Carryduff Parish Church
Accounts for year ended 31 December 2022
Carryduff Parish Church
Receipts and Payments Account for the year ended 31 December 2022
| Unrestrticted | Restricted | Endowment | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||||||
| Note | 2022 | 2022 | 2022 | 2022 | 2021 | |||||
| £ | £ | £ | £ | £ | ||||||
| Receipts | ||||||||||
| FWO / Plate | 59,495 | 0 | 0 | 59,495 | 60,036 | |||||
| Mission | 0 | 8,553 | 0 | 8,553 | 8,537 | |||||
| Gift Aid | 11,934 | 0 | 0 | 11,934 | 9,361 | |||||
| Fund Raising | 4 | 0 | 0 | 0 | 0 | 0 | ||||
| Use of Hall | 5 | 5,700 | 0 | 0 | 5,700 | 1,088 | ||||
| Special Collections | 6 | 0 | 12,104 | 0 | 12,104 | 1,846 | ||||
| Baptisms Weddings / Funerals | 550 | 0 | 0 | 550 | 155 | |||||
| Gifts and Subs | 7 | 10,872 | 0 | 0 | 10,872 | 3,820 | ||||
| Killaney Contribution | 8 | 9,589 | 0 | 0 | 9,589 | 7,594 | ||||
| Parish News / BRN / Gazette | 367 | 0 | 0 | 367 | 455 | |||||
| BankInterest | 145 | 0 | 0 | 145 | 84 | |||||
| Fabric Fund | 0 | 957 | 0 | 957 | 0 | |||||
| Sundries | 9 | 342 | 0 | 0 | 342 | 1,057 | ||||
| Parish Organisations Receipts | 10 | 12,315 | 0 | 0 | 12,315 | 10,183 | ||||
| Total Receipts | 111,309 | 21,614 | 0 | 132,923 | 104,216 | |||||
| Payments | ||||||||||
| Salaries | 11 | 44,905 | 0 | 0 | 44,905 | 42,990 | ||||
| Diocesan Expenses | 11,722 | 0 | 0 | 11,722 | 12,309 | |||||
| Church Running Costs | 12 | 19,924 | 0 | 0 | 19,924 | 6,990 | ||||
| Church Maintenance and Repairs | 13 | 5,915 | 0 | 0 | 5,915 | 5,180 | ||||
| Rectory Costs | 14 | 1,426 | 0 | 0 | 1,426 | 2,516 | ||||
| Charitable Donations | 15 | 0 | 12,530 | 0 | 12,530 | 12,302 | ||||
| Administration Costs | 16 | 4,293 | 0 | 0 | 4,293 | 3,393 | ||||
| Sundries | 17 | 963 | 0 | 0 | 963 | 43 | ||||
| Parish Organisations Payments | 18 | 11,865 | 0 | 0 | 11,865 | 9,621 | ||||
| Total Payments | 101,013 | 12,530 | 0 | 113,543 | 95,344 | |||||
| Net income / (expenditure) and | ||||||||||
| net movementsin funds | 10,296 | 9,084 | 0 | 19,380 | 8,872 | |||||
| Reconciliation of Funds | ||||||||||
| Total funds brought forward | (14,688) | 13,146 | 0 | (1,542) | (6,655) | |||||
| Total fundscarried forward | (4,392) | 22,230 | 0 | 17,838 | (1,542) |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derived from continuing activities.
1
Carryduff Parish Church
Statement of Assets and Liabilities as at 31 December 2021
| Cash Funds Accounts for year ended 31 December 2021 Current Accounts Deposit Accounts Total Cash Funds Investment Assets EquityInvestments Other ListedInvestments Investments in RCB / CIT Unit Trusts Other UnlistedInvestments Investment Property Total Investment Assets Assetsretained for Parish'sown use Parish Centre Glebe House Note 21 Fixtures and Fittings Total Assetsretained for the Parish'sown use |
Unrestrticted Restricted Endowment Funds Funds Funds Total Total 2021 2021 2021 2021 2020 £ £ £ £ £ 38,643 17,768 56,411 37,481 |
|---|---|
| 38,643 17,768 0 56,411 37,481 |
|
| 0 0 0 0 0 |
|
| 404,909 404,909 385,627 |
|
| 0 404,909 0 404,909 385,627 |
These financial statements were approved by the board of trustees and authorised for issue on 27th March 2023 and are signed on behalf of the board by:
Reverend S Lowry Trustee
Mr S Thompson - Treasurer Trustee
2
Carryduff Parish Church
Notes to the financial stements for the year ended 31 December 2022
- 1 Accounting Policies
Set out below are the principal aaccounting 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 Aaccounted for on a cash basis.
(b) Statement of Assets and Liabilities
The assets of the parish, retainded for its own use compriser:-
Church Building
Parish Centre (Hall) Glebe House (Rectory) Fixtures and Fittings
The Church Building is deemed to be a Heritage Asset as defined by the Charities Sorp (FRS 102).
This heritage Asset is not included in the stement 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 benefit to the users of the accounts.
The Parish Centre is physically attached to the church and as such is not seperable as an individual asset. As such it
is deemed to be a Heritage Asset and no value is ascribed to it in the stement of assets and liabilities.
Glebe House is recognised at at £404,909 being the estimated fair value of the property at 1st October 2021. No depreciation has been provided on Glebe House as the current estimated residual value is not less than its carrying value and the estimated remaining useful life exceeds 50 years.
2 Reconciliation of Cash Funds
| Reconciliation of Cash Funds | ||
|---|---|---|
| Total Cash Funds at 1 January 2021 Receipts for the year Payments for the year Total Cash funds at 31 December 2021 Movement in Funds Endowment Funds Restricted Funds Mission Account Special Collections Gift Aid Flower Festival Unrestricted Funds General Funds Total Cash Funds |
Church Organisations Total 29,172 2,380 31,552 93,833 10,383 104,216 (83,042) (9,621) (92,663) 39,963 3,142 43,105 At 1 Jan 2021 Income Expenditure At 31 Dec 2021 0 0 0 0 1,962 8,537 (9,109) 1,390 533 1,846 (3,194) (815) 11,570 0 0 11,570 1,000 0 0 1,000 (25,479) 93,833 (83,042) (14,688) (10,414) 104,216 (95,345) (1,543) |
|
| (1,543) |
- 3 Movement in Funds
Purpose of Restricted Funds
Mission Fund: This was a fund which was setup for the purpose of Charitable Giving throughout the year. The majority of our giving is decided upon, by the Parish, in October annually. The fund is also in place to provide for Emergecy Appeals, Bishops Appeals, and for any other request that the Vestry deems worthy of our support. Bursaries within the Parish for members going to assist with Charitable work either at home or abroad, are also available from this fund.
3
Purpose of Unrestricted Funds Unrestricted funds are used to fund the general running of the parish.
4 Fund Raising
There was no fund raising during 2021 due to the Covid 19 pandemic.
| 5 Use of Hall Baby Sensory Scouts, Guides and Rainbows Diocesan Courses Taekwondo Cadenza Choir Birthday Parties Bowling Club Mothers and Toddlers Moo Music Claire Hanna MP Babies / Toddlers Belvoir Support Group Dogs Trust Zodiac Kids Carryduff Retirement Group Mothers Union Women'sInstitute 6 Special Collections Gift Day Harvest Appeal Christian Aid Envelopes Mothers Union Service Mothers Union Tearfund (Afghanistan) Bishops AppealIndia Womens World Day of Prayer MacMillan Coffee Morning Bishop Tandema Bishops Cycle Appeal Sunday School Collection 7 Giftsand Subs Donations Rectory - CCTV Private Swims Flowers Legacy RCB Covid Support Donation for Lent Diocese re Sundy School Wednesday Fellowship 8 Killaney Contribution Parish News Rectors Salary/NIC/Paye |
2022 £ 1,764 1,100 450 396 250 200 150 100 63 30 0 336 552 0 234 0 75 5,700 2022 £ 6,905 3,628 110 0 0 0 477 295 252 250 187 12,104 2022 £ 550 0 2,000 0 7,842 755 75 200 0 11,422 2022 £ 152 9,437 9,589 |
2021 £ 0 0 0 0 0 0 0 0 0 0 0 0 708 220 60 100 0 |
|---|---|---|
| 1,088 | ||
| 2021 £ 0 430 681 267 418 50 0 0 0 0 0 |
||
| 1,846 | ||
| 2021 £ 120 1,040 1,500 60 1,000 0 0 100 |
||
| 3,820 | ||
| 2021 £ 152 7,442 |
||
| 7,594 |
4
9 Sundries
| Sundries | ||
|---|---|---|
| Tea / Cofee Cash in safe Leprosy Mission Nie (Transformer Rent) NIWater Refund Power NIRefund RCB Flowers Sundry |
2022 £ 123 0 0 4 0 181 24 10 342 |
2021 £ 0 907 11 4 112 0 23 0 |
| 1,057 |
| 10 Parish OrganisationsReceipts Babies and Toddlers Bowling Club Golf Society Mothers Union J-Club Wednesday Fellowship |
2022 £ 332 120 6,295 1,352 4,019 197 12,315 |
2021 £ 0 110 5,130 1,526 3,417 0 |
|---|---|---|
| 10,183 |
11 Salaries
| 11 Salaries | ||
|---|---|---|
| Rectors salary/ Locomotory Expenses/Nic/Paye Other salries 12 Church Running Costs Alarm Maintenance Cleaning Expenses Heat / Light Insurance Vestry Phone Water Rates |
2022 £ 41,977 2,928 44,905 2021 £ 1,137 5,181 10,041 3,066 426 72 19,923 |
2021 £ 40,063 2,927 |
| 42,990 | ||
| 2021 £ 1,092 0 2,481 2,951 433 33 |
||
| 6,990 |
5
13 Church Maintenance and Repairs
| 13 Church Maintenance and Repairs | ||
|---|---|---|
| Boiler Servicing 1 Bolts / Lights / Keys 2 Candles 3 CCTV 4 Church Roof Cleaning Materials 6 Containers for Loft 7 Floor Vinyls 8 Grounds Maintenance 9 Hand Driers Hot Water Boiler 10 Kettles 11 Kitchen Cupboards Kitchen Supplies 12 Lights 13 Painting of Cross Wall Photocopier 14 Plumbing in Toilets 15 Repairs to church doors 16 Repairs to Vacuum Cleaner 17 Sundries 18 Time Clock 19 14 Rectory Costs CCTV Heat and Light Rates 15 Charitable Donations Bible Society NI Bishops Cycle Appeal Boring Wells (The Larder) CBM Christian Aid Christian Aid - Envelopes CMSI CMSIre Bishop Tandema Earl Haig Fund Friends of the Cancer centre Habitat for Humanity NI International Justice Ministry Leprosy Mission Love for Life MacMillan Cancer Marie Curie Mothers Union Service Mothers Union Tearfund (Afghanistan)) Music for life Ripple Effect ( Sunday School ) SAMS Scripture Union Scripture Union St. Petersburg Womens World Day |
2022 £ 0 0 82 0 350 43 0 0 1,120 327 0 46 220 115 90 2,766 0 624 0 0 36 96 5,915 2022 £ 0 692 734 1,426 2022 £ 871 250 291 402 1,549 0 2,117 300 200 291 871 1,140 694 0 291 295 0 0 0 360 187 1,140 402 402 477 12,530 |
2021 £ 0 12 0 2,454 0 102 45 0 1,120 0 600 0 0 0 0 0 839 0 0 0 7 0 |
| 5,179 | ||
| 2021 £ 1,236 556 724 |
||
| 2,516 | ||
| 2021 £ 931 0 240 334 1,534 681 2,261 0 100 0 929 1,211 595 11 240 0 240 267 418 360 0 1,211 370 370 0 |
||
| 12,303 |
6
16 Administration Costs
| Administration Costs | ||
|---|---|---|
| Accountants Fee Bank Fees BRF/Gazette CCL Agreement data Developments Donation Envelopes Licences Postage/Printing/Stationery SSL Certificate Comuter Software |
2022 £ 720 239 550 630 250 495 190 1,129 0 90 4,293 |
2021 £ 720 159 574 601 0 339 209 764 27 0 |
| 3,393 |
17 Sundries
| Sundries | ||
|---|---|---|
| British Legion Wreath Brochures Diocesan Office for Sunday School RCB Flowers Sundry Payments UoH Taekeondo Refund Parish OrganisationsPayments Babies and Toddlers Bowling Club Golf Society J-Club Mothers Union Wednesday Fellowship |
2022 £ 0 504 200 0 7 252 963 2022 £ 358 150 6,086 4,387 729 155 11,865 |
2021 £ 20 0 0 23 0 0 |
| 43 | ||
| 2021 £ 0 150 4,937 3,052 1,482 0 |
||
| 9,621 |
18 Parish Organisations Payments
19 Transactions with Trustees
The Rector is paid directly by the Parish. His Stipend and allowances were £40,063. No other Trustees received any remuneration during the year.
No Trustee or any person related to a Trustee had any personal interest in any contract The parish paid £2,516 relating to the running costs o Glebe House which is occupied by the Rector.
20 Goverance Costs
Goverance costs of £720 were incurred during the year relating to fees paid to the Independent Examiner.
Goverance costs are included within Administration Costs in the Receipt and Payments Account.
21 Tangible Fixed Assets
| Tangible Fixed Assets | |
|---|---|
| Cost at 1 January 2022 Revaluation Cost at 31 December 2022 Depreciation At 1 January 2022 and 31 December 2022 Net Book Value at 31 December 2022 Net Book Value at 31 December 2021 |
Freehold Property £ 385,627 19,282 |
| 404,909 | |
| 0 | |
| 404,909 | |
| 385,627 |
No Trustee or any person related to a Trustee had any personal interest in any contract.
7