## 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<br>Accounts for year ended 31 December 2021<br>Current Accounts<br>Deposit Accounts<br>Total Cash Funds<br>Investment Assets<br>EquityInvestments<br>Other ListedInvestments<br>Investments in RCB / CIT Unit<br>Trusts<br>Other UnlistedInvestments<br>Investment Property<br>Total Investment Assets<br>Assetsretained for Parish'sown use<br>Parish Centre<br>Glebe House<br>Note 21<br>Fixtures and Fittings<br>Total Assetsretained for the Parish'sown use|Unrestrticted<br>Restricted<br>Endowment<br>Funds<br>Funds<br>Funds<br>Total<br>Total<br>2021<br>2021<br>2021<br>2021<br>2020<br>£<br>£<br>£<br>£<br>£<br>38,643<br>17,768<br>56,411<br>37,481|
|---|---|
||38,643<br>17,768<br>0<br>56,411<br>37,481|
|||
||0<br>0<br>0<br>0<br>0|
||404,909<br>404,909<br>385,627|
||0<br>404,909<br>0<br>404,909<br>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<br>Receipts for the year<br>Payments for the year<br>Total Cash funds at 31 December 2021<br> Movement in Funds<br>Endowment Funds<br>Restricted Funds<br>Mission Account<br>Special Collections<br>Gift Aid<br>Flower Festival<br>Unrestricted Funds<br>General Funds<br>Total Cash Funds|Church<br>Organisations<br>Total<br>29,172<br>2,380<br>31,552<br>93,833<br>10,383<br>104,216<br>(83,042)<br>(9,621)<br>(92,663)<br>39,963<br>3,142<br>43,105<br>At 1 Jan<br>2021<br>Income<br>Expenditure<br>At 31 Dec<br>2021<br>0<br>0<br>0<br>0<br>1,962<br>8,537<br>(9,109)<br>1,390<br>533<br>1,846<br>(3,194)<br>(815)<br>11,570<br>0<br>0<br>11,570<br>1,000<br>0<br>0<br>1,000<br>(25,479)<br>93,833<br>(83,042)<br>(14,688)<br>(10,414)<br>104,216<br>(95,345)<br>(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<br>Baby Sensory<br>Scouts, Guides and Rainbows<br>Diocesan Courses<br>Taekwondo<br>Cadenza Choir<br>Birthday Parties<br>Bowling Club<br>Mothers and Toddlers<br>Moo Music<br>Claire Hanna MP<br>Babies / Toddlers<br>Belvoir Support Group<br>Dogs Trust<br>Zodiac Kids<br>Carryduff Retirement Group<br>Mothers Union<br>Women'sInstitute<br>6 Special Collections<br>Gift Day<br>Harvest Appeal<br>Christian Aid Envelopes<br>Mothers Union Service<br>Mothers Union Tearfund (Afghanistan)<br>Bishops AppealIndia<br>Womens World Day of Prayer<br>MacMillan Coffee Morning<br>Bishop Tandema<br>Bishops Cycle Appeal<br>Sunday School Collection<br>7 Giftsand Subs<br>Donations<br>Rectory - CCTV<br>Private Swims<br>Flowers<br>Legacy<br>RCB Covid Support<br>Donation for Lent<br>Diocese re Sundy School<br>Wednesday Fellowship<br>8 Killaney Contribution<br>Parish News<br>Rectors Salary/NIC/Paye|2022<br>£<br>1,764<br>1,100<br>450<br>396<br>250<br>200<br>150<br>100<br>63<br>30<br>0<br>336<br>552<br>0<br>234<br>0<br>75<br>5,700<br>2022<br>£<br>6,905<br>3,628<br>110<br>0<br>0<br>0<br>477<br>295<br>252<br>250<br>187<br>12,104<br>2022<br>£<br>550<br>0<br>2,000<br>0<br>7,842<br>755<br>75<br>200<br>0<br>11,422<br>2022<br>£<br>152<br>9,437<br>9,589|2021<br>£<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>0<br>708<br>220<br>60<br>100<br>0|
|---|---|---|
|||1,088|
|||2021<br>£<br>0<br>430<br>681<br>267<br>418<br>50<br>0<br>0<br>0<br>0<br>0|
|||1,846|
|||2021<br>£<br>120<br>1,040<br>1,500<br>60<br>1,000<br>0<br>0<br>100|
|||3,820|
|||2021<br>£<br>152<br>7,442|
|||7,594|



4 



## 9 Sundries 

|Sundries|||
|---|---|---|
|Tea / Cofee<br>Cash in safe<br>Leprosy Mission<br>Nie (Transformer Rent)<br>NIWater Refund<br>Power NIRefund<br>RCB Flowers<br>Sundry|2022<br>£<br>123<br>0<br>0<br>4<br>0<br>181<br>24<br>10<br>342|2021<br>£<br>0<br>907<br>11<br>4<br>112<br>0<br>23<br>0|
|||1,057|



|10 Parish OrganisationsReceipts<br>Babies and Toddlers<br>Bowling Club<br>Golf Society<br>Mothers Union<br>J-Club<br>Wednesday Fellowship|2022<br>£<br>332<br>120<br>6,295<br>1,352<br>4,019<br>197<br>12,315|2021<br>£<br>0<br>110<br>5,130<br>1,526<br>3,417<br>0|
|---|---|---|
|||10,183|



## 11 Salaries 

|11 Salaries|||
|---|---|---|
|Rectors salary/ Locomotory Expenses/Nic/Paye<br>Other salries<br>12 Church Running Costs<br>Alarm Maintenance<br>Cleaning Expenses<br>Heat / Light<br>Insurance<br>Vestry Phone<br>Water Rates|2022<br>£<br>41,977<br>2,928<br>44,905<br>2021<br>£<br>1,137<br>5,181<br>10,041<br>3,066<br>426<br>72<br>19,923|2021<br>£<br>40,063<br>2,927|
|||42,990|
|||2021<br>£<br>1,092<br>0<br>2,481<br>2,951<br>433<br>33|
|||6,990|



5 



13 Church Maintenance and Repairs 

|13 Church Maintenance and Repairs|||
|---|---|---|
|Boiler Servicing<br>1<br>Bolts / Lights / Keys<br>2<br>Candles<br>3<br>CCTV<br>4<br>Church Roof<br>Cleaning Materials<br>6<br>Containers for Loft<br>7<br>Floor Vinyls<br>8<br>Grounds Maintenance<br>9<br>Hand Driers<br>Hot Water Boiler<br>10<br>Kettles<br>11<br>Kitchen Cupboards<br>Kitchen Supplies<br>12<br>Lights<br>13<br>Painting of Cross Wall<br>Photocopier<br>14<br>Plumbing in Toilets<br>15<br>Repairs to church doors<br>16<br>Repairs to Vacuum Cleaner<br>17<br>Sundries<br>18<br>Time Clock<br>19<br>14 Rectory Costs<br>CCTV<br>Heat and Light<br>Rates<br>15 Charitable Donations<br>Bible Society NI<br>Bishops Cycle Appeal<br>Boring Wells (The Larder)<br>CBM<br>Christian Aid<br>Christian Aid - Envelopes<br>CMSI<br>CMSIre Bishop Tandema<br>Earl Haig Fund<br>Friends of the Cancer centre<br>Habitat for Humanity NI<br>International Justice Ministry<br>Leprosy Mission<br>Love for Life<br>MacMillan Cancer<br>Marie Curie<br>Mothers Union Service<br>Mothers Union Tearfund (Afghanistan))<br>Music for life<br>Ripple Effect ( Sunday School )<br>SAMS<br>Scripture Union<br>Scripture Union St. Petersburg<br>Womens World Day|2022<br>£<br>0<br>0<br>82<br>0<br>350<br>43<br>0<br>0<br>1,120<br>327<br>0<br>46<br>220<br>115<br>90<br>2,766<br>0<br>624<br>0<br>0<br>36<br>96<br>5,915<br>2022<br>£<br>0<br>692<br>734<br>1,426<br>2022<br>£<br>871<br>250<br>291<br>402<br>1,549<br>0<br>2,117<br>300<br>200<br>291<br>871<br>1,140<br>694<br>0<br>291<br>295<br>0<br>0<br>0<br>360<br>187<br>1,140<br>402<br>402<br>477<br>12,530|2021<br>£<br>0<br>12<br>0<br>2,454<br>0<br>102<br>45<br>0<br>1,120<br>0<br>600<br>0<br>0<br>0<br>0<br>0<br>839<br>0<br>0<br>0<br>7<br>0|
|||5,179|
|||2021<br>£<br>1,236<br>556<br>724|
|||2,516|
|||2021<br>£<br>931<br>0<br>240<br>334<br>1,534<br>681<br>2,261<br>0<br>100<br>0<br>929<br>1,211<br>595<br>11<br>240<br>0<br>240<br>267<br>418<br>360<br>0<br>1,211<br>370<br>370<br>0|
|||12,303|



6 



## 16 Administration Costs 

|Administration Costs|||
|---|---|---|
|Accountants Fee<br>Bank Fees<br>BRF/Gazette<br>CCL Agreement<br>data Developments<br>Donation Envelopes<br>Licences<br>Postage/Printing/Stationery<br>SSL Certificate<br>Comuter Software|2022<br>£<br>720<br>239<br>550<br>630<br>250<br>495<br>190<br>1,129<br>0<br>90<br>4,293|2021<br>£<br>720<br>159<br>574<br>601<br>0<br>339<br>209<br>764<br>27<br>0|
|||3,393|



## 17 Sundries 

|Sundries|||
|---|---|---|
|British Legion Wreath<br>Brochures<br>Diocesan Office for Sunday School<br>RCB Flowers<br>Sundry Payments<br>UoH Taekeondo Refund<br> Parish OrganisationsPayments<br>Babies and Toddlers<br>Bowling Club<br>Golf Society<br>J-Club<br>Mothers Union<br>Wednesday Fellowship|2022<br>£<br>0<br>504<br>200<br>0<br>7<br>252<br>963<br>2022<br>£<br>358<br>150<br>6,086<br>4,387<br>729<br>155<br>11,865|2021<br>£<br>20<br>0<br>0<br>23<br>0<br>0|
|||43|
|||2021<br>£<br>0<br>150<br>4,937<br>3,052<br>1,482<br>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<br>Revaluation<br>Cost at 31 December 2022<br>Depreciation<br>At 1 January 2022 and 31 December 2022<br>Net Book Value at 31 December 2022<br>Net Book Value at 31 December 2021|Freehold<br>Property<br>£<br>385,627<br>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