CHARITY REGISTRATION NUMBER: NIC 102380
St John the Evangelist of the Parish of Orangefield, Belfast
Unaudited Financial Statements
31 December 2022
Chartered accountants
Gilmour & Co Limited
25 High Street
Carrickfergus
Co Antrim
BT38 7AN

St John the Evangelist of the Parish of Orangefield, Belfast
Financlal Statements
Year ended 31 December 2022
Page
Trustees. annual report
Independent examinerfs report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

St John the Evangellst of the Parlsh of Orangefleld, Belfast
Trustees. Annual Report
Year ended 31 December 2022
The trustees present their report and the unaudited financial staternents of the charity for the year
ended 31 December 2022.
Reference and admlnlstraiive deialls
Reglslered charfty name
St John the Evangelist of the Parish of Orangefield, Belfast
NIC 102380
Charlty reglsiratlon number
Prlnclpal offlce
The Church Office
397 Castlereagh Road
Belfast
BT5 6AB
The trustees
Rev Ross Wilson
Mr Norman Holmes
Mrs Kathleen Taylor
Mr Greg Gilmour
Mrs Jean Malchett
Dr Wesley Johnston
Mrs Evelyn Jamieson
Mr Nicholas McBride
Mrs Christine Sergeant
Mrs Healher Jardine
Dr Barbara Lomas
Mrs Rosemary Holmes
Mr Simon Newell
Mr Brian Jeffers
Dr Daniel Livingstone
Mrs Annie Beattie
Mrs Helen Brown
Mr Thomas Foster
(Resigned 26 April 2022)
(Appoinled 26 April 2022)
(Appointed 26 April 2022)
(Appointed 26 April 2022)
(Appointed 26 April 2022)
Independent examlner
Robert J Gilmour FCA
Gilmour & Co Limited
25 High Street
Carrickfergus
Co Antrim
BT38 7AN

St John the Evangelist of the Parish of Orangefield, Belfast
Trustees. Annual Report (witlnued)
Year ended 31 December 2022
Structureg governance and managemenl
Govarning Document and Constttution of the Charity
Chapter 111 of the Constitution of the Church of Ireland govems Parishes and Parochial Organisation.
The Select Vestry members are the Charity Truslees
Recwitment 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 tha
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 parish, allowing them to attend and vote
at meetings of the general vestry and to stand for election to the select vestry. Meetings of the general
vestry are held at 18asl once a year. Th8 Select Vestry is elacted as part of this Gengral 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 ramuneration
The stipend of the Incumbent of the Parish. Revd. Ross Wilson, is paid directly by the Parish, and is
datermined in accordance WFlh figures approved by the G6n8ral Synod of the Church of Ireland. Details
may be found in Note 13 to the accounts.
OrganisationaS Structure
The Select Vestry is responsible for the day lo day management of the parish. The Select Vestry
consists of the Member of the Clergy serrfing in the parish. the Churchwardens. the Glebe Wardens
and generally not more than twelve other members of the General Vestry elected at the Annual
General Meeting of the General Vestry.
The Select Vestry is chaired by the incumbent or other member of the clergy officiating in the parish.
Select Vestry members are responsible for making decisions
The Sel8Ct Vestry meets al times fixed by the members or by the diocesan synod. Special meetings
may be convened at any time by the chairperson or the churchwardens .In 2022, the Select Vestry met
10 times during the year with an average attendance o193¥..

St John the Evangelist of the Parish of Orangefield, Belfast
Trustees, Annual Report (condnwd)
Year ended 31 December 2022
Oblectlves and athivltles
The charitable purpose of the Church of Ireland is the advancemenl of religion.
The principal function of St John's. Orangefield is to support the advancement of the Christian religion
by promoting, through the work of St John's, Orangefield the whole mission of the Church, pastoral,
evangelistic, social and ecumenical. Being open to and engaging with society as a whole and offering
support for Ihose needing help are fundamental to the practical delivery of Ihe benefits of Christianity.
As a result of activity in the pursuit of the advancement of the Christian religion, St John's, Orangefield
has custody of property and of records, materials and artefacts of significance to the cultural and
religious heritage and mainienance of which is undertaken by the SeSecl Vestry of St John's,
Orangefield.
Achlevements and perforniance
Statement of Public Benefit Purpose 1
The expression of the precepts of the Christian religion through engagement with the general public,
and in particular with the disadvantaged, the sick, the elderly and the young is a public benefit. This
can be measured and evidenced through increased social integration and pastoral care delivered at
the point of need. The direct benefit of participation in Church life includes the enjoyment of public
worship and Ihe giving and receiving of pastoral ministry.improved understanding of the values relating
to civic engagement. community cohesion and providing a bridge between diverse groups as well as
improved educational outcomes through the Church's ministry ol teaching. The beneficiaries are the
general public, and the public valuation of the benefits can be evidenced through attendance at public
worship, participation in Church governance and willingness to support through contributions the
continuing witness of the Church. The wider benefit to the public will outsveigh any detriment arising in
the course of Christian outreach. Any private benefit arising out of the fulfilment of our Christian
ministry or to lay staff is essential to the fuwilment of the purpose of the advancement of religion. No
Truslee receives remuneration, reward or other private benefit for carrying out their Trustee
responsibility. After the enforced stalling of programmes because of the Covid-19 pandemi. we are
delighted that these have now resumed. Increased social integration and pastoral care is delivered
through{but not restricted to), Prime Timers: fun and fellowship for those aged 65+. Tots Together.
building up of family through play and parenting inpLA; Knit and Natter; Scouts; Guides; Scottish
Dancing: 8owls,' Military Modelling and Church Services.
Stalement of Public Benefit Purpose 2
The direct benefits flowing from this purpose include the provision of archive records, public enjoyment
of cultural and hisloric buildings and artefacts such as Church plate, furnishings and materials as well
as an overall improved appreciation of longstanding Christian heritage. This is demonstrated through
on-going provision of access to records and the use made of these records in. for example. research
and genealogy, through conservation efforts in respect of records. property and artefacts and the
subsequent and continued requests for access and use of our materials by wider society. There is no
harm arising from the purpose. The beneficiaries are the general public. No private benefit is received
by truslees fulfilling their trustee responsibilities in respect of these records, buildings or artefacts, but
in the course of conservation and to make these a¢￿SsIble to the public, the engagement of
professional staff and services is essential but incidental to the fulfilment of the purpose. During 2021
we invested some £560,000 in the refurbishment of our Church building and ancillary rooms, thus
ensuring that St. John's will continue to offer public enjo￿ent of our historic - and now modernised -
buildings into the future.

St John the Evangelist of the Parish of Orangefield, Belfast
Trustees. Annual Report (¢ondnwd)
Year ended 31 December 2022
Achlevements and perfomiance fconrfnwdj
Compliance Public B8nefit
The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidanc8
on public benefit to ensure that the activities entered into during the year have helped to achieve the
Parish's objeclives as well as providing public benefit. Examples include a monthly collection of food to
help the disadvantaged in our city through the Storehcuse charity and money raised lor charilies who
are working both locally and worldwide. Our hall is used regularly by different organisations who are
serving the needs of all ages in our locality.
Flnanclal revlow
The results for the year are set out on pages 6 and 7 and should be read in conjunction wilh the
accompanying notes. St John's had net incoming resources of £29,222.12021 £126.767). A transfer
to restricted funds left accumulated unrestricted funds of £22,050. {2021 £38,045). Accumulated
restricted funds are £513,316 {2021 £468,099). The unrestricted funds are considered to be essential
to provide sufficient sums to cover any unforeseen costs which may arise and futfil legal obligations of
the Parish in the event that current levels of income are not maintained.
Going Concern
It is the policy of the Parish that unrastricted funds which have not been designated for a specific use,
should be maintained at a level equivalent to belween thre8 and six months, expenditure. This is
currently the case. The Select Vestry considers that the resep4es of this level will ensure that, in the
event ol a signiticant drop in funding, they will be able to continu8 the Parish's current activities whilst
consideration is given to ways in which additional funds may be raised.
The trustees, annual report was approved on 18 April 2023 and signed on beha￿ of the board of
trustees by:
Rev Ross Wilson
Trustee
Mr Nicholas McBride
Trustee

St John the Evangelist of the Parish of Orangefleld, Belfast
Independent Examiner's Report to the Trustees of St John the Evangellst of the
Parlsh of Orangefield, Belfast
Year ended 31 December 2022
I report to the trustees on my examination of Ihe financial slatements of St John the Evangelist of the
Parish of Orangefield, Belfast ('the charity) for the year ended 31 December 2022.
Responslbllllles and basls ol report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act (Northem Ireland) 2008 {the .2008 Act,). You are
satisfied that your Charity is not required by charty law to be audited and have chosen instead to have
an independent examination.
I report in respect of my examination of the charitys financial statements as carried oul under section
65 01 the 2008 Act. In carrying out my examination I have followed the general Directions given by the
Charity Commission for Northern Ireland under saction 65{9)(b) of the 2008 Act.
Independent examlner's stalemenl
I have completed my examination. I confirm that no matters have come to my attenb'on in connection
with my examination giving me cause to believe that in any material respect:
accounting records were not kept as required by with section 63 of tha 2008 Act. or
the financial statements do not accord wilh those records. or
the financial stalemenls do not compty wth Ihe accounting requirernenls of the 2008 Act; or
the financial statements do not comply with the applicable requirements concerning the form
and content of accounts set out in the Charits'es (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'true and fairf view which is not a matter
considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Rob
J Gilmour FCA
Independent Examiner
Gilmour & Co Limited
25 High Street
Carrickfergus
Co Antrim
BT38 7AN
18 April 2023

St John the Evangelist of the Parish of Orangefield, Belfast
Statement of Flnancial Actlvlties
Year ended 31 December 2022
2022
Restricted
funds Total funds Total funds
2021
Unrestricted
funds
Income and endowmenls
Donations and18gacies
Investment income
Other income
111.605
49,161
611
160,766
795
21,912
183,473
242,113
2,301
29,869
274,283
21,912
133,701
Total Income
49,772
Expendlture
Expenditure on charitable activities
Total oxpendlture
130,525
¥3,726
23,726
154,251
147,516
147,516
130.525
154,251
Nel Income
3,176
26.046
29,222
126,767
Transfers between funds
(19,171)
19,171
Other re¢ognlsed galns and losses
{Losses)Igains from revaluation of fixed
assets
(1,737)
(1 ,737)
27,485
10.187
Net movemonl In funds
(15,995)
136,954
Reconclllatlon of funds
Total funds brought for•vard
Total funds carrled forward
38,045
468,099
511.579
506,144
533,629
369.190
22.050
506,144
The statement of financial activities includes all g￿n5 and losses recognised in the year.
All income and expenditure derive from continuing activities.
Tho not08 on pag•* 8 10 20 lorni part ol th￿8 flnan¢lal Slaloments.

St John the Evangellst of the Parish of Orangefield, Belfast
Statement of Financlal Position
31 December 2022
2022
2021
Nots
Flxed assets
Tangible fixed assets
Inveslments
14
15
547,197
22,345
569,542
533,660
24,082
557.742
Currenl assets
Cash at bank and in hand
80,923
97.774
Credllors: amounts falllng duo wlthln one year
Net current assels
16
2,328
78,595
648,137
30.255
67,519
625.261
Total assets less currenl Ilabllltles
Credllors: amounls talllng due after more than one year
Net assets
17
114,508
533,629
119,117
506,144
Funds of the charlty
Restricted income funds:
Revaluation reserve
Other restricted income funds
Unreslricted funds
16,838
494,741
22,050
533,629
18,575
449,524
38,045
506,144
Total charlty funds
18
These financial statements were approved by the board of Iruslees and authorised for issue on 18
April 2023, and are signed on behalf of the board by:
Rev Ross Wilson
Trustee
Mr Nicholas McBride
Trustee
The noles on pages 8 to 20 forni part of th088 flnanclal statgmentg.

St John the Evangelist of the Parish of Orangefield, Belfast
Notes to the Flnanclal Statements
Year ended 31 December 2022
General Informallon
The charity is a public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of the principal office is The Church Office. 397 Castlereagh Road.
Belfast, BT5 6AB.
ststement of compllance
These financial statements have been prepared in compliance ￿th FRS 102. The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 IFRS 102) (Charities
SORP (FRS 10211 and the Charities Act {Northem Ireland} 2008.
Accountlng pollclos
Ba$1$ of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Golng concern
There are no material uncertanties about tha charitvs ability to continue.
Dlsclosure exempllong
The charity has taken advantage of the provisions in the SORP for charFties applytng FRS 102
Update Bulletin 1 not to prepare a Statement of Cash Flows.
Judgements and key sources of estlmatlon uncertalnty
There are no material estimated figures included in these financial statements.
Fund accountlng
Unrestricted funds are available for use al the discretion of the trustees to further any of the
charitys purposes.
Designated funds are unrestricted funds eannart(ed by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two Su￿ClaSses. restricted income funds or
endowment funds.

St John the Evangelist of the Parish of Orangefield, Belfast
Notes to the Flnancial Statements (contInU￿)
Year ended 31 December 2022
Ac¢ountlng pollcles (￿￿11nuedj
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable Ihal the economic benelits associaled with the Iransaction will
flow to the charity and the amounl can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or granis is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entttlement is established.
income from donated goods is measured at the fair value of Ihe goods unless this is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included lor the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted seryice. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expendilure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising aclivities. events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charilable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of tts beneficiaries. including those
support costs and costs relating to the governance ot the charity apportioned to charitable
aclivities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All cosls are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute lo on a reasonable, justifiable and consistent basis.

St John the Evangelist of the Parish of Orangefield, Belfast
Notes to the Financlal Statements (conUnu•d)
Year ended 31 December 2022
Accounllng pollclos (¢ondnwd)
Tanglble assetg
Improvements to Church property are recognised at cost and are depreciat8d on a straight line
basis over 25 years.
Fixtures and Fittings ar8 recognised at cost and are depreciated on a straight line basis over a
period of 10 years. Whilst the Parish maintains a register of fixtures and fittings, these, being
more than 10 years old, would be fully written dovm and are thus not included in the accounts.
The Parish has determined that the minimum threshold of cost for an item to be considered to b8
capitalised as a fixed asset is £1,OCK).
Depreclaiion
Depreciation is calculated so as to write off tha cost or valuation of an asset. less its residual
value, over the useful economic life of that asset as follows:
Improvements to Church
Propety
4Yo Straight line
Improvements to property are depreciated over 25 years on a straight line basis.
Investmenis
Fixed asset investments are included at market value. They comprise 29,239 units of investment
in RCBICIT Unit Trusts. The original cost of the investments was £66,619. There have been no
further acquisitions or disposals during the year under review.
Flxed assets
Fixtures and Fittings are recognised ai cost and ar@ depreciated on a straight line basis over a
period of 10 years. Whilst the Parish maintains a register of fixtures and fittings, these, being
more than 10 years okl. would be fully vKitten down and are thus not included in the accounts.
The Parish has determined that the minirnum threshold of cost for an item to be considered to be
capitalised as a fixed asset is £1,000.
10

St John the Evangellst of the Parish of Orangefield, Belfast
Notes to the Flnanclal Statements {¢onttnwdJ
Year ended 31 December 2022
Accouniing po15cles (¢ontInu￿)
Herltage a$8els
The assets of the Parish,retained for its own use comprise:
Church Building
Church Halls
. Globe House(Rectory)
Fixtures and fittings
Sl Bribed's Church Hall
The Church Buikling. Church Halls and Globe House, being all on the one srte and not separable
as individual assets,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
informalion on Ihe 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.
Consideration is currently being given to treating St Brigid's Church Hall as a heritage propety. so
that it has also not been included in the statement of Assets. Whilst the cost is not known, the
replacement value as assessed for insurance purposes in 2018 amounted to £364.177. 11 this
property were to be disposed of, the resulting funds would be restricted in use and pemiission
would be required from the Representative Body of the Church of Ireland to use them for a given
purpose.
Impalrment ot flxed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the assel is impaired accordingly. Prior impainnents are also reviewed for
possible reversal at each reporting date.
For the purposes of impaiment testing, when it is not possible to estimate the recoverable
amount of an individual asset. an estimate is made of the recoverable amount of the cash-
generating unit to which the assel belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goo￿111 acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnanclal In$trumenls
A financial asset or a financial liabilty is recognised only when tha charity becomes a paty to the
conlractual provisions ol the instrument.
Basic financial instruments are initially recognised at the amount receNable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.

St John the Evangelist of the Parish of Orangefield, Belfast
Notes to the Financlal Statements (¢ontlnwdJ
Year ended 31 December 2022
Accouniing pollcles {contlnu•dJ
Flnanclal Instruments (con11n￿lI
Debt instruments are subsequently measured al amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise b8 measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments ara subsequently measured at
cost less impainnent.
Other financial instruments, including derivatives. are initially recognised at fair value, unless
payment for an asset is deferred beyond normal ￿sInesS terms or financed at a rate of interest
that is not a market rate. in which case the asset is measured at the presant value of tha future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value. with any changes
recognised in the stat6ment of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equrty instruments regardless of signrficance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
eith8r assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals ol impainnent ar8 recognised immediately. to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Donatlons and legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donallong
Donations
Freewill OFlerings
Maintenance envelopes
Plate co118Ctions
UpgradinglRefurbishment of Church
Diocesan Ordination
U18 Ministry
Tots Together
Family Festival
Garden of Remembrance
Church of Ireland Gazette
6,421
73,057
1,898
4,419
6,421
73,057
1.898
4,419
49,161
65
1,400
408
779
566
193
49,161
65
1,400
408
779
566
193
Legacles
Legacy - Duffin Estate
4,042
4,042
12

St John the Evangelist of the Parlsh of Orangefleld, Belfast
Notes to the Financlal Statements (Mnunwd)
Year ended 31 December 2022
Donatlons and legacles (contlnuod)
Unrestricted
Funds
Restricted Toial Funds
Funds
2022
Granis
Covid-19 Charities Fund
Diocesan Covid-19 Grant
16,847
1,510
111,605
16,847
1,510
160,766
49,161
Unrestricted
Funds
Rasiricted Total Funds
Funds
2021
Donallons
Donations
Freewill Offerings
Maintenance envelopes
Plate collections
UpgradinglRefurbishment of Church
Diocesan Ordination
U18 Ministry
Tots Together
Family Festival
Garden of Remembrance
Church of Ireland Gazette
608
76,758
4,489
5.765
608
76,758
4,489
5,765
108,174
108,174
1,400
144
1 ,400
144
Legacles
Legacy - Duffin Estale
33,750
33,750
Gran1$
Covid-19 Charities Fund
Diocesan Covid-19 Grant
11,025
11,025
133,939
108,174
242,113
Investment Income
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Bank interest receivable
Other investment income
184
611
611
611
795
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Bank interest receivable
Other investment income
216
216
2.085
2,085
216
2,085
2.301
13

St John the Evangelist of the Parish of Orangefield, Belfast
Notes to the Financlal Statements (¢onllnwd)
Year ended 31 December 2022
(Xhor Income
Unrestrict8d Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Gain on disposal of tangible fixed
assels held for charitls own use
Rental of Premises by third parties
Other Receipts
Parish Organisations contributions lo
upkeep
Job Retention Scheme
4.935
220
19.128
4,935
220
19,128
2,545
18,277
18.277
1,090
1,090
100
5,486
100
5,486
29,869
21,912
21.912
29,869
Expendllure on charltable actlvllles by fund type
Unrestricted
Funds
R8Slricted Toial Funds
Funds
2022
Support costs
130.525
23,726
154,251
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Support costs
125,281
22,235
147,516
Expendlture on charitable actlvltles by actlvlty type
Toial funds
2022
Tolal fund
2021
Support costs
Church Activities
Governance costs
152,763
1.488
152,763
1,488
146,676
154,251
154,251
147,516
Analys18 of support cog13
Analysis of
support costs
Total 2022 Total 2021
Wages & Salaries
Charitable Donations
Administration Costs
Diocesan CostslAssessmenl
Church Running Costs
Glebe Running Costs
Church Hall Running Costs
Depreciation
65,025
11.237
1,764
10.874
27,554
8,179
4.404
23,726
152,763
65,025
11.237
1,764
10,874
27,554
8,179
4,404
23.726
68,253
10,960
1.293
11,222
17,664
14,036
1,014
22,235
146,677
152.763
14

St John the Evangelist of the Parish of Orangefleld, Belfast
Notes to the Flnanclal Statements {contInth￿)
Year ended 31 December 2022
10. Nei Income
Net income is stated after chargingl(crediting):
2021
Depreciation of tangible fixed assets
Gains on disposal of tangible fixed assets
23,727
22,235
(4.935)
11. Independent examlnatlon fee3
2021
Fees payable to the independent examiner for:
Independent examination of the financial stalements
1,488
840
12. Slaff costs
The average head count ol employees during the y6ar was 3 (2021: 3).
No employee received employee benefits of more than £60,000 during the year (2021 . Nil).
13. Trustee remunerallon and expenses
Reverend Ross Wilson , Rector of the Church, was paid a salary and expenses for his services
as Rector. In 2022 these totalled £40,927. (2021 £39,926). Employerfs pension costs paid
amounted to £7.153 (2021- £6.945).
During the year reirnbursenments for out of pocket expenses to Twstees amounted to £2.012.
14. Tanglble flxed assels
Improvement
io Church
property
Cost
At 1 Jan 2022
Additions
555,895
37,264
593,159
At 31 Dec 2022
Depreclatlon
At 1 Jan 2022
Charge for the year
At 31 Dec 2022
22,235
23,727
45.962
Carrylng amount
At 31 Dec 2022
547,197
533,660
At 31 Dec 2021
15

St John the Evangellst of the Parish of Orangefield, Belfast
Notes to the Financlal Statements (contlnu8d)
Year ended 31 December 2022
15. Investmoni$
Other
Invesiments
Cost or valuatlon
At 1 Jan 2022
Additions
Other movements
24.082
{1,737)
22,345
At 31 Dec 2022
Impalrment
At 1 Jan 2022 and 31 Dec 2022
Carrylng amounl
At 31 Dec 2022
22.345
At 31 Dec 2021
24.082
All investments shown above are held at valuation.
16. Credltors: amounts falllng due wfthln one year
2022
2021
Trade creditors
Accruals and deferred income
Parishioners. Loans
21,415
840
8,000
30,255
2,328
2,328
17. Credllors: amounts talllng due after more than one year
2022
2021
Bank loans and overdrafts
114,508
119.117
16

St John the Evangelist of the Parish of Orangefleld, Belfast
Notes to the Flnanclal Statements (c￿￿n￿Od)
Year ended 31 December 2022
18. Analysls of charftable funds
Unresirlcted funds
At
1 Jan 2022
Gains and
Al
losses 31 Dec 2022
Income Expenditure
Transfers
General Funds
Designated Fund
1 Parish
Organisations
35,010
133,701
(130,525)
(19,171)
19,015
3,035
38,045
3,035
133,701
{130,525) {19,171)
22,050
At
1 Jan 2021
Gains and
At
k)sses 31 Dec 2021
Income Expenditure
Transfers
General Funds
Designated Fund
1 Parish
Organisations
101,843
164.024
(125.281) (105,576)
35,010
3,035
104,878
3,035
38,045
164,024
(125,281 } (105.5761
17

St John the Evangelist of the Parish of Orangefield, Belfast
Notes to the Financlal Statements (contlnu•d)
Year ended 31 December 2022
18. Analys1$ of charltable fund8 {contlnwd)
Restrlcted funds
Al
1 Jan 2022
Gains and
At
losses 31 Dec 2022
Incomo Expenditur8
Transfars
Maintenance
Fund
LF Black
Memorial Fund
LB Unit Trust
Fund
R8valuation
reserve
Property Fund
26,862
49,772
(23,726)
52,908
1.793
1.793
5,505
5,505
18,575
415.364
(1,737)
16,838
434,535
511,579
19,171
468.099
49,772
(23,7261
19,171
{1,737)
At
1 Jan 2021
Gains and
At
losses 31 Dec 2021
Income Expendtture
Transfers
Maintenance
Fund
LF Black
Memorial Fund
LB Unit Trust
Fund
Revaluation
reserve
Propety Fund
88,859
110,259
(22,Y35) (150.021 >
26,862
1,793
1,793
125,573
(120,068)
5,505
48,087
(39,699)
415,364
105,576
10,187
18,575
415.364
264.312
110,259
(22,2351
10,187
468,099
18

St John the Evangelist of the Parlsh of Orangefleld, Belfast
Notes to the Flnanclal Statements (¢ontlnu•d)
Year ended 31 December 2022
18. Analysls of charltable funds (¢onffnwd)
Purposes of Restricled Funds -
Unit Trust Fund".
These lunds derive from invesling the remainder of the sale of th8 Curatage of St John's,
Orangelield and of St John's, Laganbank (predecessor to the present Parish). The funds
represent the market value of the investments, but the original cost as at 31 st December 2019
was £66,619. They are deemed restricted as they derive from property owned by the
Representative Church Body of the Church of Ireland, whose permission must b6 sought and
granted for any sale and further application of the funds.
Deposit account funds:
Deposit accounts held with the Represenlative Church Body amounted to £58,888 at 31st
December 2021. These funds derive from the same source as the Unit Trusts above and are
subject10 the same restrictions.
L F Black Memorial Fund:
This is a fund to assist with the cost of child choristers in the Parish Choir.
Flower fund:
This is a fund to provide floral arrangements in Church premises as required.
Purposes of Designated Funds:
Maintenance: The Trustees set aside funds each year for the maintenance of the Church
propety.
Charities Fund: The Trustees have set aside funds for donations to Christian charities supported
by the Parish and the Church of Ireland.
Parish Organisations Funds: This represents the monies raised by ihe Parish Organisations for
their own use within those organisations.
19

St John the Evangelist of the Parish of Orangefield, Belfast
Notes to the Financlal Statements fc0ndnu￿j
Year ended 31 December 2022
19. Analysls ot nel assets ￿v¢en funds
Unrestricted
Funds
Rastricted Total Funds
Funds
2022
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
547,198
22,345
56.544
547.198
22,345
80,922
(2,3281
(114,508) (114,508>
511,579
533.629
24,378
(2,328)
22,050
Unrestricted
FurKIs
Restricted Total Funds
Funds
2021
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
512,246
24,082
58,890
18,0001
(119,119)
468.099
512,246
24,082
97.775
(8,840)
(119,119}
506,144
38,885
1840)
38.045
20. Relaied partles
During th8 year payments totalling £751 were made to Colourpoint Creative Ltd for printing work
carried out on behalf of the Parish. Dr Wesley Johnston, a trustee ol St John's, Orangefield. is a
director ol this company.