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2021-12-31-accounts

PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 CHARITY NUMBER: 101984

PARISH OF MALONE: CHURCH OF SAINT JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

CONTENTS

Charity Information 2
Trustees Report 3 - 5
Statement of Trustees Responsibilities 6
Independent Examiners Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes 10 - 17

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PARISH OF MALONE: CHURCH OF SAINT JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

CHARITY INFORMATION

Trustees Rev Canon Stephen Fielding
Mr John A Wright
Mr Norman Campbell
Mrs Anne Lucinda Twaddell
Mr Douglas Gibson (Retired April 2021)
Miss Catherine Turner
Dr Kenneth Dunn
Mr Arthur Macartney (Retired April 2021)
Mr Stephen Blake Knox
Dr Rosemary Black (Retired April 2021)
Mrs Patricia Pierce (Retired April 2021)
Mr David McCoy
Dr Gordon Millington
Mr Alan Armstrong
Professor Michael Kerr
Mr Richard Finlay
Dr Nicholas Clarke (Retired April 2021)
Mr Brian Milford (Appointed April 2021)
Dr Deirdre Donnelly (Appointed April 2021)
Mr Michael Burton (Appointed April 2021)
Chairman Rev Canon Stephen Fielding
Secretary Norman Campbell
Treasurer John A Wright
Charity Number NIC 101984
Registered Office The Parish Office
141 Malone Road
Belfast
BT9 6SX
Date of Registration 20 February 2015
Independent Examiner RSM UK Tax and Accounting Limited
Number One
Lanyon Quay
Belfast
BT1 3LG
Bankers Danske Bank
Donegall Square West
Belfast
BT1 6JS

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PARISH OF MALONE: CHURCH OF SAINT JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

TRUSTEE’S ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustee’s present their report and financial statements for the year ended 31 December 2021.

REFERENCE AND ADMINISTRATIVE DETAILS

The Church of St. John The Evangelist, Parish of Malone, Diocese of Connor registered with the Charity’s Commission for Northern Ireland on 20 February 2015. The charity number is 101984. It’s principal office and registered office is The Parish Office, 141 Malone Road, Belfast, BT9 6SX.

The Trustees who have held office since 1 January 2021 are as follows:

Rev Canon Stephen Fielding Mr John A Wright Mr Norman Campbell Mrs Anne Lucinda Twaddell Mr Douglas Gibson (Retired April 2021) Miss Catherine Turner Dr Kenneth Dunn Mr Arthur Macartney (Retired April 2021) Mr Stephen Blake Knox Dr Rosemary Black (Retired April 2021) Mrs Patricia Pierce (Retired April 2021) Mr David McCoy Dr Gordon Millington Mr Alan Armstrong Professor Michael Kerr Mr Richard Finlay Dr Nicholas Clarke (Retired April 2021) Mr Brian Milford (Appointed April 2021) Dr Deirdre Donnelly (Appointed April 2021) Mr Michael Burton (Appointed April 2021)

OBJECTIVES AND ACTIVITIES

The mission of the Parish of St. John’s, Malone, is to proclaim the Gospel of the reconciling love of God in Christ through Word, Sacrament and Daily Living

ACHIEVEMENTS, PERFORMANCE AND PUBLIC BENEFIT

St. John’s Parish Church continued to provide daily and weekly worship and prayer, provided pastoral care, mission and outreach work. St John’s Parish Church has continued to meet the Public Benefit requirement in support of the advancement of the Christian religion. Through the activities of the Parish the advancement of religion e.g. public worship, support for the provision of public worship and other activities through which Christian witness and outreach have been delivered. Benefit has been provided through Christian worship contributing to the spiritual well-being of the congregation and the reinforcement of Christian values. St John’s Parish Church has mitigated any potential harm from its activities e.g. Child protection policy and restricted access to unsafe areas.

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PARISH OF MALONE: CHURCH OF SAINT JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

TRUSTEE’S ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Parish has given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the objectives of the Parish as well as providing public benefit.

FINANCIAL REVIEW

As of 31 December 2021, St John’s Parish Church’s accounts with Danske Bank had a positive balance of £34,819 (2020: £59,412). In addition, St John’s Parish Church holds deposit accounts with Virgin Money and Bank of Ireland totalling £148,489 (2020: £148,228). The figures for the year show income decreasing to £122,819 (2020: increasing to £211,077) with net decrease in funds of £8,356 (2020: net increase of £43,048).

RESERVES POLICY

A policy on reserves has been established which is to achieve a level of reserves which match the needs of the Charity both at the current time and in the foreseeable future. At the year end unrestricted reserves totalled £132,508 (2020: £139,230) and restricted reserves totalled £68,048 (2020: £69,682). Restricted reserves have been earmarked for the upkeep of the church and musical activities.

GOING CONCERN

The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that the Parish can continue its activities and that the financial statements for the year ended 31 December 2021 can be signed off as a going concern. In applying the going concern basis the directors have considered the impact of the Covid-19 pandemic on the charity. The impact of the pandemic has been limited and the charity still has sufficient resources to continue to meet all liabilities as they fall due for the foreseeable future.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document and Constitution of the Charity

Chapter 111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry Members are the Charity Trustees.

Recruitment and Appointment of Select Vestry (Trustees)

All members of the Church of Ireland who are over the age of 18 and are either resident within the parish or live elsewhere but have been accustomed members of the congregation for at least three months may register as members of the General Vestry of the church allowing them to attend and vote at meetings of the General Vestry and to stand for election of the Select Vestry.

Meetings of the General Vestry are held at least once a year. The Select Vestry is elected as part of this General Vestry meeting. The Select Vestry will hold their positions for a period of one year. Select Vestry members may be re-elected annually and there is no limit on the number of terms which may be served.

Pay and remuneration

The stipend of the incumbent of St John’s Parish Church, Rev Canon Stephen Fielding (£35,977 pa), is paid directly by the Parish and this amount is in accordance with figures approved by the Select Vestry. A locomotory allowance of £6,590 pa, and an Expenses of Office Allowance of £1,200 are also paid directly by the parish and are in accordance with figures approved by the General Synod of the Church of Ireland and the Diocese of Connor.

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PARISH OF MALONE: CHURCH OF SAINT JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

TRUSTEE’S ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

04/04/22

This report was approved by the Board of Trustees on ………………….

S A Fielding John A Wright …………………………. ………………………….. Canon S A Fielding John A Wright Trustee Trustee

S A Fielding

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PARISH OF MALONE: CHURCH OF SAINT JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Northern Ireland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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PARISH OF MALONE: CHURCH OF SAINT JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

INDEPENDENT EXAMINER’S REPORT TO THE CHARITY TRUSTEES OF THE PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST

I report on the accounts of Parish of Malone: Church of Saint John the Evangelist for the year ended 31 December 2021, which are set out on pages 8 to 17.

RESPECTIVE RESPONSIBILITIES OF CHARITY TRUSTEES AND EXAMINER

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008 (‘the Charities Act’).

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S REPORT

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters.

An independent examination does not involve gathering all evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the accounts present a ‘true and fair view’ and my report is limited to those specific matters set out in the independent examiner’s statement.

INDEPENDENT EXAMINER’S STATEMENT

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with the following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Ku vw Tox

Mr Richard Gardiner FCA On behalf of RSM UK Tax and Accounting Limited

Chartered Accountants Number One Lanyon Quay Belfast BT1 3LG

05/04/22 Dated: ……………..

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PARISH OF MALONE: CHURCH OF SAINT JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Notes
Income from:
Donations and legacies
2
Investments
3
Other income
4
Total income
Expenditure on:
Charitable activities
5
Total resources expended
Net movement in funds
Total funds brought forward
Total funds carried forward		 2021
2021
2021
2020
Unrestricted
£
Restricted
£
Total
£
Total
£
115,357
1,654
117,011
206,198

2,546
-
2,546
1,114
3,262
-
3,262
3,765
121,165
1,654
122,819
211,077
127,887
3,288
131,175
168,029
127,887
3,288
131,175
168,029
(6,722)
(1,634)
(8,356)
43,048
139,230
69,682
208,912
165,864
132,508
68,048
200,556
208,912

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PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

BALANCE SHEET AS AT 31 DECEMBER 2021

Notes
Fixed Assets
Tangible Assets
8
Current Assets
Cash at bank and in hand
9
Debtors
10
Liabilities
Creditors falling due within one year
11
Net current assets
Total assets less current liabilities
The funds of the Charity
Unrestricted Funds
12
Restricted Funds
13
Total Charity Funds		 2021
£
2020
£
16,194
-
183,308
207,640
7,065
6,614
190,373
214,254
(6,011)
(5,342)
184.362
208.912
200,556
208,912
132,508
139,230
68,048
69,682
200,556
208,912

04/04/22 The financial statements were approved by the Board of Trustees on …………………….. and signed on their behalf by

S A Fielding John A Wright
Canon S A Fielding John A Wright
Trustee Trustee

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PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

NOTES TO THE ACCOUNTS

1. Accounting policies

Charity information

Church of St John the Evangelist is a constituted parish of the Church of Ireland and is governed and managed under the Constitution of Church of Ireland. Parish of Malone Church of St. John the Evangelist’s is an unincorporated charity registered with the Northern Ireland Charities Commission. The registered office is The Parish Office, 141 Malone Road, Belfast, BT9 6SX.

Accounting convention

The financial statements have been prepared in accordance with the charity's Constitution, the Charities Act (Northern Ireland) 2008 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. In applying the going concern basis the trustees have considered the impact of the Covid-19 pandemic on the charity. The impact of the pandemic has been limited and the charity still has sufficient resources to continue to meet all liabilities as they fall due for the foreseeable future. Accordingly, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

1. Accounting policies (continued)

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.

Expenditure on charitable activities includes costs undertaken to further the purposes of the charity.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include payroll and support costs which support the charity's activities. These costs have been allocated to expenditure on charitable activities. The basis on which support costs have been allocated are set out in the notes to the accounts.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised as to write off the cost off assets less their residual values over their useful lives on the following basis:

Computer Equipment

20% straight line basis

Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are needed.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due

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PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

1. Accounting policies (continued)

Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The trustees have not made any significant judgments, estimates or assumptions in the preparation of the financial statements.

2.
Donations and Legacies


Parochial Giving
Donations and gifts
Legacy
For the year ended 31 December 2020		 Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
111,137
-
111,137
101,478
2,220
1,654
3,874
4,720
2,000
-
2,000
100,000
115,357
1,654
117,011
206,198
204,655
1,543
206,198

3. Investments

Investments
Investment Income
Interest received		 2021
2020
£
£
2,142
277
404
837
2,546
1,114
Other Income
Contributions towards Heat and Light by Users of Halls
Garden of Remembrance Income		 2021
2020
£
£
1,400
3,765
1,862
-
3,262
3,765

4. Other Income

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PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

5. Charitable Activities

Clergy Stipend and Locomotory expenses
Choir and Organist
Heat and Light
Repairs and Replacements
Rectory Expenses
Insurance
Printing, Stationery, Postage & Telephone
Honorarium and Presentations
Miscellaneous
Sunday School and youth expenses
Diocesan charges
Allocation to Missions and Charities
Depreciation
Support Costs
Accountancy
Independent examination
Wages
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 December 2020
Unrestricted funds
Restricted funds		 General
Fabric
Music
Flower
Fund
Fund
Fund
Fund
£
£
£
£
56,932
-
-
-
13,600
-
-
-
3,856
-
-
-
2,216
2,868
-
-
6,627
-
-
-
5,454
-
-
-
2,186
-
-
-
1,600
-
-
-
1,750
-
75
345
-
-
-
-
14,373
-
-
-
8,100
-
-
-
1,800
-
-
-
118,494
2,868
75
345
1,740
-
-
-
1,200
-
-
-
6,453
-
-
-
9,393
-
-
-
127,887
2,868
75
345
127,887
-
-
-
-
2,868
75
345
127,887
2,868
75
345
128,173
-
-
-
-
39,706
150
-
128,173 39,706
150
-		 Total
2021
£
56,932
13,600
3,856
5,084
6,627
5,454
2,186
1,600
2,170
-
14,373
8,100
1,800		 Total
2020
£
58,155
13,642
7,950
42,273
3,677
5,052
3,422
1,719
2,296
120
14,582
9,000
-
121,782
1,740
1,200
6,453		 161,888
900
900
4,341
9,393 6,141
131,175 168,029
127,887
3,288		 128,173
39,856
131,175
168,029

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PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

6. Trustees

Rev Canon Stephen Fielding , who is a trustee and Rector of the Parish of Malone, received remuneration £35,977 (2020: £35,977) for his services as Rector of the Parish of Malone: Church of St John The Evangelist. There was no trustee expenses incurred in the year. A locomotory allowance of £6,590 pa, and an Expenses of Office Allowance of £1,200 are also paid directly by the parish and are in accordance with figures approved by the General Synod of the Church of Ireland and the Diocese of Connor.

7. Employees

Number of employees

The average monthly number of employees during the year was:

Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2021
2020
Number
Number
2
2
2021
2020
£
£
54,525
51,925
(802)
909
9,662
9,662
63,385
62,496

No employees received total employee benefits (excluding employers pension costs) of more than £60,000 (2020: Nil) during the year.

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PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

8.
Tangible Fixed Assets
Cost
Additions
At 31 December 2021
Depreciation
Charge for the year
At 31 December 2021
Net Book Value
At 31 December 2021
At 31 December 2020
9. Cash at bank and in hand
Bank Account No. 1
Bank Account No. 2
Bank Account No. 3
Monies on Deposit
10.
Debtors: amounts falling due within one year
Prepayments
Other debtors		 Computer
equipment
£
17,994		 Total
£
17,994
17,994 17,994
1,800

1,800
1,800 1,800
16,194 16,194
- -
2021
£
34,819
10
10
148,469		 2020
£
59,412
10
10
148,208
183,308 207,640
2021
£
5,185
1,880		 2020
£
4,817
1,797
7,065 6,614

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PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

11. Creditors: amounts falling due within one year

Cdit t flli d ithi
reors: amouns ang ue wn one year
Accruals
Other creditors
Tax and Social Security
Total		 2021
2020
£
£
2,640
2,100
2,402
3,242
969
-
6,011
5,342

12. Unrestricted Funds

Unrestricted Funds
Unrestricted
Fund
Total		 Balance at
1 January
2021
Incoming
resources
Resources
expended
Balance at
31 December
2021
£
£
£
£
139,230
121,165
(127,887)
132,508
139,230
121,165
(127,887)
132,508

13. Restricted Funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations held on trust for specific purposes.

Fabric Fund
Music Fund
Flower Fund
Total		 Balance at
1 January 2021
Incoming
resources
Resources
expended
Balance at
31 December
2021
£
£
£
£
64,656
948
(2,868)
62,736
5,026
-
(75)
4,951
-
706
(345)
361
69,682
1,654
(3,288)
68,048

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PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2021

14. Analysis of Net Assets between Funds

Tangible Assets
Current assets
Creditors falling due within
one year
Net Assets		 Unrestricted
Funds
Restricted
Funds
Total Funds
2021
Total Funds
2020
£
£
£
£
16,194
-
16,194
-
122,325
68,048
190,373
214,254
(6,011)
-
(6,011)
(5,342)
132,508
68,048
200,556
208,912

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