Charity registration number NIC102643
IRISH COUNCIL OF CHURCHES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

IRISH COUNCIL OF CHURCHES
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES
Rt Rev Andrew Forster
Bishop Sarah Groves
Mr Jonathan Wilson
Very Rev Dr Ivan Patterson
Mr William Hunter
Most Senior Apostle Olusola Obube
Ms Georgina Copty
Rev Canon Dr Daniel Nuzum
Vacant
Mr George Sayegh
Fr Anish John
Ms Yvonne Langebach {Appointed 10181221
Rev Brian Anderson
chU￿h of Ireland, President
Moravian Church. W1￿-President
Hon Treasurer
Presbyterian Church, Immediate Past-President
Antiochian Orthodox Church
Cherubim and Seraphim Church
Church of Ireland
Church of Ireland
Church of Ireland
Greek Orthodox Church
Indian Orthodox Church
Lutheran Church
Methodist Church
kE
Ms Gillian Kingston
Rev Dr Heather Morris
Mr Mark Kernohan (Appointed 615122)
Rt Rev Colin Campbell
Rev Dr Paul Bailie {Appointed 418122, De¢eased 151111221
Rev Nigel Craig (Resigned 3113122)
Rev Helen FreebuTn (Appointed 12181221
Rev Trevor Gribben
Rev Lorraine Kennedy-Ritchie {Resigned 3113122)
Pastor Tunde Adebayo-oke
James Nelson
Vacant
Colonel Neil Webb
Fr Dr Jobymon Skaria
Methodist Church
Methodist Church
Moravian chU￿h
Non-subscribing Presbyterian Church
Presbyterian Church
Presbyterian Church Resigned 3113122
Presbyterian Church
Presbyterian Church
Presbyterian Church
Redeemed Christian Church of God
Religious Society of Friends
Romanian Orthodox Church
Salvation Army Ilreland Division}
Syrian Orthodox Church
Charity Number
NIC102643
Principal Address
48 Elmwood Avenue
Belfast
BT9 6AZ
Independent gxarniner
Miscampbell & Co
6 Annadale Avenue
Belfast
BT7 3JH

IRISH COUNCIL OF CHURCHES
CONTENTS
Page
Trustees. report
Statement of Trustees. ￿spOnSibl11t1es
Independent examinels report
Statement of financial activities
Statement of financial position
Notes to the financial statements
9-20

IRISH COUNCIL OF CHURCHES
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees present their annual report and financial statements for the year ended 31 December 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's Igoverning document], the Charities Act 2011 and "A¢¢ounting
and Reporting by Charities.. Statement of Recommended Practice applicable to Charities preparing their a¢counts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102)" (effective 1 January 2019).
Objectives and actlvltles
a. Public Benefit statement
The Irish Council of Churches is committed to the advancement of the Christian religion and the promotion of
religious harmony. Its vision is to be a benchmark of unity in Christ for churches and communities globally by
developing and providing a channel for Ireland's churches to connect through a common belief in Christ.
Five values underpin its work..
The goal and grounding of all that we do is our shared Faith in Jesus Christ,. we seek to be faithful to God and
committed to ourjoumey together.
Holiness- willing to be opened and changed by God as we connect with each other and meet together in the Lord.,
experiencing God's holiness as we spend time together in prayer and seeking to be reconciled in Christ.
Respect.. respecting and seeking to understand each other's beliets., we are aware of our diversity while recognising
the presence of Christ in each other as we seek to understand the fullness of God's revelation for the world.
Hope.. hoping in Christ and living in Ihe power of the Holy Spirit sustaining us and fueling our courage., we are
courageous in our vision and mission having the strength together to fulfil our reason to be.
Witness.. witnessing to God's kingdorn of justice. peace and reconciliation through word and action,. to our common
discipleship in the way we live and work together: and as we listen to the world in which we live and serve.
The Irish Council of Churches meets the public benefit requirement in two ways..
1. The advancement of religion:
The formal ecumenical body in Ireland, established in 1922, its current membership reflects the changing landscape
of Christianity in Ireland across Protestant, orthodox, Reformed, Independent and Migrant-led churches. Since
1973 it has coordinated the Irish Inter-church Meeting, a formal dialogue be￿een the Irish Council of Churches and
the Irish Episcopal Conference. Together, the Council and the Meeting bring together senior leaders representing
the majority of Christian traditions in Ireland. Member churches express their Christian witness working together for
Ihe benefit of all peoples, in Northem Ireland and internationally. The direct benefits which flow from this purpose
include the ability of member churches to work together to raise awareness and understanding of their religious
beliefs and practices. The Irish Council of Churches provides an opportunity for member churches to better
understand each other- promoting co-operation. joint working, and greater efficiency. The direcl benefits are
demonstrated through regular evaluation of the Irish Council of Churches. ServI￿S and activities and through
feedback from representatives of each of the member churches. The Irish Council of Churches is accountable to all
its member churches and its work is reported to their governing bodies. This purpose does not lead to harm. The
beneficiaries of this purpose are the member churches of the Irish Council of Churches. The beneficiaries also
include the public generally in Northern Ireland speGifiGally those involved in or associated with the Christian faith.
There is no private benefit.
2. Through reconciliation and the promoting of religious harmony..
The Irish Council of Churches enables churches to work together to promote reGon¢iliation across the historic
political, social, ethni¢ and religious divides in Northern Ireland and through the island of Ireland. The direct benefits
which flow from this purpose include the promotion of political, social, ethnic and religious harmony by promoting
good relations between people of different Christian traditions, building cooperation and understanding, and sharing
information with the general public. This purpose does not lead to harm. The beneficiaries of thi5 purpose are the
public generally in Northern Ireland especially those who look to their church and the Irish Council of Churches to
provide guidance on how they should treat others in soGiety. There is no private benefit.

IRISH COUNCIL OF CHURCHES
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and performance
Principal Activities
Key activities of the Irish Council of Churches include-
Formally bringing together senior representatives from across our member churches to meet, dialogue and plan
activities of mutual concern, at least quarterly.
Promoting reconciliation across historic political, social, ethnic, and religious divides.
Fa¢ilitating joint co-operation through our liaison groups, enabling collaboration, co-operation and the sharing of
information by bringing together representatives with specific responsibilities for a wide variety of aspects of the
mission and ministry of our members.
Coordinating working groups which advise on topics of mutual concern, bringing together nominated experts
representative of the diversity of views expressed by our members.
Enabling dialogue. sharing and joint action with the Irish Episcopal Conference through the Irish Inter-church
Meeting, representatives of which meet at least quarterly.
Highlighting the work of member churches before each other and the wider public in Ireland through
disseminaling resources, aggregating news on our website, sharing information on initiatives and communicating
joint statements.
Engaging with government and civil society on issues of mutual concern and advocating on public policy issues, as
requested by our members, for the benefit of society at large.
Working with our member churches on externally funded projects which fulfil our charitable purposes. Assisting the
churches in relating to newer migrant-led churches and building informal relationship5 Wlth leaders of other faiths.
Working closely with other national and international ecumenical bodies, particularly those established to work in
England, Scotland and Wales, as well as Churches Together in Britain and Ireland, the Conference of European
Churches and the World Council of Churches.
Representing the member churches at keynote public events. including supporting joint public worship. Exploring
the ongoing development of our ne￿orkS to achieve our purposes.
Full detsils of Council activities are available at.. www.irishchurches.org.

IRISH COUNCIL OF CHURCHES
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Financial reviaw
The accounts for the year show a deficit of £5,807, which is slightly better than budget, even after increased energy
and utility costs. During the year we also performed essential maintenance to the Inter-church Centre.
Member subscriptions returned to pre-covid levels in 2022 and will be maintained at that level for 2023, a testament
to the cautious management of the organisations, financial resources, despite increasing costs. It is likely we will
have to increase subscriptions in the coming years to keep pa¢e with expenditure. Trustees will maintain this
cautious approach to planned expenditure throughout 2023.
Wilh the reduced risk from Covid-19, meetings returned to an in-person format with limited ex¢eptions, leading to a
corresponding increase in meeting costs. Most significantly, the Inter-church Meeting was again held over two days,
allowing for much-valued time for delegates to ne￿Ork and make new connections. A varied approach to meetings,
whereby some are held in-person and some online-only, continues to prove useful and allows for more efficient use
of time and resources, whilst also fostering the connection and trust that underpin the relationships essential to the
effectiveness of the organisation. We find these relations are only truly developed through in-person encounter.
Our total resetves now stand at £545,297 and are sufficient to provide for the financial requirements of the
organisation going foward.
The Executive Committee, informed by the Joint Management Committee, are discussing plans for the Inter-church
Centre on Elmwood Avenue. The building itself is no longer well-suited to the needs of the organisation, being much
too large. It has proved challenging to find tenants from the non-profit sector and the building needs considerable
capital investment to bring it in to line with regards to accessibility. energy efficiency and IT standards. Several
options are being examined and the Executive Committee will bring proposals to the next AGM for the Council to
consider.
During 2022 we continued to prioritise partnership working. both with our neighbouring ecumenical organisations,
and in our ongoing academic research projects with the DCU Centre for Religion, Human Values. and International
Relations. We are grateful for the continued support of our member churches and their commitment to the work that
is done together through ICC and IICM. Supporting them through the varied challenges they face in their work at
local congregation, community and national levels remains a priority for the coming year.
Finally, I would like to thank colleagues on the Joint Management Committee. ICC Executive and Irish Inter-church
Committee for their support and careful attention to matters of finance and governance. I would also like to thank
our staff team. and in particular, to acknowledge the very Careful and detailed work carried out by our Finance
Assistant, Rebecca Schwindt. under very challenging circumstances this year.
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the
going ¢oncern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to be￿een three and six month's expenditure. The Trustees consider that reserves
at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity,
current activities while Gonsideration is given to ways in which additional funds may be raised. This level of reserves
has been maintained throughout the year.
Structure, governance and management
Irish Council of Churches is a registered charity, number NIC102643, and is constituted under a Trust deed.

IRISH COUNCIL OF CHURCHES
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees who served during the year and up to the date of signature of the ffnancial statements were=
Rt Rev Andrew Forster
Rt Rev Sarah Groves
Mr Jonathan Wilson
Very Rev Dr Ivan Patter50n
Mr Williarn Hunter
Most SeniorApostle OIu501a Obube
Ms Georgina Copty
Rev Canon Dr Daniel Nuzum
Vacant
Mr George Sayegh
FrAnish John
Ms Yvonne Langebach (Appointed 1Ql81221
Rev Brian Anderson
Ms Gillian Kingston
Rev Dr Heather Morris
Mr Mark Kernohan (Appointed 615122)
Rt Rev Colin Campbell
Rev Dr Paul Bailie (Appointed 418122, Deceased 15111122)
Rev Nigel Craig (Resigned 3113122}
Rev Helen Freebum (Appointed 1218122)
Rev Trevor Gribben
Rev Lorraine Kennedy-Ritchie (Reslgned 31131221
Pastor Tunde Adebayo-oke
James Ne150n
Vasant
Colonel Neil Webb
Fr Dr Jobymon Skaria
The management of the Charity 15 the responsibility of the Trustees who are elected and co-opted under the t8fms
ofthe Trust deed.
Funds held as custodian trustee
No fiJnd5 are held as Custodian on behalf of others.
The
ruslees, report was approved by the Board of Trustee5.
Mr
Wilson
Trustee
16 March 2023

IRISH COUNCIL OF CHURCHES
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees are responsible for preparing the Trustees, Report and the financial statements in a¢¢ordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Praclice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources of the charity for that year.
In preparing these financial statements. the Trustees are required to..
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP-
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the financial slatements. and
prepare the financial ststements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Charities Act 2011. the Charity (Accounts and Reports} Regulations 2008 and the provisions of the trust deed. They
are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.

IRISH COUNCIL OF CHURCHES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF IRISH COUNCIL OF CHURCHES
I report to the Trustees on my examination of the financial statements of Irish Coun¢il of Churches (the charity) for
the year ended 31 December 2022.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with
the requirements of the Charities Act (Northern Ireland) 2019.
I report in respect of my examination of the charity's financial statements carried out under section 65 of the 2019
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 65(9)(b) of the Charities Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in a¢¢ordan¢e with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities= Statement
of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations bul has now been
withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in accordance
with Generally AGcepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. l ¢onfirm that no matters have Come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act., or
the financial statements do not accord with those records., or
the financial statements do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the
a¢¢ounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have Come across no other matters in ¢onne¢tion with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Miscampbell & Co
6 Annadale Avenue
Belfast
BT7 3JH
Dated.. 2 March 2023

IRISH COUNCIL OF CHURCHES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted Restrlcted
funds
funds
2022
2022
Total
Unrestricted Restricted
funds
funds
2021
2021
Total
2022
2021
Notes
Income fr
Donations and
legacies
Other in¢ome
Investments
59,124
3,009
4,519
58,027
117,151
3,009
4,815
47,030
3,205
2,877
46,501
33,975
92
93,531
37,180
2.969
296
Total income
66.652
58,323
124,975
53,112
80,568
133.680
endi
Charitable activities
130,782
130,782
104,587
39,000
143,587
Net (outgoing)lincoming
resources before
transfers
(64,130)
58,323
(5,807)
(51,475)
41,568
(9,907)
Gross transfers
be￿een funds
65,391
(65,391)
47,933
(47,933)
Net in¢omel{expenditure)
for the yearl
Net movement in funds
1,261
(7,068)
(5,807)
(3,542)
(6,365)
(9,907)
Fund balances at 1 January
2022
462,456
88,648
551,104
465,998
95,013
561,011
Fund balances at 31
December 2022
463.717
81,580
545,297
462,456
88,648
551,104
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

IRISH COUNCIL OF CHURCHES
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022
2022
2021
Notes
Fixed assets
Property. plant and equipment
11
266,470
266,470
Current assats
Trade and other receivables
Cash at bank and in hand
12
14.687
305,080
10,169
306.799
319,767
(40,940)
316,968
{32,3341
Current Ilabillties
13
Net Gurrent assets
278,827
284.634
Totsl assets less current Ilabilitie5
545,297
551.104
Income funds
Restricted funds
Unresiricted funds
14
81,580
463,717
88,648
462.456
545,297
551.104
Th financial statements were approved by the Trustees
n 16 March 2023
Rt Rev A Forster
Trustse
Mr
Wilscn
Trustee

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies
Charity information
Irish Council of Churches is a registered charity with the Charity Commission Nl and has the charity number
NIC102643. The principal activity of the charity continued to be the advancement of the Christian religion and
the promotion of eligious harmony
1.1 Accounting Convention
The financial statements have been prepared in accordance with the charity's governing document, the
Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland. ('FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (effective 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Ststement of
Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the ¢harity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted fvnds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be re￿ived.
Cash donations are recognised on receipt. other donations are recognised once the charity has been notified
of the donation, unless performance Conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is Classified by activity. The ¢osts of each activity are made up of the total of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistent with the use of resources. Central slaff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Property, plant and equipment
Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation,
net of depre¢iation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases-
Freehold land and buildings
Fixtures and fittings
Computers
Not depreciated
20D/ts Straight line
330A straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of non-curront assets
At each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss {if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, Other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are re¢ognised in the Charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the re¢ogni5ed amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
10-

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially
measured at transaction pri¢e including transa¢tion costs and are subsequently Carried at amortised cost
using the effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at
transaction price unless the arrangement constitutes a financing transaction, where the debl instrument is
measured at the present value of the future payments discounted at a market rate of interest. Financial
liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide temiination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both Current and future
periods.
11

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Donations and legacies
Unrestricted Restricted
funds
funds
Total Unrestricted Restricted
funds
funds
Total
2022
2022
2022
2021
2021
2021
Donations and gifts
59,124
58,027
117,151
47,030
46,501
93,531
Donations and gifts
Irish Episcopal
Conference
The Church of Ireland
The Presbyterian Church
of Ireland
The Methodist Church in
Ireland
The Non-subscribing
Presbyterian Church
The Religious Society of
Friends
The Redeemed Christian
Church of God
The Salvation Army
The Moravian Church
Irish District
The Lutheran Church in
Ireland
The Greek Orthodox
Church in Ireland
The Romanian Orthodox
Church in Ireland
The Cherubim and
Seraphim Church in
Ireland
The Antiochian Orthodox
Church in Ireland
The Indian Orthodox
Church in Ireland
The Syrian Orthodox
Church in Ireland
28,904
10,918
28,904
33,084
23,117
8,734
23,117
26,467
22,166
17,733
22,166
10,918
33,084
17,733
8,734
26,467
5,631
2,774
8,405
4,505
2,219
6,724
1,454
716
2,170
1,163
573
1,736
1,454
716
2,170
1,163
573
1.736
1,398
1,454
688
716
2,086
2,170
1,173
1,163
578
573
1,751
1,736
361
178
539
142
289
431
361
178
539
289
142
431
361
178
539
289
142
431
1.010
497
1,507
289
142
431
344
170
514
650
320
970
361
178
539
289
142
431
354
174
528
278
137
415
249
124
373
171
86
257
59,124
58,027
117,151
47,030
46,501
93,531
12-

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Other Income
Unrestricted Unrestricted Restricled
funds
funds
funds
Total
2022
2021
2021
2021
Programme officer funding
Miscellaneous income
CRC funding
31,000
31,000
3,205
2,975
3,009
3,205
2,975
Total fundraising income
3,009
3,205
33,975
37,180
Investments
Unrestricted Restricted
funds
funds
Total Unrestricted
funds
Restricted
funds
Total
2022
2022
2022
2021
2021
2021
Rent received
Interest receivable
2.700
1,819
2,700
2,115
2,450
427
2,450
519
296
92
4,519
296
4,815
2,877
92
2,969
13-

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Charitable activities
Charitable Charitable
Expenditure Expenditura
2022
2021
Staff costs
Committees and working groups
Cost of trustee meetings
Write backs
Exchange Rate Varian¢e
Travel and subsistence staff
Office expenses
83,305
7,330
1,433
3,345
(329)
9,070
2,373
112,155
6,222
50
90
3,685
1,255
1,723
106,527
125,180
Share of support costs (see note 7)
Share of governance costs (see note 7)
17,855
6,400
9,304
9,103
130,782
143,587
Analysis by fund
Unrestricted funds
Restricted funds
130.782
104,587
39,000
14-

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Support costs
Support Governance
costs
costs
2022
Support Governance
costs
costs
2021
Staff costs
Depreciation
Insurance
Office expenses
Travel and subsistence
staff
Cleaning and upkeep
Publication Gosts
Bank charges
utility costs
staff re¢ruitment costs
Legal and professional
Repairs and
maintenance
2,508
2,508
6,249
6,249
420
420
2,138
2,222
2,138
2,222
2,778
2,778
1,697
1,199
40
526
2,846
257
1,669
1,697
1,199
40
526
2,846
257
1,669
471
1,030
270
388
2,192
471
1,030
270
388
2,192
5,261
5,261
1,755
1,755
Accountancy and legal
fees
3,892
3,892
2,854
2,854
17,855
6,400
24,255
9,304
9,103
18,407
Analysed be￿een
Charitable activities
17,855
6,400
24,255
9,304
9,103
18,407
Governance costs includes payments to the independent examiners of £2,100 (2021- £2,100} for independent
examination fees.
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
Employees
The average monthly number of employees during the year was:
2022
Number
2021
Number
Staff
15-

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Employees
(Continued)
Employment costs
2022
2021
Wages and salaries
Social security costs
Other pension costs
72,691
5,452
7,670
102,643
5,444
10,317
85,813
118,404
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The Charity is exempt from tax on income and gains falling within section 505 of the Taxes A¢t 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
11 Property, plant and equipment
Freehold land Fixtures and
and buildings
fittings
Computers
Total
Cost
At 1 January 2022
266,470
1,870
2,595
270,935
At 31 December 2022
266,470
1,870
2,595
270,935
Depreciation and impairment
At 1 January 2022
1,870
2,595
4,465
At 31 December 2022
1,870
2,595
4,465
Carrying amount
At 31 December 2022
266,470
266,470
At 31 December 2021
266,470
266,470
12 Trade and other receivables
2022
2021
Amounts falling due within one year:
Trade receivables
Other receivables
Prepayments and accrued income
7,539
3,537
3,611
9,072
57
1,040
14,687
10,169
16-

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
13 Currant liabilities
2022
2021
Other taxation and social security
Trade payables
Other payables
Accruals and deferred income
3,873
3,132
203
1,022
27,977
996
36,071
40,940
32,334
17-

O Ln
om
Lnmm

)OLn
¢3) O
0 ¢5>

IRISH COUNCIL OF CHURCHES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
15 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2022
2022
Total Unrestricted Restricted
funds
funds
2021
2021
Total
2022
2021
Fund balances at 31
December 2022 are
represented by..
Property, plant and
equipment
Current assetsl(liabilities)
266,470
131,856
266,470
278,827
266,470
195,986
266,470
284,634
146,971
88,648
398,326
146,971
545,297
462,456
88,648
551,104
16 Related paty transactions
There were no disclosable related party transactions during the year (2021 none).
20-