2022-12-31-accounts

Notes to the financial statements for the year ended 31 December 2022

1. Accounting policies

Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities

(a) Receipts and Payments Account

All items of income and expenditure included within the Receipts and Payments Account have been accounted for on a cash receipts basis.

(b) Statement of Assets and Liabilities

(i) Assets retained for the Parish’s own use

The assets of the Parish, retained for its own use are set out in the statement of balances.

The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS102)

These Heritage assets are not included in the statement of assets and liabilities as information on the cost or valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish.

In 2018 stage 1 of a new car park was constructed. The relevant costs have been included in the statement of assets and liabilities.

The Parish Centre

The school building has been sold and some of the proceeds continue to be held by RCB.

2. Reconciliation of Cash Funds £ Total Cash Funds at Beginning of the year 106,342 Receipts for the Year 79,866 Payments for the Year 110,923 Total Cash Funds at end of the year 75,284

3. Movement in Funds - See Additional Notes tab

Notes to the financial statements for the year ended 31st December 2022 (continued) 4. Collections for Third Parties 2021 £ Bishops’ Appeal £ - The above amounts have been included in Receipts for the Year under “2022”.

5. Transactions with the Trustees

The parish paid expenses of £2,392 relating to the running costs of the glebe house which is occupied by the rector. No trustee received any remuneration or reimbursement of expenses during the year. ( The incumbent is paid directly by the Parish details are included relating to payment of stipend and other allowances)

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. ( If a trustee or trustee business provided professional services and received any payment for these services this must be disclosed)

6. Governance Costs

Governance costsof £400 wereincurred during theyear. This relatestofeespaidtotheindependent examiner/auditor. Governance costsare includedwithin Administrationcosts inthe Receipts and Payments Accounts.

2022

	St Johns Upper Kilwarlin	St Johns Upper Kilwarlin	St Johns Upper Kilwarlin	St Johns Upper Kilwarlin	St Johns Upper Kilwarlin	NIC101677	NIC101677
			Receipts andpayments accounts
	For the period from		01/01/2022		To		31/12/2022
Section A Receipts and payments
A1 Receipts	Unrestricted funds to the nearest £		Restricted funds to the nearest £		Endowment funds to the nearest £		Total funds to the nearest £ 4,344 9,992 430 - 33,768 4,241 1,877 25,214 79,866 - - - 79,866 - - - 103,394 7,375 - 154 - - 110,923 - - - 110,923 - 31,058 - 106,342 75,284
Donations & Legacies	4,244		100		-		4,344
Fundraising activities	550		9,442		-		9,992
Interest on deposit account	430		-		-		430
Dividend in investments	-		-		-		-
Members'subscriptions	33,768		-		-		33,768
Charitable trading receipts	4,241		-		-		4,241
Rents from land & buildings	1,877		-		-		1,877
Other charitable receipts	20,940		4,274		-		25,214
A1 Sub total(Gross income for the Annual Return)	66,050		13,816		-		79,866
A2 Asset and investment sales(see tables 1 and 2 in section 7 of the guidance).
Proceeds from sale of school
	-
A2 Sub total	-
Total receipts A3 Payments
Cost of fundraising events							-
Gross trading payments							-
Investment management costs							-
Direct Charitable activity	41,557		61,837				103,394
Grants & Donations paid	6,925		450				7,375
Governance costs							-
Other costs	154						154
							-
							-
**A3 Sub total **	48,636		62,287		-		110,923
A4 Asset and investment purchases (see tables 1 and 2 in section 7 of the guidance)
Car park construction- stage 1
	-
**A4 Sub total **	-
Total payments Net of receipts/(payments) A5 Transfers between funds A6 Cash funds last year end Cash funds this year end
	17,414						- 31,058
	-						-
	57,871						106,342
	75,284						75,284

CCXX R10 accounts (SS)

27/10/2023

10

Last year

to the nearest £

1,859 5,118 308 - 31,986 3,215 1,700 11,287 55,472

48,471 - 48,471 103,943

37,183 - - 93 - - 37,276

37,276 66,667 - 39,675 106,342

CCXX R11 accounts (SS)

27/10/2023

11

APPENDIX 2 St Johns Upper Kilwarlin - NIC101677	APPENDIX 2 St Johns Upper Kilwarlin - NIC101677	APPENDIX 2 St Johns Upper Kilwarlin - NIC101677	Period end date: 31/12/2022	Period end date: 31/12/2022	Period end date: 31/12/2022	Period end date: 31/12/2022	Period end date: 31/12/2022	Period end date: 31/12/2022
Section B Statement of assets and liabilities at the			end of the period
Categories Signed by one or two trustees on behalf of all the trustees B5 Liabilities B4 Assets retained for the charity’s own use B2 Other monetary assets B3 Investment assets B1 Cash funds	Details		Unrestricted funds to nearest £		Restricted funds to nearest £		Endowment funds to nearest £		Total funds to nearest £		Last year to nearest £
	Current Account		75,284		-		-		75,284		106,342
			-		-		-		-		-
			-		-		-		-		-
	Details Maintenance Fund Investment fund No. 2 Account(Parochial Hall fund) Details (agree balances with receipts and payments account(s)) Total cash funds		75,284		-		-		75,284		106,342
							OK Endowment funds to nearest £ - - - - - Total Cost (optional) - - - - - Cost (optional) - - - 9,420 - - - - 9,420 When due (optional) Total ame		OK Total funds to nearest £ 27,720 39,633 58,110 - - 125,463 Current value (optional) - - - - - Current value (optional) - - - - - - - - Amount due (optional) - - - - - -		OK Last year to nearest £
											36,747
											39,585
											5,656
											-
											-
											81,987
											Last year
											-
											-
											-
											-
	Details										-
											Last year
	Rectory,St. Johns Road Hillsborough										-
	Glebe land - St. Johns Road Hillsborough										-
											-
	New carpark to St. Johns(Stage 1 cost)										9,420
											-
											-
											-
											-
	Details										9,420
											Last year
											-
											-
											-
											-
											-
	Signature										-
											Date of approval

St Johns Charities Commission Submission 2022 Accounts.xlsx / Statement Balances 12

December 2007

St Johns Upper Kilwarlin - NIC101677

Section C Notes to the Accounts

C1 Nature and purpose of funds

(may be stated on analysis of funds worksheets)

Type of activity or project supported

C2 Grants

Authority under which p

C3 Trustee remuneration - details

C4 Trustee expenses - details

Nature of relationship Nature of t

C5 Transactions with trustees and connected persons

C6 Other information

Period end date: 31/12/2022

Individual / Number of grants £ institution made Total -

paid £ 0 0 0 0 0

paid

Number of trustees £	Number of trustees £
0	0
0	0
0	0
0	0
0	0

transaction	Transaction amount (£) Balance outstanding at period end(£)	Transaction amount (£) Balance outstanding at period end(£)
		0
	0	0
	0	0
	0	0
	0	0

St Johns Upper Kilwarlin - NIC101677

Period end date: 31/12/2022

Additional analysis (1)

Analysis of receipts and payments

1 Donations

	Unrestricted funds to nearest £	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total current period to nearest £	Total last period to nearest £
General collections	1,795		100			1,895		1,608
Harvest	118					118		-
SundaySchool	975					975		-
Orange Order	201					201		-
RBP 172						-		-
Parishonersgifts	-					-		-
Hall Donations	1,155					1,155		100
						-		-
Womens World Prayer						-		-
Seed time boxes	-					-		151
Total	4,244		100	-	-	4,344		1,859
			OK	O	K	OK		OK

2 Grants

2 Grants
	Unrestricted funds to nearest £		Restricted funds to nearest £		Total current period to nearest £		Total last period to nearest £
	-		-		-		-
	-		-		-		-
	-		-		-		-
	-		-		-
Total	-		-		-		-
							OK

3 Gross receipts from other charitable activities

3 Gross receipts from other charitable activities
	Unrestricted funds to nearest £		Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £		Total last period to nearest £
RCB income	1363					1363		0
RCB Investments	64					64		477
Gift Aid	5607					5607		4328
St.James on account	-10					-10		2039
Sundries	0					0		610
Transfer	11,595		4,274			15869		2509
Maintenance	1,790					1790		1325
Miscellaneous	530					530
						0
						0
						0
	-		-	-	-	-		-
Total	20,940		4,274	-	-	25,214		11,287
	OK		OK	O	K	OK		OK

4 Payments relating directly to charitable activities

4 Payments relating directly to charitable activities
	Unrestricted funds to nearest £		Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £		Total last period to nearest £
Rectors Stipend	12,112					12,112		11,533
National Insurance	1,667					1,667		1,754
Visiting Clergy	137					137		1,000
Organist	790					790		1,200
Pension Fund	4,413					4,413		4,285
General Fund	4,884					4,884		4,068
Church Expenses	6,232					6,232		1,916
Rectory expenses	2,083					2,083		2,238
Vestry Allocations						-		2,095
Insurances	1,149					1,149		1,033
Tax Management Consultants	238					238		238
Sundries	-					-		-
Orange Order	-					-		-
Misc expenses	3,778					3,778		838
NI Water	- 1,285					- 1,285		1,285
Churchyard maintenance	1,875					1,875		475
Transfer to No. 2 Account			58,013			58,013		1,806
Parochial Hall Expenses	868		3,824			4,692		-
Transfer to Maintenance A/c	2,568					2,568		1,416
Transfer to business A/c	48		-	-	-	48		4
Total	41,557		61,837	-	-	103,394		37,183
			OK	O	K			OK

St Johns Upper Kilwarlin - NIC101677

Additional analysis (2)

5 Breakdown of restricted funds

Restricted fund 1 - enter name of fund below Parochial Hall Fund

----- Start of picture text -----
Receipts
Donations 100
Legacies
Grants
Receipts from fundraising activities 9,442
Gross trading receipts
Income from investments other than land and buildings
Rents from land & buildings
Gross receipts from other charitable activities 4,274
Sub total 13,816
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments
Sub total -
Total receipts 13,816
Payments
Expenses for fundraising activities
Gross trading payments
Investment management costs
Payments relating directly to charitable activities 61,837
Grants and donations 450
Governance costs:
Audit / independent examination
Preparation of annual accounts
Legal costs
Sub total 62,287
----- End of picture text -----

Payments relating to asset and investment movements

----- Start of picture text -----
Purchases of fixed assets
Purchase of investments
Sub total -
Total payments 62,287
Net receipts / (payments) ( 48,471)
Transfers to / (from) funds -
Surplus / (deficit) for year ( 48,471)
Nature and purpose of funds
Funding for new parochial hall
----- End of picture text -----

Period end date: 31/12/2022

Restricted fund 2 - enter name of fund below - - - -	Restricted fund 3 - enter name of fund below - - - -	Restricted fund 4 - enter name of fund below - - - -	Restricted fund 4 - enter name of fund below	Total restricted funds
				100
				-
				-
				9,442
				-
				-
				-
				4,274
			-	13,816
				OK
				-
				-
			-	-
				OK
			-	13,816
				OK
				-
				-
				-
				61,837
				450
				-
				-
				-
				-
				-
				-
			-	62,287
				OK