St Midwel St Michael's Parish Church Belfast Trustees, Annual Report and Financial Statement For the year ended 2022 NIC 1023
References and administrative detail¥: Charity Naff: St Mithael's Parish Church BelFast Charity Res•stration Number 102396 C¢tact Address: The Hcrnrary Treasurer Mr T(Kn BatrElor 38 BallYre9 Road Dundonald BT16 1HZ Tru•tees: Mr Thomas Bat¢helor Rev Canon James Car50n (Chair) Nomia Clucas Miss Joan Crother Miss Caroline Edgar Mr Gordon Edgar Mr5 HeatIr Edgar Miss Muriel Hughes Mrs Eileen Miskj'rnmin Mr Robert Ryan Mrs Anna Wilson Principal Office4)earers Clergy.. Rev Canon James Cwson crCh Treasurer. Mr Tom 88td)elor Clergy Church Warden. Mr Robert Ryan Peoplos Church Warden.. Mrs Heather Edgar Recording Sacfetary: Mr Gordon Edoar & Mrs H Edgar Clergy Globe Warden.. Mr Tom Batchelor Peoples Glebe Warden: Mr G(X EckJar Independent Auditor Mr Thomas Scott BA(Bus) ACIS 8 Dothester Gardens Nthvtownabbey BT3G SJJ 8ankarn Ulster Bank Ltd Sha*ill Road Belfast BT13 1FH
Trustees. Annual Rep¢)rt f(Y the year ended 31 December 2022 The trustees present the annual rep(Nt and statements of Receipts arKI Payments arKI Assets and Lthlrties for St Mioael's Parish Church Belfast for tho year ended 31" De(xnber 2022. Objectives and Activiti•s Thè 1nPaI fur1 of St Michael's Parish Churth is to swp)rt tte advarwnent of the ClyAan religion by kyomoting through the wc4 of ttx Parish the whole mission of trE Church, PaStal, evangeliskn"c, Social and eCumlca1. Being open to and erKJaging wth society as whole and offering suprxxt for those reding help are fundamental to tr practul deliwy of th• b8nefrts of Chrisiian As a result d 8Ctivily In pursuit of farement rf the Christiw religi, St Mithael's Parish Church Belfast has txstody of property records, matenals arKI artefxts of signrficance to th8 cultural arKI religi¢)us hen'tage arKI rnaintenance of which is undertaken by the Select Vesty of St MKhael's Parish Church 8effast. AthI•V Performanco & Public Benefit St Mithael's Parish Churth achieves its Fxxposes through varying activities inclLhJing public wship, sxayer, provision of pastoral ca, rnissi arKI outreach. parish groups and SPeal events. Public Worship We strive in leading OLf public worship to create an environment where 811 we welcomg. Wè provide Oprtty where with range of people may encounter arKI wcship GCKI. St M1.$ Parish Church has weekly services on Sunday CANnwising of a mix of Holy CcKnmunion, Family Service, Bapbsm arKI Moming Pr8yw. Speual services are held learfing up to Eastw and Christm8s our c01 Service attracts addrtional visilors. We value the involVemt and leadership of many people, InclLxJiThJ musiciark% and Youth Leaders. We way regulamy for our canmunrty arKI ttrM)se in red. Pastoral Worf( We seek to offer Ixre to parishioners of all aggs arKI to supptrt people at swifunt F)oints in their liv•s. Clergy and our Pa81 team visit vulnerable arKJ older peoplg who are in caré homos, assisted tr$1ng or thoselgss abl8 to attethy church to Kyovido pastoral and spiritual support. Visits are made to parishi(Thrs in hosprtal and in swyatn for baptisms waddiros. We also (Xj¢t funwals for (SxKch members as well as fcK Ihe Icral communrty. Parish Groups A range of other actNities e providod by St Mhael'S ChCh eitrw by the chlrch directly ( through variS church organisations e.g Christian Endeavcmjr. Youth Grp, Badminton Club: Prayer & Bible Study, Drama club: After s(wls club: Morrthly Prayer Brearfast. Morrthly Men's Brearfast.
Lothil Community We are involved in th8 local comrnunty through a member of ts Parish serving on the Board of Goverrmxs of Malvem Primwy School and encra99 Ihe wofk of the school by helping to maintain stand8rds arKI pracw. In &jdrti staff of the Parish le8d assemblies. St Michael's Churd) in ClunctK)n with The Unrted Parishes of St Stephen and Sl Luke collectively known as COILS (Church of Ireland Lower Shankill ) operate jointly in both Parishes to provide social (xjtreath support to the Fwle of the lower Shankn"Il. Soclal OutreaGh Parish has wmjertaken to eng8ge with thg wid8r SC¢iety, particularly ttrK)se who we vulnerable ¢y disadvantaJed, through social (xrtreath activities. • FocKlbank - on gow colleciion of foodstuff ar hcxtsehold rtwns in parthership with shkIll MethcKliSt Church, suppIng people in need n the Shankill aa. + an after school club for Malvem Primary thildren. • a kKts drama arKJ activty club for sune thildren from Malvem Primary School. • Messy Church m a month. • Men'5 8re8kf8St w to all men in neighbouring parish church's. • financial aSSisce to missionary arKI humltl8n organisats.ons w(Yking in othw c(XrtI. Public Benefit The Trustees have given careful (XThideratiC to Ihe Chanty Ccxnmission for N(xthem Irelands guidance on pthlic benefft to en3Lre that the activrties entered into during the year have helred to a(ieve the Parish's ot4'8Ctives and activities, as well as FYQVKlng public benefrt. Regular worship, outre8ch into the communrty beyorKI. fundraising efforts and pastOf81 care, parti¢wlarly for and ekjgty help us meet our public bar responsibilities. Our chLrch hall IS used regularty by other OLrtside organisations. Access to Church properti83 is rgstricted for wblic safety to named key lderS and St Mthael's Parish mitigates any potential harm from the activities thr(xJgh irnplementatic of the Church of Ireland Safeguarding Trust Polw. Financial Revlew Finarus *• managed by ts Htsnordry Treasurer who distribthes and eSentS a financial report to the trustees at our monthly Select Vestry Meetings. The pwish OTatod the accounts - a Gewal Account. a Building and Reser¥e accoLnt and a dedicated Funding Ac£Ot for COILS and we also rId shares in Santander. The Parish's IrMe shows proceeds frcmn Freewill Offering (ve1C), Gfft AKI and subscriptions from thurch originations, towards tho use of the chch halls. R&Strted incne tow¥dÉ Fyojects and MOnS reiVed L)y the parish to be forWded to missionary and charitable SOCiets"es. We also receive a rental incomes from properties at S Sunningdale Path and 17 Westway Park Belfast both of ¥thich the parish owns. The Parish Treasuror with the pennission of th• Trustees adm inistors an acecKJnt of bghalf cfj COILS. Folk)wing all these transacti$ th8 Accounts at Ihe erKI of the year were as folIc". -£18e.39 Reserv& A(Ount - £75,973.72 Funding Account - £11.355 73 Sh¥es- £576.52
All other payments in 2tr22 wwe paid when received in full. The security arKI safeguarding of all monies is importait to the Trustees and all money ounted armd taken to the under dual contrd. Going Concern The trustees have reviewgd ttrE buLSJets for the year thad are satisfied that ttre are adequate fuThls in place to ene that the parish C continue rts activrtEs arKI financial statements f( Ihe year erKJed 2(r22 can te off as a 90irKJ concem Structure. Governce and Managom¢nt Chapter111 of the Constitution of the Churth of Ireland govems Parishes and Par(Khial Organisati. So18ct Vestry members are the Charity Trustees. Recruitment and Appointment of Select Vesty (Trustees) All mombers of Church of IretaThJ who are over the age of 18 and are either resident within the parish or live elsewhere but have been ac£ustomed mwn bers of the C0TrJregati 8t least thr99 mcth5, may wistef as members of the G81 Vestry of Parish. allcwry them to attend and vote at meetiThJ of General Vesty and to stand for eleCtK to the Select Vestry. Meetings of the General Vesty are hold at le8St orte a year. The Seled Vestry is elected as part of the General Vestry meeting. The Select Vestry will hold 1r positits)s for a pericxj of one year. Select Vestry members may bg re-elected annually and there is no limit on the nLllnber of terms, whith may be served. Pay and Remuneration The Parish Clergy and Develowent Offer also works with a neightrtyJrirYJ Parish nwnety The Unrted Parishes of St Stephen & St LLA(e. The COI Diocese of Connor pays the Salaries of these employees and St Mthl's pay the Diocese half of ts total salary. The other haff beirvJ paicl by St StepFn,5 & St Luke's Parish Crch. This arraryement was agreed by both parishes to simplrfy salaries and waoes and also National InsLrance and PAYE. Organisational Structure Tho Seled Vestry is responsible the daY4daY manaoement of tho parish. The Select Vesty consists of the member of the clergy serving in the parish. any curate assistant, and the thurchwardens the glebe wardens and generally not ffl8 than twelve other members of the General Vesty elected at the Select Vestry. The Select Vasty is chaired by the incumbent CY otlw member of the cleroy offKiatirrfJ in the parish indudrKJ deciding how parish funds S to be applied. The Select Vesty meets at times red by Ihe Memb5. Special meetiros may be convened at any time by the chairperson or chjrchwardens. In 2(Y22 the Select Vestry met nine during the year ¥KI the average attendance was 82%.
ststement of Trustees. Responsibilities The trustees are respons19 for prepariry the Trustees, ReF)Ort and ts ststem•3nt of reiptS and payments arKI statement of a35ets and liabilities in accordance with applicable knv and regulations. The law applicablo to charities in Northem Ireland with income of less than £2SO, OW rewires the trustees to prepare a statement d rgceipts arKI payments 8nd a statement of assets arKI liabilities each finar(Aal yèar. In Fryaring these financi81 statements, trustees are rewirpd to: Select suitable accounting policigs and then appty them consiSttlY. Make judgements and estimates that are reason&ble and pruden( State whether the finarKial statements, have been in accordarte with applicable Accntir0 StarKl¥ds Kjentify the stdardS in question, sut4.ect to mater1 departures being disdosed 8fKd explained in the financial ststements; Prepare thg financial statwnents on the gon9 CCern basis unless it is Inapprte to presume that the Parish will c£tll as a goiro concem The trustees are responsible for keeping acxx)untirwJ reclyds that are sufficient to sh(M exptain the Parish's transalon$ and disclose with reasonable accurary at any time the assets and Ibil1eS of the Parish. Ttw are also responsible for safeguarding the assets of the Parish arKI henGe for taking reasonable steps for the eventiOn arKI detecti¢)n of fraud aTrJ other irregularities. Governance Costs No Governan costs Nvhere incurred d(xing the year. The Indgpendent E¥niner provided services to the pansh at no cost. S•ed on Behatf of the Trustees Canon J I cars( Chairman Mr T Batchelor Treasurer
Indepdent examinorfs rep(t to the charity trustees of St Michael's Parish Church Belfast I rep(xt on the accourts of St Mich1,5 Parish Churth {'ttr charty) for the year erKled 31 Decembw 2022. ResF>ective responsibilities of charity trustees and examiner. As the chantys trustees you are reSsible for thg Preparatic of the 8CCOtats in aCcordce wrth the chbe5 Act (Norttrwi Ire18nd) 2(X)8. It is my reSpSIbl1ty to: Exnir%1 the accourrts under secticm 65 of the cltIeS Ad; Follow the proclureS laKJ down in the ger directiorts given by th8 commissiC undw section 65 (9) {b) of the tharlties Act: arxj stste Wther particular matters have come to my attention. Bxis of Independent examlnefs report I have exam ine(l your charity accounts as required under section 65 of the Charilifjs Act and my exam ination was carried out in accordance with the goneral directions given by the Charity commissi for Ncythem Ireland Lmder section 699) (b) of Ihe Charities Ad. My Exam in8tiCKI incIjed a revithy of the cOUntIng records kept by the ctsity WKI omparis4)n of the acc(xJnts presentwj wth those reclxds. ft 81so included considerati of any unusual Itn3 or disclosures in the accwnts, arKI seekir¥J explanth'ons from y(yJ as (arity trustees conceming any such matter5. My role is to state whether any m*wial matters have (x¥ne to my attention giving me cause to believe: 1. That 8c¢ountiw reccyds were rt k•pt in accordarte with sectiC 63 of the Charrties Act; 2. That the accwnts do not acc(xd wrth those actntIng records; 3. That the acc(xJnts (lo not comply with the accounbrYJ requirements of the Charities Act. and 4. That there is further informati¢M na ferf a Fyoper understarKling of the accounts to be reached. Indepenthts examlnerfs statement I have completed my exam ination and have no ccfficems in rospccl of the matters (1) to (4) listed above and. in cornecticn wrth the following the Directions of the Charity Commission for Northgm Ir91arKI. I have foLf)d no matters that require drawing to ycx attention. Name: Mr Tom Seott BA Relevant professional qualtIOn or body: ACIS Addrass: 6 Date" Signwj: J?
St Michael's Parish Church Belfast GEN&IAL INC( Frcc¥MlI cxfefing CPKxch (XYr4 B.Unil Trust S4LAAIES a WAGES £32.378 S1 51960 £39 96 r42.671.S8 £13).Q) Prchus £4ZKI1.50 £7,562.11 £13 £659.tY t4.539.84 BXRIPTK)N8 BryrIg Club 8inn £x(). Res We51way St SleFtsJ F £lW.CQ TIE IN MWFIY Adg Jnktn tr.613 (MJ Nl W•lar Hill R(rtil (V4ai & L E¢tim Authwty Ewiwg l¢X Ufe H a HALLS £31500 £11210 12 £1rJ.tXI £238.1 CCLI a]1 Envdrw FWO Gltbt Rertal I Sunrxnw Inr CoTrmJnit)n TIne £10,283.04 £S,9)0. t13 78 frIMARK M¥azine Advbxts M•3ozin• SUL Ann Q7ift Day Sl Sl•¢tt Ha FICB syr CqterirKJ hol(xrw £248 40 £440.43 E13000 £12918 £140 00 J41.11 £1.359 08 £40. £240.IXJ Rev J LtyMn DcMclI Nl srmx fx Leni C(¥m(x &rKy £95.70 £150.C(I £J)2.71 £15.¢)Y).CKI lknerls J16Q SyrKé Tea t1ISU MISSIONARY EFF £I.CE1152 Auctr)n £48.02 £5.91 ¢1,51000 t3.442.lJO £120. Flukiniin Chsli Chi<trgn &'sW1gemc Irgthyn Voic•s t1.OQJ tXI £4CQ.tX) Rcu Cowd ster Commw¥ty Cwa Cal1n i Kfs C¥ P¥k Lknico A•JismbJl• £2 71 E1.2CQ Marna Dorcds Crosthnks TEAA FurKI £99.01 £231.85 £140.¢XI £43.89 £1CKI t164 70 Nl Cttddr Hcocé CtrKIRCH 11soNARy SOQEIX SLts & &)xes £3.551.52 iryrtyn VrC £383.00 Cther 82 THER PAISSONARY cIETIES link5 TEAFI Funa Royd 8ntish LcgTron Nl Chik*en¥ t530.¢XI £140 OD £43.89 E1C<J 00 Incoffl• Ywr aY22 £1 13170 -E185 39
St. Mlchael's Parish Church Belfast £1874.CKI CHURCH & HALLS Fnvèlr £124.45 Securrry C¥ Gae Ppar i Water KIE(J•en Dwi Bcll Hthl Dcx)r Lo Py Toels pe cnIrcl anten¥rx £>)7 75 £382.61 £3T 99 £189.e £78. £M7 52 035.92 GLEBE C(x)ker Reor Rrft Pest Cc)trnl £197.99 IASCELLANEOUS Lo) io G¢norai A¢QXfftI £15.OCn 00 £1 Incom• f<Y Y••r 2022 £17.378.91 £75 573 72 LW.418.63 CW Bkn y•v WKI XQ2 Geral N) 1 A•s•r No2 -£186.39 £75.973.72 £578.52 Chy m A80•th trcrn 2021 z Q18•21.4 FUNriP ACCOUNT IN eb Ctherdral St (Xrt 50 00 EthKatic) Authcry £1.eA)Q.QO £780 00 EXPENS t)8w & D•liv¥y EqJw A0knrtiSinlCc Trr T19 PrrxFtsmrnè £29.919.93 £3.721.19 £437.95 749. £110.IJJ £151.40 t3.925.6B .crKJ ao Cffoen* Mrmsiry £R05028 £3.1.(M) 2022 £9),276 01 Closing 891(rt¢ XQ2 £440&01 £42.050.28 Oping frcyn X121 Par T¢Jn Scdl 8A AC 8 Dofth851er G¥thr
Notes to financial statements: Year ended 31 December 2022 1. Summary of significant accounting policios The 1lPle )UntIng poli adopted. judgernemts key sources of estimation LTtsrlainty in kyepwation of the firk2nGial statentS are as follm: a) General infornth basis of preparation St Michael's Parish Crch, Belfast is a charty and is part of the registered charity, Belfast: bt. mthaeust.micfl1COorlCttUrth Of Irelarxl whith registered with Tr Charity Commission t Northern Ireland on the 1 March 2015. The nature of the charty's operatiS and principal activities are the thancematt of relyi. BelfasL' St. michaeVSt.MithaeVConnorlCtrrth Of Ireland. 8 charitable trust ' conStrtUt under a trust deed dated 18° March 2015, Belfast.. St. Michaellst. MichaeVC¢ThorlChLrth Of IrelaThg constitutes a public brit entty as dgfinad by FRS 102. Statement of The finarDal statements have been prepared in accordance with ArUntIre and Reportino by Charrties.. Statement of Recommended Practice applieable to charitios preparing l'r accounts in acCOrdar with the Financial Reporting Standd applicable in the UK and Republic of Ireland (FRS 1 tr21, the Charities Act (Nothem Ireland) 21x. Th8 Charities (Accounts and Report5) Regulations (Northem IrelaThY) 2015 and the UK Generally Accepted Praclice as rt applies from 1 January 2015. The financial Statl@nts have been pPared on the going concern basis. The financial statements are prosented in sterling. which is tho functK>nal currency of tha charity. b) Basi3 of Financlal statements As the total ITme of the C(gregatIOn less than £250,CKX) the Trustees have olected in accordance with the provisions Y) the Charitios Accounts and Repct Regulations {Northem Ireland) 2015 to rKepare rts accourrts on 8 receipts and payment5 basis. c) Preparation of accounts on a golng conc•m basis The Parish generalty meets its day to ¢ay working caty.tal requireMtt from rts annual income. The Trustees have obtained arKI reviwwed cash flow IcecaSts for the coming year and based on these are &8tisfd that thft Parish has recourses to provide a reasonable expectation that it can continue to meet its financial obligations they fall due fcy tho foreseeable future. Therefore these financial statemants have been prepared on a goiro concem basis. 10
d) Tangible assets The as50ts of the Parish compnse: . crmxch Building and Grounds Church Hall Rectiyy Curates property The Church Building and GrDunds are deemed to be Heritage assets as defined by the Chanties SORP (FRS 102). These Heritage assets arg not inclLKled on the balance Sheet a5 Information the cost or valuatK)n is not available and 51Kh information cannot be obtained at a cost commensurate with the benefit to users of the accounts arbd to the Pwish. The Chur() Hall is attached to the Church t)uilding. As 8 result this buikling is not recognized in the parish balance sheeL The Rectory and Curate property are recA)gniz8d at its original cost. No Depreeiati( has been provided Dn the properties as the cJJrrent estimated residual value is not less than ts carrying value and the ranaining useful lrfe currently exceeds 50 years. e) Funds Funds are clas5ffied as either restricted furKls: unrestricted funds < dedicated, defined as follows. ReStrted funds we furMJs subj.act to spectfie reqU1MentS as to their Ltse which may be declared by the donor cy with their authorty or tteated thrgh legal. wocesses, but still within the wider objects of the Parish. Unrostrictad ftJTrls are expgrKlablo at the dis(xetion of the trustees in fvrtherare of the objects ot the charity. If parts of the unrestricted funds are earmarked ai the disuetion of the trustees for a particular Fmjrpose. they are designated as a separate fund. This deswotion has an administrative PUfKX)se onty and not legally restrict the trustees, dist>etion to apply the furKI. Dedthed funds are exclusively alktated to or interKJed for 8 partilar p(xpose. Critlcal accounting judgnnts and estimation uncertainty Estimates and judgments made in th procass of wewing financial statements are continu8lly evaluated and are based on historical exwience arKJ other factors, includino expectations of future events tha are believed to be reasonable under the circumstances. The Trust$ do n( consider that there are any uitical jwents made in applying tho Parish's accounting policios or that there are ¢yitical aCcntIng astsmates or as$nPtIonS which may have a sIgnrfnt risk of causing a merial adjustmont to c8rryirKJ amounts of assets army lii1ths Wrthin the ne financial yea 11
T1 2022 £32X8 1 S E319.4XI T] 2021 tJ2.228 15 £Jiyv) R8 Trwl rRAMI to £D.O) É1874.rxi £430. 10. £Z331 JJ £ZW4.Q £430 t In LI50.QK) £Z4.18 40.txj E131&(Xl £i1.C•> £259.18 £71.ts) £2313.Cil £0 £132.CQ LJ IL £3J2.L £3LIZ71 E1 U4171 £4.SJ 84 £4.324.52 £1,$41 JJ tIS.(Yxl ÉJYJ 71 £1.359 1 £J41.71 £15.7SS.04 £4.324.S2 £i.S41.)) £15,txo.cLI £1.510 £3.44 RCO Syrnd C•tsrry R•M ••) L fttrt•l £537. Ele.04 £4.59e.35 £1,IiJ2 •) £0. £1124UJ RC0 Cv¥wJ Grnnl Ul#•r Cryrwr¥rti ¢oy¥J £1.510.CO n.442 CO f.2 £12.285.CQ U,7W.47 t152 51.8 £12210.12 £34.410.IAI £11.914.11 £12.210.12 J4.13 £T14.CI3 £iSSS t1. 24 £7.013.CQ £1.549 25 £524.87 t440 43 £7.613 C £1.3•.25 £524.81 £W.43 t12.42 É4 S2> 84 4z £1357 47 tDCQ £24&40 £5.5 82 t15.> tx) £2 825 £1)2 E2.027.J5 £4,579. £4.SJl 84 WA.. & H Ilr**nwL £1.557.47 £S.023.67 £Z48. £1.873.¢ £5.7W 75 L%OCO. £1.OS3 £15.(ts).Q) £? 575 £S76 S2 1S.&2J .fjrn.04 r1 131 ID t4. 04 478 8J 1Cn E%.-.10 41 21A• £1 13170 t.Ta OJ 7501 £fft.¥rJ r2 É578.$2
- Taxation St Mith8el's Parish Church, Belfast is recognised as a thanty for the purpose of appli(xtAe taxation legislation arKJ is therefore not subjecl to taxation on ts (tsitable axivfties. Anatysis of staff costs. trustee remuneration and •xpgnsg 2022 £42.67158 4.410.99 Salafie5 & W•Jes Totsl £42 671.58 É34A10.99 . The average numbw of 8mpltya•s during year cathlated on a cowt basis, was as follows. Z022 Numb•r Z011 Numb•r Mini51wial Siall Dovok)prNnt Oflc•r Youth Workers" . YoLrth W(xers empk)yed tlywh COILS. There are employees in receiFrt of employee berfrts in excess of £60.CKQ.
- TgIble fixed asset8 Tot•1 £20.373.IXI £3269. £5.300.00 R¢¢tory urate 3 Hou3e Office EquipTnt There wore disposals as at 31 Oecember 2022. The cost of tf rectory Ihe curate's house is st8ted 8t ongin81 cost. As rad in th• accountry policies, the Churth BuildiTrJ arKI Churc* Hall e deemed to be hentage assets aTrJ have rK)t been induded in the balance sheet total.
- Anatysis rf Net Assets Among Funds G•n¢rnl R¢strl¢t¢d Totsl £28,942.IXI £28,942.IxJ Flxl Ass•lB Current Asseis Net Assots £18 9S4.82 £95 328.63 £76.449.15 The financial statements were approved af)d aLrthorised ts issue by the Select Vestry on the 7th day of February Iwo ttKMJs& arxl twenty three. Signed HorK)rary TreasLrer 13