## **THE FOLLOWING ARE THE INDEPENDENTLY AUDITED, RECEIVED AND ACCEPTED ACCOUNTS FOR ST DOROTHEA’S PARISH, GILNAHIRK, FOR THE YEAR BEGINNING 1 JANUARY 2022 AND ENDING 31 DECEMBER 2022** 

## **RECEIPTS AND PAYMENTS FOR THE PERIOD 1 JANUARY 2022 to 31 DECEMBER 2022 RECEIPTS** 

|**RECEIPTS**|||||
|---|---|---|---|---|
||Unrestricted<br>Funds|<br> <br>Restricted<br>Funds|<br> <br>Total|<br>Total|
||2022|<br>2022|<br>2022|<br>2021|
||£|<br>£|<br>£|<br>£|
|Donations and Plate Collection|53,449.60|6,505.00|59,954.60|58,463.00|
|Gift Aid|9,633.12|805.00|10,438.12|20,326.00|
|Proceeds from Fund RaisingEvents|13,266.11||13,266.11|2,654.00|
|Rental of Premises|-||-|-|
|Grants|1,510.00|7,000.00|8,510.00||
|Mission Link||1,862.25|1,862.25|886.00|
|Receipts on behalf of thirdparties|515.00|481.50|996.50|292.00|
|Receipts from Parish Organisations|300.00||300.00|-|
|RectorySale|-||-|6,834.00|
|New Rectory|4,629.38||4,629.38||
|**TOTAL RECEIPTS**|**83,303.21**|**16,653.75**|**99,956.96**|**89,455.00**|



## **PAYMENTS** 

||Unrestricted<br>Funds|<br> <br>Restricted<br>Funds|<br> <br>Total|<br>Total|
|---|---|---|---|---|
||2022|<br>2022|<br>2022|<br>2021|
||£|<br>£|<br>£|<br>£|
|Wages and Salaries|27,718||27,718|2,300|
|Diocesan Costs|33,316||33,316|25,147|
|Organist|3,190||3,190|2,580|
|Cleaning|4,526||4,526|1,962|
|Church RunningCosts|5,422||5,422|2,282|
|Insurance|5,698||5,698|3,456|
|Loan Repayments and Bank Charges|729||729|653|
|Glebe Costs|15,974||15,974|25,930|
|Parish Costs|5,805||5,805|3,365|
|Administration Costs|2,137||2,137|1,037|
|FundraisingCosts|2,078||2,078|540|
|Charitable Donations|183|2,707|2,890|850|
|Kitchen Refurbishment||1,679|1,679|20,452|
|New Rectory|4,479||4,479||
|Old Rectory- Sale|||-|6,690|
|**TOTAL PAYMENTS**|**111,254**|**4,386**|**115,640**|**97,245**|





||Unrestricted<br>Funds|<br> <br>Restricted<br>Funds|<br> <br>Total|<br>Total|
|---|---|---|---|---|
||2022|<br>2022|<br>2022|<br>2021|
||£|<br>£|<br>£|<br>£|
|**Excess of Receipts over Payments**<br>**for the period 1 January to 31**<br>**December 2022**|-<br>27,951|12,268|-<br>15,683|-<br>7,790|
||-||-<br>15,683||
||||||
|**Total funds carried forward at 1**<br>**January 2022**|102,400|-<br>4,708|97,692||
|**Total funds carried forward at 31**<br>**December 2022**|74,449|7,560|82,009|97,692|
||||82,009||



£82,009 represents the cumulative surplus of receipts since the year ending 31st December 2016 

|**Statement of Assets and Liabilities at**<br>**31 December 2022**||||
|---|---|---|---|
|||||
|||**Total**|**Total**|
|||**2022**|**2021**|
|**Cash Funds**||**£**|**£**|
|||||
|**No 1 Account**||**10,120.91**|**47,333.13**|
|**Freewill Offering Account**||**34,680.30**|**13,151.38**|
|||||
|**Total Cash Funds**||**44,801.21**|**60,484.51**|
|||||
|**Outstanding Contribution to Diocese**||**0.00**|**-64,823.45**|
|||||
|**Net Parish Assets(Liabilities)**||**44,801.21**|**(4,338.94)**|



## **Accounts approved by Select Vestry Trustees on 16 April 2023** 

**Signed: David Jackson Signed: Jackie McBurney** 



## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1 JANUARY 2022 TO 31 DECEMBER 2022** 

1. **Accounting Policies** 

Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities 

- (a) Receipts and Payments Account: All items of income and expenditure included in the Receipts and Payments Account have been accounted for on a cash receipts basis 

- (b) Statement of Assets and Liabilities: The Parish does not hold any Investments Assets nor does it have any assets retained for the Parish’s own use. 

2. **Reconciliation of Cash Funds** 

||2022|2022|2022|2021|
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||£||£|£|
|**Total Cash at 1**<br>**January 2022**|66,036.24|-5,551.73|60,484.51|68,274.34|
|Receipts for period<br>1/1 to 31/12/2022|83,303.11|16,654.25|99,957.36|89,454.86|
|Payments for<br>period 1/1 to<br>31/12/2022|111,254.12|4,386.14|115,640.26|97,244.69|
|**Total Cash at 31**<br>**December 2022**|38,085.23|6,716.38|44,801.61|60,484.51|



## 3. **Charitable Donations** 

||2022|2021|
|---|---|---|
||£|£|
|BISHOP'S APPEAL<br>FUND|300|0|
|POPPY APPEAL|660|0|
|CHRISTIAN AID||0|
|CHURCH MISSIONARY<br>SOCIETY|1930|800|
|**Total**|2890|800|



## 4. **New Rectory** 

In 2021, the parish used the proceeds of the sale of the former rectory at 237 Lower Braniel Road to purchase a new rectory at 2 Crawford Park. 

In 2022, there was a programme of necessary works undertaken to bring the rectory into line with the standards prescribed by Church authorities. These costs were met directly by the Representative 



Church Body (RCB) or reimbursed by the RCB where the parish had met the expense  in the first instance. 

## 5. **Transactions with Trustees and Church Officers** 

During the period 30 May to 31st December 2022, the Rev. Ken McGrath received £19,629.86 in respect of the payment of his stipend, locomotory expenses and other office expenses. He was also reimbursed £45.98 for the purchase of cards publicising the Alpha course hosted in September, October and November. 

The following Trustees received reimbursement of expenses during the period: 

||£|
|---|---|
|Norma Connelly|203.84|
|Kathryn Hale|25.00|
|Maureen Hunter|1,503.90|
|Sheenagh Johnston|502.40|
|Marilyn McBride|47.85|
|Doreen Montgomery|431.83|
|Margaret Murphy|262.00|
|PhilipOsborne|51.93|
|Suzanne Shepherd|60.09|
|**Total**|3,088.84|



£1,896.40 of these expenses were in connection with the new Rectory, with the rest relating to running costs. 

No other Trustees received any payments. 

There were two payments of £311.62 to Wendy Jenkins (Diocesan Reader) as reimbursement for expenses relating to Messy Church. 

Richard Ryan (Organist) was paid £35.12 as a reimbursement for the renewal of web-related services. 

## 6. **Grants Received** 

In 2022 there were 3 separate grants received by the Parish. 

In chronological order these were: 

1.  COVID support grant of £1,510 provided by the RCB to the Diocese to be paid to each 'cure' within the Diocese to help and encourage Parishes as they deal with the additional costs of COVID. 

2.  A grant of £2,000 from the Church of Ireland Priorities Fund towards the Kitchen Refurbishment. The application for grant was made on the basis that this was an upgrading of facilities to enable Parish outreach and community work. 

3.  A grant of £5,000 from the Diocese of Down and Dromore's Rejuvenation Fund. 

7. **Payments to the Diocese** 

Diocesan Costs totalled £33,316 (£25,147 in 2021). These were for: 



|Repayment of<br>outstanding<br>contributions to the<br>Diocese|16,824|
|---|---|
|"per cure" pension<br>payment|7982|
|General Assessment<br>Contributions|8448|
|Insurance|62|
|Total|33,316|



## 8. **Garden of Rest** 

An upgrade to the Garden of Rest was commenced in 2022 on the basis of a quote for £6,948. In 2022, the Parish paid £3,474 with the balance being paid in March 2023. 

In 2022, £3,950 was raised through donations (and associated Gift Aid) from parishioners.