2023-12-31-accounts

Notes to the financial statements for the year ended 31 December 2023

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.

Total Cash Funds at Beginning of the year Receipts for the Year Payments for the Year Total Cash Funds at end of the year 2. Reconciliation of Cash Funds	£ 75,284 206,746 59,324
	222,707

3. Movement in Funds - See Additional Notes tab

Notes to the financial statements for the year ended 31st December 2023 (continued) 4. Collections for Third Parties 2022 £ Bishops’ Appeal £ 881 The above amounts have been included in Receipts for the Year under “2023”.

5. Transactions with the Trustees

The parish paid expenses of £2,226 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 £330 wereincurred during theyear. This relatestofeespaidtotheindependent examiner/auditor. Governance costsare includedwithin Administrationcosts inthe Receipts and Payments Accounts.

2025

	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		01/01/2023		To		31/12/2023
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 £ 4,574 3,881 952 99,372 33,721 3,916 1,800 18,031 40,500 206,746 - - - 206,746 - - 638 53,885 4,613 - 188 - - 59,324 - - - 59,324 147,422 - 75,284 222,707
Donations & Legacies	334		4,240				4,574
Fundraising activities	1,561		2,321				3,881
Interest on deposit account	952		-				952
Dividend in investments	99,372		-				99,372
Members'subscriptions	33,721		-				33,721
Charitable trading receipts	3,916		-				3,916
Rents from land & buildings	1,800		-				1,800
Other charitable receipts	8,746		9,285				18,031
Grant Income			40,500				40,500
A1 Sub total(Gross income for the Annual Return)	150,400		56,346		-		206,746
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	638						638
Direct Charitable activity	36,450		17,435				53,885
Grants & Donations paid	4,613						4,613
Governance costs							-
Other costs	188						188
							-
							-
**A3 Sub total **	41,888		17,435		-		59,324
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
	108,512						147,422
	-						-
	75,284						75,284
	183,796						222,707

CCXX R3 accounts (SS)

15/10/2024

3

Last year

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

CCXX R4 accounts (SS)

15/10/2024

4

APPENDIX 2 St Johns Upper Kilwarlin - NIC101677	APPENDIX 2 St Johns Upper Kilwarlin - NIC101677	APPENDIX 2 St Johns Upper Kilwarlin - NIC101677	Period end date: 31/12/2023	Period end date: 31/12/2023	Period end date: 31/12/2023	Period end date: 31/12/2023	Period end date: 31/12/2023	Period end date: 31/12/2023
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 B1 Cash funds B3 Investment assets B2 Other monetary assets B4 Assets retained for the charity’s own use B5 Liabilities	Details		Unrestricted funds to nearest £		Restricted funds to nearest £		Endowment funds to nearest £		Total funds to nearest £		Last year to nearest £
	Current Account		183,796		38,911		-		222,707		75,284
			-		-		-		-		-
			-		-		-		-		-
	(agree balances with receipts and payments account(s)) Total cash funds Details Maintenance Fund Investment fund No. 2 Account(Parochial Hall fund) Details		183,796		38,911		-		222,707		75,284
							OK Endowment funds to nearest £ - - - - - Total Cost (optional) - - - - - Cost (optional) - - - 9,420 - - - - 9,420 When due (optional) Total ame		OK Total funds to nearest £ 28,117 40,129 56,351 - - 124,597 Current value (optional) - - - - - Current value (optional) - - - - - - - - Amount due (optional) - - - - - -		OK Last year to nearest £
											27,720
											39,633
											58,110
											-
											-
											125,463
											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 2023 Accounts.xlsx / Statement Balances 5

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: 31/12/2023

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: 31/12/2023

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						-		1,895
Harvest						-		118
SundaySchool						-		975
Orange Order	334					334		201
RBP 172						-		-
Parishonersgifts						-		-
Hall Donations			4,240			4,240		1,155
						-		-
Womens World Prayer						-		-
Seed time boxes						-		-
Total	334		4,240	-	-	4,574		4,344
			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 £
Benefact Trust-for Church Hall	-		40,500		40,500		-
	-		-		-		-
	-		-		-		-
	-		-		-
Total	-		40,500		40,500		-
							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	31					31		1363
RCB Investments	410					410		64
Gift Aid	3167		580			3747		5607
St.James on account	786					786		-10
Sundries						0		0
Transfer			8,705			8705		15869
Maintenance	1,075					1075		1790
Miscellaneous	3,278					3278.1		530
	-		-	-	-	-		-
Total	8,746		9,285	-	-	18,031		25,214
	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	12,747					12,747		12,112
National Insurance	1,417					1,417		1,667
Visiting Clergy	650					650		137
Organist	100					100		790
Pension Fund	4,404					4,404		4,413
General Fund	4,810					4,810		4,884
Church Expenses	2,559					2,559		6,232
Rectory expenses	2,226					2,226		2,083
	0					-		-
Insurances	944					944		1,149
Tax Management Consultants	337					337		238
Sundries						-		-
Orange Order						-		-
Misc expenses	3,929					3,929		3,778
NI Water						-		1,285 -
Churchyard maintenance	1,400					1,400		1,875
Transfer to No. 2 Account			15,651			15,651		58,013
Parochial Hall Expenses			1,784			1,784		4,692
Transfer to Maintenance A/c	430					430		2,568
Transfer to business A/c	497			-	-	497		48
Total	36,450		17,435	-	-	53,885		103,394
			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

Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Sub total Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total receipts Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations Governance costs: Audit / independent examination Preparation of annual accounts Legal costs Sub total
	4,240
	40,500
	2,321
	9,285
	56,346
	-
	-
	56,346
	17,435
	17,435

Payments relating to asset and investment movements

Purchases of fixed assets Purchase of investments Sub total - Total payments 17,435 Net receipts / (payments) 38,911 Transfers to / (from) funds - Surplus / (deficit) for year 38,911

Nature and purpose of funds Funding for new parochial hall

Period end date: 31/12/2023

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
				4,240
				-
				40,500
				2,321
				-
				-
				-
				9,285
			-	56,346
				OK
				-
				-
			-	-
				OK
			-	56,346
				OK
				-
				-
				-
				17,435
				-
				-
				-
				-
				-
				-
				-
			-	17,435
				OK

											-
											-
	-			-			-			-	-
											OK
	-			-			-			-	17,435
											OK
-			-			-			-		38,911
											OK
-			-			-			-		-
-			-			-			-		38,911

Total restricted funds last period

100 - - 9,442 - - - 4,274 13,816

13,816

61,837 450 - - - - - - 62,287

-

62,287 ( 48,471) - (48,471)