St John the Baptlst Parlsh of Dunluce, Bushmills
Receipts and Payrnents Account for the year ended 3151 December 2023
Restrirted
Funds
2023
Endowment
Funds
2023
Funds
2023
Total
2023
Totsl
2022
Recel
Regular Dlrect Givins
80.175
80,175
81,245
Donatlon5 and Lesacles
6.789
6,789
4,329
FLrndralslng
2.988
2,988
2,772
Investment Income
72.191
72,191
67,620
Other Income
9,483
9.483
10,270
Parlsh Organisations
506
506
521
171,626
506
172,132
166,757
en
Dlocesan Assessments
21,939
21,939
24.847
Stlpend and Staff Costs
48,983
48,983
64.880
Ministry and Outreach
2,896
2,896
1,790
Admlnlstration Costs
9.533
9,533
17.707
Property and Equipment Costs
57,493
57,493
48,394
Oonatlons
11.784
2.119
13,903
19,316
Parlsh Or8anlsatlon$
591
591
489
alpa
152.628
2,710
IS5,338
176,823
Net Receipts/lPayments) for the year
before transters
18.998
{2.2041
16,794
110,0661
FuThl Transfers
Net Recelpts/ (Payments) for the year
after transfer5
18,YJ8
12.2041
16.794
110.0661
C•sh Funds at Start of year
378,816
3￿3
382,809
392,875
Cash Funds at end of year
397A14
1,789
399,603
382,809
Signed on Behalf of the Trustees
iii
121
Neil Salisbury, Honorary Secretary
Date:
Reverend Brian Harper, Rect
Date:
Ig l¥T-

St John the Baptist Parish of Dunluce, Bushmills
Statement of Assets and Liabilities as at 31 December 2023
Unrestricted
Funds
2023
Restrictèd
Fund$
2023
Endowment
Funds
Total
2023
Total
202Z
2023
Cash Funds
Cutrent Accounts
220,880
1,789
222,669
119.218
Dep051t AccDunts
176,934
176,934
263,591
Total Ca$h Funds
397,814
1,789
399,603
382,809
Investment Pssets
RCB Unit Trusts
2,345.187
2,345,674
2,276,843
CIT Unlt TnJsts
24,875
24,875
23,774
Totsl Inv4$tment As$•ts
2,370,062
2.370,549
2,300,617
Assets retained for the
Parlsh's own us•
Parlsh Centre
1,001,871
1.001,871
1,001,871
Glebe House
352,418
352,418
3S2,418
Total Assets retained forthe
Pèrish's own use
L354,289
1,354,289
1,354.289
Slgned on Behalf of the Trustees
(21
oil S¥lisbtsryi Honorary Se¢reta
fteverend Brian M<irper, rte￿0
Date:
Date:

St John the Baptist Parish of Dunluce, Bushmllls
Notes to the financial statements for the year ended 315¢ December 2023
Accounting policies
Set out below are the principal accounting pollcies whlch have been adopted in the compilatlon of the Receipts and
Payments Account and the Statement of Assets and Liabilities.
la) Re¢elpts and Payments Account
All item5 of income and expenditure Included wlthin the Recelpts and Payments Account have been accounted
for on a cash receipts basis.
Ib) Statement of A55ets and Llabllltles
(11 Assets retalnedAor the Parlsh s own use
The asset5 of the Parish, retained for Its own use comprise:
Church Bulldlng and Graveyard
The Church 8uildln8 and Graveyard are deemed to be Heritage assets as deftned by the Charities SORP
IFRS102). These Heritage assets are not included in the statement of assets and liabllltles as informatlon on
the cost or valuation Is n¢t available and such Informatlon cannot be obtalned at a cost commensurate with
the benefit to the users of the accounts and to the parlsh.
Par15h Centre
The Parlsh Centre Is recognised at rebuild cost for Insurance purp05e5. Thls was professlonally assessed in
2010 followin8 completion of major refurblshment and renovation works. No depreciatlon has been provided
on the Parish Centre bulldln8s a5 the current estimated residual value Is not less than its carryln8 value and
the remaining useful life currently exceeds 50 year5.
Rertory
The Rectory is reco8nised at the c05t of major refurbishment, extension and renovatlon work5 completed in
2013. No depreciation has been provided on the Rectory as the current estimated residual value is not less
than Its carying value and the remaining useful life currently exceeds 50 years.
All property Is vested in trust with the Representative Church Body.
(11) Investments
Investments in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at
each year end date.

St John the Baptlst Parlsh of Dunluce, Bushmills
Notes to the financlal ststements foT the year ended 31st December 2023 {continued)
2. Movement in Cash Funds
ljan
2023
Incoming
Resources
Outgoln8
Resources
31 Dec
2023
Transfers
R•$trlcted funds
Yei Dl¢¢e5e
2.119
121191
Bowling Club
1,874
506
15911
1,789
3.993
506
12,7101
1,789
Unrestrlrted funds
General Fund
378,816
171,626
1152,6281
397.814
Total Funds
382,809
173,196
1154.1681
399,603
05es
e5trl
nds
Yel Dlocese.. Funds ralsgd to support the development of Chr15tlan mlnlstry In Yel, Sydan
Bowllng Club: Funds raised to cover thelr running costs and future development.
Movement In Investment Funds
Valuatlon
l Jan 2023
Tr4n5f•rs
In
Transfers
Out
V•lu•tlon
Adjustment
Valuatlon
31 Dec 2023
Endowment Funds
Bequests
26,214
1,174
27,388
Restrl¢ted Funds
Capltal Fund
2.274.403
68,271
2.342,674
Tot41 Invèstment Funds
2,300.617
69,445
2.370,062
Endow
ent Funds
Bequests- The total value of a number of historlc endowments. The Parish ha5 no access to the capltal value. Annual
investment income is pald to the Parish under the terms of the endowment to defray specified oporating costs o.
Stlpendi grave upkeep.
estrict d Fund5
Capital Fund: The 541es proceed5 of Parish glebe lands and property Is held In trust by the RCB. The Parish has restritted
access to these fund5 for approved propety capltal expendSture only. Investment income Is pald to the Parish to defray
general operating costs.
io

St John the Baptlst Parfsh of Dunluce. Bushmills
Note5 to the financial statements for the year ended 31st December 2023 {continued}
4. Collectlons for Thlrd Partles
2023
2022
8lshop< Appeal
706
2,250
Chrlrtion Ald
985
Royal 8fltish Le8lon
597
CMSI (Yell
243
NI Hospice
1.030
2,531
3,280
The above amounts have been Included In R¢celpts for the Year under "Re8ular Glvln81Donatlons" and In Payments for
the year under 'Donatlons".
S. Transactions wlth the Trustees
The Parish pald two indivlduaLs who were trustees for part of the year (the Sexton and the Parish Admin5tratorl a total
sum of £19,110 for salarie5 and le8itimate expenses. Neither individuals were present at any meetlngs, discusslons or
votes where there was a potentlal confllct of Interest.
li