DONAGHEY CONGREGATIONAL CHURCH
STATEMENT OF FINANCIAL AcfiviTY {Receipts and Payments Account)
for the year ended 31 December 2024
Note
Unrestricted
Funds
Restrirted
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
53844
1700
9328
924
63172
2624
65215
1535
295
252
58
353
252
285
475
Total Receipts
56091
10310
66401
67510
Payments
Raising f u nds
Charitable activities
Investment costs
Other
53184
9725
62909
70918
Total Payments
53184
9725
62909
70918
Net receipts / (payments)
Transfers between funds
2907
585
3492
{34081
Net movement in funds
Funds brought fonNard
2907
19955
585
2912
3492
22867
134081
26275
Funds carried fonNard
11
22862
3497
26359
22867

DONAGHEY CONGREGATIONAL CHURCH
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2024
Unrestricted
Funds
Restrirted Total Fund5 Total Funds
Funds
2024
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
19955
2907
2912
585
22867
3492
26275
134081
Bank and Cash at end of year
22862
3497
26359
22867
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
22862
3472
25
26334
25
22842
25
26359
22867
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 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 balance5, 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
Restricted
Funds
Totsl
2024
Total
2023
Recorded giving=
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
41701
1179
5630
5334
295
738
8295
41996
1917
13925
5334
46142
4277
9246
5550
53844
9328
63172
65215

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fee5
Grants
924
924
1700
845
690
1700
1700
924
2624
1535
4. OTHER TRADING AcfiviTIES
Unrestrirted
Funds
Restricted
Funds
Total
2024
Total
2023
Letting of premises
Trading income
INVESTMENT INCOME
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Deposit i nterest
295
58
353
285
295
58
353
285

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Magazines
Expenses Contribution
252
252
475
252
252
475
RAISING FUNDS
Unrestrirted
Funds
Restricted
Funds
Total
2024
Total
2023
FWO envelopes
Fund ra ising events
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Ministry and support staff costs
Congregational running expenses
Donations to Missions and charities
31270
18168
3746
31270
20325
11314
30344
27267
13307
2157
7568
53184
9725
62909
70918

DONAGHEY CONGREGATIONAL CHURCH
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
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 (cont'd)
31 December 2024
11. FUND BALANCES
Fund
Balance at
start
Receipts
Payment
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
No. l Account
19955
56091
53184
2907
22862
19955
56091
53184
2907
22862
Restricted Funds
Repair Fund
Women's Bright Hour
Missionary Cause
Sunday School
Youth Focus
Audio Ministry
518
1049
1123
iii
28
83
734
1754
7446
125
686
1593
7048
145
48
161
398
120}
566
1210
1521
91
28
81
251
253
(21
2912
10310
9725
585
3497
Total
22867
66401
62909
3492
26359