DONAGHEY CONGREGATIONAL CHURCH
STATEMENT OF FINANCIAL AcfiviTY {Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
55154
810
10061
725
65215
1535
63876
5021
237
475
48
285
475
185
Total Receipts
56676
10834
67510
69126
Payments
Raising funds
Charitable activities
Investment costs
Other
59056
11862
70918
61824
Total Payments
59056
11862
70918
61824
Net receipts / (payments)
Transfers between funds
{2380)
{10281
134081
7302
Net movement in funds
Funds brought forward
(23801
22335
11028)
3940
13408)
26275
7302
18973
Funds carried forward
11
19955
2912
22867
26275

DONAGHEY CONGREGATIONAL CHURCH
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restrirted Total Funds Total Funds
Funds
2023
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
22335
{23801
26275
{34081
18973
7302
{1028}
Bank and Cash at end of year
19955
2912
22867
26275
Bank & Cash Balances
Bank Dep051t Account5
Bank Current Accounts
Cash in Hand
19955
2887
25
22842
25
26194
81
22867
26275
Other Assets
Fixed Assets- Note 10
Church Premises
Fixtures, Fittings & Equipment
Vehicles
Gift Aid receivable on donations
Liabilities
Loans
Other

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POUCIES
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 la) 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 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
Restritted
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
46142
1675
1787
5550
46142
4277
9246
5550
39174
4723
9586
10393
2602
7459
55154
10061
65215
63876

DONAGHEY CONGREGATIONALCHURCH
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
120
725
845
690
1801
3220
690
810
725
1535
5021
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restrirted
Funds
Total
2023
Total
2022
Letting of premises
Trading income
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Deposit interest
237
48
285
237
48
285
44

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS {cont'd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Magazines
Expenses Contribution
475
475
185
475
475
185
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charities
30344
25185
3527
30344
27267
13307
26583
24117
11124
2082
9780
59056
11862
70918
61824

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (convd)
31 December 2023
OTHER EXPENDITURE
Unrestrirted
Funds
Restrirted
Funds
Total
2023
Total
2022
Investment properties expenses
10. FIXED ASSET5
The congregation owns the Church premises situated at 30 Killyganian Road, Dungannon, BT714DA and
the associated fixtures, fittings. plant and machinery.

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (convd)
31 December 2023
11. FUND BALANCES
Fund
Balance at
Start
Receipts
Payment
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
No. l Account
22335
56676
59056
12380)
19955
22335
56676
59056
123801
19955
Restricted Funds
Repair Fund
Women's Bright Hour
Missionary Cause
Sunday School
Youth Focus
Audio Ministry
356
1136
2000
145
28
275
603
1345
8731
83
441
1432
9608
117
162
1871
18771
(341
518
1049
1123
111
28
83
72
264
11921
3940
10834
11862
{1028}
2912
Total
26275
67510
70918
13408)
22867