an
THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY (Recelpts and Payments Account)
for the year ended 310ecember 2019
Note
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2019
Total
2018
Recelpts
Donations and legacies
Charitable activltSes
Other tradlng activities
Investment Income
Other
25,830
6,677
2,610
32,507
2.610
156,274
14,589
37
12,196
81.383
4,758
81.420
16.954
4,457
IS,972
38,063
95,428
133,491
191,292
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
38,063
95,428
133,491
191,292
Payments
Raising funds
Charltable artlvltles
Earmarked Interest
Other
33,084
31,742
75,970
64,826
75,970
70,066
2,404
33,084
107,712
140,796
72.470
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Pwpnents
33.084
107,712
140,796
72.470
Net receipts / Ipaymentsl
Transfers between funds
4.979
{12.2841
17,3051
118,822
Net movement in funds
Funds brought fotward
4.979
36,684
112,284)
215,061
17,3051
251,745
118,822
132,923
Fund5 carried forward
io
41,663
202,777
244,440
251,745
12

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THE DERRY & DONEGAL PRESBYfERY OF THE PRES8YfERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As èt 31 December 2019
Unrestrl¢ted
Fund5
RestrScted
Funds
Endowment Total Funds Total Funds
Funds
2019
2018
Funds Reconclllatlon
Bank and Cash at start of year
Net movement Sn funds
36,684
4,979
215.061
112.2841
251,745
17.3051
132.923
118.822
Bank and Cash at end of year
41,663
202,777
244,440
251,745
Bank & Cash Balances
Bank Current Accounts
Bank Deposlt Accounts
Cash in Hand
123,778
120,662
235,992
15,753
244,440
251.745
Other Assets
Fixed Assets- Note 9
Buildings & Contents
3,350,891 3,253.292
3,350,891 3,253,292
Liabllltles
Loans
other
Approved by the Presbytery at a meetlng on 9th March 2021 and slgned on its behalf by
Name
RevThomas Bruce
Name
Rev Paul Linkens
Signed
Signed
Date
913121
Date
913121
13

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THE DERRY & OONEGAL PRESBYTERY OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS 31 December 2019
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the Presbytery is less than £250,000 the Presbytery has elected In accordance wlth
the provisions in The Charities IAccounts and Reports Regulations (Northern Ireland) 2015 to prepare its
account5 on a receipts and payments basi5. These account5 do not Incorporate the account5 of the
congregation5 assigned to the Presbytery. These have a separate legal identity and are Individually
registered with the Charity Commisslon for Northern Ireland.
FUND ACCOUNTING
Endowment funds are funds, the capltal of whlch must be retained elther permanently or at the
Presbyterfs discretion,. the income derived from the endowment is to be used either as restrlcted or
unrestricted income funds depending upon the purpose for whlch the endowment Wa5 established in the
flrst place.
Restricted funds comprise lal income from endowments which 15 to be expended only on the restricted
purposes intended by the donor and {bl revenue donations or grants for a speclflc Presbytery activity
intended by the donor. Where these funds have unspent balances, interest on thelr pooled investment is
apportioned to the individual funds on an average balance basis.
Unrestrlcted fijnds are income funds which are to be spent on the Presbytervs general purposes.
Deslgnated funds are general funds set aslde by the Presbytery for use in the future.
DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restricted
Funds
Endowmertt
Funds
Total
2019
Total
2018
Assessments on congregations
Collections at events
Donations and gifts
From Londonderry Presbyterian-
City Mission IL.P.C.M.I
25,830
25.830
4,158
2,519
18,748
3.787
4,158
2,519
133,739
25,830
6,677
32,507
156,274
14

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THE DERRY & DONEGAL PRES8YfERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE Accouf+lTS
31 December 2019
CHARITABLE AcnviTIES
Vnrestrlrted
Funds
Rertrf¢ted
Funds
Endowment
Funds
Total
2019
Total
2018
Fundraising events
Grants
2,610
2,610
14,589
2,610
2,610
14,589
4. OTHER TRADING AcnviTIES
Unrestrlcted
Funds
Restrlct•d
Funds
Endowm•nt
Funds
Total
2019
Total
2018
Lettln8 of premises
Trading Income
INVESTMENT INCOME
Unrestrkted
Funds
Restrlrted
Funds
Endowment
Funds
Total
2019
Total
2018
Deposlt Interest
General Investment Fund
Rents investment properties
Investment Inte￿$t
37
37
54
81,383
81,383
4.403
37
81,383
81,420
4,457
15

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THE DERRY & DONEGAL PRESBYfERY OF THE PRESBYfERIAN CHURCH IN IREiAND
NOTES TO THE ACCOUNTS
31 De¢ember 2019
OTHER INCOME
Unrestrlcted
Funds
Restrirted
Funds
Endowment
Funds
Total
2019
Total
2018
Advertlslng & sale recelpt5 news-
sheets
Refund sick supply/vacancy-
convener5 fee5
From Exodus towards utlllty ￿$ts-
Strand Road property
Currency conversion
PW Llnkfees & resour￿ packs
Other income
11,894
11.894
11,272
302
302
551
4,148
4.148
3,265
78
506
300
610
610
12,196
4,758
16,954
15,972
RAISING FUNDS
Unrestrlrted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2019
Total
2018
Fundralslng events
16

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THE DERRY & DONEGAL PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTE5 TO THE ACCOUNTS
31 December 2019
CHARITABLE AcnviTIES
Unrestrlrted
Funds
Restrlcted
Funds
Éndowment
Funds
Total
2019
Total
2018
Presbyiery mlnlstry and support-
staff costs
Pulpit & sick supplies
Cost of producin8 news sheets
Presbytery running costs
Donations and grants to missions-
and charities
PW Llnk resource packs
C05t of events
Governan￿ costs
17,884
17,884
13.052
1.948
10,125
2,236
1,948
10.125
13,112
17,228
3,832
12,589
16,568
18,414
10,876
17,228
301
3.337
301
4,228
415
5,196
891
33,084
31,742
64,826
70,066
FIXE[> ASSErs
The Presbytery owns the premises situated at Strand Road Londonderry and the associated flxtures,
fittln8s, plant and machinery. These have an insurance value of £3,350,891 at last renewal date.
17

an
THE DERRY & DONEGAL PRESBYTERY OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE Accouiirs
31 December 2019
10. FUND BAiANCES
Fund
Balance at
start
Re¢elpts
Payment
Surplus 1
IDeficltl
Tr•nsfei Balance at
end
Unrestrlrted Funds
Presbytery Incldental Fund
36,684
38,063
33,084
4.979
41,663
36,684
38,063
33.084
4.979
41,663
Restricted Funds
Incidental Interest Fund
L.P.C.M. Fund
Education Board
Strand Road Property Fund
Mi551on Support Fund
Youth Council
Education Award Scheme
PW Llnk
1,945
133,739
1,247
20.772
37,536
11.458
7.896
468
74,373
74,288
85
10,000 iio,0001
2,097
13811
6,970
12,4081
2,081
11,8101
538
{5381
6,931
2,807
4,807
1391
2,030
123.739
866
18,364
35,726
10,920
10.703
429
1,716
4,562
271
9.738
4.768
215.061
95,428
107,712 112,2841
202,777
Total
251,745
133.491
140.796
17.3051
244,440
18