St Aidan's Parish church
"SeFving chFi5t in the Community
St Aidan's Parish Church
Blythe Street
Belfast
BT12 5HX
Statement of Income and Expenditure
Statement of Assets and Liabilities
For year ended 31 st December 2022
Charities Number: NIC101978

Statement of Income and Expenditure & Statement of Assets and Liabilities
Table of Contents
References and Adminlstratlve Detalls.................................................................................................
Independent Examlners Report to the Trustees,.....................................
No.1 Account.............................................................................................................................................
Unr8strl¢ted- Deslgnated - Restrlcted - Endowment Funds...........................................................
Accountlng Pollcles..................................................................................................................................
Income and Expenditure..............................................
Transfers betwe8n Accounts....................................,.................... .. ............................,................,.............
Assets Retained for Parish Use................................,......,.......... ...................................................,.....,....,.
Investments... . .. . ..... ..............................................,...,.... .. .............................................,.......,...........,..,....
Reconclllatlon of Cash Accounts........................................................................................................
Movamont In Funds..........................................
Purpose of Restrlcted Funds................................ ...................................................................................,. io
Purpose of Designated Funds............,.....................................................................,................................. io
Collactlons for Thlrd Partles................................................................................................................. io
Transactlons wlth the Trustees............................................................................
io
Governance Costs ................................................................. ................................................................ 10
St. Aidan's Parish Church
Charities Number: NIC101978

Statement of Income and Expenditure & Statement of Assets and Liabilities
References and Administrative Details
Charity Name:
St Aidan's Parish Church
Charity Registration
Number:
Correspondence Address:
NIC101978
st Aidan's Parish Church
Blythe Street
Belfast
BT12 5HX
Trustees,:
Reverend Canon Kevin Graham (Until 31 St July 2022)
Venerable Barry Forde (From 1 st August 2022)
Mrs E. Adair
Mrs B. Bowden
Mr A. Campbell
Mrs M. Close
Mrs D. Coates
Mrs E. Collins
Mr J. Collins
Mrs M. Couchman
Mr R. Griffin
Mr S. J. Griffin
Mrs A. Hunter
Mr J. Hunter
Mr E. Murray
Mr R Redpath
Mrs A. Richardson
Mr A Serplus
Principle Office-bearers
Clergy:
Reverend Canon Kevin Graham (Until 31 sl July 2022)
Venerable Barry Forde (From 1 sl August 2022)
Honorary Secretary:
Honorary Treasurer:
Vacant
Mrs D. Coates
Independent Auditor
Mr Peter Grant
31 Masket Drive
Carryduff
Belfast
BT8 8QP
Bankers
Danske Bank
49-51 University Road
Belfast
BT7 1ND
St. Aidan's Parish Church
Charities Number: NIC101978

Statement of Income and Expenditure & Statement of Assets and Liabilities
Independent Examiners Report to the Trustees,
Mr Peter Grant reviewed the annual ended 31st December 2022 on the 3rd April 2023
and made the necessary adjustment as and where necessary based on the principle
records and information given to him.
St. Aidan's Parish Church
Charities Number: NIC101978

Statement of Income and Expenditure & Statement of Assets and Liabilities
No.1 Account
ST. AIDANS PARISH CHURCH
INCOME & EXPENDITURE REPORT 2022
Unrnvtrlctyd D•BILwtsd Fvnts ftBitrlct•d Fwnd* Ènd¢ywm•ntFundv Totsl
Inwmo
19515.47
3876.59
477.20
2.00
19515.47
387e.59
477.20
Gift Ai
L005D ColhctlDn
Int•N8VChvlct)vlax
hffjwDns
Spèc&1
440.00
440.00
0.00
3857.50
0.00
10983.21
2815.65
0.00
425.00
28.80
3857.50
10983.21
2815.65
0.00
425.00
28.80
Dfc Chadlle8
S1.h*ry M3gdGknn8
Advo￿n0 Inwm
T•LIl In¢•m•
41981.42
440.
0.00
0.00
424
Expandlturè
ciorgy SIiD•nd. ltrfD, CPE 4
FarnltyWDtthr
ofconnoi Wag••
R￿ Gonornl Fun¢J8
Oulr•$¢h WDther
3500.00
4874.91
2249.10
12168.91
3500.
4874.97
2249.10
12188.31
0.00
0.00
0.00
2789.98
474.00
Chutth Exp•na•$
OM
EL•drfKty
8trM4$t Cdy Hllll- P￿nnIn￿ oflt•
2789.08
474.00
Org•nknt
RoP8ir8, & Wnierrth•￿•0
In•uMnc•
226S.00
2255.00
2406.8J
2405.55
0.00
F19.00
516.70
1016.
875.00
516,70
7016.90
0.00
1200.00
1846.02
Gffjund R•nl & W•t•rChar90•
ADT Alim& & Flm Stsfety
RBp41rn
ULS L4nd & Prop•rty
InBumnc&
1200.(X)
1648.02
Ro¢iory
2102Q.48
21620.48
R•et¢rs Exp•ntsvs
0.00
Curnlèlge
1481.B2
1481.82
Olher
ParfAh ￿VI￿ Reporto & En￿￿9••
Bank Fo8$ & ¢h$ru•#
cOp￿r & Pholocopl•A
Ccll Ll¢8nc•
P￿9￿n￿l￿?￿3 & L•ll￿Trp GW
AccounlBDCY Fee8
Gknbal med￿ R•fund
766.71
156.01
768.71
166.01
258.17
2410.00
270.00
576.92
522.04
358.08
358.17
2410.00
270.00
576.92
522.04
358.98
Sundrt
i8slon8
921.00
921.(M)
Yotrl Exp•ndl￿r•
43404.78
921.00
23102.30
67426.08
-1423.36
481.00
4310Z.30
0.00
-251KM.66
0.00
24375.14
24a70.14
Signed on be
If ofth
ustees,.
Trustee 1
Trustee 2
St. Aidan's Parish Church
Charities Number: NIC101978

Statement of Income and Expenditure & Statement of Assets and Liabilities
Other Accounts
Unre$trlet•d Funds Dgfjignated Fund*
R•strlcted Funds Endowment Funds Total
No 2 AGcorint
Donation5
Bank Int&r98t
1301.02
35.80
1307.02
35.80
Totsl Incom8
0.00
0.00
1336.82
0.00
1336.82
0.00
0.00
Total Exp•ndltur•
Tronsf•rs
1012.72
1012.72
Unrg•trlctsd Fund8 ogjlgnatsd Fund•
Rg•trlctsd Fund8 Endowm•nt Fund• Totsl
Ng 3 Ac¢ount
0.00
0.0
Donatlons
B8nk Int&r¥st
Totsl In¢omo
30.59
30.59
30.59
30.59
0.00
0.00
0.00
Total Exp•ndltur•
0.00
Tran8f•
0.00
Curnt•g• Account
Rectory Incor
Cur816ag8 Incon
Int8r8St
6000.00
6457.68
103.26
6000.00
6457.68
103.26
Totsl Incom•
0.00
0.00
12560.94
0.00
12560.94
Totsl EXp•nd1￿f•
0.00
Tr•n•f•ro
-25387.86
.25387.86
Unr••trlct•d Fund• D•Blgnat•d Fund8
Rg•trlet•d Pund• Endowm•nt Fund• Total
Onlln• Accourrt
Donatlons & Onllna FWO
Interè*
Totsl Incom•
7.230.00
7.58
7 237.58
7.230.00
7.58
0.00 £ 7 237.58
0.00
0.00
FWO movgd t• No1
Account
Totyl Exp•ndltur•
Tr4n8f•rs
Signed on beh
ofth
ustees,.
Trustee 1
Trustee 2
St. Aidan's Parish Church
Charities Number: NIC101978

Statement of Income and Expenditure & Statement of Assets and Liabilities
Unrestricted - Designated - Restricted - Endowment Funds
Unr•$tricted Fund¥ D&8lgnatsd Funds
Cash Account
No1
No2
No3
Curateag&
Onlh)e
Totsl Cavh Funds
Restrlct•d Funds Endowment Fund• Total
-1423.36
0.00
0.00
0.00
7237.58
5814.22
481.00
0.00
30.59
0.00
0.00
450.41
-23102.30
1336.82
0.00
12560.94
0.00
-9204.54
0.00
0.00
0.00
0.00
0.00
0.00
-25006.66
1336.82
30.59
12560.94
7237.58
-3840.73
A88•ts Relalned lor tho
Parltsh￿ Own Us•
Paiish Chur¢h
Parish Hall
Rectory
Curatgage
Fixture$ & Filtlng$
Total A¥s8t8
0.00
0.00
0.00
0.00
50.00
so.oo
0.00
0,00
0.00
0.00
50.00
50.00
0.00
0.00
0.00
Inv•itmont Assets
Equtty Inve8trnents
Other Llsted InveBlrnenls
RCB Ca3h account8
Ilncludlng Sab of Part5h
Hall)
Invest￿nts In RCBI CIT
unrt Trust$
Investment Propertles
Other unllstgd
Invesln*nl8
Total Inv•Jtm•nt A*¥•t8
0.00
0.00
175877.31
175877.31
260828.00
0.00
260828.00
0.00
436705.31
0.00
438705.31
0.00
0.00
0.00
Signed on beh
If of the Trustees,.
Trustee
Trustee
St. Aidan's Parish Church
Charities Number". NIC101978

Statement of Income and Expenditure & Statement of Assets and Liabilities
Accounting Policies
Set out below are the principal accounting policies which have been adopted in the
compilation of the Income and Expenditure as well as Statement of Assets and
Liabilities.
Income and Ex
enditure
All items of income and expenditure included within the Income and Expenditure
Accounts have been accounted for on a cash receipt basis.
Transfers between Accounts
Transfers between accounts have been completed to ensure that the No1 account
retains a minimal balance of £2000.00 Transfers out of the No1 have been to place to
move restricted monies to restricted accounts.
ssets Retained for Parish Use
The Parish assets comprise of the following:
1. Church Building
2. Parish Hall (Right of Use only for 2 years after sale)
3. Rectory
4. Curateage
The Church Building is 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 cost or valuation is not available and such information
cannot be obtained at a cost commensurate within the benefit to the users of the
accounts and to the Parish.
The Parish Hall was built in the 1890s with an extension in the 1940s. There are no
reliable records of the cost of this construction and valuation approach for such a
building lacks sufficient reliability The Parish Hall was sold in May 2022 with its sale
value lodged with the Representative Church Body (RCB) of the Church of Ireland,
where it will be held until a new hall is purchased or the Parish Church is re-ordered
to facilitate hall facilities.
The rectory was built in 1992 and purchased by the Parish in 1997. While a relatively
modern building, construction costs have not been available from the previous owners.
Therefore, no reliable records of the cost of this construction and valuation approach
for such a building lacks sufficient reliability. As a result, this building is not recognised
in the parish statement of accounts of asset and liabilities.
The Curateage was built in the 1920s and purchased by the Parish in 1976. There are
no reliable records of the cost of this construction and valuation approach for such a
building lacks sufficient reliability. As a result, this building is not recognised in the
parish statement of accounts of asset and liabilities.
St. Aidan's Parish Church
Charities Number: NIC101978

Statement of Income and Expenditure & Statement of Assets and Liabilities
I nvestments
The Parish receives dividend income from Investments held with the Department for
Communities (DFC) and the Representative Church Body (RCB) of the Church of
Ireland.
Reconciliation of Cash Accounts
The following table provides the reconciliation of all accounts.
Account
Balanco 1st January 2022 Income
Expendlturg Transfers
Balancè 31 #t Decomber 2022
No1
No2
No3
QJral8age
Online Donalijns
Totsl
1697.63 42421.42
27317.79 1336.82
25098.50
30.59
92647.79 12560.94
0.15 7237.58
146761.86 63587.35
67428.08
0.00
0.00
0.00
0.00
67428.08
24375.14
1012.72
0.00
-25387.86
0.00
0.00
1066.11
29667.33
25129.09
79820.87
7237.73
142921.13
Movement In Funds
Unrn$tri¢tod
AGGount
Balan¢& 1st January 2022 Income
Exponditur• Trnnsf8r8 Balan￿ 316t Decomb•r 2022
No1
No2
No3
Curat88g8
Online Donations
Total
-983.77 41981.42
0.00
0.00
3490.00
0.00
0.00
0.00
0.15 7237.58
2506.38 49219.00
43404.78
0.00
0.00
0.00
0.00
43404.78
0.00
0.00
0.00
-2407.13
3490.00
0.00
7237.73
8320.60
0.00
Re•trfcted
A¢¢ounl
Balance 18t January 2022
Incomo
Expondlturo Tran8forn 8alanrA 31st Docambor 2022
No1
No2
No3
Curaleage
Online Donations
Total
0.00
0.00
27317.79 1336.82
18398.51
0.00
92647.79 12560.94
0.00
0.00
138364.09 13897.76
23102.30 24375.14
0.00
1012.72
0.00
0.00
0.00 -25387.86
0.00
0.00
23102.30
0.00
1272.84
29667.33
18398.51
79820.87
0.00
129159.55
Dg¥lgnated
Account
Balanco 1st January 2022
In¢omo
Expendlturn Tranoforn Balance 31st Do¢omber 2022
No1
No2
No3
Curaleage
Onl￿& Donati?ns
Total
2681.40
0.00
3209.99
440.00
0.00
30.59
0.00
0.00
470.59
921.00
0.00
0.00
0.00
0.00
0.00
0.00
2200.40
3240.58
0.00
0.00
5440.98
0.00
0.00
921.00
0.00
5891.39
Endowment
Account
Balance 1st January 2022
In¢omo
Expendlture Tran8for8 8alanc• 31st Decefflber 2022
No1
Ng2
No3
Curate8ge
Onlwie Donattins
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total Fundg
146761.86 63587.35
67428.08
0.00
142921.13
St. Aidan's Parish Church
Charities Number: NIC101978

Statement of Income and Expenditure & Statement of Assets and Liabilities
Pur
ose of Restricted Funds
The Curateage Account is used to receive income from both the Rectory and
Curateage and cover all repairs to both properties.
The No. 2 account is to assist the parish with repairs to all parish propety.
Pur
ose of Desi
nated Funds
Designated funds are held for specific duties the parish is expected to perform, such
as Sunday School teaching.
The No.3 Account is used to receive income for these purposes.
Collections for Third Parties
The Parish received £440.00 in collections towards and donated £921.00 to the
following charities:
Leprosy Mission
ICM
BCMS
Crosslinks
CMS Ireland
Church Army
Bishops Appeal
Nl Hospice
Divine Healing
Birds of Paradise
Transactions wlth the Trustees
No trustee or a person related to a trustee had any personal interest in any contract
or transaction entered by the charity during the year.
GovernanGe Costs
Governance costs were not incurred during the year,
St. Aidan's Parish Church
10
Charities Number.. NIC101978