## **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_**|