DONAGHEY CONGREGATIONAL CHURCH
STATEMENT OF FINANCIAL AcfiviTY {Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
54863
5021
9013
63876
5021
46816
1600
34
185
io
22
185
Total Receipts
60103
9023
69126
48438
Payments
Raising funds
Charitable activities
Investment costs
49775
12049
61824
51325
Other
Total Payments
49775
12049
61824
51325
Net receipts / (payments}
Transfers between funds
10328
{5001
130261
500
7302
128871
Net movement in funds
Funds brought forward
9828
12507
{25261
6466
7302
18973
128871
21860
Funds carried forward
li
22335
3940
26275
18973

DONAGHEY CONGREGATIONAL CHURCH
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2022
Unrestrirted
Funds
Restrirted Total Funds Total Funds
Funds
2022
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
12507
9828
6466
12526)
18973
7302
21860
128871
Bankand Cash at end of year
22335
3940
26275
18973
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
22335
3859
81
26194
81
18845
128
26275
18973
Other Assets
Fixed Assets- Note 10
Church Premises
Fixtures, Fittings & Equipment
Vehicles
Gift Aid receivable on donations
Liabilities
Loans
Other

DONAGHEY CONGREGATIONAL CHURCH
NOTESTOTHE ACCOUNTS
31 December 2022
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is le55 than £250,000 the congregation have elected in
accordance with the provisions in The Charitie5 (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 15 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 {al income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ib) revenue donations or grants for a specific congregational
activity intended by the donor. Where these funds have unspent balances, interest on their pooled
investment 15 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
Unrestrirted
Funds
Restrirted
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
39174
2926
2370
10393
39174
4723
9586
10393
22640
3954
7114
13108
1797
7216
54863
9013
63876
46816

DONAGHEY CONGREGATIONAL CHURCH
NOTESTO THE ACCOUNTS
31 December 2022
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
1801
3220
1801
3220
1600
5021
5021
1600
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Letting of premises
Trading income
INVESTMENT INCOME
Unrestrirted
Funds
Restrirted
Funds
Total
2022
Total
2021
Deposit interest
34
io
44
22
34
io
22

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (convd)
31 December 2022
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Magazines
Expenses Contribution
185
185
185
185
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
FWO envelopes
Fundraising events
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charities
26583
19768
3424
26583
24117
11124
27172
17488
6665
4349
7700
49775
12049
61824
51325

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (convd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Investment properties expenses
10. FIXED ASSETS
The congregation owns the Church premises situated at 30 Killygarvan Road, Dungannon, BT714DA and
the associated fixtures, fittings, plant and machinery.

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS {conVd)
31 December 2022
11. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus /
{Deficit}
Transfer Balance at
end
Unrestrirted Funds
No. l Account
12507
60103
49775
10328
{5001
22335
12507
60103
49775
10328
15001
22335
Restrirted Fund5
Repair Fund
Women's Bright Hour
Missionary Cause
Sunday School
Youth Focus
Audio Ministry
3355
1112
1648
221
28
102
205
494
7904
72
3704
470
7552
148
134991
24
352
176)
500
356
1136
2000
145
28
275
348
175
173
6466
9023
12049
{3026)
500
3940
Total
18973
69126
61824
7302
26275