CHARITY REGISTRATION NUMBER: NIC 102380
St John the Evangelist of the Parish of Orangefield, Belfast
Unaudited Financial Statements
31 December 2024

St John the Evangelist of the Parish of Orangefield, Belfast
Financial Statements
Year ended 31 December 2024
Trustees, annual report
Independent examiner's report to the trustees
Statement of financi81 activities
Statement of financial position
Notes to the financial statements
Page
10

St John the Evangelist of the Parish of Orangefield, Belfast
Trustees'Annual Report
Year ended 31 December 2024
Thetrustees presenttheir report and the unaudited financial statements of the charityfortheyear
ended 31 December2024.
Reference and admlnlstrative detalls
Registered charlty name
St John the Evangelist of the Parish of Orangefield, Belfast
Charity registration number NIC 102380
Principal offlce
The Church Office
397 Castlereagh Road
Belfast
BT5 6AB
The trustees
Rev Ross Wilson
Mr Norman HoLmes
Mrs Kathleen Taylor
Mr GregGilmour
Mrs Jean Matchett
DrWesleyJohnston
Mrs Evelyn Jamieson
Mr Nicholas McBride
Mrs Christine Sergeant
Mrs Heatherjardine
Dr Barbara Lom8S
Mrs Rosemary Holmes
Mr Brian Jeffers
Mrs Annie Beattie
Mr David HulL
Dr Emma Livingstone
Mrs Lianne Mulho118nd
Mr Brian Erskine
(Resigned 7° April 2024)
(Appointed 7" April 2024}
Independent examlner
Hopper& Co
6 Doagh Road
Ba Ilyclare.
BT39 9BG

St John the Evangelist of the Parish of Orangefield, Belfast
Trustees, Annual Report {contlnued}
Year ended 31 December 2024
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 thechurch of Ireland who are overthe age of 18 and are either residentwithinthe
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 gener81 vestry and to stand for election to the select vestry.
Meetings of the general vestry are held at least once a year. The Select Vestry is elected as part
of this Gener81 Vestry meeting. The Selectvestrywill 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 the Parish, Revd. Ross Wilson, is paid by the Parish, and is
determined in accordance with figures approved by the General Synod of the Church of Ireland.
Details m8y be found in Note 13to the accounts.
Organis8tionaLStructure
The Select Vestry is responsible for the day to day management of the parish. The Select Vestry
consists of the member of the clergy serving 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 Select Vestry meets at times fixed by the members or by the diocesan synod. Speci81
meetings may be convened at any time by the chairperson orthe churchwardens. In 2024, the
Select Vestry met during the year with an average attendance of 96%.

St John the Evangelist of the Parish of Orangefield, Belfast
Trustees, Annual Report (continued)
Year ended 31 December2024
Objectives and activities
The charitable purpose of the Church of Ireland is the advancement 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 Stjohn's, Orangefield the whole mission ofthe Church,
pastoral, evangelistic. social and ecumenical. Being open to and engaging with society as a
whole and offering support forthose needing help are fundamental to the practical delivery of the
benefits of Christianity.
As a result of activity in the pursuit of the advancement of the Christl8n religion, St John's,
Orangefield h8S Custody of property 8nd of records, materials and artefacts of significance to the
cultural and religious heritage and maintenance of which is undertaken by the Select Vestry of St
John's, or8ngefield.
Achievements and performance
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 the 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 of teaching. The beneficiaries are the general public, and the public valuation of the
benefits can be evidenced through contributions the continuing witness of the Church. The wider
benefit arising out of the fulfilment of our Christian ministry or to lay staff is essential to the
fulfilment of the purpose of the advancement of religion. No Trustee receives remuneration,
reward or other private benefit for carrying out their Trustee responsibility. Increased social
integration and pastoral care is delivered through (but not restricted to), Prime Timers: fun and
fellowship forthose age 65+; Tots Together,. building up of familythrough playand parenting input;
Knit and Natter. Scouts; Guides. Scottish Dancing; Bowls; Military Modelling and Church
Services. Over this last year, we also started up East Belfast Baby Bank which gives help to
parentslcarers of children aged 0-5 who are finding it very diff icult to cope with the rising costs
of children's essentials. It is run entirely by volunteers from the church and the local community.
Referrals can be made by professionals such as Health Visitors, Doctors or Care Workers; but
self-referr8ls can be made on completion of a registration form.

St John the Evangelist of the Parish of Orangefield, Belfast
Trustees, Annual Report (continued)
Year ended 31 December 2024
Objectives and actiVFties (cont'd)
Statement of Public Benefit Purpose 2
The direct benefits flowing from this purpose include the provision of archive records, public
enjoyment of cultural and historic buildings and artefacts such as Church plate, furnishings and
materials as well as an over211 improved appreciation of longstanding Christian heritage. This is
demonstrated through on-going provision of accessto records and the use made of these records
in, for example, rese8rch and genealogy, through conservation efforts in respect of records,
property and 8rtefacts and the subsequent and continued request for access and use of our
materials by wider society. There is no harm arising from the purpose. The beneficiaries 8re the
general public. No private benef it is received by trustees f ulf illing their trustee responsibilities in
respect of these records, buildings or artefacts, but in the course of conversation and to make
these accessible 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 anci118ry rooms, thus ensuring that St. John's will
continue to offer public enjoyment of our historic - and now modernised - buildings into the
future.
Compliance with Public Benefit
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 achievethe Parish's objectives as well as providing public benefit. Examples include a monthly
collection offood to help the disadvantaged in our citythrough the Storehouse charityand money
raised for charities- who are working both Ioc8lly and worldwide. Our hall is used regularly by
different organisations who are serving the needs of all ages in our locality.
Financial review
The results for the year are set out on pages 9 and 10 and should be read in conjunction with the
accompanying notes. St John's had net income resources of £72,153 12023 - (£17,466)).
Accumulated unrestricted funds are £148,268 (2023 £44,603. Accumulated restricted funds are
£441,14712023 £472,231). The unrestricted fun(Js are considered to be essential to provide
suff icient sums to cover any unforeseen costs which may arise and fulfiL legal obligations of the
Parish in the event that current levels of income are not maintained.

St John the Evangelist of the Parlsh of Orangefield, Belfast
Trustees, Annual Report (eontinuad}
Year ended 31 December2024
Going Concern
It is the policy of the P8rish that unrestricted funds which h8ve not been designated for 8 sp8clfic
use, should be m8intained at 8 level equivalent to between three and six months, expenditure.
This is currently the case. The Select Vestry conslders that the reserves of this level will ensure
th8t. in the event of a signiflc8nt drop in funding, they wlll be ableto continue the Parlsh's current
activities whilst consideration 18 gtven to ways in which additionalfunds may be raised.
The trustees. annual report W88 approved on 30 S8Ptember 2025 and signed on behalf of the
boarcl of trustees by..
Rev Clive Atkinson (Rurgl Dean)
Trustee
Mr Nichola8 McBride
Trustee

St John the Evangelist of the Parish of Orangefield, Belfast
Independent Examiner's Reportto the Trustees of St John the
Evangelist of the Parish of Orangefield, Belfast
Year ended 31 December 2024
I report to the trustees on my examination of the financial st8tements of Stjohn the Evangelist of
the Parish of Orangefield, Belfast ('the charity,) for the year ended 31 December 2024.
Responsibilities and basis of raport
As the trustees of the charity you are responsible for the prepar8tion of the financial statements
in accordance with the requirements of the Charities Act (Northern Ireland) 2008 {the'2008 Act,).
You are satisfied th8t your charity is not required by charity law to be audited and have chosen
instead to have 8n independent examination.
I report in respect of my examination of the charity's financial statements as carried out under
section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions
given by the Charity Commission for Northern Ireland under section 65(9llb} of the 2008 Act.
Independent examiner's statement
I h8ve completed my examination. I confirm that no matters have come to my attention in
connection with my ex8mination giving me cause to believe that in an material respect:
1. Accounting records were not kept as required by with section 63 of the 2008 Act; or
2. The financialstatements do not accord with those records. or
3. The financial statements do not comply with the accoLrnting requirements of the 2008
Act; or
4. The financial statements do not comply with the applicable requirements concerning the
form and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the 8ccounts give 8 'true and f8ir' viewwhich 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
proper understanding of the accounts to be reached.
Independent Examiner
S Hopper FCA
Partner
Hopper & Co
D8te: 30 September 2025

St John the Evangelist of the Parish of Orangefield, Belfast
Statement of Financial Activities
Year ended 31 December 2024
2024
Restricted
2023
Unrestricted
funds
funds
Totalfunds
Total
funds
Note
Income and endowments
Donations and Legacies
Investment income
Other income
190,984
509
22,361
5,386
692
196,370
1,201
22,361
113,063
1,157
23,196
Total Income
213,854
6,078
219,932
137,416
Expenditura
Expenditure on charitable activities 7,8
110,189
37,590
147,779
154,882
Total expendlture
110,189
37,590
147,779
154,882
Net income
103,665
{31,512}
72,153
{17,4661
Transfers between funds
Other recognised gains and losses
{Lossesl/gains from revaluation of fixed
Assets
428
428
671
Not movement in funds
103,665
(31,0841
72,581
116,795)
ReGoncl(18tion of fund8
Total funds brought forward
44,603
472,231
516,834
533,629
Total funds carrled forward
148,268
441,147
589.415
516,834
The statement of financial activities includes all gains and losses recognised in the year.
AIL income and expenditure derive from continuing activities.

St John the Evangelist of the Parish of Orangefield, Belfast
Statament of FlnanciaL P081tlon
31 December2024
2024
2023
Note
Fixed asset8
Tangible fixad assets
Investments
14
15
523,058
23.444
546,283
23,016
546,502
569,279
Current assets
Cash at bankand In h8nd
66,493
57,637
Creditors: amounts faLLlng duewlthln one year
Net Current assets
16
1,580
1,560
84,913
56,077
Total assets less current Ilabllltle8
611,415
625,356
Credltors: amounts falllng due after more than one year 17
Net assets
22,000
108,522
589,415
516,834
Funds of the charity
Restricted income funds:
Revaluation reserva
Other restricted income funds
Unrestricted funds
17,937
423,210
148,268
17,509
454,722
44,603
Total charlty funds
18
589,415
516,834
These financial statements were approved by the board of trustees and authorlsed for issue on
30 September 2025 and are signed on behalf of the b08rd by:
ev Clive Atkinson (Rural Dean)
Trustee
Mr Nlcholas Mc8rid8
Trustee
10

St John the Evangelist of the Parish of Orangefield, Belfast
Notes to the Financial Statements
Year ended 31 December 2024
1. General Information
The charity is 8 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.
2. Statement of compllance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommende(J Practice applicable to charities preparing their8ccounts in accordance with
the Financial Reporting Standard applicable in the Uk and Republic of Ire18nd (FRS 1021
{Charities SORP {FRS 102)) and the Charities Act (Northern Ireland) 2008.
3. Accounting policies
Basis of preparation
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.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
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 C8sh Flows.
Judgements and key 8ourGes of estimation uncertalnty
There are no material estimated figures incLuded in these financial statements.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future
project or commitment.

St John the Evangelist of the Parish of Orangefield, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
3, Accounting policies (contlnued)
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and f811 into one of two sub-c18sses: restricted income funds
or endowmentfunds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement
h8s passed to the charity: it is probable that the economic benefits associated with the
transaction will flow to the charity and the amount can be reliably measured. The following
specific policies are applied to P8rticuLar categories of income:
income from donations or grants 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 entitlement is established.
incomefrom donated goods is measured atthe fairvaLue of the goods unLessthis 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 for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
Contracted service, This is classified as unrestricted funds unless there is a contractual
Requirementfor itto be spent on a particular purpose and returned if unspent, in which C8se
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes
any Vat which cannot be fully recovered, and is classified under headings of the statement of
f inancial activities to which it relates:
expenditure on raising funds included the cost of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in
undertaking Activities that further its charitable aims for the benefit of its beneficiaries,
including those Support costs and costs relating to the governance of the charity apportioned
to charitable Activities.
other expenditure includes all expenditure that is neither related to raising funds for
the charity nor part of its expenditure on charitable activities.

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
3. Accounting policies (continued)
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributableto a single activity are allocated directlyto that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent b8SiS.
Tangible assets
Improvements to Church property are recognised 8t cost 8nd are depreciated on a straight line
Basis over 25 years.
Fixtures and Fittings 8re recognised at cost and are depreciated on a str8ight line basis over a
period of 1 Oyears. Whilstthe Parish maintains a register of fixtures and fittings,these, being more
than 10 years old, would be fully written down and are thus not included in the accounts.
The Parish has determined thatthe minimumthreshold of costforan itemto be considered to be
capitalised as a fixed asset is £1,000.
Depreciation
Depreciation is calculated so 8S to write off the cost or valuation of an asset. less its residual
value, over the useful economic life of that asset as follows:
Improvements to Church Property 4% straight line
Improvements to property are depreciated over 25 years on a straight line basis.
Investments
Fixed asset investments are included at market value. They comprise 5,408 units of investment
in RCBICIT Unit Trusts. The original cost of the investments W8s £66,619. There h8ve been no
further acquisitions ordisposals duringtheye8r under review.

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements (contlnued)
Year ended 31 December2024
Accountlng policies (continued)
Heritage assets
The assets of the Parish, retained for its own use comprise:
Church Building
. Church Halls
. Globe House (Rectory)
Fixtures and fittings
St Brigid's Church Hall
The Church Building, Church Halls and Globe House, being 811 on the one site and not separable
as individual 8ssets, are deemed to be Heritage assets as defined by the Charities SORP
IFRS1021. These Heritage 8ssets 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 benefittothe users ofthe 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. If this
property were to be disposed of, the resulting funds would be restricted in use and permission
would be required from the Representative Body of the Church of Ireland to use them for a given
purpose.
Impairment of fixed 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 asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reportingdate.
For the purposes of impairment 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 asset 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 goodwill acquired in a business combination is, from the
acquisition date, allocated each of the c8sh-gener8ting 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.

St John the Evangelist of the Parish ot Orange field, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
3. Accounting pollcies {contlnued)
Financial instruments
Afinancial asset orafinancialli8bility is recognised onlywhenthe charitybecomes a partytothe
contractU81 provisions of the instrument.
BasicfinanciaLinstruments are initiallyrecognised atthe amountreceivable or payable including
and 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.
Debt instruments are subsequently me8sured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured
at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured 8t the present value of the 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 statement 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 st8tement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets
are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying arnount of the financial asset that exceeds what the carrying amount would
h8ve been had the impairment not previously been recognised.

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
4. Donations and legacles
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Donations
Donations
Freewill Offerings
Maintenance envelopes
Plate collections
U18 Ministry
Tots Together
Family Festival
Christmas Fair
Garden of Rernembrance
Church of Ireland Gazette
East Belfast Baby B8nk
Bequeathment- Darling Estate
Bequeathment- Boyd Estate
102,040
71,937
2,292
3,279
1,400
345
904
4,202
50
245
667
102,707
71,937
2,292
3,279
1,400
345
904
4,202
50
245
4,719
360
2,000
4,719
360
2,000
Grants
SmaLI Grant-Keep Nl Beautiful
1,930
1,930
190,984
5,386
196,370
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Donatlons
Donations
Freewill Offerings
Maintenance envelopes
Plate coLlections
U18 Ministry
Tots Together
Family Festival
Christmas F8ir
Garden of Remembrance
Church of Ireland Gazette
East Belfast Baby Bank
Bequeathment-Darling Estate
3,886
68,869
4,799
3.569
1,000
755
627
3,905
715
275
2,153
6,039
68,869
4,799
3,569
1,000
755
627
3,905
715
275
15,565
6.945
15,565
6.945
95,345
17,718
113,063

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
5. Investment Income
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Bank interest receivable
Other investment income
509
509
692
692
509
692
1,201
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Bank interest receivable
Other investment income
519
519
638
638
519
638
1,157

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
6. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Rental of Premises bythird parties
Other Receipts
Parish Org8nisations contributions
to upkeep
3,505
16,966
3,505
16,966
3,118
19,353
3,118
19,353
1,890
1,890
725
725
22,361
22,361
23,196
23,196
Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds
Funds
2024
Support costs
110,189
37,590
147,779
Unrestricted Restricted Total Funds
Funds
Funds
2023
Support costs
99,993
54,889
154,882
Expenditure on charitable activities by activitytype
Totalfunds Totalfund
2024
2023
Support costs
Church Activities
Governance costs
146,271
1,508
146,271
1,508
153,302
1,580
147,779
147,779
154,882

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
9. Analysis of Support costs
Analysis of
support costs
Total 2024
Total 2023
Wages & Sa18ries
Charitable Donations
Administration costs
Diocesan CostslAssessment
Church Runningcosts
Glebe Running costs
Church Hall Running costs
Depreciation
65,091
11,454
1,381
10,798
22,154
8,732
1,924
24,737
65,091
11,454
1,381
10,798
22,154
8,732
1,924
24,737
70,410
10,629
1,864
10,726
24,098
8,756
2,142
24,677
146,271
146,271
153,302
10. Net income
Net income is stated after chargingl(crediting):
2024
2023
Depreciation of tangible fixed assets
24,737
24,677
11. Independent examination fees
2024
2023
Fees payable to the independent examiner for:
Indepenclent examination of the financial statements
1,508
1,580
12. Staff costs
The average head count of employees during the year was 3 {2023: 3).
No employee received employee benefits of more than £60,000 duringthe year (2023: Nil).

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
13.
Trustee remuneratlon and expenses
Reverend Ross Wilson, Rector of the Church, was paid a salary and expenses for his services as
Rector. In 2024 these totalLed £45,287. {2023 - £44,428). Employer's pension costs paid
amounted to £6,950 (2023 - £7,797).
During the year reimbursements for out of pocket expenses to Trustees amount to £1,211.
14.
Tangible fixed assets
Improvement
to Church
property
Cost
At 1 Jan 2024
Additions
616,902
1,532
At 31 Dec 2024
618,434
Depreciation
At 1 Jan 2024
Chargefortheyear
70,639
24,737
At 31 Dec 2024
95,376
Carrying amount
At 31 Dec 2024
523,058
At 31 Dec 2023
546,263
20

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
15. Investments
Other
Investments
Cost or valuation
At 1 Jan 2024
Additions
Other movements
23,016
428
At 31 Dec 2024
23,444
Impalrment
At 1 Jan 2024 and 31 Dec 2024
Carrying amount
At 31 Dec 2024
23,444
At 31 Dec 2023
23,016
AIL investments shown 8bove are held at valuation.
16. Creditors: amounts falllng due within on year
2024
2023
Accruals and deferred income
1,580
1,560
17. Credltors: amounts falling due after more than one year
2024
2023
Bank Loans and overdrafts
22,000
108,522
21

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements {continued)
Year ended 31 December 2024
18. Analysls of charitable funds
Unrestricted funds
At
Gains and
At
1 Jan 2024 Income Expenditure Transfers Losses 31 Doc 2024
General Funds
Designated Fund
1- Parish
Organisations
41,568 213,854 {110,189)
145,233
3,035
3,035
44,603 213,854
1110,189)
148,268
At
Gains and
At
1 Jan 2023 Income Expenditure Transfers Losses 31 Dec 2023
General Funds
Designated
Fund
1- Parish
Organisations
19,015
119.060
{99.993)
3,486
41,568
3,035
3,035
22,050
119,060
{99,9931
3,486
44,603
22

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financial Statements (continued)
Year ended 31 December 2024
18 Analysls of charitable funds (contlnued)
Restricted funds
At
Gains and
At
1 Jan 2024 Income Expenditure Transfers Losses 31 Dec 2024
Maintenance
Fund
East Belfast
Baby Bank
Fund
Missions Fund
LF Black
Memorial Fund
LB Unit Trust
Fund
RevaLu8tion
Reserve
Property Fund
28,869
14,019)
692
4,719
124,737)
{1,532}
4,824
1832}
18,475}
667
(11,321)
(19,129)
1,793
1.793
5,505
5,505
17,509
431,049
428
17,937
431,049
472,231
6,078
137,5901
428
441,147
23

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financlal Statements (continued)
Year ended 31 December 2024
18 Analysls of charitable funds (continued)
Restrlcted funds
At
Gains and
At
1 Jan 2023 Income Expenditure Transfers Losses 31 Dec 2023
Maintenance
Fund
East BeLfast
Baby Bank
Fund
Missions Fund
LF Black
Memorial Fund
LB Unit Trust
Fund
Revaluation
Reserve
Property Fund
52,908
638
15.565
124,677)
119,584)
28,869
(4.019)
2,153
{10,628)
{8,475)
1,793
1,793
5,505
5,505
16,838
434,535
671
17,509
431,049
(3,486)
511,579
18,356
154,889) (3,4861
671
472,231
24

St John the Evangelist of the Parish of Orange field, Belfast
Notes tothe Financial Statements {continued)
Year ended 31 December 2024
Analysis of charitable funds (continued)
Purposes of Restricted Funds:.
UnitTrust Fund
These funds derive from investing the remainder of the sale of the Curtage of St John's,
Orangefield 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°, 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 be sought and
granted for any sale and further application of thefunds.
Deposit accountfunds:
Deposit accounts held with the Representative Church Body amounted to £29,330 at 31"
December 2024. These funds derive from the same source as the Unit Trusts above and are
subject to the same restrictions.
LF 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.
Purpose of Designated Funds:
Maintenance: The Trustees set aside funds each year for the maintenance of the Church
property.
Charities Fund: The Trustees have set aside funds for donations to Christian charities
supported bythe Parish and the Church of Ireland.
Parish Organisations Funds: This represents the monies raised by the Parish Organisations
for their own use within those organisations.
25

St John the Evangelist of the Parish of Orange field, Belfast
Notes to the Financialstatements (contlnued)
Year ended 31 December 2024
19. Analysis of net assets between funds
Unrestricted Restricted Total Funds
Funds
Funds
2024
Tangible Fixed assets
Investments
Current Assets
Creditors Less than 1 Year
Creditors greater than 1 Year
83,355
439,703
23,444
523,058
23.444
66,493
{1,580)
{22,000)
66,493
11,5801
(22,000)
Net assets
148,268
441,147
589,415
Unrestricted
Funds
Restricted
Funds
Tot81 Funds
2023
Tangible Fixed assets
Investments
Current Assets
Creditors Less than 1 Year
Creditors greater than 1 Year
546,263
23,016
11,474
546,263
23,016
57,637
(1,560)
1108.522)
46,163
11,5601
1108,522)
Net assets
44,603
472,231
516,834
20. Related parties
During the year payments totalling £295 were made to Colourpoint Creative Ltd for printing
work carried out on behalf of the Parish. Dr Wesley Johnston, a trustee of St John's,
Orangefield, is a director of this company.
26