THE PARISH OF ST. PETEI R AND ST. JAMES, BELfiAST
Sialement of Financial Activities
for the year ended 31 Decetnber 2022
nrestiitted Desi
ated Restricted
Fiii)ds
Fiinds
Funds
Total
unds
2022
Total
Fund
2021
Notes
INCOMING RESOURCES
Free ivill offerings
Doiiations aiid grants
Interest and other investment income
Rental income- St. James Property
HMRC- En)ployn)ent allowance
HMRC - Job Retention Scheme
77,500
13.269
2,376
1,800
4,750
77,500
28.694
2,376
1,800
4,750
85,865
88,944
2,210
1.650
3.984
7,197
2.600
12.825
99,695
2,600
12.825
115.120
189,850
EXPEI NDITURE
Clergy costs
Rectory costs
Church costs
Parochial l)all costs
General costs
St. James property costs
53,890
2,121
22,749
1,541
32,148
2.621
53,890
3,317
23,229
1,541
47.058
3,152
52.838
5,664
30,506
4.488
43,587
5,296
1,196
480
14.910
531
10
115,070
17,117
132.187
142,379
IDEfiICITIISURPLUS OF INCOMC OVER
IXPENDITURC fiOR THE YEAR
(15,375)
2,600
(4.292)
117,0671
47,471
Accumulaled siirplus of income over
expenditure carried forward at l January 2022
57,956
62,500
23.301
143.757
96,436
Interest chpitalised
(150)
Transfer from eapital fund
AccumulAted surplus of intome over
expendiluiy caii'ied fonv8rd ht 31 December 2022
42,581
65.100
19,009
126,690
143,757
li

THE PARISH OF ST. PEI TEI R AND ST. JAMEI S, Bli LfiAST
Statement of Financial Activities
as al 31 December 2022
2022
2021
Notes
Fi3ed 4ssels
Investments
12
114,307
14.050
Cui'i'ent gsscls
Debtors and prepayments
Bank balai)¢e- Progressive Building Society
Bank bal&nee- Pmgressive Building Society
Bknk balance- DAnske Baiik- Current fjccount
Bpnk balance- DAnske Bank- Deposit a￿Ount
13
15,096
12.880
15,210
29,873
28,985
75,660
162,608
30,097
20.168
77.731
143,092
Creditois.. Amounts fAlllng due within one ye8r
Creditor$ and aecrued expa)ses
14
(8,441)
(10,633)
Net cui'rent 95sets
134,651
151,975
Total net 455els
248.958
266.025
Finaneed by:"
CAPITAL FUND
15
122.268
122,268
FUNDS CMPLOYED
Unrestricted ￿ndS
Designated fvnds
Restricted fiinds
42,581
65,100
19,009
57,956
62,500
23,301
126,690
143,757
248,958
266.025
The fmaneial statements were ppproved by the board of tnistee5 on 17 April 2023 Ènd Si￿ed on their beholf by:_
IJLLL dLcL_
MTS Ashlee T Mccune
12

THE PARISH OF ST. PETER AND ST. JAMES, BELFAST
Notes lo ihe Financial Siatemenls
for the year ended 31 December 2022
l Accountlng policie5
The fjnancial statements of The Parish of St. Peter &nd St. Jaines, Belfast have beeii prepared it) accordAnce ivith
the Statetnei)t or Recon)ii?ended Pratctice." Accoiintlllg and Reportuig by Charities FRS 102
Inconiiiig r£voiirces
IncoiniTrg resourtts are accoiinted for on a receiveable bagis.
liiveslttieiil iiiconie
Bank interest is iiicliided in the iiicome and expendi￿re account oil a receipts basi$.
Resovree& £Ypgnded
Cliaritable expendihjre includes all expendilure directly iel8led to the objects of the charity and coniprises Ilie following'.-
Costs of raising and generating fi]Trd$,
Activities in furtherance of the charitys objectives.
The costs of activities li) fiirtherwice of the charity's objectives rcpresent the cost of goods and servces and pncillary
trading costs tliat l)ave been incurred in charitable pctivities.
Support costs of activitie5,
Support costs of activities for charitabl¢ purposes llielude salary costs.
Managemei)t and administration of the eharity.
Manog¢ment and Administration costs repr¢5¢nt expendiMre inciirred ui the managemenl of ihe chAtiWs assets,
organisational administrAtion and conipliance with charitable and stahitory requirements.
Tnxnilo
As a charity, the churcli benefis from various exemptions froni taxation afforded by legislation. It is not therefo
liabl¢ to lax on any income or gains fallin8 within those exemptions.
13

THE PARISH ofi ST. PETER AND ST. JAMES, BELFAST
Notes lo the Financial Statements
foi. the year ended 31 December 2022
2 Ineomlng rcsources- Free ivill offei'ings
Unrestricted Desi
118ted
Funds
Funds
Restiicted
Fuiids
TotNI
Funds
2022
Total
Fuiid
2021
FWO envelopes, standing orders and annual subscriptiolls
FWO gift aid rebates- Note 19
Other giving- Note 19
Cashlplwte collections
54,707
17.287
2,760
2,746
54,707
17,287
2.760
2.746
52,378
17.070
14,435
1,982
77,500
77.500
85,865
3 Incoming i'esources- Donations and grants
nrestiicted Desi
nated Reslricled
Funds
FLind&
Fiinds
Tolal
Funds
2022
Fund
Baptisms, weddings, fi]nerals
Belfasi City Couiicil MICROT3 Grant
Bequests
Donotioii for Tony Swan memorial {incl. gift aid claim)
EasyfiiiidraisiDglAmazonSmile
Every Grant
Filniing fees
Gazette- subscriptions and sales
Hall hire- Note 19
Rainbows, Brownies and Guides- Donatioii
St. James Endowment Fund Gr￿lt For Mini5ty AssistAnts
Treasure Ireland Grant
VCSE Coyid PPE Grant
Advertising Reveniie
Belfast City Coiii)cil Friendship Group Grant
TLG Family Fun Grant
Donations- Note 19
Charity colle¢tlODS Nole 19
RCB Covid Grant
600
760
3.000
1,250
127
148
63,500
160
3,730
470
8,320
2825
2,293
158
158
2,600
2,600
160
8.709
160
8.709
8.320
8,320
290
290
1,200
300
2,626
1,706
1,510
1.200
300
1.299
1.706
1,327
1,761
1,510
13,269
2,600
12.825
28,694
88,944
* Desi￿ated ￿rt￿s received from filniin8 Pt St Peter's Biid St Janies will be 4llocated between a Fabric Fund and a Special Piirposes
FllTrd According lo the determinations of the Select Vestry.
14

THEI PARISH ofi ST. PEI TEI R AND ST. JAMES, BCI LFAST
Notes to the Finaiicial Statements
for Ihe year elided 31 Deceiiiber 2022
4 Incoming I'e50uiYes- Invcstmenl ineorne
Unrestricted Desi
iiat¢d R￿tricted
Fund
und
Futlds
Total
Funds
2022
Total
Funds
chari￿1)￿- Dividends
Daiiske Bank- Charity aceount- Interest
Danske Bank- Currejil occouiit- ￿llerest
Progressive Biiilding Society- Interest
Bond Maturity
Sale of land (NtE)- liiterest- Note I I
RCB Gener81 Ui)it Trust Distribiitions- Nol¢ I I
1,809
1,809
1.613
37
83
224
83
224
96
310
26
231
26
231
154
2,376
2,376
2,210
5 Expenditure- Clei'gy
Unrestricted Desi
ated Reslricled
Fuiids
Funds
Fui)d
Total
Fund
Total
FLinds
2021
2022
Rector's Stipend, loconiotory expei)ses and eniployers NIC
Les$: crr- VatiOUS stipend bequests
RCB - Various stipend bequests
Pension ￿ni1
Reli¢f clergy
44,837
(371)
(704)
9,883
24S
44,837
1371)
(704)
9.883
245
43.982
(353)
(608)
9,662
155
53,890
53,890
52,838
6 Expenditui'e- Reclory
nre
na
tricled
Funds
Total
Funds
2022
Total
Funds
Funds
21
Rates
Gioiind relit
InsurAnce and part contents
Repairs
1.439
40
1,439
40
358
1.594
.385
40
343
4,005
358
398
1,196
Less... CIT- Rectory maintenance bEquesi
(114)
(114)
(109)
2,121
1,196
3,317
5.664
* Expei)diture on repairs of £1,196 met by way of the Covid 19 Charities Graiit.
15

THE PAIUSH OF ST. PETER AND ST. JAMES, BEI LFAST
Notes to the Financial Sialeinenls
for the year ended 31 Deceinber 2022
7 Ei xpenditui'e- Cliui'ch
nteslricted Desi
nated Restricted
Funds
Fuiids
Fuiids
Total
FLinds
Total
Funds
2022
Electricity and gas- Chiirch and hall
Less - RCB- Variou5 bequests
Chiirch repairs Note 19
New equiptnent
Whter and sewerAge
IsiirJDee- Cliiirch and h&ll
Organist's employment costs
Relieforganisl
Organ repairslmaintenonee
Less.. - crr Orghn maintenance bequest
Sutlday School
Church and hall cle&ning
Choral Biirsary
St Pauls Priest-in-eharge fee
5,895
{7)
1.878
5,895
(7)
1,878
3.388
{71
11.370
4,545
961
2,828
7.632
250
59
(217)
97
125
1,026
3,028
7.861
290
908
(223)
99
800
320
1,040
1.026
3.028
7,861
290
908
(223)
99
800
800
,040
480
Less- CIT- Various Bequests For parish PLltposes
RCB- Various Bequests for parish piirposes
(9)
11571
{9)
(1571
(71
(518)
22.749
480
23,229
30,506
8 Ei xpendilui'¢- P8rochihl HAII
nre
tricted Desi
ated Restricted
Funds
Funds
Fund
Totpl
Funds
2022
Total
Funds
021
Chiirch hall and coiilents- Insurance
Hall maintenance- Note 19
Hall intruder and fire alarm systeni
853
370
318
853
370
318
796
3,212
480
1,541
1,541
4,488
16

THE PARISH OF ST. PEI TEI R AND ST. JAMES, BELFAST
Notes to the Financial Staleinents
for the year ended 31 December 2022
9 xpenditui'e- GenerRI
Unrestricted Desi
oted
Fui)d
Fiiiidg
Restricted
Funds
Total
Fiinds
2022
Total
Fiinds
21
Annual donolions- Note 19
Annual donatioiis froni eharily collections- Note 19
GrietEhare. Recomiect (Funded by Hope Beyond grant)
Computer and IT
Covid PP equiprnent {PAid from VCSE Covid Recovery Grant)
DAn$ke BAnk Fees
Diocesaii Assessment
Gazette costs
Kickabout Club eqiiipinenl (Paid from Every Granl)
Mini$try 8$$i$¢￿It$ en)plo)menl costs
(Paid from St James Endowment Grwitl
MiscellaneoLIS
New equipmeiit
Parish ekieriiig
Printing and stationery, net of receipts
Secretarial eniployinent costs incl, pension and national ins.
Telephone and broadband
TLG fees (Paid from Board of Edu¢siion TLQ GraNII
A¢counlan¢y
1,500
50
1.706
1.550
1,706
1,200
,761
1,886
324
2,293
403
650
1,053
184
9,523
184
184
9,523
184
9330
160
158
8,480
8J20
8,320
770
1,086
1,856
1.097
1,119
193
1,142
12,859
703
922
875
502
1,198
16.849
1,444
2.177
48
2.679
1,246
16.849
.444
873
875
873
875
L¢s5- CIT Various Beqllest$ for parish purposes
Less- RCB - Various beqiiests for p4rish PUTPO%S
(1,019)
{265)
(1,019)
(265)
19671
(64)
32,148
14,910
47,058
43,587
10 xpendlture- St. James Propei'ty
Unrestricted Desi
ated Restricted
Funds
Funds
Funds
Total
Funds
2022
2021
Electricity and gos
Eiisurhnees
Repairs and mainlainence
Legg1 Fees
Water aiid Sewerage
647
647
1.317
3.979
10
531
541
1.200
295
1,200
295
309
Les5- Contributions for Lilility costs
(942)
(942)
(309)
2,621
531
3,152
5.296
* £531 of expendI￿re WAS mel by way of Ilie Covid 19 Charities Grant.
17

THE PARISH OF ST. PETER AND ST. JAMEI S, BELFAST
Notes to t])e Financial Statements
for the year ended 31 December 2022
11 Interest eRpllAllsed
Unteslricled Reslricled
Funds
Flinds
Total
Fiinds
Total
Funds
2021
Sale of land INtE)- Interest
RCB - Geiieral Unit Trust Dislributions
26
231
26
231
154
257
257
154
12 Investm¢nt5
Cost
2022
Cost
2021
Value al
Valiie at
11212
3111212022 ￿21
RCB - Landy sale [￿)- Cash on deposit
4.812
4,786
4.812
4,786
RCB - General Unil Tnist (NI)
18.789
18,558
43,610
46,821
CIT- Unit Trust- Specific donations and bequests
34,701
34,701
51.387
58.658
CIT- Capital Fund Unit Trust
21,005
21,005
48,589
48.589
M&G Investment5 (Chprifund)
35,000
35,000
32.029
33.919
114,307
114,050
180,427
192.773
Noniinol
ol
Uni
ValLie at
1112
RCB - General Unil Tnist INI)
CIT- Unit Triist- Specific doiiations and bequests
crr- Copital Fund - Unit Tnist
M&G Inve$lments (Charifundl
10,538.52
34.356.10
28,464.77
2.179.59
4.131
1.496
1.707
14.695
NOTE
At the dale of signing the accouiits, coi)fwmation of tile nunibEr aiid value of the CIT Capital Fund wa$ outstandin8.
18

THE PAIUSH ofi ST. PEI TER AND ST. JAMES, BEI LFAST
Nol¢s to the Financial Statements
for the year ended 31 Deceinbei. 2022
13 Debtors And piep8yments
2022
2021
Alhrm niainten￿lCc prepaid
Filn)ing fees
FWO monies oiitst8nding
Gift aid refvnds receivable
isurance prepaid
Plate ￿llectionS
Rates prepaid
Utility coiitribiilions receivable
Water aiid se%verage prepaid
St Paul's and St Bamabas re Zoom fees
Amazon Smile donatioiis
St Paul's Remarkable device contribution
Doiiation
Special collections
319
200
975
4,798
5.540
122
416
156
246
108
395
7,916
5,250
196
384
108
260
200
60
320
15,096
12,880
14 Ci'edltors and Aetrued expense$
2022
2021
Accountancy
Charitable donations
Church repairs
Cleaning
Electricity
Gas
875
1.775
875
560
385
44
817
390
156
823
40
1.624
251
108
621
40
15
40
103
Water and sewerage
PA YE ond peThsioii contribLltion
Weight Watcliers key deposit
Bank fees
Litte Kickers key deposit
Bridge Club - Funds, Note 18
Benevolent Fiind- Fiinds. Note 16
Charities Action Group- Fiinds, Note 17
CrAlly Goodness- Funds
Knitted Craft Iienis- Fiinds
Ladies GLiild- Funds
Parish Choir. Funds
Social Fut)d - Funds
2,389
48
137
2.454
2,335
336
297
440
550
415
8,441
10,633
19

THE PAIUSH OF ST. PETER AND ST. JAMEI S, BELFAST
Notes to the Financial Sialeinents
foi. Ilie year ended 31 Decetnber 2022
IS C8Pltg1 fiuiid
Intereyt
Held a
Received ai)d
31.12.2021 Ca
italised
Withdrawals
ai)d
Tran
Held al
31.12.2022
122,268
122,268
16 Benevolent fiund
Total Funds Total Funds
2022
2021
FLinds r￿e1ved
Gift aid tax 01) fiinds received
Funds expended
330
75
470
{65)
65
270
375
(105)
105
TraThsfer (Surplus}IDeficil t￿froM (und
17 Charitles Action Group
Total Fiinds Total FuDd
22
2021
Funds received
Gift aid tax on ￿ndS r¢ceived
DoTratioiis made
840
198
3,325)
(2,287)
2.287
300
75
375
{3751
Transfer (Surpllis)￿erLC1t tolfron) ￿nd
18 Bi'idge Club
Total Fiiiids
Funds received
Donations made
1,353
11.250)
103
103
Transfer {SurpliisllDefi¢i¢ tolfrom fi]nd
20

THE PARISH OF ST. PEI TEI R AND ST. JAMES, BELFAST
Notes lo the Financial Stalenients
for the yeai. ended 31 Deceiiiber 2022
19 Mi$¢cllAneous notc
Otlier Givin
Chui'eh Re
irslMHintenAnce
Special collections
2.760
Bells n)ainlenan¢e
Sump puinp service
Asb¢stos survey
Lighting repairs
Fire ¢xlinguisher service
Roof repairs
Sniall works
120
150
390
230
2.760
Church chAri
donatlons
660
210
Belfost North Salvation Arn)y
Motor Neiirone Disease A$so¢iBliOii NI
300
300
300
300
300
50
Christians Against Poverty
Belfast Samaritans
Alzheiiners Researcl) UK
Lowwood Priinary Scliool
1,878
H911 Hire
Baby Sensory
Weight Watchers
Pilates
Speecl) and Drama
Alliance Party
Priory Singers
Childrens Porty
NI Assen)bly Eleclioii
Dran)¥ Time
NBHS
Walking Group
Little Kickers
Physiopilat¢S
1.350
1,350
630
2.380
85
200
75
197
600
210
62
100
1,470
1.550
Gift Aid
Reeeived and receiveble
To Cliarities Action Group
To Benevolent Fund
To Clioral Bursary
To Choir Fund
17,888
{198)
(75)
(240)
(88)
Per note 2
17,287
HRII M8inten8n¢e
8,709
Blii)ds
370
li&ritsble Collection
370
Ukraine collections
1,706
Donolions i'eceived
1,706
Cralty Gry)dn¢5S
Craty G￿dnesS
Book Stall
Choral Biisary Doi)ation
Bridge Club Donation
Gift from Parish Support¢r
100
99 Resthcled Fulid
Chart
eollection disbui's¢ments
167
1.200 Reswi¢l￿ Fund
1,000
00
Ukraine Appeal
1,706
PAid over to the charities
1,706
2,626
21