## 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| 7 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| |**Financed**by:-|||||| |**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 8 ## **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. 9 ## 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**| 10 ## 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**| **11** 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. 12 **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| 13 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| 14