Carryduff Parish Church
Accounts for year ended 31 December 2024
Carryduff Parish Church
Receipts and Payments Account for the year ended 31 December 2024
| Unrestrticted | Unrestrticted | Restricted | Restricted | Endowment | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||||||
| Note | 2024 | 2024 | 2024 | 2024 | 2023 | |||||
| £ | £ | £ | £ | £ | ||||||
| Receipts | ||||||||||
| FWO / Plate | 67,617 | 0 | 0 | 67,617 | 66,287 | |||||
| Mission | 0 | 9,968 | 0 | 9,968 | 9,273 | |||||
| Gift Aid | 24,721 | 0 | 0 | 24,721 | 11,505 | |||||
| Fund Raising | 4 | 7,931 | 0 | 0 | 7,931 | 4,199 | ||||
| Use of Hall | 5 | 8,147 | 0 | 0 | 8,147 | 5,626 | ||||
| Special Collections | 6 | 0 | 3,431 | 0 | 3,431 | 3,363 | ||||
| Baptisms Weddings / Funerals | 0 | 0 | 0 | 0 | 0 | |||||
| Gifts and Subs | 7 | 15,881 | 0 | 0 | 15,881 | 8,940 | ||||
| Killaney Contribution | 8 | 9,159 | 0 | 0 | 9,159 | 9,592 | ||||
| Parish News / BRN / Gazette | 393 | 0 | 0 | 393 | 453 | |||||
| Bank Interest | 950 | 0 | 0 | 950 | 167 | |||||
| Fabric Fund | 6,379 | 0 | 6,379 | 5,934 | ||||||
| Sundries | 9 | 5,697 | 0 | 0 | 5,697 | 1,235 | ||||
| Parish Organisations Receipts | 10 | 15,677 | 0 | 0 | 15,677 | 15,014 | ||||
| Total Receipts | 156,172 | 19,778 | 0 | 175,950 | 141,588 | |||||
| Payments | ||||||||||
| Salaries | 11 | 44,707 | 0 | 0 | 44,707 | 47,961 | ||||
| Diocesan Expenses | 11,623 | 0 | 0 | 11,623 | 12,358 | |||||
| Church Running Costs | 12 | 18,316 | 0 | 0 | 18,316 | 16,898 | ||||
| Church Maintenance and Repairs | 13 | 4,409 | 0 | 0 | 4,409 | 7,437 | ||||
| Rectory Costs | 14 | 1,644 | 0 | 0 | 1,644 | 1,320 | ||||
| Charitable Donations | 15 | 0 | 24,246 | 0 | 24,246 | 14,573 | ||||
| Administration Costs | 16 | 3,074 | 0 | 0 | 3,074 | 3,736 | ||||
| Sundries | 17 | 7,471 | 0 | 0 | 7,471 | 3,164 | ||||
| Parish Organisations Payments | 18 | 16,338 | 0 | 0 | 16,338 | 14,948 | ||||
| Total Payments | 107,582 | 24,246 | 0 | 131,828 | 122,396 | |||||
| Net income / (expenditure) and | ||||||||||
| net movements in funds | 48,590 | (4,468) | 0 | 44,123 | 19,192 | |||||
| Reconciliation of Funds | ||||||||||
| Total funds brought forward | 10,803 | 26,277 | 0 | 37,030 | 17,838 | |||||
| Total funds carried forward | 59,393 | 21,809 | 0 | 81,153 | 37,030 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derived from continuing activities.
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Carryduff Parish Church
Statement of Assets and Liabilities as at 31 December 2024
| Cash Funds Accounts for year ended 31 December 2023 Current Accounts Deposit Accounts Total Cash Funds Investment Assets Equity Investments Other Listed Investments Investments in RCB / CIT Unit Trusts Other Unlisted Investments Investment Property Total Investment Assets Assets retained for Parish's own use Parish Centre Glebe House Note 21 Fixtures and Fittings Total Assets retained for the Parish's own use |
Unrestrticted Restricted Endowment Funds Funds Funds Total Total 2024 2024 2024 2024 2023 £ £ £ £ £ 55,196 65,114 120,310 75,527 |
|---|---|
| 55,196 65,114 0 120,310 75,527 |
|
| 0 0 0 0 0 |
|
| 467,922 467,922 435,277 |
|
| 0 467,922 0 467,922 435,277 |
These financial statements were approved by the board of trustees and authorised for issue on 24th June 2025 and are signed on behalf of the board by:
Reverend S Lowry Mrs D Shaw Joint Treasurer Mrs S Thomas Joint Treasurer Trustee Trustee Trustee
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Carryduff Parish Church
Notes to the financial stements for the year ended 31 December 2024
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 £467922 being the estimated fair value of the property at 1st October 2023. 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.
Fixtures & Fittings are recognised at cost and are depreciated on a straight line basis.
The parish has set a mimimum threshold cost for an item to be considered as capitalised as a fixed asset is £5000.
2 Reconciliation of Cash Funds
| Total Cash Funds at 1 January 2024 Receipts for the year Payments for the year Total Cash funds at 31 December 2024 |
Church 75,527 160,273 (115,490) 120,310 |
Organisations 2,861 15,677 (16,338) 2,200 |
Total 78,388 175,950 (131,828) |
|---|---|---|---|
| 122,510 |
3 Movement in Funds
| Movement in Funds | ||||
|---|---|---|---|---|
| Endowment Funds Restricted Funds Mission Account Fabric Account Unrestricted Funds General Funds Total Cash Funds |
At 1 Jan 2024 0 1,359 34,431 39,737 75,527 |
Income 0 13,067 69,309 139,111 221,487 |
Expenditure 0 (12,939) (40,113) (123,652) (176,703) |
At 31 Dec 2024 0 1,487 63,627 55,196 |
| 120,310 |
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.
Fabric Fund: The funds in this account are to be used for the purpose of repairing and maintence of the Church roof and the Hall roof. This will also include replacement of the roofs if deemed necessary. It may also be used for any associated costs relating to any works to do with the roofs including Surveyors costs.
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Purpose of Unrestricted Funds
Unrestricted funds are used to fund the general running of the parish.
4 Fund Raising
| Belfast Community Gospel Choir Ballyclare Male Voice Choir Cadenza Choir Wreath making Teddy Bear/Crafts Christmas Tea 5 Use of Hall Baby Sensory Scouts Brownies Diocesan Courses Cadenza Choir Birthday Parties Bowling Club Mothers and Toddlers Bloom Baby OIJ Coaching Babies / Toddlers Belvoir Support Group Westie Club Carryduff Retirement Group Killynure Communiuty Association Repair Café 6 Special Collections Harvest Appeal Shelter NI OLO Bishops Appeal Turkey The Suit Case Project Bishops Ministry Bicycles Maridi Bicycles Olo 7 Gifts and Subs General Donations Private Swims Funerals and Baptisms Legacy 8 Killaney Contribution Rectors Salary/NIC/Paye |
2024 £ 0 1958 1237 960 3776 0 7931 2024 £ 1,516 1,100 300 320 900 1,235 120 200 982 80 0 648 0 370 160 216 8,147 2024 £ 0 0 0 0 1,990 261 350 830 3,431 2024 £ 10,681 2,000 2,200 1,000 15,881 2024 £ 9,159 9,159 |
2023 £ 3969 0 0 0 0 230 |
|---|---|---|
| 4199 | ||
| 2023 £ 1,512 1,000 300 220 600 434 150 0 0 0 65 528 180 258 216 163 |
||
| 5,626 | ||
| 2023 £ 1,757 262 200 1,144 0 0 0 0 |
||
| 3,363 | ||
| 2023 £ 1,500 2,000 440 5,000 |
||
| 8,940 | ||
| 2023 £ 9,591 |
||
| 9,591 |
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9 Sundries
| Sundries | ||
|---|---|---|
| Tea / Cofee Christian Aid Nie (Transformer Rent) Power NI Refund National Churches Trust Data Developments Refund Sundry |
2024 £ 1,474 0 5 1,997 2,000 210 10 5,697 |
2023 £ 1,035 175 5 0 0 0 20 |
| 1,235 |
10 Parish Organisations Receipts
| Parish Organisations Receipts | ||
|---|---|---|
| Babies and Toddlers Bowling Club Golf Society Mothers Union J-Club Wednesday Fellowship |
2024 £ 547 225 5,120 701 8,413 672 15,677 |
2023 £ 302 130 5,575 835 7,514 658 |
| 15,014 |
| 11 Salaries Rectors salary/ Locomotory Expenses/Nic/Paye Other salaries 12 Church Running Costs Alarm Maintenance Cleaning Expenses Heat / Light EICR Inspection Insurance Vestry Phone Water Rates 13 Church Maintenance and Repairs Alarm Candles / Linen Church Roof Grounds Maintenance Kitchen Supplies Lights Miscellaneous PAT / Electrical Testing Piano Tuning Photocopier R Jackson Repairs to building Sound System Storm Repairs |
2024 £ 41,721 2,986 44,707 2024 £ 540 4,063 8,494 1,094 3,573 470 81 18,316 2024 £ 343 0 0 1,050 0 0 41 1,058 90 954 0 374 240 260 4,409 |
2023 £ 44,975 2,986 |
|---|---|---|
| 47,961 | ||
| 2023 £ 770 2,825 9,422 0 3,337 468 76 |
||
| 16,898 | ||
| 2023 £ 0 214 924 560 165 360 0 0 0 0 420 595 4,200 0 |
||
| 7,438 |
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14 Rectory Costs
| Heat and Light Repairs Rates 15 Charitable Donations Barnabas Aid Bible Society NI Bicycles Maridi Bishops Appeal Bishops Appeal Turkey Bishops Ministry Fund Christian Aid Christian Blind Mission CMSI OLO CMSI OLO Bucycles Earl Haig Fund Friends of the Cancer centre Habitat for Humanity NI ICS International Justice Ministry J Club Plus Love for Life Magherally Parish Music for life Pakistan Multan SAMS Scripture Union Scripture Union St. Petersburg Shelter NI The Larder The Suitcase Project 16 Administration Costs Accountants Fee Bank Fees BRF/Gazette Card Reader CCLI Agreement Data Developments Licences Postage/Printing/Stationery Temporary Duty Expenses Computer Software . |
2024 £ 0 829 814 1,644 2024 £ 4,278 1,076 350 415 0 261 176 497 5,122 830 250 360 1,076 1,405 857 500 360 650 360 675 1,405 497 497 0 360 1,990 24,246 2024 £ 0 259 493 70 714 519 83 789 100 47 3,074 |
2023 £ 537 0 783 |
|---|---|---|
| 1,320 | ||
| 2023 £ 0 931 0 0 729 0 1,534 398 4,060 0 300 288 931 1,211 686 300 288 0 360 0 1,211 398 398 262 288 0 |
||
| 14,573 | ||
| 2023 £ 720 255 523 0 680 406 159 883 0 110 |
||
| 3,736 |
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17 Sundries
| Belfast Community Gospel Choir British Legion Wreath Christmas Trees Church Wine Donation Envelopes Gift J Club Prizes Kitchen Equipment etc Povall Worthington Refreshments / Funeral Catering Refunds - Craft Stall / Repair Café Sundry Payments Teddy Bear Adverts |
2024 £ 0 22 580 180 685 0 133 764 3,960 260 168 412 307 7,471 |
2023 £ 2,640 22 0 0 0 100 0 0 0 290 0 111 0 |
|---|---|---|
| 3,163 |
18 Parish Organisations Payments
| Babies and Toddlers Bowling Club Golf Society J-Club Mothers Union Wednesday Fellowship |
2024 £ 475 200 5,377 8,867 717 702 16,338 |
2023 £ 139 124 5,654 6,923 1,455 653 |
|---|---|---|
| 14,948 |
19 Transactions with Trustees
The Rector is paid directly by the Parish. His Stipend and allowances were £41,721. 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 £1,644 relating to the running costs to Glebe House which is occupied by the Rector.
20 Goverance Costs
No Goverance costs were incurred during the year.
Goverance costs are included within Administration Costs in the Receipt and Payments Account.
21 Tangible Fixed Assets
| Cost at 1 January 2024 Revaluation Cost at 31 December 2024 Depreciation At 1 January 2023 and 31 December 2024 Net Book Value at 31 December 2024 Net Book Value at 31 December 2023 |
Freehold Property £ 435,277 32,645 |
|---|---|
| 467,922 | |
| 0 | |
| 467,922 | |
| 435,277 |
No Trustee or any person related to a Trustee had any personal interest in any contract.
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