22.983 61,185 22,983 84,168 86,241 FIXED ASSErs 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 £1,976,067 at last renewal date. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2024 2023 General Investment Fund Other investments 0,000 0,000 171Page Ref