Charfty Number: NIC101023
Shankill Parish Lurgan
Annual Report and Audited Financial Statements
for the financial year ended 31 December 2022
Daly Park & Company Ltd
Chartered Accountants and Statutory Auditors
4 Camegie Street
Luryan
Co. Armagh
BT66 6AS
Northem Ireland

Shankill Parish Lurgan
CONTENTS
Page
Trustees, and Other Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Auditovs Report
Statement of Financial Activities
10
Balance Sheet
11
Statement of Cash Flows
12
Notes to the Financial Statements
13-19
Supplementary Information relating to the Financial Statements
21-22

Shankill Parish Lurgan
TRUSTEES. AND OTHER INFORMATION
Trustees
Sandra Castles (Appointed 5 May 2022}
Ruth Craig (Appointed 5 May 2022)
Leanne Gray (Appointed 5 May 2022)
Cecil Beattie (Appointed 5 May 20221
Desmond Gregg
Denis Johnston
Chris Stevenson
Maureen McLoughlin
Daphne Jones
Neil Sharpe (Resigned 5 May 2022)
Alison Martin
Ainslie Mcmullan
Andrew Davis (Resigned 5 May 2022)
Craig Collen
Kyle Mcmullan
Revd Rodney Blair
Neal Myers
Neville Crowe {Resigned 5 May 2022)
Nicola Davis (Resigned 5 May 2022)
Paul Kissock
Chairperson
Rev. Mark Harvey
Charity Number in Northern Ireland
NIC101023
Principal Address
Shankill Parish Centre
Lurgan
Craigavon
Co. Armagh
BT67 9AA
Northern Ireland
Auditors
Daly Park & Company Ltd
Chartered Accountants and Statutory Auditors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
Solicitors
Watson & Neill
23 High Street
Lurgan
Co. Armagh
BT668AH
Northern Ireland

Shankill Parish Lurgan
TRUSTEES, REPORT
for the financial year ended 31 De￿mber 2022
The trustees present their Trustees. Report and the audited financial statements for the financial year ended 31
December 2022.
The financial statements are prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in
the UK and Republic of Ireland" and Accounling and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
The Trustees, Report conlains the information required to be provided in the Trustees, Annual Report under the
Statement of Recommended Practi￿ (SORPI guidelines. The trustees of the charity are also charity trustees for the
purpose of chariiy law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Shankill Parish Lurgan present a summary of its purpose, governance, activities,
achievemenls and finances for the financial financial year 31 De￿mber 2022.
The charity is a registered charity and, although not obliged to comply with the Statement of Recommended Practice
(SORP) as issued by the Charity Commissioners for Northem Irelaind 2018, the organisation has implemented its
recommendations where relevant in these financial statements.

Shankill Parish Lurgan
TRUSTEES, REPORT
for the financial year ended 31 December 2022
Review of Activities, Achievements and Performance
OBJECTIVES AND ACTIVITIES
The charitable purpose of the Church of Ireland is the advan￿ment of religion. The principal function of Shankill
Parish Lurgan is to support the advancement of the Christian religion by promoting the mission of the church
pastoral, evangelislic, social and relational. Being open to and engaging with society as a whole and offering support
for those needing help are fundamental to the practical delivery of the benefits of Christianity. Additionally. and in
accordance with its stated charitable purpose, Shankill Parish Lurgan has custody of a large collection of historical
records, materials, and artefacts of significance to the cultural and religious heritage of both the Parish and the town
of Lurgan. The care and maintenance of these is undertaken by the Select Veslry.
ACHIEVEMENTS, PEFORMANCE AND PUBLIC BENEFIT
Shankill Parish is a vibrant and welcoming church family of different ages and backgrounds seeking lo build faith and
build community in Lurgan. We are called to be hope builders in our community as we use our gifts. talents, and
passions lo serve one other and those beyond our walls, sharing the Iransforming love of God and leaving a legacy
of faith for the generations to come. This statement embodies and undergirds the mission we undertake as a parish
and recognises the strategic role we have in Ihe community of Lurgan. The parish has considered the Charity
Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered during the year
have helped to achieve the Parish's objectives, as well as providing public benefit.
CORPORATE WORSHIP
For almost the whole of 2022, we have been worshipping in the Jelhro Centre (the community facylity owned by
Shankill Parish Caring Association). This is due to a serious outbreak of dry rot in the church building. Investigations
into this and the consequent remedial works necessitaled the closure of the church from the start of February 2022.
Worshipping in the sports hall at Jethro is very different to an hisloric church building. but the congregations have
grown during this period, particularly at our 10am setvice which is largeted specifically at a younger demographic.
We are consistently seeing over 300 people galher for worship each Sunday. We are grateful to the management
and staff of the Jethro Centre for their support.
CHILDREN AND YOUTH
During the year our children's and youth ministries have been able to resume without restrictions. It has been so
encouraging to see children and families re-engage wilh our programmes on Sundays and during the week.
Particularly pleasing has been the re-launch of our Toddler Time group which has seen large numbers of
parenlslcarers and children return on a Monday morning each week. Our Sunday school and associated children,
programmes have all seen encouraging growth.
Our youth programmes returned to normal durtng 2022. Our youth worker left in June to lake up a post with the
Education Authority and we successfully recruited her replacement who started in post in September. By the end of
the year, programmes for 11-18 year-old were running on Sunday morning and evening, Wednesday afternoon and
Friday evening.
PASTORAL CARE
During the year. restrictions that had impacted pastoral care were gradually eased and we have been able to return
to a more or less normal pattern. the exception being access to care homes and some hospital wards. access to
which has at times been restricted by COVID outbreaks. Our pastoral Support Worker retired in mid-2022. and we
took the opportunily to create an enhanced pastoral care role. We suc￿sSfUllY recruited a Pastoral Care
Coordinator. and she took up her role in September 2022.
PARISH GROUPS
The easing of COVD restrictions and a return to regular patterns of social interaction has allowed us lo re-introduce
our various mid-week programmes which encourage members in their faith and provide opportunities for social
connection, which has been so important coming out of the pandemic. These include Connect Groups, Womens,
Guild. Motherfs Union. choir and ourweekly prayer group.
OUTREACH AND EVANGELISM
Towards the end of 2021, we applied to The Henry Smith Charity for a grant lo enable us to employ a Gommunity
evangelist who would develop our spiritual and practical outreach into Ihe community. Our successful application has
enabled us to employ a community evangelist. His role has signtficantly increased our presence in the community
and enabled us to initiate several new programmes such as The Living Room. a weekly drop-in run in partnership
with SPCA. and Story, a monthly informal gathering in Café IncredAble {in the Jethro Centre) where a member of our
church family is interviewed about their life and faith. This new role has also enabled us to expand our compassion
ministry through more personal face-to-face contact and support.

Shankill Parish Lurgan
TRUSTEES, REPORT
for the financial year ended 31 December 2022
Flnancial Review
Full details of the current year finances are shown from pages 10 onwards. In 2021 financial year the Charity
received £574,902 of income which had increased from 2020 resulls1350/.l- The majorily of the income 173%) is
unreslricled. Expenditure in 2021 lotslled £340.888. including £46.407 of depreciation. The lolal expenditure in the
current year is significantly higher than the 2021 comparative 181 /ol as as over £220.000 has been spent on the
repair of the dry rot in the church and on spire repairs. A reported surplus of £144,366 including this depreciation
charge is shown in the Church's Statement of Financial Activities for the year. This result is as anticipated and
expected by the Trustees.
The Church has reserves of £6.9m al the year end and the financial slalemenls have been prepared on the g¢ing
concem basis.
Results and Dividends
Al the end of the finanGial year the charity has assets of £7.125.358 {2021 £6.970,543I and Ilabllilles of £145,994
12021- £135.5451. The net assets of the charity have increased by £144,366.
The charity Is committed to enabling as many people as possible to worship al our church and lo become part of our
Chrlslian Community. Our SeNices and worship pul faith into practice through prayer and scripture. In particular, we
try to enable ordinary people to live out their faith as part of our community.
In accordance with the Axticles of Association. the trustees redre by rotation and. being eligible. offer Ihemselve5 for
re-election.
Compliance with Se¢tor-Wlde Leglslatlon and Standards
The charity engages pro-actively with legislation, standards and ctNJes which are developed for lh9 seGlor. Shankill
Parish Lurgan subscribes to and is compliant with the followlng..
The Charities SORP {FRS 1021
Public Benefit
The Parish has given careftjl ¢onsideralion to the Charity Commission for Northern Ireland's guidance on public
benefit lo ènsure that the actives entered into during the year h8ve helped to achieve the Parish's objectives and
aclivilies. as well as providing public benefit.
Approved by the Board of Trustees on 20 Aprll 2023 and slgned on it behalf by-.
Revllmar
Harv
Chairperson
Allstyn Marti6
Trustee

Shankill Parish Lurgan
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the finanaal year ended 31 December 2022
The trustees are ￿sponSible for preparing the financial slalemenls in accordance wlh applicable law and
regulats'ons.
The law applicable lo charities in Northern Ireland requires the Iruslees lo prepare financ¢al statements for each
financial year which give a true and falr view of the assets, liabilities and financial position of the charity as al the
rinancial year end date and of the surplus or deficit of the charity and olhepNise comply with the Charilies Act
INorthem I￿land) 2008.
In preparing these finanaal statements, the Iruslees are required to..
select suitable accounting policies and apply Ihem consislenlly..
observe the methods and principles in (he Charities SORP
make judgements and eslimales that are reasonable and prud8nt,'
slate whether the financial statements have been prepared in accordanc8 with the relevant financial reporting
framework, idenlify those standards, and note the effe¢t and the ￿asonS for any material departure from those
standards.. and
prepare Ihe financial statements on the going concern basis unless il is inappropriale lo presume Ihal the charity
will continue in operation.
The trustees confirm Ihal they hav¢ complied with the above requirements in preparing the financial ststernents.
The twslees are responslble for keeping adequate accounting records that are sufficient lo show and explain the
charity's transactions and disclose with reasonable accuracy al any time the financial position of the charity and
enable them lo ensure that the financial ststemenls comply with the Charities Act (Northern Ireland) 2008. They are
also responsible for safeguarding the assets of the charrty and hence for taking reasonable steps for the prevention
and deteets'on of fraud and other irregularities.
Approved by the Board of Trustees on 20 Aprll 2023 and slgned on it5 behalf by:
Rev. Mark Ha
Chalrperson
Alison Marttrf
Trustee

INDEPENDENT AUDITOR'S REPORT
to the Members of Shankill Parish Lurgan
Report on the audit of the financial statements
Opinion
We have audited the charity financial statemenls of Shankill Parish Lurgan ('Ihe charity,) for the financial year ended
31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet. the Statement of Cash
Flows and notes to the financial statements, including the summary of significant accounting policies set out in note
2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards. including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practi￿ applirAble to charities
preparing their accounts in accordance with FRS 102.
In our opinion. when reporting in accordance with a fair presentation framework the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 December 2022 and of its surplus for the
financial year then ended.,
have been properly prepared in accordance with United Kingdom Generally AC￿pted Accounting Practice.. and
have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UK) {ISAs (UK)) and applicable law.
Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the
financial statements section of our report. We are independent of the charily in accordance with ethical requirements
that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and we have
fulfilled our other ethical responsibilities in accordance with these requirements. We believe that Ihe audit evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going cOn￿M basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events or
conditions that, individually or colleclively. may cast significant doubt on the charity's ability to continue as a going
cOn￿M for a period of at least twelve months from the date when Ihe financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
other Information
The other information comprises the information included in the annual report other than the financial statements and
our Auditovs Report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other informalion and, except lo the exient
othemise explicitly staled in our report, we do not express any form of assurance conclusion Ihereon.
Our responsibility is to read the olher information and, in doing so. consider whether the other information is
materially inconsistent with the financial statements or our knowledge oblained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements. we are required to determine whether this gives rise to a malerial rnisstatemenl in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material misslatement
of this other information, we are required to report that fact. We have nolhing to report in this regard.
Opinion on other rnatter prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given in the Trustees, Report for the financial year for which the financial statements are prepared
is consistent with the financial statements,. and
the Trustees, Report has been prepared in accordance with applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of Shankill Parish Lurgan
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit,
we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters where the Charities Acl (Northern Ireland) 2008
requires us to report to you if, in our opinion..
adequate accounting records have not been kept,. or
the financial statements are not in agreement with the accounting records and relurns; or
certain disclosures of trustees, remuneration specified by law are not made.. or
the trustees were not entitled to prepare the financial ststements in accordance with the small companies regime
and lake advantage of the small companies, exemption in preparing the Trustees, Annual Report.
Responsibilities of trustees for the financial statements
As explained more fully in the Statement of Trustees, Responsibilities sel out on page 7, the trustees are responsible
for the preparation of the financial statements and for being satisfied that they give a Irue and fair view, and for such
intemal control as they determine is necessary to enable the preparation of financial statements that are free from
material misstatement. whether due lo fraud or error.
In preparing the financial slatements, the trustees are responsible for assessing the charilvs ability to continue as a
going concern. disclosing. as applicable. matters relaled to going concern and using the going concern basis of
accounting unless management either inlends to liquidate the charity or to cease operations, or has no realistic
alternalive but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an Auditorfs Report that includes our opinion.
Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error
and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are inslanTrs of non-complian￿ with laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
There is an inherent difficulty in detecting irregularities during audit. However the effectiveness of entity's controls,
the nature and extent of audit procedures performed. gives us confidence in detecling irregularities.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at- www.frc.org.ukJauditorsresponsibililies. This description forms part of our Auditor's
Repo
ANY LTD
artered Accountants and Statutory Auditors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
20 April 2023

Shankill Parish Lurgan
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 December 2022
Unrestricted Restricted
Funds
Funds
2022
2022
Total Unrestricted Restricted
Funds
Funds
2021
2021
Total
2022
2021
Notes
Income
Donalions and legacies
Activities for generating
funds
Investments
403,682
10,507
324,722
728.404
10,507
391.345
15,350
145.232
536.577
15,350
20,933
20,933
13,243
9,732
22,975
Total incoming resources
435,122
324,722
759,844
419,938
154,964
574,902
Expenditure
Raising funds
Charilable activities
3.816
189,641
3,816
611,662
1.820
321,707
1,820
339.068
422,021
17,361
Total Expenditure
193,457
422,021
615,478
323,527
17,361
340,888
Net incomellexpenditure)
Transfers be￿een funds
241,665
(97,299)
144,366
96,411
9.103
137,603
(9.103)
234.014
Net movement in funds
for the financial year
241,665
{97,299)
144,366
105,514
128,500
234,014
Reconciliation of funds
Balances brought forward at
1 January 2022
18 6,684,501
150,497 6,834.998 6,578,987
21,997 6,600.984
Balances carried fonvard
at 31 December 2022
6,926,166
53,198 6.979.364 6,684.501
150,497 6,834,998
The Stalemenl of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate to continuing activities.
The notss on pages 13 10 19 form part of the financial slalemenls
10

Shankill Parish Lurgan
BALANCE SHEET
as al 31 December 2022
2022
2021
Notes
Fixed Assets
Tangible assets
11
6,470,528
6,510.073
Current Assets
Debtors
Cash al bank and in hand
12
45,831
608.999
27,140
433,330
654,830
460,470
Credltors: Amounts falling due wlthln one year
13
(97,6161
177,3351
Net Current Assets
557,214
383,135
Total Assets less Current Liabilitles
7,027,742
6.893,208
Creditors
Amounts falling due after more than one year
14
{48,3781
158,2101
Net Assets
6,979,364
6.834,998
Funds
Reslricled funds
Unreslricled designated funds
General fund lunreslrictedl
53.198
329.183
6.596.983
1 $0.497
76.351
6.608,150
Total funds
6,979,364
6.834,998
The lolal unreslrlcled funds includes a revaluation reserve of £11.039,725112021 £11,039,725))
Approved by the Board of Trustees and authorised for issue on 20 April 2023 and signed ¢n Its behalf by
Rev.'paark H
Chalrperson
Alison M
Trustee
rtin
The notes on pages 13 10 19 form part ol the fjnancral statements
11

Shankill Parish Lurgan
STATEMENT OF CASH FLOWS
for the financial year ended 31 December 2022
2022
2021
Notes
Cash flows from operating activities
Net movement in fijnds
Adjustments for..
Depreciation
Interest re￿1vable and similar income
Interest payable and similar expenses
142,669
232,336
46,407
121)
1,253
46,642
(26)
1,200
190,308
280,152
Movements in working capilal=
Movement in deblors
Movement in creditors
(18,691)
20,281
12.967
{190,207)
Cash generated from operations
Interest paid
191.898
(1,2531
102,912
(1,200)
Cash generated from operations
190.645
101,712
Cash flows from investing activities
Interest received
Payments to acquire tangible assets
1.718
{6,863)
1.704
(12.030)
Net cash generaled from investment activities
{5,145)
{10,326)
Cash flows from financing activities
New short term loan
Repayment of short term loan
1,660
(11,491)
1.202
{11,492)
Net cash generated from financing activities
(9,831)
{10,290)
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 January 2022
175.669
433,330
81.096
352.234
Cash and cash equivalents at 31 December 2022
19
608,999
433,330
12

Shankill Parish Lurgan
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2022
GENERAL INFORMATION
Shankill Parish Lurgan is a charity incorporated in Northern Ireland. The registered office of the charity is
Church Walk, Lurgan, Co. Amagh. BT67 9AA, Northern Ireland. The financial statements have been
presented in Pound Sterling (£) which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistenlly in dealing with items which are considered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost
convenlion. modified to include certain items at fair value. The financial statements have been prepared in
accordance with the Statement of Recommended Practice {SORP) "Accounting and Reporting by Charilies
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland FRS 102"
As pennitted by the Companies Act 2006. the charity has varied the standard formats in that act for the
statement of Financial Activities and the Balance Sheet. Departures from the standard formals are to comply
wilh the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of Ihat
SORP.
Statement of compliance
The financial stalements of the charity for the financial year ended 31 December 2017 have been prepared
on the going concem basis and in accordance with the Statement of Recommended Practice (SORP}
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland FRS 102"
Fund accounting
The following are the categorises of funds maintained=
Restricted funds
Restricted funds are accounted for in accordance with the particular terms of trust arising from the express or
implied wishes of the donois in so far as these are intended to be binding on the charity. Where such wishes
are not intended to be binding, Ihey are taken into acccount and recognised in appiopriately designated
funds
Unrestricted funds
Designated funds are unrestricted funds that represent amounts set aside at the discretion of the trustees for
specific purposes
Income
Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally
entitled to it, its financial value can be quantified wilh reasonable certainty and there is reasonable certainty
of its ultimate re￿ipl. Entitlement to legacies is considered established when the charity has been notified of
a distribution to be made by the executors. Income received in advance of due performance under a contract
is accounted for as deferfed income until eamed. Grants for activities are recognised as income when the
related conditions for legal entitlement have been met. All other income is accounted for on an accruals
basis.
Expenditure
Expenditure is recognised once there is a legal or constructtve obligation to make a payment to a Ihird paty,
it is probable thal settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a c05t against the activity for which the expenditure was incurred.
13

Shankill Parish Lurgan
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 December 2022
Tangible fixed assets and depreciation
Tangible fixed assets are slated at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their
estimated residual value, over their expected useful lives as follows..
Land and buildings freehold
Plant and machinery
Fixtures, ffttings and equipment
Motor vehicles
Heritage Assets
20/0 Straight line
20/0 straight line
204/0 Reducing balance
25 % Straight line
00
Debtors
Debtors are recognised al the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the the charity from government
agencies and other co-funders. but nol yel received at year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxation
No current or deferred taxation arises as the charity has been granted charilable exemption. Irrecoverable
valued added lax is expensed as incurred.
Shankill Parish Lurgan is recognised as a charity for the purposes of applicable laxalion legislation and is
therefore not subject to taxation on il's charitable activities.
Pensions
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are
held separately from those of the charity. Annual contributions payable to the charity's pension scheme are
charged lo Ihe profit and loss account in the period to which they relate
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2022
2021
Gifts & donations {Special Collections)
Gift Aid Tax Refund
Other Income
Donations & legacies
60,504
58,034
10.413
407,626
75,822
50,000
277,860
4,726
80,548
50.000
597,856
319,996
403,682
324,722
728.404
536.577
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
2022
2021
Bible Reading Notes
Hire of BuslHall
HarvesVGift Day
Supplementay List
452
1,319
11,460
2,119
994
9,513
994
9,513
10,507
10,507
15,350
14

Shankill Parish Lurgan
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 December 2022
INVESTMENTS
Unrestrictsd Restricted
Funds
Funds
2022
2021
Investments
20,933
20,933
22,975
EXPENDITURE
RAISING FUNDS
Direct
Costs
Other
Costs
Support
Costs
2022
2021
Bus Costs
3,816
3,816
1,820
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2022
2021
Worship and parish activities
Direct Costs
Parish Buildings
78,183
282.681
175,115
19,676
56,007
97,859
338.688
175.115
92,498
230,951
15,621
535,979
75.683
611,662
339.068
SUPPORT COSTS
Charitsble
Activities
2022
2021
Support Costs
75,683
75,683
37.992
ANALYSIS OF SUPPORT COSTS
2022
2021
Support Costs
75.683
37.992
INCOME
Plate Collections, Weekly Envelopes. Graveyard income and Columbarium income are accounted for on a
cash receipts basis as the amount is collected.
Income arising from the rental of Parish Centre facilities to third parties is recognised when the parish has
entitlement lo the funds, any performance conditions attached to the income have been met, it is probable
that the income will be re￿iVed and the amount can be measured reliably.
Income from govemment and other grants. whether 'capital' grants or 'revenue' grants. is recognised when
the charity has entitlement to the fijnds. any performance conditions attached to the grants have been met, it
is probable that the income will be received and the amount can be measured reliably and 15 not deferred.
Legacies are included within Income under either unrestricted or restricted funds according lo the terms
under which the donation 15 made and when the amount can be quantified with reasonable certainty.
Donations and gifts in kind are brought into the accounts at their fair value to the Parish.
NET INCOME
2022
2021
Net Income is ststed after chargingl{creditingl:
Depreciation of tangible assets
Auditols remuneration..
audit selv1￿$
Grants receivable received
46,407
46,642
2,500
(1,510}
1,500
(10.413)
15

Shankill Parish Lurgan
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 December 2022
INVESTMENT AND OTHER INCOME
2022
2021
Rent receivable - other income
JRS & Covid Support Grants received
Insurance claims receivable
Bank interest
Investment income
19,215
1,510
50.000
21
1,697
21.271
10.413
26
1,678
72,443
33,388
INTEREST PAYABLE AND SIMILAR CHARGES
2022
2021
On bank loans and overdrafts
1,253
1,200
10.
EMPLOYEES AND REMUNERATION
The staff costs comprise..
2022
2021
Wages and salaries
Pension costs
173.023
14,603
141,877
9,998
187,626
151.875
16

Shankill Parish Lurgan
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2022
12.
DEBTORS
2022
2021
Prepayments and accrued income
45,831
27,140
13.
CREDITORS
Amounts falling due within one year
2022
2021
Bank loan
Payments received on account
Taxation and social security costs (Note 15)
Other creditors
Aexruals and deferred income-.
Pension accrual
Other accruals
11,492
33,200
3,738
18,842
11,492
31,700
2,854
19,407
421
29,923
11.882
97,616
77.335
Danske Bank currently hold 2 charges over the properties at Bowens Meadow and Bowens Mews. Lurgan by
way of security for loans made for the purchase of these properties.
14.
CREDITORS
Amounts falling due after more than one year
2022
2021
Bank loan
48,378
58.210
Repayable in one year or less. or on demand (Note 13)
Repayable be￿een one and two years
Repayable be￿een Iwo and five years
Repayable in five years or more
11.492
11,492
26,718
10,168
11.492
11,492
26,718
20,000
59.870
69,702
15.
TAXATION AND SOCIAL SECURITY
2022
2021
Creditors:
PAYE I NI
3,738
2,854
16.
PENSION COSTS - DEFINED CONTRIBUTION
Payments for pensions in the year are made to the Church of Ireland Clergy Pension Fund. The Church of
Ireland Clergy Pensions Trustee Limited was established in 2010 and assumed trusteeship of this fund from
1 January 2011. The Representative Church Body, which was Trustee of the fund prror to 2011, is the sole
shareholder of the Church of Ireland Clergy Pensions Trustee Limited.
17.
RESERVES
Revaluation
reserve
Funds
Total
At 1 January 2022
Surplus for the financial year
1.039,725
5.795.273
144.366
6,834,998
144,366
At 31 December 2022
1,039,725
5,939,639
6,979.364
18

Shankill Parish Lurgan
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 December 2022
18.
FUNDS
18.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Totsl
Funds
At 1 January 2021
Movement during the financial year
6,578,987
105,514
21,997
128,500
6,600.984
234.014
At 31 December 2021
Movement during the financial year
6,684,501
241,665
150,497
(97,299)
6,834.998
144,366
Al 31 December 2022
6,926,166
53,198
6,979,364
18.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 January
2022
Income Expenditure
Transfers
Balance
between 31 December
funds
2022
Restricted funds
Building Fund
Other Restricted Funds
27.002
123,495
310,910
13.812
299.583
122,438
38.329
14,869
150,497
324.722
422,021
53,198
Unrestricted funds
Compassion Fund
Building Hope Fund
Unrestricted General
8,202
68,149
6.608,150
3,470
26,633
405,019
2.900
1.501
224,128
(225,629)
10,273
318.910
6,596,983
190,557
6,684.501
435.122
(193,457)
6,926,166
Total funds
6.834.998
759,844
615,478
6.979.364
19.
CASH AND CASH EQUIVALENTS
2022
2021
Cash and bank balances
Cash equivalents
587,371
21,628
390,975
42,355
608.999
433,330
20
RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET DEBT
Opening
Cash
balance
flov
Other
changes
Closing
balance
Long-term borrowings
Short-term borrowings
(58,210)
(11,492)
9.832
(9,831)
(48.3781
(11,4921
9,831
Total liabilities from financing activities
(69,702)
9,831
(59.870)
Total Cash at bank and in hand {Note 19)
608,999
Total net debt
549,129
19

SHANKILL PARISH LURGAN
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2022
NOT COVERED BY THE REPORT OF THE AUDITORS
20

Shankill Parish Lurgan
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 December 2022
2022
2021
Income
Free Will Offerings
Collections
Gifi Aid Tax Refunds
Envelopes & Donations
Church Sundries
Vision 2020
Grant Funding
Harvest
Supplementary List
Gift Day
Other income
Donation in Kind
Building Project Income
Income for Maintenance
Bible Reading Notes
Bus Income
263,508
7,150
49,189
254,681
5,174
58,034
60.504
917
100,000
4,049
13,812
9,158
11.460
2,119
355
5,435
41.419
1,643
306.873
30,670
452
1,319
994
687,401
541.514
Cost of generating funds
Wages and salaries
Staff pension scheme costs
Diocesan Development Fund
Rates
Parish Church
Parochial Building
Rectory & Curtages
173,023
14.603
25,428
2,411
70,730
7.380
2,081
141,877
9.998
28.020
2,372
13,064
6.994
11,752
295,656
214,077
Gross surplus
391.745
327,437
Expenses
Slaff training
Church buildings running costs
Insurance
Building Project Expenditure
Office Requisities- stationery, postage, etc.
Telephone
Minibus expenses & insurance
Legal and professional
Consultancy fees
Auditorfsllndependent Examinerfs remuneration
Bank charges
Church Sundries
Depreciation
Charitable donations
876
2.099
1.497
12,662
13,679
170.623
5.527
2,320
3,816
2,082
4.600
2,500
1,328
23,441
46.407
41.370
3.599
2.212
1,820
1,000
1.500
764
17,040
46,642
34,776
318,569
125,611
Finance
Bank interest paid
1,253
1,200
The supplementary information does not form part of the audited financial statements
21

Shankill Parish Lurgan
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
Operating Statement
for the financial year ended 31 December 2022
2022
2021
Mlscellaneous income
Rent receivable - olher income
JRS & Covid Support Grants received
Insuran￿ claims receivable
Bank interest
Income from unlisted investments
19,215
1,510
50,000
21
1,697
21,271
10,413
26
1,678
72,443
33,388
Net surplus
144,366
234,014
The supplementary information does not form part of the audited financial statements
22