## **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)**