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 Batr*Elor 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 HeatI￿r Edgar Miss Muriel Hughes Mrs Eileen Miskj'rnmin Mr Robert Ryan Mrs Anna Wilson Principal Office4)earers Clergy.. Rev Canon James Cwson c￿rCh 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 Mio*ael's Parish Church Belfast for tho year ended 31" De(xnber 2022. Objectives and Activiti•s Thè ￿1n￿PaI fur￿1￿ of St Michael's Parish Churth is to swp)rt tte advarwnent of the Cly￿Aan religion by kyomoting through the wc4* of ttx Parish the whole mission of trE Church, PaSt￿al, evangeliskn"c, Social and eCum￿lca1. Being open to and erKJaging wth society as whole and offering suprxxt for those r*eding help are fundamental to tr* practul deliwy of th• b8nefrts of Chrisiian As a result d 8Ctivily In pursuit of f￿ar￿ement 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 w￿ship, sxayer, provision of pastoral ca￿, rnissi￿ arKI outreach. parish groups and SPe￿al events. Public Worship We strive in leading OLf public worship to create an environment where 811 we welcomg. Wè provide ￿ Op￿rt￿ty where with range of people may encounter arKI wc*ship GCKI. St M￿1.$ 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 c￿01 Service attracts addrtional visilors. We value the involVem￿t and leadership of many people, InclLxJiThJ musiciark% and Youth Leaders. We way regulamy for our canmunrty arKI ttrM)se in r￿ed. 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 Pa￿81 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 swyat￿n for baptisms waddiros. We also (X￿￿j¢t funwals for (SxKch members as well as fcK Ihe Icral communrty. Parish Groups A range of other actNities ￿e providod by St M￿hael'S Ch￿Ch eitrw by the chlrch directly ( through vari￿S church organisations e.g Christian Endeavcmjr. Youth Gr￿p, 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 enc￿ra99 Ihe wofk of the school by helping to maintain stand8rds arKI prac*w. In &jdrti￿ staff of the Parish le8d assemblies. St Michael's Churd) in C￿lunctK)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 sh￿kIll MethcKliSt Church, supp￿Ing people in need n the Shankill a￿a. + 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 aSSis￿ce to missionary arKI hum￿lt￿l8n 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 O￿Tatod th￿e accounts - a Gewal Account. a Building and Reser¥e accoLnt and a dedicated Funding Ac£O￿t for COILS and we also r￿Id shares in Santander. The Parish's Ir￿Me shows proceeds frcmn Freewill Offering (￿ve1C￿), Gfft AKI and subscriptions from thurch originations, towards tho use of the ch￿ch halls. R&Str￿ted inc￿ne tow¥dÉ Fyojects and MOn￿S re￿iVed L)y the parish to be forW￿ded 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 ttr￿e are adequate fuThls in place to en￿e that the parish C￿ continue rts activrtEs arKI financial statements f(￿ Ihe year erKJed 2(r22 can te off as a 90irKJ concem Structure. Govern￿ce 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 mc￿th5, may wistef as members of the G￿81 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 Off￿er 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 StepF￿n,5 & St Luke's Parish C￿rch. 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 daY4￿daY 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 ffl￿8 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 r￿ed by Ihe Memb￿5. 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 respons￿19 for prepariry the Trustees, ReF)Ort and ts ststem•3nt of r￿eiptS 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 consiSt￿tlY. Make judgements and estimates that are reason&ble and pruden( State whether the finarKial statements, have been in accordarte with applicable Acc￿ntir0 StarKl¥ds Kjentify the st￿dardS in question, sut4.ect to mater￿1 departures being disdosed 8fKd explained in the financial ststements; Prepare thg financial statwnents on the gon9 C￿Cern basis unless it is Inappr￿te to presume that the Parish will c£￿t￿ll￿ as a goiro concem The trustees are responsible for keeping acxx)untirwJ reclyds that are sufficient to sh(M exptain the Parish's transa￿lon$ and disclose with reasonable accurary at any time the assets and I￿bil￿1eS 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 Indep￿dent examinorfs rep(*t to the charity trustees of St Michael's Parish Church Belfast I rep(xt on the accourts of St Mich￿1,5 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 reS￿￿sible for thg Preparatic￿ of the 8CCOtats in aCcord￿ce wrth the ch￿be5 Act (Norttrwi Ire18nd) 2(X)8. It is my reSp￿SIbl1ty to: Ex￿nir%1 the accourrts under secticm 65 of the c￿ltIeS Ad; Follow the proc￿lureS laKJ down in the g￿er* directiorts given by th8 commissiC￿ undw section 65 (9) {b) of the tharlties Act: arxj stste W￿ther 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 incI￿jed 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 It￿n3 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 r￿t k•pt in accordarte with sectiC￿ 63 of the Charrties Act; 2. That the accwnts do not acc(xd wrth those act￿ntIng 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 qual￿￿tIOn or body: ACIS Addrass: 6 Date" Signwj: J? St Michael's Parish Church Belfast GEN&IAL INC( Frcc¥MlI cxfefing CPKxch (XY￿r4 B.Unil Trust S4LAAIES a WAGES £32.378 S1 51960 £39 96 r42.671.S8 £13).Q) Prc*hus £4ZKI1.50 £7,562.11 £13 £659.tY t4.539.84 BXRIPTK)N8 Bry￿rIg Club 8*￿in￿n £x(). R*es We51way St SleFtsJ F £lW.CQ TIE IN MWFIY Adg J￿nkt￿n 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 In￿r CoTrmJnit)n T￿Ine £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 LtyM*n DcMc￿lI Nl srmx f*x Leni C(¥m(x &rK*y £95.70 £150.C(I £J)2.71 £15.¢)Y).CKI lknerls ￿J￿16Q SyrKé Tea t1ISU MISSIONARY EFF £I.CE1152 Auctr)n £48.02 £5.91 ¢1,51000 t3.442.lJO £120. Flukiniin Chsli Chi)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• fnal currency of tha charity. b) Basi3 of Financlal statements As the total IT￿me of the C(￿gregatIOn ￿ less than £250,CKX) the Trustees have olected in accordance with the provisions Y) the Charitios Accounts and Repc￿t 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 requireM￿tt from rts annual income. The Trustees have obtained arKI reviwwed cash flow Ic￿ecaSts for the coming year and based on these are &8tisf*d 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. ReStr￿ted funds we furMJs subj.act to spectfie reqU1￿MentS as to their Ltse which may be declared by the donor cy with their authorty or tteated thr￿gh legal. wocesses, but still within the wider objects of the Parish. Unrostrictad ftJTrls are expgrKlablo at the dis(xetion of the trustees in fvrtherar￿e 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 parti￿lar p(xpose. Critlcal accounting judgn*nts 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 aCc￿ntIng astsmates or as$￿nPtIonS which may have a sIgnrf￿nt risk of causing a m*erial adjustmont to c8rryirKJ amounts of assets army li*i1ths Wrthin the ne￿ financial yea 11 T￿￿1 2022 £32X8 1 S E319.4XI T￿] 2021 tJ2.228 15 £Jiyv) R8 Trwl r*RAMI to £D.O) É1874.rxi £430. 10. £Z331 JJ £ZW4.Q £430 t In LI50.QK) £Z4.18 40.txj E131&(Xl £i￿1.C•> £259.18 £7￿1.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 3. 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(x*ers empk)yed tlywh COILS. There are employees in receiFrt of employee ber*frts in excess of £60.CKQ. 5. T￿gIble fixed asset8 Tot•1 £20.373.IXI £3269. £5.300.00 R¢¢tory urate 3 Hou3e Office EquipT*nt There wore disposals as at 31 Oecember 2022. The cost of tf* rectory Ihe curate's house is st8ted 8t ongin81 cost. As r￿ad 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. 6. Anatysis rf Net Assets Among Funds G•n¢rnl R¢strl¢t¢d Totsl £28,942.IXI £28,942.IxJ Flx*l 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