Charity registration number: 101227
Kilhorne Parish Church
Annual Report and Financial Stalements
for the Year Ended 31 De￿mber 2022

Kilhorne Parish Church
Contents (continued)
Reference and Administrative Details
Trustees, Report
2to3
Independent Examinerfs Report
4t05
Statement of Financial Activibes
Balan￿ Sheet
7108
Notes to the Financial Statements
9t014

Kilhorne Parish Church
Reference and Administrative Details
Charity Registration Number
101227
Principal Office
173 Kilkeel Road
Annalong
Co. Down
BT34 4TN
Independent Examiner
KPS Accountants Limited
50A Main Street
Nev￿aStle
Co Down
BT33 OAD
Page 1

Kilhorne Parish Church
Trustees, Report
The trustees present the annual report together with the financial statements of the charty for the year
ended 31 De￿rnber 2022.
Trustees and officers
The trustees and officers serving during the year and since the year end w￿re as follows..
Trustees-
Mr Cecil Crutchley
Mr Richard Annett
Mrs Wendy Campbell
Mr David Crutchley
Mr Leslie Campbell
Mrs Rhonda Heaney
Mrs Karalyn Hill
Mr Robert Edwards
Mrs Cynthia Crutchley
Mr Mel Campbell
Mr John White
Mr Gordon White
Mr George Campbell
Rev Geoffrey Hamilton
Ms Jackie Edwards
Mr James Mcmath
Structure, governance and management
Nature of governing document
The charity is controlled by rts governing document. a deed of trust. and constitutes an unincorporaled
Charity.
Risk management
The trustees have a duty to identify and review the risks to which the chartty is exposed and to ensure
appropriate controls are in place to provKle reasonable assurance against fraud and error.
Page 2

Kilhorne Parish Church
Trustees, Report (continued)
The annual report was approved by the trustees of the charity on 9 October 2023 and signed on tts behalf
Mrs Wendy Campbell
Trustee
Mrs
nthia Crutchley
Trustee
Page 3

Kilhorne Parish Church
Independent Examiner's Report to the trustees of Kilhorne Parish Church
I report to the trustees on my examination of the accounts of lQlhome Parish Church for the year ended
31 De￿rnber 2022.
Responsibilities and basts of report
The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities
Act (Northem Ireland ) 2008.
It is my responsibility to:
examine the accounts under Section 65 of the Charyties Act
to follow the procedures laid down in the General Directions given by the Chanty Commission for
Northern Ireland (under seCt￿n 65{9)Ib) of the Chartties Act- and
- to state whether particular matters have come to my attentN)n.
Basis of independent examinerfs report
My examination was carried out in accordan￿ with the General Directtons given by the Charity
Commission for Northern Ireland under section 65{9)(b) of the Charities Acl. An examination includes a
review of the accounting records kept by the charity and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disck)sures in the accounts, and
seeking explanations from you as trustees concerning any such matters. The pr￿edureS undertaken do
not provide all the evidence that would be required in an audit, and consequently no opinion is given as to
whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the
statements below.
Page 4

Kilhorne Parish Church
Independent Examiner's Report to the trustees of Kilhorne Parish Church
(continued)
Independent examiner's statement
In connection with my examination, no matter has come to my attention"
(11 which gives me reasonable cause to believe that, in any material respect. the requirements
- to keep accounting records in accordance with Setts'on 63 of the Charities Act" and
to prepare accounts which accord with the accounting records and to comply with the accounting
requirements of the Charities Act have not been me(. or
(2) to which, in my opinion. attention should be drawn in Ofder to enable a proper understanding of the
accounts to be reached.
LCJ
KPS Accountants Limited
50A Main Street
Newcastle
Co. Down
BT33 OAD
9 October 2023
Page 5

Kilhome Parish Church
Statement of Financial Activities for the Year Ended 31 December 2022
Unrestricted
funds
Restricted
funds
Total
2022
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
154,314
47,583
4,790
27
201,897
4,790
20,113
20,086
Total income
174.400
52,400
226,800
Expenditure on:
Charitable activities
{170.761 }
(21.6151
(192,376)
Total expenditure
Net income
Gross transfers be￿een funds
(170,761}
21,615
192,376
3,639
59,548
30,785
(59,548)
34,424
Net movement in funds
63,187
(28,763)
34,424
Reconciliation of funds
Total funds brought forward
91,076
329,319
420.395
Total fundg carried fonuard
12
454.819
All of the chartty's activities derive from continuing operations during the above Iwo periods.
The funds breakdown for 2021 is shown in note 12.
The notes on pages 9 to 14 fonn an integral part of these finanrial statements
Page 6

Kilhorne Parish Church
{Registration number: 101227)
Balance Sheet as at 31 December 2022
2022
2021
Note
Fixed assets
Tangible assets
Investments
254,412
121,460
208.698
131.460
375.872
340.158
Current assets
Debtors
Cash at bank and in hand
24,502
58,678
160,632
160,632
83,180
Creditors: Amounts falling due within one year
10
{685)
12,943
Net current assets
159,947
80.237
Total assets less current liabilities
535.819
420.395
Credbtors: Amounts falling due after more than one year
11
{81,000)
Net assets
454,819
420.395
Funds of the charity:
Restricted income funds
Restricted funds
300.556
329.319
Unrestricted income funds
Unrestricted funds
Other reserves
{266,1321
420.395
{330.917}
421,993
Total unrestricted funds
154.263
91.076
Total funds
12
454,819
420.395
The notes on pages 9 to 14 form an integral part of these financial statements.
Page 7

Kilhorne Parish Church
(Registration number: 101227)
Balance Sheet as at 31 December 2022 (continued)
The financial ststements on pages 6 to 14 were approved by the tmstees. and authorised for issue on 9
October 2023 and signed on their behalf by.
Mrs Wendy
Trustee
ampbell
Mrs
ynthia Crutchley
Trustee
The notes on pages 9 to 14 form an integral part of these financial statements.
Page 8

Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2022
1 Accounting policies
Statement of compliance
The financial statements have been prepared under the historical cost convention, the Charities Act
{Northem Ireland} 2008. and the requirements of the Statement of Recommended Practice. Accounting
and Reporting by Charities.
Income and endowments
All incoming resources are included on the Statement of Financial Activitses when the charity is legally
entitled to the income and the amount can be quantified wtth reasonable accuracy.
Grants receivable
Grants are recognised when the chanty has an entidement to the funds and any conditions linked to the
grants have been met. Where performance conditions are attached to the grant and are yet to be mel. the
income is recognised as a liability and Included on the balance sheet as deferred income to be released.
Expenditure
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate
all cost related to the category Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of reSoUr￿s.
Taxation
The charity is exempt from tax on rf(s charitable activib'es.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to wrtte off each asset over its estimated
useful life.
Plant and machinery - 20Q/o on cost
Fixtures and fittings - 20.kn on Cosl
Computer equipment- 20°/0 on Cost
Fund structure
Unrestricted funds can be used in accordance with the charitabk objectives at the discretion of the
trustees.
Restricted funds can only be used for particulai restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 9

Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of
which is restricted lo that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme. Contributions payable to the charity's
pension scheme are charged to the Statement of Financial Ad1vit￿S in the period to which they relate.
2 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
funds
Donations and legacies.,
Donations from individuals
Gift aid reclaimed
Grants. including capital grants..
Grants from other charities
137,718
13.736
47,583
185,301
13,736
2.860
2,860
Total for 2022
154.314
47.583
201.897
Total for 2021
85,930
13,363
99,293
3 Income from charitable activities
Restricted
funds
Total
2022
Total
2021
4.790
4.790
3,690
4 Investment income
Unrestricted
funds
General
Restricted
funds
Total
2022
Interesl receivable and similar income-
Interest receivable on bank deposits
Other investrnent income
Income from rents
27
27
10.574
9,512
10,574
9,512
20,086
27
20,113
Page 10

Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
5 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses from the chartty during the year.
6 Staff costs
The aggregate payroll costs were as follows:
2022
2021
Staff costs during the year were:
Wages and salaries
Pension costs
42,244
9,056
31,703
6.086
51,300
37,789
The monthly average number of persons (including senior management I leadership team) employed by
the charity during the year expressed as full b'me equivalents was as follows..
2022
No
2021
No
Number of employees
No employee received emoluments of more than £60,000 during the year
7 Tangible fixed assets
Land and
buildings
Furniture and
equipment
Total
Cost
At 1 January 2022
Additions
199.492
50.868
36.138
235,630
50,868
At 31 December 2022
250.360
36,138
286,498
Depreciation
At 1 January 2022
Charge for the year
26.932
5,154
26.932
5.154
At 31 December 2022
32.086
32.086
Net book value
Page11

Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
Land and
buildings
Furniture and
equipment
Total
At 31 December 2022
250,360
4,052
254,412
At 31 December 2021
199.492
9.206
208.698
8 Fixed asset investments
2022
2021
Shares in group undertakings and participating interests
121,460
131,460
9 Debtors
2022
2021
Prepayments
Other debtors
15,000
9,502
24,502
10 Creditors: amounts falling due within one year
2022
2021
Other taxation and social security
Other creditors
2,943
1)
685
2,943
11 Creditors: amounts falling due after one year
2022
Other loans
81,000
Page 12

Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
12 Funds
Balance at
31
December
2022
Balance at
1 January
2022
Incoming Resources
resources
expended
Transfers
Unrestricted funds
General
91,076
174,400
(170.761)
(21.615)
59.548
154,263
Restricted funds
329,319
52,400
(59.548)
300.556
Total funds
420.395
226.800
(192,376}
454,819
Balance at
31
December
2021
Balance at
1 January
2021
Incoming
resources
Resources
expended
Transfers
Unrestrlcted funds
General
62.697
95,344
(90.651)
(23.363)
23.686
91.076
Restricted funds
359,296
17.072
123.686
329.319
Total funds
421,993
112,416
114.014)
420.395
13 Analysis of net assets between funds
Totsl funds
at31
December
2022
Unrestricted
funds
General
Restricted
fvnds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Creditors over 1 year
254.412
254,412
121.460
160,632
16851
181,0001
454,819
121.460
145.311
15.321
(6851
181,000}
Total net assets
269,048
185.771
Page 13

Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
Total funds
at31
December
2021
Unrestricted
funds
General
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
208.698
208,698
131,460
83,180
{2,943
131,460
48,468
34.712
(2.943)
240.467
Total net assets
179,928
420,395
14 Related party transactions
The following related paty transactions occured in this tax year..
- Trustee Mr David Crutchley received 8 monthty sum of £450.00 alongside weekly envelopes towards his
mission. The sum is made payable to CEF. the charitable organisation which he works for.
Trustee Mel Campbell worked as the main Ix)ntractor for the repairs to the Church and was paid
£107.481.60 in the year ended 31 December 2022
Page 14

Kilhorne Parish Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2022
Total
2022
Total
2021
Income and Endowments from:
Donations and legacies (analysed below)
Charitable activities (analysed below)
Investment income {analysed below)
Total income
201.897
4,790
20,113
99,293
3,690
9,433
226,800
112,416
Expenditure on".
Charitable activities (analysed below)
(192.376)
{114,014)
Total expenditure
(192.376)
114,014
Net incomellexpenditurel
Reconciliation of funds
34,424
(1,598
Total funds carried foThvard
34,424
(1,598)
This page does not form part of the stalLJtory financial statement5.
Page 15

Kilhorne Parish Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2022
(continued)
Total
2022
Total
2021
Donations and legacies
Appeals and donations
Appeals and donations
Appeals and donatlons
Appeals and donations
Gift Aid tax reclaimed
Grants- other agencies
Other income
10,344
37,239
12,309
754
300
75.519
9,501
850
60
137,418
13,736
2,860
300
201.897
99,293
Charitable activities
Burial and maintenance fees
4.790
3,690
3,690
4,790
Investment income
RÈntal income
Dividends received
RCB Income Scheme
Bank account interest
Bank account interest
Bank account interest
Bank account interest
Bank account interest
9,512
10,000
574
8.621
73
632
17
88
20,113
9,433
Charitable activities
Fundraising costs
Depreciation of plant and machinery
Depreciation of fixtures and fittings
Depreciation of office equipment
Charitable donations
Bank charges
Bank charges
Bank charges
Bank charges
Wages and salaries
Pensions
{4,653)
(651)
{4,504)
(2,625)
(998)
(6.164)
(66)
(21,190)
(11)
15)
15)
(48)
131,703}
16.086)
{19,305)
{26)
{34)
(19)
{85)
(42.244)
{9.056)
This page does not fomi part of the statutory financial stalements.
Page 16

Kilhorne Parish Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2022
(continued)
Total
2022
Total
2021
Subcontract cost
Staff training
Rates
l ighl. hp.At xnd pnwp.r
Insurance
Repairs and maintenance
Upkeep of grounds
Telephone and fax
Printing, postage and stationery
Hire of other assets (Operating leases)
Sundry expenses
Diocesan Assessment
AcGountancy fees
Legal and professional fees
(2.080)
(555)
(2,950)
15,243)
{3.884)
{58.309)
(2,231}
(362)
(1.195)
(380)
(7.133)
(9,056)
1420)
(18.001)
(192.376
(2,665)
(1.000)
(2,842}
(13,2271
13,158)
(2,1421
12,1521
180
{1.178)
(152)
{7.771)
(7.956)
{336)
{714)
114.014
This page does not form part of the statutory financial statements.
Page 17