## **THE FOLLOWING ARE THE INDEPENDENTLY AUDITED, RECEIVED AND ACCEPTED ACCOUNTS FOR ST DOROTHEA’S PARISH, GILNAHIRK, FOR THE PERIOD 1 JANUARY 2023 TO 31 DECEMBER 2023** 

|**THE FOLLOWING ARE THE INDEPENDENTLY AUDITED, RECEIVED AND ACCEPTED ACCOUNTS FOR**<br>**ST DOROTHEA’S PARISH, GILNAHIRK,**<br>**FOR THE PERIOD 1 JANUARY 2023 TO 31 DECEMBER 2023**|**THE FOLLOWING ARE THE INDEPENDENTLY AUDITED, RECEIVED AND ACCEPTED ACCOUNTS FOR**<br>**ST DOROTHEA’S PARISH, GILNAHIRK,**<br>**FOR THE PERIOD 1 JANUARY 2023 TO 31 DECEMBER 2023**|**THE FOLLOWING ARE THE INDEPENDENTLY AUDITED, RECEIVED AND ACCEPTED ACCOUNTS FOR**<br>**ST DOROTHEA’S PARISH, GILNAHIRK,**<br>**FOR THE PERIOD 1 JANUARY 2023 TO 31 DECEMBER 2023**|**THE FOLLOWING ARE THE INDEPENDENTLY AUDITED, RECEIVED AND ACCEPTED ACCOUNTS FOR**<br>**ST DOROTHEA’S PARISH, GILNAHIRK,**<br>**FOR THE PERIOD 1 JANUARY 2023 TO 31 DECEMBER 2023**|**THE FOLLOWING ARE THE INDEPENDENTLY AUDITED, RECEIVED AND ACCEPTED ACCOUNTS FOR**<br>**ST DOROTHEA’S PARISH, GILNAHIRK,**<br>**FOR THE PERIOD 1 JANUARY 2023 TO 31 DECEMBER 2023**|
|---|---|---|---|---|
|**RECEIPTS**|||||
||Unrestricted<br>Funds|Restricted<br>Funds|Total|Total|
||2023|2023|2023|2022|
||£|£|£|£|
|Donations and Plate Collection|59,541|4,775|64,316|59,955|
|Gift Aid(Note 9)|2,009||2,009|10,438|
|Proceeds from Fund RaisingEvents|15,320||15,320|13,266|
|Rental of Premises|0||0|0|
|Grants|600|5,000|5,600|8,510|
|Mission Link|0|1,942|1,942|1,862|
|Receipts on behalf of thirdparties|390|1,260|1,650|997|
|Receipts from Parish Organisations|450|0|450|300|
|New Rectory|0||0|4,629|
|RewiringProject||33,195|33,195|0|
|**TOTAL RECEIPTS**|**78,310**|**46,172**|**124,482**|**99,957**|



## **PAYMENTS** 

||Unrestricted<br>Funds|Restricted<br>Funds|Total|Total|
|---|---|---|---|---|
||2023|2023|2023|2022|
||£|£|£|£|
|Wages and Salaries|41,168||41,168|27,718|
|Diocesan Costs|19,800||19,800|33,316|
|Organist|4,350||4,350|3,190|
|Cleaning|4,943||4,943|4,526|
|Church RunningCosts|5,802||5,802|5,422|
|Insurance|3,391||3,391|5,698|
|Loan Repayments and Bank Charges|851||851|729|
|Glebe Costs|7,990||7,990|15,974|
|Parish Costs(Note 7)|1,260|3,474|4,734|5,805|
|Administration Costs|2,442||2,442|2,137|
|FundraisingCosts|2,411||2,411|2,078|
|Charitable Donations|0|3,011|3,011|2,890|
|Kitchen Refurbishment|0|0|0|1,679|
|Discharge of Diocesan Grant(Note 8)|0|2,241|2,241|0|
|New Rectory|0||0|4,479|
|**TOTAL PAYMENTS**|**94,407**|**8,726**|**103,133**|**115,641**|





||Unrestricted<br>Funds|Restricted<br>Funds|Restricted<br>Funds|Total|Total|Total|
|---|---|---|---|---|---|---|
||2023|2023||2023||2022|
||£|£||£||£|
|**Surplus of Receipts over Payments**<br>**for the period 1 January to 31**<br>**December**|-16,097|37,446||21,349||-15,684|
|**Statement of Assets and Liabilities at 31 December**<br>**2023**<br>Note<br>Total<br>Total<br>2023<br>2022<br>£<br>£<br>**Cash Funds**<br>**No1 Account**<br>13,097.67<br>10,120.91<br>**Freewill Offering Account**<br>53,052.52<br>34,680.30<br>**Total Cash Funds**<br>66,150.19<br>44,801.21<br>**Outstanding Contribution to Diocese**<br>0.00<br>0.00<br>**Net Parish Assets(Liabilities)**<br>66,150.19<br>44,801.21|||||||
|**Statement of Assets and Liabilities at 31 December**<br>**2023**|||||||
||||||||
||||Note|Total|Total||
|||||2023|2022||
|||||£|£||
|**Cash Funds**|||||||
||||||||
|**No1 Account**||||13,097.67|10,120.91||
|**Freewill Offering Account**||||53,052.52|34,680.30||
||||||||
|**Total Cash Funds**||||66,150.19|44,801.21||
||||||||
|**Outstanding Contribution to Diocese**||||0.00|0.00||
||||||||
|**Net Parish Assets(Liabilities)**||||66,150.19|44,801.21||
||||||||



## **Notes to the Financial Statements for the period 1 January 2023 to 31 December 2023** 

## **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** 

||2023|2023|2023|2022|
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||£|£|£|£|
|**Total Cash at 1 January**<br>**2023**|38,085|6,716|44,801|60,485|
|Receipts for period 1/1 to<br>31/12/2023|78,310|46,172|124,482|99,957|
|Payments for period 1/1 to<br>31/12/2023|94,407|8,726|103,133|115,641|
|**Total Cash at 31 December**<br>**2023**|21,988|44,162|66,150|44,801|



## **3.     Charitable Donations** 

||2023|2022|
|---|---|---|
||£|£|
|BISHOPS' APPEAL FUND|500|300|
|POPPY APPEAL|287|660|
|CHRISTIAN AID|192|0|
|MISSIONS TO SEAFARERS|382|0|
|CHURCH MISSIONARY<br>SOCIETY|1650|1930|
|**Total**|3011|2890|



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

Reverend Ken McGrath received £31,855.92 in respect of the payment of his stipend, locomotory expenses and office expenses. He was also reimbursed £101.00 for the purchase of candles and a microphone. 

The following were reimbursed during the period of their Trusteeship in 2023. 

||£|
|---|---|
|Kathryn Hale|40.00|
|David Jackson|830.00|
|Sheenagh Johnston|111.30|
|Jacqueline McBurney|141.00|
|PhilipOsborne|207.97|
|Julie Ryan|88.38|
|Suzanne Shepherd|86.58|
|**Total**|1505.23|





In value terms most of the above reimbursement covered cash floats for the Summer Fair and Craft Fair. No other Trustees received any payments. 

There were six payments totalling £651.45 to Wendy Jenkins. as reimbursement for expenses relating to Messy Church. 

## **5. Grants Received** 

1.  There was a single payment of £600 from Power NI in January 2023 as part of the Energy Bills Support Scheme and Alternative Fuel Payment Northern Ireland discount funded by the Government. 

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

## **6. Payments to the Diocese** 

Total payments to the Diocese were £19,858 (£33,316 in 2022) 

||£|
|---|---|
|"per cure" pension<br>payment|10,848|
|General Assessment<br>Contributions|8952|
|Insurance|58|
|Total|19,858|



## **7. Parish Costs** 

The parish costs include a final payment of £3,474 for an upgrade to the Garden of Rest which was undertaken in 2022/2023 with an agreement that payment would be discharged in 

## **8. Diocesan Grant Discharge** 

In 2022, the parish received a grant of £5,000 from the Diocesan Rejuvenation Fund. During 2024, £2,241 of that grant was spent on outreach activity related to rejuvenation and one-off or new types of activity. 

£1,286 was spent on the establishment of Light the Way. £670 was spent on Messy Church activity £105 was spent on Family Service. £100 was spent on a refurbished Church Notice Board £80 was spent on the Summer Fair 

The unspent grant monies are still at the disposal of the Parish in 2024. 

## **9. Gift Aid** 

There was less received in Gift Aid in 2023, arising from the change in Honorary Treasurer 



in November 2022, which required liaison with HMRC and a period of familiarisation with the detail of what had been claimed in 2022.  In the first three months of 2024, four claims were submitted to HMRC and the Parish received £15,446 in Gift Aid.  These claims relate to eligible donations made in the 2022 and 2023 calendar years.  A further claim is planned to be submitted to HMRC before the end of April 2024. It is expected that this will result in a Gift Aid receipt of approximately £4,000 to £5,000. 

Claims for monies given in 2024 will then commence.