## **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. 

1 



## **Carryduff Parish Church** 

## **Statement of Assets and Liabilities as at 31 December 2024** 

|**Cash Funds**<br>Accounts for year ended 31 December 2023<br>Current Accounts<br>Deposit Accounts<br>**Total Cash Funds**<br>**Investment Assets**<br>Equity Investments<br>Other Listed Investments<br>Investments in RCB / CIT Unit<br>Trusts<br>Other Unlisted Investments<br>Investment Property<br>**Total Investment Assets**<br>**Assets retained for Parish's own use**<br>Parish Centre<br>Glebe House<br>**Note 21**<br>Fixtures and Fittings<br>**Total Assets retained for the Parish's own use**|**Unrestrticted**<br>**Restricted**<br>**Endowment**<br>**Funds**<br>**Funds**<br>**Funds**<br>**Total**<br>**Total**<br>**2024**<br>**2024**<br>**2024**<br>**2024**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>55,196<br>65,114<br>120,310<br>75,527|
|---|---|
||55,196<br>65,114<br>0<br>120,310<br>75,527|
|||
||0<br>0<br>0<br>0<br>0|
||467,922<br>467,922<br>435,277|
||0<br>467,922<br>0<br>467,922<br>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 

2 



**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<br>Receipts for the year<br>Payments for the year<br>Total Cash funds at 31 December 2024|Church<br>75,527<br>160,273<br>(115,490)<br>120,310|Organisations<br>2,861<br>15,677<br>(16,338)<br>2,200|Total<br>78,388<br>175,950<br>(131,828)|
|---|---|---|---|
||||122,510|



## **3 Movement in Funds** 

|**Movement in Funds**|||||
|---|---|---|---|---|
|**Endowment Funds**<br>**Restricted Funds**<br>Mission Account<br>Fabric Account<br>**Unrestricted Funds**<br>General Funds<br>**Total Cash Funds**|**At 1 Jan**<br>**2024**<br>0<br>1,359<br>34,431<br>39,737<br>75,527|**Income**<br>0<br>13,067<br>69,309<br>139,111<br>221,487|**Expenditure**<br>0<br>(12,939)<br>(40,113)<br>(123,652)<br>(176,703)|**At 31 Dec**<br>**2024**<br>0<br>1,487<br>63,627<br>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. 

3 



## **Purpose of Unrestricted Funds** 

Unrestricted funds are used to fund the general running of the parish. 

## **4 Fund Raising** 

|Belfast Community Gospel Choir<br>Ballyclare Male Voice Choir<br>Cadenza Choir<br>Wreath making<br>Teddy Bear/Crafts<br>Christmas Tea<br>**5 Use of Hall**<br>Baby Sensory<br>Scouts<br>Brownies<br>Diocesan Courses<br>Cadenza Choir<br>Birthday Parties<br>Bowling Club<br>Mothers and Toddlers<br>Bloom Baby<br>OIJ Coaching<br>Babies / Toddlers<br>Belvoir Support Group<br>Westie Club<br>Carryduff Retirement Group<br>Killynure Communiuty Association<br>Repair Café<br>**6 Special Collections**<br>Harvest Appeal<br>Shelter NI<br>OLO<br>Bishops Appeal Turkey<br>The Suit Case Project<br>Bishops Ministry<br>Bicycles Maridi<br>Bicycles Olo<br>**7 Gifts and Subs**<br>General Donations<br>Private Swims<br>Funerals and Baptisms<br>Legacy<br>**8 Killaney Contribution**<br>Rectors Salary/NIC/Paye|**2024**<br>**£**<br>0<br>1958<br>1237<br>960<br>3776<br>0<br>7931<br>**2024**<br>**£**<br>1,516<br>1,100<br>300<br>320<br>900<br>1,235<br>120<br>200<br>982<br>80<br>0<br>648<br>0<br>370<br>160<br>216<br>8,147<br>**2024**<br>**£**<br>0<br>0<br>0<br>0<br>1,990<br>261<br>350<br>830<br>3,431<br>**2024**<br>**£**<br>10,681<br>2,000<br>2,200<br>1,000<br>15,881<br>**2024**<br>**£**<br>9,159<br>9,159|**2023**<br>**£**<br>3969<br>0<br>0<br>0<br>0<br>230|
|---|---|---|
|||4199|
|||**2023**<br>**£**<br>1,512<br>1,000<br>300<br>220<br>600<br>434<br>150<br>0<br>0<br>0<br>65<br>528<br>180<br>258<br>216<br>163|
|||5,626|
|||**2023**<br>**£**<br>1,757<br>262<br>200<br>1,144<br>0<br>0<br>0<br>0|
|||3,363|
|||**2023**<br>**£**<br>1,500<br>2,000<br>440<br>5,000|
|||8,940|
|||**2023**<br>**£**<br>9,591|
|||9,591|



4 



## **9 Sundries** 

|**Sundries**|||
|---|---|---|
|Tea / Cofee<br>Christian Aid<br>Nie (Transformer Rent)<br>Power NI Refund<br>National Churches Trust<br>Data Developments Refund<br>Sundry|**2024**<br>**£**<br>1,474<br>0<br>5<br>1,997<br>2,000<br>210<br>10<br>5,697|**2023**<br>**£**<br>1,035<br>175<br>5<br>0<br>0<br>0<br>20|
|||1,235|



## **10 Parish Organisations Receipts** 

|**Parish Organisations Receipts**|||
|---|---|---|
|Babies and Toddlers<br>Bowling Club<br>Golf Society<br>Mothers Union<br>J-Club<br>Wednesday Fellowship|**2024**<br>**£**<br>547<br>225<br>5,120<br>701<br>8,413<br>672<br>15,677|**2023**<br>**£**<br>302<br>130<br>5,575<br>835<br>7,514<br>658|
|||15,014|



|**11 Salaries**<br>Rectors salary/ Locomotory Expenses/Nic/Paye<br>Other salaries<br>**12 Church Running Costs**<br>Alarm Maintenance<br>Cleaning Expenses<br>Heat / Light<br>EICR Inspection<br>Insurance<br>Vestry Phone<br>Water Rates<br>**13 Church Maintenance and Repairs**<br>Alarm<br>Candles / Linen<br>Church Roof<br>Grounds Maintenance<br>Kitchen Supplies<br>Lights<br>Miscellaneous<br>PAT / Electrical Testing<br>Piano Tuning<br>Photocopier<br>R Jackson<br>Repairs to building<br>Sound System<br>Storm Repairs|**2024**<br>**£**<br>41,721<br>2,986<br>44,707<br>**2024**<br>£<br>540<br>4,063<br>8,494<br>1,094<br>3,573<br>470<br>81<br>18,316<br>**2024**<br>**£**<br>343<br>0<br>0<br>1,050<br>0<br>0<br>41<br>1,058<br>90<br>954<br>0<br>374<br>240<br>260<br>4,409|**2023**<br>**£**<br>44,975<br>2,986|
|---|---|---|
|||47,961|
|||**2023**<br>£<br>770<br>2,825<br>9,422<br>0<br>3,337<br>468<br>76|
|||16,898|
|||**2023**<br>**£**<br>0<br>214<br>924<br>560<br>165<br>360<br>0<br>0<br>0<br>0<br>420<br>595<br>4,200<br>0|
|||7,438|



5 



## **14 Rectory Costs** 

|Heat and Light<br>Repairs<br>Rates<br>**15 Charitable Donations**<br>Barnabas Aid<br>Bible Society NI<br>Bicycles Maridi<br>Bishops Appeal<br>Bishops Appeal Turkey<br>Bishops Ministry Fund<br>Christian Aid<br>Christian Blind Mission<br>CMSI OLO<br>CMSI OLO Bucycles<br>Earl Haig Fund<br>Friends of the Cancer centre<br>Habitat for Humanity NI<br>ICS<br>International Justice Ministry<br>J Club Plus<br>Love for Life<br>Magherally Parish<br>Music for life<br>Pakistan Multan<br>SAMS<br>Scripture Union<br>Scripture Union St. Petersburg<br>Shelter NI<br>The Larder<br>The Suitcase Project<br>**16 Administration Costs**<br>Accountants Fee<br>Bank Fees<br>BRF/Gazette<br>Card Reader<br>CCLI Agreement<br>Data Developments<br>Licences<br>Postage/Printing/Stationery<br>Temporary Duty Expenses<br>Computer Software<br>.|**2024**<br>**£**<br>0<br>829<br>814<br>1,644<br>**2024**<br>**£**<br>4,278<br>1,076<br>350<br>415<br>0<br>261<br>176<br>497<br>5,122<br>830<br>250<br>360<br>1,076<br>1,405<br>857<br>500<br>360<br>650<br>360<br>675<br>1,405<br>497<br>497<br>0<br>360<br>1,990<br>24,246<br>**2024**<br>**£**<br>0<br>259<br>493<br>70<br>714<br>519<br>83<br>789<br>100<br>47<br>3,074|**2023**<br>**£**<br>537<br>0<br>783|
|---|---|---|
|||1,320|
|||**2023**<br>**£**<br>0<br>931<br>0<br>0<br>729<br>0<br>1,534<br>398<br>4,060<br>0<br>300<br>288<br>931<br>1,211<br>686<br>300<br>288<br>0<br>360<br>0<br>1,211<br>398<br>398<br>262<br>288<br>0|
|||14,573|
|||**2023**<br>**£**<br>720<br>255<br>523<br>0<br>680<br>406<br>159<br>883<br>0<br>110|
|||3,736|



6 



## **17 Sundries** 

|Belfast Community Gospel Choir<br>British Legion Wreath<br>Christmas Trees<br>Church Wine<br>Donation Envelopes<br>Gift<br>J Club Prizes<br>Kitchen Equipment etc<br>Povall Worthington<br>Refreshments / Funeral Catering<br>Refunds - Craft Stall / Repair Café<br>Sundry Payments<br>Teddy Bear Adverts|**2024**<br>**£**<br>0<br>22<br>580<br>180<br>685<br>0<br>133<br>764<br>3,960<br>260<br>168<br>412<br>307<br>7,471|**2023**<br>**£**<br>2,640<br>22<br>0<br>0<br>0<br>100<br>0<br>0<br>0<br>290<br>0<br>111<br>0|
|---|---|---|
|||3,163|



## **18 Parish Organisations Payments** 

|Babies and Toddlers<br>Bowling Club<br>Golf Society<br>J-Club<br>Mothers Union<br>Wednesday Fellowship|**2024**<br>**£**<br>475<br>200<br>5,377<br>8,867<br>717<br>702<br>16,338|**2023**<br>**£**<br>139<br>124<br>5,654<br>6,923<br>1,455<br>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**<br>**Revaluation**<br>**Cost at 31 December 2024**<br>**Depreciation**<br>**At 1 January 2023 and 31 December 2024**<br>**Net Book Value at 31 December 2024**<br>**Net Book Value at 31 December 2023**|**Freehold**<br>**Property**<br>**£**<br>435,277<br>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. 

7