CHARrrY REGISTRATION NUMBER NIC 102322 HMRC REGISTRATION NUMBER XR41413 Church of St John Baptist Financial Statements for the period ended 31 December 2023
Cburch of St John Baptist Church infornlation Rector VACANT 2 Wo¢)dland Avenue Helen's Bay Co Down BT19 ITX (028) 9185 3601 Rector's Church Warden Mr. M. Brown People's Church Warden Mrs. K. Gay Rector's Glebe Warden Mr. D. Ferguson People's Glebe Warden Mr A. Ellioll Dlocesan Synodsmen Mrs J. Connolly Mrs C. Hunter Supplementsl Diocesan SyDodsmen Mrs I. Graham Mr F.B. Hall Parochial Nominators Mr T. N. Nevin Mr J. D. Ferguson Mrs. G. McDonald Mr. A. Elliott Supplementary Parochial Nominator Mrs. J. Connolly Dr. V. Craig Mr. M. Hanna Mrs. I. Graham Select Vestry Members Mr Michael Brown (ex officio) Mrs Jane Connolly Dr Rona Craig Mr Acheson Elliott (ex officio) Mr Douglaas Ferguson (ex officio) Mrs Karen Gay {ex offAClO) Dr Frank Graham Mr Michael Hanna Mr Richard Holmes Mrs Jenny Houghton Miss Linda Manning MTS Gillian McDonald Mrs Margaret Mcmahon Mr Terry Nevin Miss Juliann Pollin Mr8 Hazel Wilson
Church of St John Baptist Honorary Independent Examiner Mr. S. Wood Msc BA ACIB. Organist and Choirniistress Miss H.B. Drury 7 Grange Avenue Bangor Co Dow BT20 3QF Honorary Trthsurer Dr F.S. Graham 16 Church Road Helen's Bay Co Down BT19 ITP (028) 9185 3362107788412083 1 f.graham@kainos.com Honorary Secretary Mr M.E. Hanna 17 Fort Road Hclcn's Bay Co Down BT19 ILA (028) 9185 2448 107775449340 1 michaelhanna l @btinternet.com Bankers Inster Bank Unit 13 Springkn'll Shopping Centre Bangor BT19 IND Charity Number NIC 102322 HMRC Number XR 414J3 Church Address 13 Fort Road Helen's Bay BT19 ILA
Church of St Jolm Baptist Contents Page Statcment of Select Vesty's Responsibilities Ind¢pendent Examinevs Report Statement of Financial Activities Ba]ance Sheet Notes to the Financial Statements 6-12
Cbureh of St John Baptkst Statement of Trustees, responsibilities for the period ended 31 December 2023 The members of the Select Vesty act as the Church's Trustees and as such responsible for preparing the Annual Report and the Financial Stat¢m¢nts in accordance with applicable law and regulations. Law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each rinancial period which give a true and fair view of the Church's financial activities during the year and of its fmancial position at the end of the year. In preparing those financial statements. the ITusQes are required to: (a) select suitable accounting policies and then apply them consistently" (b) make judgements and estimates that are reasonable and prudent. (c) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the fmanC1 statements: (d) prepare the fjnancial statements on the going concern b&8is unless it is inappropriate to presume that the Church will conlinue in business. The Select Vestry are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial po8ition of the Church and to enable them to ensure that the Financial Siat¢ments comply with the Charities Act (Northern Ireland) 2008. They have general responsibility for taking such t*t¢ps as are reasonably open to them to safeguard ihe as8ets of the Church and to prevent and detect fraud and oth¢T iegUlarl¢1es. By order of the Select Vestry Chairperson Date Page I
Church of St John Baptist Independent Einer'S report to the members of Church of St John Baptist I report on thc financial statements of Church of St John Baptist for the period ended 31 December 2023 which comprise the Statement of Financial Activities. the Balance Sheet. and the related notes. These Financial Statements have becn prepared under the accounting policies set out therein. Respective responsibilities of Trustees and the Examiner As described in the Stalement of Select Vesty Responsibilities. the Select Vestry is responsible for preparing the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: (a) Examine the account8 under section 65 of the Charities Act. (b} Follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act. (c) State whether particular matiers have Come to my attention. Basls of independent examiner's report I have examined your charity accounts as requir¢d under section 65 of the Charities Act and my examination was catricd out in accordance with the general Directions given by the Charities Conuwssion for Northern Ireldnd under section 65(9)(b) of thc Charities Act. My examination included a review of the accounting records kept by the Charity and a Comparison of the accounts presenfrd with those records. It also includcd consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me Cause to believe: l. That accounting records were not kept in accordanee with section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charities Act: 4. That there is further information necded for a proper understanding of the accounts to be reached. Page 2
Church of St Jokn Baptist Independent Examiner's report to the members of Church of St John Baptist continued Independent Examlner's statement I have completed my examination and have no concerns in respect of the matters ( l ) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no ntterS that require drawing to your attention. Page 3
Church of St John Baptist Statement of Financial Acliviti&g (including income and expenditure account) for the period ended 31 December 2023 2023 2023 Unrestricled Restricted Funds Funds 2023 Total Funds 2022 Total Funds Note Incoming resources Incoming resources from generated funds - FWO and one-off donations Special collections - Fundraising activities - Use of hall - Investment income - Bequests - Harvest - Sundry income Incoming resources from charitable activlti&s Gift aid reclaimed 71,603 71.603 12,971 3.889 2.918 1.989 27,Otx) 74.416 12,971 3,868 21 2.918 1.989 27.IK)O 4.410 5.473 688 15,950 2,160 75 2,235 760 16,044 16.044 16,508 - Represeniative Church Body (RCB) 15 15 1,725 Total Incoming resources 121.750 16,914 138,664 119,974 Resources expended Charilable activitieb 101,706 12,660 114.366 102,742 Total resources expended (101.706) (12,660) (114.366) (102,742) Net surplusl{deficlt) In funds 20.044 4,254 24,298 17,232 Movement in Restricted Funds Balance brought forward at beginnAng of year (35,(K)O) 350.818 35.0(X) 11.927 362,745 345,513 Balance carried forward at the end of the year 335.862 51,181 387,043 362,745 The chltY has no recognised gains or losses other than those included above and therefore no separate statement of total recognised gains and losses h&8 been presented. The incoming resources and resources expended amounLS &S Stated above are derived solely frnm continuing operations. The not on pages 6 to 12 forni an integral part of these fmancial statements. Page 4
Chureh of St John Baptist Balance Sheet as at 31 December 2023 2023 2022 Noles Fixed assets Tangibl¢ assets 256,623 256.536 Current assets Debtors Cash at bank and in hand 10 221 130,199 2.718 106.691 130,420 109,409 Creditors: amounts falling within one year 11 (3,2(K)) Net current assets 130,420 106,209 Total assets less current Ilabilities 387,043 362,745 Net assets 387,043 362,745 Capital and reserves UnreslriLted funds Restriclcd funds 12 13 335.862 51.181 350,818 11,927 387,043 362,745 The financial statements were approved by the Vesty on behalf by: 13 YIA bLt and signed on its Chair: Rev. Canon Simon Doogan. Area Dean NIC 102322 HMRC XR41413 The notes on pages 6 to 12 forni an integral part of th£8e fmancial statements. Page 5
Church of St John Baptist Notes to the Financial Statements for the period ended 31 December 2023 Accounting policies 1.1. Basis of accounting The Charity prep*eS its fanCIal statements under the historical cost convention. The financial statements have been prepared in accordance with the Accounling and Reporting by Charities - Statement of Recommended Practice (SORP 2005) and applicable accounting standards. The Trustccs have availed of the exemptions of FRS l and have not prepared a cash flow statement. 1.2. Fund accounting Unrestricted funds ar¢ g¢n¢tal funds which are available for use at the discretion of the trusfres in fUitherLe of the gen¢ral obje¢tiv¢s of the charity and have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular Purposes. The Cost of raising and administering such funds are charged against the specifjc Chlty. Investment income and gains a allocated to the unrestricted fund. 1.3. Incoming resources All incoming resources are included in the statement of financial activities when the charity is lcgally entitled to the income and the amount can be quantified with reasonable accuracy. For lcgacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. Gifts in kind donated for distribution are included at valuation and recognised &s income when they are distributed to the Projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bcaring the cost. No amounts are included in th¢ financial siatcments for services donated by volunteers. Due lo the nature of the donated income. such income is not capable of control by the Charity. However. financial controls are in place to ensure accurate recording and safeguarding of all income received by the Charity. Investment income is recognised on a received basis. 1.4. Resources expended All expediture is accounted for on a payment basis other than the special collection provision and has been classified under headings that aggregate all costs to the category. Page 6
Church of St John Baplist Notes to the Financial Statements for the period ended 31 December 2023 . continue41 1.5. Tangible red assets and depreciation Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life. as follows: Church hall Rectory Fixtures, fittings and equipment Noi deprecialed Not depreciated 20% reducing balance FWO and one-off donations 2023 2023 2023 2022 Unrestricted Restricted Total Total Loosc cash donations FWO envelopes & SO'S Donation - Esiate of V Mcmillen Oneff donations 4.257 60.871 4,257 4,001 60.871 61,623 5,475 5,475 8,792 71,603 71,603 74.416 Year ended 2023 Year ended 2022 Rector's remuneration Remuneration and other emoluments Locomolory Office expenses 37.504 5,996 800 42,591 5,996 800 44,300 49,387 Fundraising activities 2023 2023 2023 2022 Unrestricted Restricted Total Tolal May Fair/Painting exhibitionlPlant stall Cbristmas cards History b(M)klet 3.868 3.868 4,334 io 66 21 21 21 3.868 3,889 4,410 Page 7
Church of St John Baplist Notes to the Financial Statements for the period ended 31 December 2023 . continued Use of hall 2023 2023 Unrestricted Restricted 2023 Tot21 2022 Total Badminton Club ANDBC Painting (Art) Group Ladies Guild Helen's Bay Players Bangor Vineyard Verity M¢Donald Bayburn Fitness Divine Healing Ministries Lindsay Chorale Tixldler Group Bayburn Historica] Society 240 50 1,028 240 50 1,028 460 225 373 1.500 340 750 750 20 20 2,200 150 320 loo 200 150 320 100 275 200 2,918 2,918 5,473 Interest received 2023 Unrestricted 2023 Restricted 2023 Total 2022 Total Flagstone Julian Hodge 1,989 1,989 322 366 1,989 1,989 688 Page 8
Church of St JOI Baptist Notes to the Financial Statements for the period ended 31 December 2023 . continued Special eoUectioLs 2023 2023 Unrestricted Restritted 2023 Total 2022 Total Earthquake Appeal Ukraine Collection 1.335 1.335 Poppy Appeal Rector's Retirement 311 lJ.325 311 11,325 12.971 12.971 Page 9
Church of St John Baplist Notes to the Financial Statements for the period ended 31 December 2023 . continued Resources expended - charitable activities 2023 Unr£stricted 2023 Restricted 2023 Total 2022 Total Note Rectows stipend and allowances Pension and national insurances Rates and water rates Ground rent Rectory rates Rentokil insurance Insurance for churchlhall boilers Photocopying Church light & heat Hall light & heat Rectory Heat & Light Cleaning church and hall Rep<iirs & maintenance Gardening & grounds Postage & stationery Diocesan Levy Organist Occasional preachers Organ Repairs Bank Charges Sundries May Fair Expenses Charitable donations Special collectAon8 Audit and accountancy Training Telephone Travelling Subscriptions Video services HMRC interest Depreciation Equipment 44.31)) 8.736 443 44,300 8,736 443 49,387 8,220 356 40 1.376 100 1,871 392 1,950 1.587 1,464 103 1.985 -373 1.784 2,914 27 2,128 1.673 2.538 2.862 8,274 7,460 1.166 960 1,464 103 1.985 373 1,784 2.914 27 2,128 1.673 2,538 2,862 8.274 7,460 1,166 960 loo 524 658 5,836 11.325 2,880 2,372 2.856 1,680 6,593 6,310 640 120 247 577 6,520 524 658 4,501 11,325 2,880 2.880 31)0 122 71 316 2.880 15 131 560 3.140 560 3,140 153 153 101.706 12.660 114.366 102.742 Page 10
Church of St John Baptist Notes to the Financial Ststements for the period ended 31 December 2023 . continued Land and Long buildings leasehold Plant and Fixtures & freehold property machinery fittings Tangible fixed Tot21 Cost At l January 2023 Restricted Funds 99,192 156,818 32.344 6,686 240 295,040 240 At 31 Deccmber 2023 99,192 156,818 32,344 6.926 295,280 Depreciation At l January 2023 Charge for the period 32,344 6,160 153 38,504 153 At 31 December 2023 32,344 6,313 38,657 Net book values At 3 l December 2023 99,192 156,818 613 256,623 At 31 December 2022 99,192 156,818 526 256,536 10. Debtors 2023 2022 Prepayments and accrued income Pension contributions 2,718 221 221 2,718 11. Credithrs: amounts falling due within one vear 2023 2022 Other taxes and social security costs Loan Accruals and deferred income 200 1.000 2,IK)O 3,200 Page 11
Church of St John Baptist Notes to the Financial Statements for the period ended 31 December 2023 . continued 12. Unrestrleted funds 2023 2022 At start of year Surplusl(Deficit) for the year Transfer 350,818 20.044 (35,000) 333,576 17.242 At end of year 335,862 350,818 13. Restricted Funds 2023 2022 At start of year Surplusl(Expensed) for the year Transter 11,927 4,254 35,000 11,937 (10) At end of year 51.181 11,927 Page 12