REGISTERED CHARITY NUMBER: 101245 Report of the Trustees and Financial Statements for the Year Ended 31 December 2023 for Christ Church Lisburn Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP
Christ Church Lisburn Contents of the Financial Statements for the Year Ended 31 December 2023 Page Report of the Trustees Independent Examiner's Report Statement of FinanciaI ActlVAties Balance Sheet 9 to 10 Notes to the Financial Statements 11 to 22 Detailed Statement of Financial Activities 23 to 24
Christ Church Lisburn Report of the Trustees for the Year Ended 31 December 2023 The trustees present their report with the financial statements of the charity for the ycar ended 31 December 2023. The tSteeS have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Piactice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The charitable purpose of the Church of Ireland is the advancement of religion. The principal nCtiOn of Christ Church Lisburn is to support the advancem¢nt of the c11stIan religion by promoting, through the work of Christ Church, the whole mission of the Church, pastOTal, evangelistic. soLial and ecumenical. 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. As a result of activity in the pursuit of the advancement of the Christian religion, Christ Church Lisbum has custody of property and of records, materials and artifacts of significance to the cultural and religious heritage, the maintenance of which is undertaken by the select vesty of Christ Church Lisburn. Community: Gathering as a community of faith continued post-covid allowing more people to be present but also giving them confidenc¢ to meet in a building and together. We had a moming service each Sunday with at l¢ast one evening service each month. We are part of the Diocese of Connor. T¢chnology enabled us to ke¢p connected with people in their home5, hospital, car¢ homes or on a staycation. The parish acknowledges the Ènput from the AV team, our organist, choir, praise group and men's choir in shaping the services as well as items for our worship services. Our parish organisations are led by a great team of leaders and volunteers and allow people to gather in our halls but make connections into wider community life. Ther¢ is the parish choir. praise group, men's choir, Hospitality Group, Bowling Club, Girl Guides, Tuesday Coffee. Bibl¢ Study, Badminton Club, Prayer Fellowship, Tots Together. Craft Group, GFS, CLB, Acorn Club, Messy Church, KLIC, JAM, Walking Group, and Pastoral Visitors. In particular the Tuesday Coffee morning is a 'warm room, with up to 70 people attending each week. There is a great team of volunteers to support th"Is ministry. We are a community that encompasses peopl¢ from birth to over 100 yeais old, with people living throughout the greater Lisburn area. The clergy team brought leadership to a faith conjmunity amidst a post covid world, the huge impact of the war in Ukraine and the rising costs of living locally as there was still no local government at Stomiont. They sought to support families who lost a loved one as well pastor those in hospital and nursing car¢ with some visiting restrictions still evident. Much of the pastoral care is through regular connections at worslll'p and parish organisations by th¢ clergy as w¢ll as people caring for on¢ another. The partnership with the local Lisbum Foodbank continued as donations were gathered at difterent times throughout the year. The Foodbank plays a vital iole in supporting so many people in our city. W¢ ar¢ grateful that some of our church family arc volunteers at the Foodbank. We hosted the PSNI Carol S¢rvice in our church with choirs from Parkview alld the Live Life Wellbeing Centre and heard again of the great need in the community through the ministry of the Foodbank. Page I
Christ Church Lisburn Report of the Trustees for the Year Ended 31 December 2023 OBJECTIVES AND ACTIVITIES Community (Cont'd): The rector is part of the city centre minister's fellowship. and they organise the Good Friday Walk of Witness as well as services for the community. We worked with the local council on these services. The clergy team are part of the church leader's faith forum for the council area with a focus on supporting one another through wellbeing. Our gatherings allowed leaders to find time for refreshment. The rector used the 'Take 5, steps to wellbeing with a large coffee morning and plenty of strawberries for parishioiieTS and volunteers. Our curate the Rev Derek Harrington moved to Muckamore and Kill¢ad parish to be priest-in-cbarge in June. In September we welcomed our new curate, the Rev Gareth Campbell and his family. During Holy Week we had our worship services that reflected the story of Christ's death and resurrection. We journeyed to the church gate and served hot dogs and refreshments to all who passed by on a spring day. On Sunday 7th May we gathered as a church family to mark the Coronation of King Charles with a worship service, refreshments in the hall, activities for all ages and the cutting of a special cake. The parish office is a place of connecttons for parishioners and the community. Lisburn Community Dementia Care group meet monthly with a varied programme, with each person supported by a family member in attendance. Mane Curie in Lisburn held a successful coffee morning in December in our hall. The Wendy Gibson Ballet Academy use our premises tIe¢ times a week for girls throughout the community. Page 2
Christ Church Lisburn Report of the Trustees for the Year Ended 31 December 2023 ACHIEVEMEIST AND PERFORMANCE Charitable activities Regular Sunday worship was back to being in the church building with each service online as well. The hybrid nature allowed us to get the KLIC and JAM groups up and going during morning worship for children and teenagers. The church festivals continued to be times to gather for extra services as well as thinking of others. The seasons of Len¢ Easter, Harvest and Christmas gave us a clear focus amidst all the challenges in our community. Technology allowed the messages of Christ's death and resurrection, creation. God's love and coming to us as Saviour, to be so powerful in a world of great uncertainty. As churches in the city, we had our Good Friday Walk of Witness in the open air. Our parish organisations continue to be led by parishioners supported by the clergy. We have a large group of volunteers that support th¢ parish groups and activities of the charity. The groups play a significant part in gathering people together of all ages and for various purposes. The Select Vestry meet monthly in carrying out their responsibilities as trustees in ternis of th¢ mission of the charity and supporting our worship and the ministry of the parish organisations. Our annual Easter General Vestry met in person in the hall as we reflected on the past year and looked fonvard in faith. A new Select Vesty were elected to serve for a year. The Trustees have put in place strong policies to mitigate any potential hann to anyone partaking in Chuich activitie5 and have a child protection policy in place under the control of our Safeguarding Trust panel. Our Tru5t¢es ensure that the buildtngs are well maintained and meet th¢ rcquired safety standards. New PVC windows were installed in the hall and office block and already the sense of our buildings being warmer has been felt. The clergy team continued school assemblies in Central and Old Warren PS. Transfom]ing Lives for Good was started in conjunction with Lisburn Cathedral. We started with 2 coaches in Central PS. We welcomed the cl)oir of Old WarTen PS to sing at the Tuesday coffee morning with harvest songs in October and th¢ choir for Central PS at the Tuesday coffee in December. Our curate, the Rev Gareth Campbell started taking lessons in Lisnagarvey High Scbool. We reconllnenced a service in Old Manor home and worked with a few of our parishioners in providing a worship service in local care hom¢s. The challenges for pastoral care continue in the parish but the clergy team and pastoral visitors endeavoured to keep in contact with parishioners and support them in a variety of ways. We pay tribute to all our parish staff and lead¢rs for their commitment, faith and willingness to adapt to changing circumstanccs and their support in shaping worship and ministy. The Contact magazine was a means of conllnunication and contact to the wider church family. The impact of the large number of deaths in recent years has been deeply felt in families. parish organisations and Sunday worship. The use of standing orders has been f(ber encouraged for parishioners and this has nieant that giving has been more sustained over the summer rnonths in particular. Parishioners were generous to the work of the charity as well as other mission agencies through the Harvest App¢al and then at Christmas with support for the Salvation Amiy, Lisburn Foodbank and St Apollo school in Uganda. Amidst all the challenges, community and gathering together has been so important, allowing people to be together. We have sought to re-engage with families firstly through Messy Church and a W¢t and Wild night in the Church grounds. It was encouraging to see new people attending and valuing this worship in the hall. This complements our uniforn]¢d paTish organisations working with children. Tots Together for pre-school children. which again draws in people from the community, to our JAM group for P7-YIO young people who went to the diocesan weekend at Castl¢wellan Castle and lived under canvas at Summer Madness for th¢ first time. Page 3
Christ Church Lisburn Report of the Trustees for the Year Ended 31 December 2023 ACHIEvElENT AND PERFORMANCE Global connections: We continued to Pray and support our partnerships in Uganda and Burundi in particular. However, the highlight was the 4th parish team travelling to St Apollo school in Uganda in February. There were 13 parishioners who travelled for an amazing trip to be with the staff and pupils at the school. We all enjoyed the programme at the school from bible lessons, I AM Girl, a women's gathering, painting the school buildings, a sports day and being with the church community on the Sunday. Many memori¢s were made but to be with this community and see the leadership of the staff and the joy in the lives of the childr¢n is inspiTing. The staff at Fields of Life were so supportive during our time there and we all experienced good he21th and wer¢ so blessed. 'God is Good, is a saying we heard so many times and it rings true through this partnership. Parishioners continue to sponsor children at St Apollo in Uganda and through Fields of Lif¢. Our Harvest Appeal supported the local foodbank, clergy training in Uganda as w¢ll as supporting charities and agencies locally and globally. Compliance with public benefit: The Parish has given careful consideration to the Charity Commission of Northern Ireland's guidance on public benefit, to ensure the parish's objectives and activities provide public benefit. FINANCIAL REVIEW Financial position Our unrestricted income for the year was £156,119 and our unrestricted expenses for the year were £206,194. This resulted in an overall loss of £50,075 once adjustments are made for revaluation gains and transfers between funds. This leaves us with unrestricted net current assets of £189,457 on 31st December 2023. These results are reasonable considering the work that has been done around the church, including new windows in the church hall, which have been needed for a long time now. Most major repairs have now been carried out and we hope to have a period of lower expenditure on our buildings and repairs for the next few years. Trustee's Policy on Holding Reserves. The Trustees, are aware of the importance of keeping sufficient reserves of money in our general account to enable good control of cash flow and to rneet the demands of the day-to-day running of the church. Going concern The trnstees have reviewed the budgets for the year ahead and ar¢ satisfied that there are adcquate funds in place to ensure that the parish can continue its activities and the financial statement for the 2023 year can be signed off as a going concern. STRUCTURE, GOVERNAINCE AND MANAGEMEIYT Governing document Chapter I I l of the Constitution of the Church of Ireland governs Parishes and Parocknal OTganisation5. The select Vestry members are the Charity Trustees. Page 4
Christ Church Lisburn Report of the Trustees for the Year Ended 31 December 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of select vestry (trustees) All members of the Church of Ireland who are over the age of 18 and are either resident within th¢ parish or live elsewhere but have been accustomed members of the congregation for at least three months, may register as members of the general vesty of the parish, allowing them to attend and vote at meetings of the general vesty and to stand for election to the select vesty. Meetings of th¢ general vestry are held at least once a year. The select vestry is elected as part of the General Vesty meeting. The Select Vesty will hold their positions for a period of on¢ year. S¢lect Vestry members may be re-elected annually and there is no limit on the number of temis that may be served. Organisational structure The select Vestry is responsible for th¢ day-to-day management of the parish. The select vesty consists of the members of the clergy serving in the parish, any curate assistant. the churchwardens and generally not more than twelve other members of the general vestry elected at the Easter Vesty meeting. The Select vestry is chaired by the incumbent or other member of the clergy officiating in the parish. Select vestry members are responsible for making decisions on matters of general concern and importance to the parish including how parish funds are to b¢ applied. The seLe¢t vestry meets at times fixed by members or by the diocesan synod. Special meetings may be convened at any time by the chairperson or th¢ churchwardens. In 2023 the select vestry met 12 times during th¢ year REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 101245 Principal address Parish Office Church Lane Lisburn Co. Antrim BT28 IJL Page 5
Christ Church Lisburn Report of the Trustees for the Year Ended 31 December 2023 Trustees Archdeacon Paul Dundas Mrs Beth Harris Mr Stephen Long (Hon. Secretary) Mr Ivan Anderson Mr Johnston Boyle Mrs Valerie Christy Mr Thomas Ringland Mr Eric Thompson Mr Mervyn Dougherty Rev Derek Harrington (Left June 2023) Mr Alex Henderson Mrs Vera Hewitt Mr David Bodell (Hon. Treasurer) Mr Jack Craig Mr Kevin Thompson Independent Examiner Jolm Mccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP Bankers Danske Bank 62-66 Bow Street Lisbum Co. Antrim BT28 IYS Approved by order of the board of tNste¢s on 16 April 2024 and signed on its behalf by: Mr Stephen Long - Trustee Page 6
Independent Examiner's Report to the Trustees of Christ Church Lisburn Independent examiner's report to the trustees of Christ Church Lisburn I report to the charity trustees on my examination of the accounts of Christ Church Lisburn for the year ended 31 December 2023. Respective responsibilities of charity trustees and examiner As the charity's tTUStees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of thc Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northem Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Con]mission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting re¢ords kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items QT disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting Tecords were not kept in accordance with section 63 of the Charities Act. That the accounts do not accord with those accounting records. That the accounts do not comply with the accounting requirements of the Act. That there is further infonnation needed for a proper understanding of the accounts to b¢ reached. Independent examiner's statement I have completed my ¢xamination and hav¢ no concerns in respect of the matters (l ) to (4) listed abov¢ and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. John McCl¢ary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 ITP 16 April 2024 Page 7
Christ Church Lisburn Statement of Financial Activities for the Year Ended 31 December 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted Restricted Endowment funds funds fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 135,680 53,630 189,310 265,651 Other trading activities tnvestment income Other income 775 12,239 7,425 1,110 55,356 2,378 1,885 67,595 10,047 875 65,303 62,926 244 Total 156.119 112.474 244 268.837 394,755 EXPENDITURE ON Charitable activities Direct cost Support costs 198,358 7,836 82,324 280,682 7,836 563,251 7,168 Total 206 194 82,324 288,516 570,419 Net gains/(losses) on investments 576 576 297 NET INCOME/(EXPENDITURE) Transfers between funds Other recognised gains/{losses) Gains on revaluation of fixed assets (50,075) (5,468) 30,150 5,468 820 (19,105) {175,961) 14 245,000 245,000 Iyet movernent in funds 189,457 35,618 820 225,895 (175,961) RECONCILIATION OF FUNDS Total funds brought forward 1,310.880 28,216 2,365 1,341,461 1,517.422 TOTAL FUNDS CARRIED FORWARD 1,500.337 63,834 3,185 1,567.356 1,341.461 The notes forni part of these financial statements Page 8
Christ Church Lisburn Balance Sheet 31 December 2023 31.12.23 Total funds 31.12.22 Total funds U¢strICt¢d Restricted Endowment funds funds fund Notes FIXED ASSETS Tangible assets Investments Investments Investment property 740,786 740,786 567,622 2,671 2,671 575,000 io 575,000 2,095 505,000 1,315,786 2,671 1,318,457 1,074,717 CURRENT ASSETS Debtors Cash at bank and in hand 19,972 169,680 19,972 234,028 37,056 239,342 63,834 514 189,652 63,834 514 254,000 276,398 CREDITORS Amounts falling due within one year 12 (5,IOL) (5,101) (9,654) NET CURRENT ASSETS 184,551 63,834 514 248,899 266,744 TOTAL ASSETS LESS CURRENT LIABILITIES 1,500,337 63,834 3,185 1,567,356 1,341,461 NET ASSETS 1,500,337 63.834 3.185 1,567,356 1,341.461 Th¢ notes fonn part of these financial stat¢ments Page 9 continued...
Christ Church Lisburn Balance Sheet- continued 31 December 2023 FUNDS Unrestrict¢d funds Restricted funds Endowment funds 14 1,500,337 63,834 3,185 1,310,880 28,216 2,365 TOTAL FUNDS 1.567,356 1.341,461 The financial statements wer¢ approved by the Board of Trustees and authorised for issue on 16 April 2024 and were signed on its behalf by: Mr Step ong - Trustee Mr David Bodell - Trustee Th¢ notes forni part of thes¢ financial statements Page 10
Christ Church Lisburn Notes to the Financial Statements for the Year Ended 31 December 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charitics Act (North¢rn Ireland) 2008. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expendire as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 die us¢ of resources. Tangible fixed assets Depreciation is provided at the following annual Tates in order to write off each asset over its estimated useful life. Fixtures and fittings IOO/o on cost Investment property Investh)ent property is shown at most recent valuation. Any aggregate sUlUS or deficit arising from changes in fair value is recogni5ed in the Statement of Financial Activities. Taxation The chaTity 15 exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. R¢stricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular r¢stricted piirpos¢S. Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's p¢nsion schem¢ are charged to the Statem¢nt of Financial Activities in the period to which they relate. Page 11 continued..
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 DONATIONS AND LEGACIES 31.12.23 31.12.22 General offering Freewill offering Gift aid Grants Organisation income Other appeals and collections 6,614 132,694 8,077 34,595 2,963 4,367 6,661 166,969 36,635 50,983 2,067 2,336 189,310 265,651 Grants received, included in the above, are as follow5.' 31.12.23 31.12.22 COI - Board of Education Diocesan Curate's grant Youth grant 16,612 12,520 5,463 50,983 34,595 50,983 OTHER TRADING ACTIVITIES 31.12.23 31.12.22 Funthaising events Magazine advertising 1,110 775 875 1,885 875 INVESTMENT INCOME 31.12.23 31.12.22 Rents received Dep051t account interest 66.183 1,412 64,550 753 67,595 65,303 Page 12 continued...
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 TRUSTEES, REMUNERATION AND BENEFITS 31.12.23 31.12.22 Trustees, salaries Trustees, social security Trnst¢es' pensions paid 65,766 2,629 77,995 2,077 8,355 76,277 88,427 Trustees, expenses 31.12.23 31.12.22 Trustees, expenses 6,283 7.499 STAFF COSTS The average monthly number of employees during the year was as follows.. 31.12.23 31.12.22 Pastoral Administration No employees received ¢moluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted Endowm¢nt funds funds ftmd Total fi]nds INCOME AND ENDOWMENTS FROM Donations and legacies 195.900 69,751 265,651 Other trading activities Investment income Other income 875 65,301 5,390 875 65,303 62,926 57,466 70 Total 267,466 127,219 70 394,755 EXPENDITURE ON Charitable activities Direct cost Support costs 195,685 7,168 367.566 563,251 7,168 Total 202.853 367,566 570,419 Net gains/(losses) on investments (297) (297) Page 13 continued...
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted Endowment funds funds fund Total nds NET INCOME/(EXPENDITURE) Transfers between funds 64,613 4,392) (240,347) 4,392 (227) (175,961) Net movement in funds 60,221 (235,955) (227) (175,961) RECONCILIATION OF FUNDS Total fijnds brought forward 1,250,659 264,171 2,592 1,517,422 TOTAL FUNDS CARRIED FORWARD 1,310,880 28,216 2,365 1,341,461 TANGIBLE FIXED ASSETS FixtUTes and fIttings Freehold propety Totals COST OR VALUATION At l January 2023 Additions Revaluations 545,000 35.740 1,879 580,740 1,879 175.000 175,000 At 31 D¢cember 2023 720,000 37,619 757.619 DEPRECIATION At l January 2023 Charge for year 13,118 3.715 13,118 3,715 At 31 D¢ccmber 2023 16,833 16,833 NET BOOK VALUE At 31 December 2023 720,000 20,786 740.786 At 31 Dec¢mber 2022 545,000 22.622 567,622 Page 14 continued...
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 TANGIBLE FIXED ASSETS - continued Cost or valuation at 31 December 2023 is represented by= Freehold PTOP¢rty Valuation in 2021 Valuation in 2023 Cost 65,000 175,000 480,000 720,000 FIXED ASSET INVESTMENTS Unlisted investments MARKET VALUE At l January 2023 Revaluations 2,095 576 At 31 December 2023 2,671 NET BOOK VALUE At 31 December 2023 2,671 At 31 December 2022 2,095 There were no inv¢stment assets outsid¢ the UK. Page 15 continued...
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 FIXED ASSET INVESTMENTS - continued Cost or valuation at 31 December 2023 is represented by.. Unlisted investments Valuation in 2022 Valuation in 2023 2.095 576 2,671 10. INVESTMENT PROPERTY FAIR VALUE At l January 2023 Revaluation 505,000 70,000 At 31 December 2023 575,000 NET BOOK VALUE At 31 December 2023 575,000 At 31 December 2022 505,000 Fair value at 31 December 2023 is represented by: Valuation in 2021 Valuation in 2023 Cost 165,000 70,000 340,000 575,000 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 PT¢payments and accrued income Prepayments 13,895 6.077 31,270 5,786 19,972 37,056 Page 16 continued...
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Taxation and social security Other creditOTS 3,085 2.016 9,654 5,101 9,654 13. MOVEMENT IN FUNDS Net movement in ndS Transfers between funds At 31.12.23 Atl.1.23 Unrestricted funds General Fund General Revaluation Fund 1,080,880 230,000 (50,075) 245,000 (5,468) 1,025,337 475,000 1,310,880 194,925 Restricted funds Renovation Fund Missionary Fund Acom Club Bowling Club Choir Craft Club Hill Walkers KLIC - Sunday School Tots Together Uganda Fund Youth Fund Development fund (5,468) 1.500,337 13.872 503 1,337 2,398 1,171 750 14,659 (5,771) (26) (324) (173) (338) 28,531 200 1,311 2,074 998 412 5,468 18 (78) 733 20,740 710 21 1,463 7.373 20,740 710 1,541 6,640 28,216 30,150 5,468 Endowment funds CIT Unit Trust 63,834 2,365 820 3,185 TOTAL FUNDS 1,341.461 225,895 1,567,356 Page 17 continued...
Christ Church Lisburn Notes to the Financlal Statements - continued for the Year Ended 31 December 2023 13. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows: Incoming resources Resources expended Gains and Movement losses in funds Unrestricted funds General Fund General Revaluation Fund 156,119 (206,194) (50,075) 245,000 245,000 156,119 Restricted funds Renovation Fund Missionary Fund Acorn Club Bowling Club Choir Craft Club KLIC - Sunday School Tots Together Uganda Fund Youth Fund Development Fund (206,194) 245,000 194,925 64,265 10,415 228 1,010 (49.606) (16,186) (254) (1,334) (173) (888) (165) {1,072) (10,911) (1,335) 14,659 (5,771) (26) (324) (173) (338) 18 (78) 733 20,740 710 550 183 994 11,644 22,075 I,iio 112,474 Endowment funds CIT Unit Trust (82,324) 30,150 244 576 820 TOTAL FUNDS 268,837 288,518) 245,576 225,895 Pag¢ 18 continued...
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 13. MOVEMEINT IN FUNDS - continued Comparatives for movement in funds Net movement in funds Transfers between funds At 31.12.22 At 1.1.22 Unrestricted funds General Fund General Revaluation Fund 1,020,659 230 000 64,613 (4.392) 1,080.880 230,000 1,250,659 64,613 Restricted funds Renovation Fund Missionary Fund Acom Club Bowling Club Choir Craft Club Hill Walk¢TS KLIC - Sunday School Tots Together Uganda Fund (4,392) 1,310,880 246.499 1,688 1,370 2,245 1,301 639 (232,627) (5,577) (33) 153 (130) Iii 13,872 503 1,337 2,398 1,171 750 4,392 (4) 174 (2,414) 1.367 9,054 1,541 6,640 264,171 (240,347) 4,392 Endowment funds CIT Unit Trust 28,216 2,592 (227) 2,365 TOTAL FUNDS ,517.422 (175,961) 1,341,461 Page 19 ontinued...
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 13. MOVEMENT IN FUNDS - eontinued Comparative net movement in funds, included in the above ar¢ as follows.. Incoming resources Resources expended Gains and Movement losses in funds Unrestricted funds General Fund 267,466 (202,853) 64,613 Restricted funds Renovation Fund Missionary Fund Acorn Club Bowling Club Choir Craft Club KLIC - Sunday School Tots Togcther Uganda Fund 119,971 2,945 112 196 (352,598) (8,522) {145) (43) (131) {456) (124) (897) 4,650) (232,627) (5,577) (33) 153 (130) i i i (4) 174 2,414) 567 120 1,071 2,236 127,219 (367,566) Endowment funds CIT Unit Trust (240,347) 70 (297) (227) TOTAL FUNDS 394,755 570,419) 297) 175,961) Page 20 continued...
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 13. MOVEMENT IIN FUNDS - continued A current year 12 months and prior year 12 months combilled position is as follows: Net movement in funds Transfers b¢tween funds At 31.12.23 At 1.1.22 Unrestricted funds General Fund General Revaluation Fund 1,020,659 230,000 14,538 245,000 (9,860) 1,025,337 475,000 1,250,659 259,538 Restricted funds Renovation Fund Missionary Fund Acorn Club Bowling Club Choir Craft Club Hill Walkers KLIC - Sunday School Tots Together Uganda Fund Youth Fund Development Fund (9,860) 1,500,337 246,499 1,688 1,370 2,245 1,301 639 (217,968) (11,348) (59) (171) (303) (227) 28,531 200 1,311 2,074 998 412 9,860 14 96 (1,681) 20,740 710 21 1,463 7,373 20,740 710 1,367 9,054 264,171 (210,197) 9,860 Endoivment funds CIT Unit Trust 63,834 2,592 593 3,185 TOTAL FUNDS 1,517.422 49,934 1.567.356 Page 21 continued...
Christ Church Lisburn Notes to the Financial Statements - continued for the Year Ended 31 December 2023 13. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Gains and Movement losses in funds Unrestricted funds General Fund General Revaluation Fund 423.585 (409,047) 14,538 245,000 245,000 423,585 (409,047) 245,000 259,538 Restricted funds Renovation Fund Missionary Fund Acorn Club Bowling Club Choir Craft Club KLIC - Sunday School Tots Together Uganda Fund Youth Fulld Development Fund 184,236 13,360 340 1,206 (402,204) (24,708) (399) (1,377) (304) (1,344) (289) (1,969) (15,561) (1,335) (217,968) (11,348) (59) (171) (303) (227) 14 96 (1,681) 20,740 710 1,117 303 2,065 13,880 22,075 1.110 239,693 (449,890) Endowment funds CIT Unit Trust (210,197) 314 279 593 TOTAL FUNDS 663,592 858.937) 245,279 49.934 14. RELATED PARTY DISCLOSURES Trustee r¢muneration and expenses ar¢ detailed in Note 5. Thes¢ are deemed to be related party transactions. With the exception of these, there w¢re no other r¢lated party transactions for th¢ year ended 31 December 2023. Page 22