UNITED PARISHES OF ST JOHN, WHITEHOUSE & ST NINIAN, BELFAST
Income and Expenditure Account for the year ended 31 December 2025
| Total | Total | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Funds | Funds | ||
| Notes | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | ||
| INCOMING RESOURCES | |||||
| Offerings and donations | 2 | 46,473 | - | 46,473 | 42,203 |
| Other Income | 3 | 25,482 | - | 25,482 | 15,025 |
| Collections/ Appeals/ Events | 4 | 1,597 | - | 1,597 | 501 |
| Interest income | 5 | 231 | 409 | 640 | 656 |
| Building Fund income | 6 | - | 1,559 | 1,559 | 1,768 |
| 73,783 | 1,968 | 75,751 | 60,152 | ||
| EXPENDITURE | |||||
| Administration costs | 7 | 74,949 | - | 74,949 | 33,246 |
| SURPLUS OF INCOME OVER | |||||
| EXPENDITURE FOR THE YEAR | (1,166) | 1,968 | 802 | 26,906 | |
| Accumulated Surplus of Income over | |||||
| Expenditure carried forward at 1 January | 2025 | 118,010 | 10,415 | 128,426 | 101,250 |
| SURPLUS OF INCOME OVER | |||||
| EXPENDITURE AT 31 DECEMBER | 2025 | 116,844 | 12,383 | 129,228 | 128,426 |
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UNITED PARISHES OF ST JOHN, WHITEHOUSE & ST NINIAN, BELFAST
Balance Sheet
as at 31 December 2025
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible assets | 8 | 4,463,518 | 4,463,518 | ||
| Current assets | |||||
| Sundry debtors | 8,487 | 7,632 | |||
| Bank balances - Building Fund | 30,909 | 28,941 | |||
| Bank balances - Current Account | 89,728 | 91,779 | |||
| Cash in hand | 104 | 74 | |||
| 129,228 | 128,426 | ||||
| Creditors: amounts falling due | |||||
| within one year | 9 | - | - | ||
| Net current assets | 129,228 | 128,426 | |||
| Total assets less current liabilities | 4,592,746 | 4,591,944 | |||
| Net assets | 4,592,746 | 4,591,944 | |||
| Financedby:- | |||||
| CAPITAL FUND | 10 | 4,463,518 | 4,463,518 | ||
| FUNDS EMPLOYED | |||||
| Unrestricted funds | 116,844 | 118,010 | |||
| Restricted funds | 12,383 | 10,415 | |||
| 129,228 | 128,426 | ||||
| 4,592,746 | 4,591,944 | ||||
| The financial statements were approved by the board of trustees on | The financial statements were approved by the board of trustees on | The financial statements were approved by the board of trustees on | and signed on their |
behalf by:-
Rev Colin Welsh Trustee
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UNITED PARISHES OF ST JOHN, WHITEHOUSE & ST NINIAN, BELFAST
Notes to the Financial Statements for
the year ended 31 December 2025
1 Accounting policies
The financial statements of St John, Whitehouse have been prepared in accordance with the Church Accounting Regulations 2006.
Incoming Resources
Incoming resources are accounted for on a receivable basis deferred as described below
Investment income
Bank interest is included in the income and expenditure account on a receipts basis.
Resources expended
Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following:-
Costs of raising and generating funds;
Activities in furtherance of the charity's objectives;
The costs of activities in furtherance of the charity's objectives represents the cost of goods and services and ancillary trading costs that have been incurred in charitable activities;
Support costs of activities;
Support costs of activities for charitable purposes include salary costs;
Management and administration of the charity;
Management and administration costs represent expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements.
Taxation
As a charity, the Company benefits from various exemptions from taxation, afforded by tax legislation. It is therefore not liable to corporation tax on income or gains falling within those exemptions.
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UNITED PARISHES OF ST JOHN, WHITEHOUSE & ST NINIAN, BELFAST
Notes to the Financial Statements for
the year ended 31 December 2025
- 2 Incoming resources - offerings and donations
| Freewill Offering General Offertory St John's Gift Day Income Tax Repayable on Gift Aid Donations |
Unrestricted Funds Restricted Funds Total Funds 2025 Total Funds 2024 £ £ £ £ 36,302 - 36,302 33,578 1,510 - 1,510 827 175 - 175 142 8,487 - 8,487 7,655 46,473 - 46,473 42,203 |
|---|---|
- 3 Incoming resources - other income (note 12)
| Incoming resources-other income (note 12) | ||||
|---|---|---|---|---|
| Total | Total | |||
| Unrestricted | Restricted | Funds | Funds | |
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Special Events and Services - per schedule | 3,156 | - | 3,156 | 4,124 |
| Donations and Bequests - per schedule | 16,786 | - | 16,786 | 415 |
| Other income - per schedule | 5,540 | - | 5,540 | 10,486 |
| 25,482 | - | 25,482 | 15,025 |
4 Incoming resources - Collection/ Appeals/ Events
| Collections & Appeal - per schedule 5 Incoming resources - interest income Bank Interest - Building Fund Account Bank Interest - Current Account |
Total Total Unrestricted RestrictedF u n d F u n d s Funds Funds 2025 2024 £ £ £ £ 1,597 - 1,597 501 |
|
|---|---|---|
| Unrestricted Funds Restricted Funds Total Funds 2025 Total Funds 2024 £ £ £ £ - 409 409 457 231 - 231 199 |
||
| 231 409 640 656 |
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UNITED PARISHES OF ST JOHN, WHITEHOUSE & ST NINIAN, BELFAST
Notes to the Financial Statements for
the year ended 31 December 2025
6 Incoming resources - Building Fund
| Collections - General Offertory Other receipts - Donations and Bequests TOTAL INCOME 7 Total resources expended Clergy Minister's Salary & Allowances Pension contributions Organists's Fees, Organist Maintenance etc Organists's Fees, Organist Maintenance etc Dioceasan Fund Collections&Appeal-per schedule Premises Insurances-Church, Hall and Rectory Light and heat-Church and Hall Water and Sewage Charges-Church and Hall Maintenance and repairs Churches Halls Grounds Rectory Rates and Ground Rents Maintenance Miscellaneous Accountancy fees Legal expenses Pest control Electricity safety checks Magazine, Stationery, Copying etc Connor Sundry Funds Bank charges Gifts to Charities Fundraising Other Sundry Costs TOTAL EXPENDITURE |
Unrestricted Restricted Funds Funds £ £ - 1,559 - - - 1,559 |
Total Total F u n d s F u n d s 2025 2024 £ £ 1,559 1,768 - - 1,559 1,768 |
|
|---|---|---|---|
| 73,783 1,968 |
75,751 60,152 |
||
| Unrestricted Funds Restricted Funds £ £ 19,977 - 3,214 - 3,285 - 7,433 - - - 5,691 - 4,152 - 443 - 7,124 - 4,471 - 2,020 - 825 - 9,182 - - - - - - - 684 - 1,461 - 880 - 100 - 1,597 - 2,007 - 401 - |
Total Funds 2025 Total Funds 2024 £ £ 19,977 821 3,214 1,097 3,285 2,860 7,433 7,008 - - 5,691 5,860 4,152 4,429 443 227 7,124 1,248 4,471 654 2,020 40 825 756 9,182 580 - - - - - - 684 872 1,461 994 880 1,960 100 91 1,597 501 2,007 671 401 2,575 |
||
| 74,949 - |
74,949 33,246 |
||
| 74,949 - |
74,949 33,246 |
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UNITED PARISHES OF ST JOHN, WHITEHOUSE & ST NINIAN, BELFAST
Notes to the Financial Statements for
the year ended 31 December 2025
8 Fixed Assets
| Cost At 1 January 2025 Additions Disposals At 31 December 2025 Depreciation At 1 January 2025 Charge for the year On disposals At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 9 Creditors: amounts falling due within one year Trade creditors and accruals 10 Restricted funds At 1 January 2025 Movement during the year At 31 December 2025 |
Land, buildings& contents £ 4,463,518 - - 4,463,518 - - - - |
Total £ 4,463,518 - - 4,463,518 |
|---|---|---|
| - - - - |
||
| 4,463,518 4,463,518 2025 £ - - 2025 £ 4,463,518 - 4,463,518 |
||
| 4,463,518 | ||
| 4,463,518 2024 £ |
||
| - | ||
| - 2024 £ 4,463,518 - |
||
| 4,463,518 |
As Charity Accounts must include the assets held by the Church, the insurable value of the Church's assets comprising of: Church Building, Church Hall, Rectory and contents have been introduced. These assets all belong to the restricted fund.
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UNITED PARISHES OF ST JOHN, WHITEHOUSE & ST NINIAN, BELFAST
INCOME AND EXPENDITURE ACCOUNT
for the year ended 31 December 2025
| 11 SCHEDULES-Receipts Special Events and Services Harvest Event Fundraising - various Donations and Bequests Donations Anonymous Donation Garden of Remembrance |
2025 £ 2024 £ 383 550 2,773 3,574 |
|---|---|
| 3,156 4,124 |
|
| 16,786 415 - - - - |
|
| 16,786 415 |
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UNITED PARISHES OF ST JOHN, WHITEHOUSE & ST NINIAN, BELFAST
INCOME AND EXPENDITURE ACCOUNT for
the year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| 12 SCHEDULES-Receipts | ||
| Donations and Subscriptions | ||
| Charity shop | 56 | 1,980 |
| RCB Distribution | 1,124 | 1,075 |
| Hall Rental | 360 | 7,430 |
| St Comgalls reimbursement | 3,000 | - |
| Council Grant | 1,000 | - |
| 5,540 | 10,486 | |
| Collections/Appeals/Events-Donated/Presentations | ||
| Greenisland Appeal | - | 380 |
| Earl Haig Fund | 115 | 121 |
| Christian Aid | 754 | - |
| Black Santa Appeal | 70 | - |
| MacMillan Cancer Support | 548 | - |
| NI Childrens Hospice | 110 | - |
| 1,597 | 501 | |
| SCHEDULES–Payments | ||
| Collections/Appeals/Events-Donated/Presentations | ||
| Greenisland Appear | - | 380 |
| Earl Haig Fund | 115 | 121 |
| Christian Aid | 754 | - |
| Black Santa Appeal | 70 | - |
| MacMillan Cancer Support | 548 | - |
| NI Childrens Hospice | 110 | - |
| 1,597 | 501 |
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