PARISH OF KILCONRIOLA AND BALLYCLUG
Annual report and financial statements
For the year ended 31st Deeember 2022
Ch8ritie5 Number: NIC103115

PARISH OF KILCONRIOLA AND BALLYCLUG
Annual report and financial statements for the year ended 31st Deeember 2022
Contents
Pages
Referenccs and administrative details
Trustees, Aiinual Report
Endependent examiners, report to the Trustees
Slatem¢nt of financial activities
Statement of financial position/Balance sheet
Notes to the financial statements
10- 18

PARISH OF KILCONRIOLA AND BALLYCLUG
References and administrative details
Charity Name..
Parish of Kilconriola and Ballyclug
Charity Registration Number:
NIC103115
Contact Address..
St Patrick's Church Office
Castle Street
Ballymena
BT43 7B T
Trustees
Trustees from 01.01.2022- 27.04.2022
Rev. Mark Mcconnell, Mr Alex McKay, Mr Alastair Marrs, Mr Ronnie Fleming. Mr Richard Cotter, Mr Dessie
Dunlop. Mrs Vera Greer. Mrs Helen Weir, Mrs Sharon Doak, Mr Stephen Nevin. Mrs Carol Sloan, Mr William
Burnett, Mr J Greer, Mr A McNeill, Mr H Swann, Mrs H Swann, Mr St Clair Beattie, Mr Barry Duke, Mr Billy
Taylor, Mr Billy Gillespie.
Trustees from 27.04.2022 - 31.12.2022
Rev. Mark Mcconnell, Mr D Dunlop, Mr R Fleming, Mr A Ma￿s, Mrs V Greer, Mr A McNeill, Mrs S Doak, Mr
W Burnett, Mrs H Weir, Mr A Adair, Mrs L Bell, Mr J Greer, Mr J Graham, Mr J Mawhinney, Mrs l Mawhinney,
Mrs C Sloan, Mrs J Cunninoham, Mr R Atkinson, Mr B Taylor.
Trustees a
rovi
this re
ort
Rev. Mark Mcconnell, Mr Ronnie Fleming, Mr Alex McKay, Mrs Sharon Doak, Mrs Carol Sloan, Mr Jim
Mawhinney, Mrs l Mcconnell, Mr Robert Atkinson, Mr John Graham. Mr E Lynn, Mrs Lynda Bell. Mrs S Foster.
Mrs E Peachey, Mr A Mccurdy, Mrs D Mccurdy. Mr A Cooke, Mr P Chestnutt.
Principal Office-bearers
Clergy..
Church Treasurer..
Rev. Mark Mcconnell
Mr David Megaughin {2410512022 to 17103D023}
Mrs. l Mcconnell (from 09105,2023)
Mr. J Mawhinney
Mrs. l Mcconnell
Church Warden- Clergy:
Church Warden - People:
Independent Examiner
lan Johnston (A.F.A.)
For and on behalf of Stevenson and Wilson Chartered Accountants
22 - 30 Broadway Avenue
Ballymena
B1"43 7AA
Banker5
First Trust Bank
78 Wellington Street
Ballyrnena
BT43 6AF

PARISH OF KILCONRIOLA AND BALLYCLUG
Tru5tees' Annual Report for the year ended 31st December 2022
The tn15tees present the annual report and accounts for the Parish of Kilconriola and Ballyclug for the year ended
31 st December 2022.
Objeetives and Aetivities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of the Parish of Kilconriola and Ballyclug is to support the advancement of the Christian
religion by promoting, through the work of the Parish of Kilconriola and Ballyclug the whole mission of the
Church, pastoral, evangelistic, social and ecumenical. BeinLy open to and engaging with society as a whole and
offering support for those needing help are fundamental to the practical delivery of the benefits of Christianity.
As a result of activity in the pursuit of the advancement of the Christian religion, the Parish of Kilconriola and
Ballyclug has custody of property and of records. rnaterials and artefacts of significance to the cultural and
religious heritage and maintenance of which is undertaken by the select vesty of the Parish of Kilconriola and
Ballyclug.
Achievements, Performance & Public Benefit
The Charity exists to further the teachings of Jesus Christ. principally within our locale, to promote His teaching
to any and all who may be willing to leam and to encourage and enable His followers to take to heart His example
and ty to lead their lives according to that example as best they might.
How have we acted to fulfil our purpose?
There have been regular Services of Public Worship which were open to all throughout the year in all three of our
Churches on Sundays (and mid-week in Castle Street) with additional Services provided for particular outside
organi5ations when requested. Our Clergy and lay-people have made great effort to provide pastoral ministy,
particularly to the sick, the elderly and the young, and not only to parishioners but to anyone in the wider
community who we could be of help to as we became aware of their need. Due to further relaxations following
the restrictions fvom the coronavirus pandemic, more organisations and activities restarted during 2022.
The Parish has dedicated Youth Workers who commit long hours of effort to supporting local youngsters through
our Youth Club and educating them in the Christian religion through participation in Sunday School and
Confimiation classes, and engaging with others through joining in events at the levels of our Rural Deanery and
Diocese.
The Parish also facilitates a range of organisations for people of all ages, and these are welcoming to anyon¢ who
wishes to take part, whether or not they are members of the Church. We also like to support our local community
by providing use of our premises to outside organisations where possible, for fund-raising events perhaps or
regularly hosting the Blood Transfusion Service. We have continued to donate to and support our local Food-bank
(organised by the Trussell Trnst) and given financial support to a variety of other local charitable causes, and
some farther afield.
The Parish also provides a source of archived records, and welcomes visitors to simply enjoy the historic buildings
and their fittings and fumishings which are privileged to be the custodians of, principally the Church of St. Patrick
in Castle Street, Ballymena which is a grade B listed building.

PARISH OF KILCONRIOLA AND BALLYCLUG
Trustees, Annual Report for the yegr ended 31st December 2022 (continued)
The general public benefit from all of these activities and resources. and no Trustee (other than clergy) receives
remuneration, reward or other private benefit for carrying out their responsibilities as Trustees.
In carrying out their responsibilities the Trustees have at all times had due regard to and cornplted with the
guidance issued by the Charity Commission under Section 4(b) of the Charities Act.
The Parish lias given carefvl consideration to the Charity Commission for Northern Ireland's guidance on public
benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objectives and
activitTes, as well as providing public benefit.
Financial Review
The Parish maintains three current accounts to meet our working expenses, a General Account, a Property Account
and a Renovation Account which aims to cov¢r the costs of maintainino and improving our Properties.
During the year our income for the General account was £177,852, and expenditure was £203,304. After £35,128
was transferred to various other funds, this left the general account with a deficit of £60,580 for the year.
Restricted funds include Property, Renovation, Mission and Charities and Organisalion funds. During the year
our restricted income was £2J5,865, and expenditure £441,855. The transfer of £35.128 from the General
account to these restricted funds resulted in a deficit in restricted funds of £170,862.
Our overall deficit for the year was £231,442 (surplus 2021: £71,385).
Restricted expenditure has increased significantly as there was a major repair project at St Patricks. This started
in 2021 and completed in 2022, with the total spend on this project in 2022 in excess of £365.000.
The overall situation is that the Pariqhe5 income and expenditure levels remain closely monitored, although they
have adequate reserves. The Select Vesty continue to seek ways to increase incorne and cost saving measures but
remained confident that the situation would be improved a￿d as we continue to exercise good governance of the
Parish.
Going Coneern
The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate ￿ndS in place
to ensure that the Parish can Continue its activities and the financial statements for the year end December 2022
Can be signed off as a going concern.

PARISH OF KILCONRIOLA AND BALLYCLUG
Trustees, Annual Report for the year ended 31st December 2022 (continued)
Structure, Governance and Management
Governing Documenl and Conslilution of ilie Charity
Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select
Vestry members are the Charity Trustees.
Recruitment andAppoinlpnent ofSel£cl Vestry
All members of the Church of Ireland who are over the age of18 and are either resident within the parish or live
elsewhere but have been accustorned members of the congregJation for at least three rnonths, may register a5
members of the general vesty of the parish, allowing them to attend and vote at meeting5 of the general vestry
and to stand for election to the select vestry. Meetings of the general ve5ty are held at least once a year. lThe
Select Vestry is elected as part of this General Vesty meeting. The Select Vesty will hold their positions for a
period of one year. Select Vestry members may be re-elected annually and there is no lirnit on the number of ternis
which may be served
Pay and remuneration
The Incumbent and Curate both receive a stipend in accordance with figures approved by the General Synod of
the Church of Ireland along with office and locomotory allowances.
Organisalional Slruclure
The select vestry is responsible for the day to day management of the parish. The select vestry consists of the
member of the clergy serving in the parish, any curate assistant ("the curate"), the cl)urchwardens, the glebe
wardens and generally not more than twelve other Members of the general vesty elected at the General Vestry.
The select vestry is chaired by the incumbent or other member of the clergy officiating in the parish. Select vestry
members are responsible for making decisions on matters of general concern and importance to the parish
including deciding how parish funds are to be applied.
The Select vestry meets at times fixed by the members or by the diocesan synod. Special meetings may be
convened at any time by the chairperson or the churchwardens.
In 20?2 the Select Vcstry meet 9 times during the year and the average attendance was 86 %.
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Trustees. Report and the financial statements in a¢¢ordanc¢ with
applicable law and regulations.
The law applicable to charities in the Northern Ireland requires the trustees to prepare financial statements for
each financial year. Under that law the trustee5 have prepared the financial statements in accordance with
Generally Accepted Accounting Practice in the United Kingdom (accounting standards issued by the Financial
Reporting Council in the UK , including Charities SORP (FRS 102) ' Accounting 8￿d 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) "and promulgated by the
Institute of Chartered Accountants in the United Kingdom and United Kingdom Law).

PARISH OF KILCONiUOLA AAYD BALLYCLUG
Trustees, Annual Report for tbe year ended 31st December 2022 (eoDtinued)
Under that law the trustees must not approve the financial statements unless they are satisfied thatthey give a trne
&nd fair view of the State of the affairs of the charity and of the statement of financial actlvities of the cbarity for
that period.
tn preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently•
make judgments and estkmates that are Teasonable and prudent
state whether the fmancial statements have been prepared in accordaDce with applicable Accounting
Standards and identify the standards in question, subject to any material departures being disclosed and
explained in the financial ststements. and
prepare the financial statements on the going concern basis unless it is inappr0￿1ate to presume that the
Parish will continue as a going con¢em.
The trustees are responsible for keeping accounting records that are sufficient to show and explain the Parlsh's
transactions and disclose with reasonable accuracy at any time the financial position of the Parish aod enable them
to ensure that the fmancial statements comply with the Charities Act (Northern Ireland) 2008. the Charlty
(Accouuts and Report5) R¢gulations (Northern Ireland) 2008 and the provision of the ConstitutlOD of the Church
of treland. They are also responsible for safeguarding the assets of the Parish and hence for tsking reasonable
steps for the prevention and detection of fraud and other irregularities.
Statement as to disclosure to our examiners
In so far as the trustees are aware at the timing of approving our trustees, annual report:
th¢re is no relevant inforniatlon of which the Independent Examiner is unaware; and
the trustecs have taken all steps that they ougbt to have taken to make themselv¢s aware of any relevant
infonnation and to establish that the cbatity's independent examiner is aware of that inforniation.
Independent Examiners
The examiner, Ian Johnston (A.F.A), for and on behalf of Steven50n and Wilson Cbartered Accountants, h8S
indicated his willingness to continue in offic¢, and a resolution conc¢ming th¢ reappointment W&5 passed at tbc
Annual E&ster Vesty Meeting.
On Behalf of the Trustees
Rev. Mark Mcconnell
Mr. RoDnie Fleming- Secretary Mrs. I McConllell- Treasurer
Date: 17th October 2023

PAIUSH OF KILCONRIOLA AND BALLYCLUG
INDEPENDENT EXAMINERS REPORT TO THE CHARITY TRUSTEES OF THE PAIUSH OF
KILCONRIOLA AND BALLYCLUG
report on the accounts of the charity for the year ended 3 1st December 2022, which are set out on pages 8 to 18.
Respective responsfibillties of eharlty trustees and examiner
As the charity's trllste￿ you are responsible for the preparation of the accounts in a¢cordan¢e with the Charities
Act (Nortbern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the g¢neral Directions given by the Coromission under section 65(9)(b) of
the Chorities Act
state whether particular matteTS have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was
caTried out in accordance with the general Directions given by the Charity Commission forNorthern Ireland under
section 65(9)(b) of the Charities Act.
My examination included a revi¢w of the accounting records kept by the chwity and a comparison of the accounts
presented witb those recor(L8. It also included consideration of any unusual items or disclosures in the accounts,
and seeking explanations from you &8 charity trust¢¢s concerning any such nlatters.
My role is to stat¢ whether any material matters have come to my attention giving me cause to believe:
l. That accounting rewrds wer¢ not kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with thc accounting Te(wTrrements of the Charities Act
4. That there is fi￿ther inforn)ation needed for a prop¢r UDd¢rstanding of the accounts to be reached.
IDdependent exanthier's statsment
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in
connection with following the Directions of the Charity Commission for Nortbern Irelan￿ I have foundno matteTS
that require drawing to your attention.
lan Johnston (A.F.A.)
For and on behalf of Steven50n and Wilson Chartered Accountants
22- 30 Broadway Avenue
Ballyrnena
BT43 7AA
Date: 17th October 2023

PARISH OF KILCONRIOLA AND BALLYCLUG
ststejnent of Financial Activities for the year ended 31st December 2022
Unrestricted
Funds
2022
Restricted
Funds
2022
Endowrnent
Funds
2022
Total
2022
Total
2021
Note
Income
Donations & legyacics
Other trading activities
Investments
Charitable activities
Other income
153.255
9,718
10.099
722
4,058
235,470
388,725
9,718
10,394
722
4.158
447,025
295
19,692
1,561
16,739
loo
Total Income
177,852
235,865
413,717
498,460
enditure on:
Generating funds
Charitable activities
Other
Total Ex
203,304
441,855
645.159
427,075
enditure
203,304
44l,855
645,159
427,075
Nel Income/ (Expenditure) before
transfers
(25.452)
(205,990)
(231,442)
71,385
Transfers between funds
(35,128)
35,128
Net Income/ (Expenditure) before other
recognised gains and losses
(60,580)
(170,862)
(231,442)
71,385
Gain/(Loss) on investments assets
Net movement in funds
(60,580)
(170,862)
(231,442)
71.385
Reconciliation of funds:
Total funds brought forward
4,460,544
377,276
4,837,820 4,766.435
Total fund5 carried forward
4,399,964
206.414
4,606,378 4,837,820

PARISH OF KILCONRIOLA AND BALLYCLUG
Statement of Financial Position l (Balance Sheet) as at 31st December 2022
Note
2022
2021
Fixed Assets
Tangible Fixed Assets
Investment Properties
Investments
TotaR fixed assets
io
4,169,451
4,169,451
175,680
4,345,131
175.680
4,345,131
Current Assets
Debtors
Cash and cash equivalents
Totsl current a&sets
12
21.690
269,704
291,394
56,224
453,662
509,886
Creditors- amounts falling due within One year
Bank Loans
Total creditors
13
30,147
17.917
30,147
17,917
et Current Assets
261247
492,689
Total net Assets
4,606,378
4,837,820
The funds of the parish
Unrestricted funds
General funds
Designated funds
Totsl unrestricted funds
Restricted Funds
EDdowrnent Funds
14
4,399,964
4,460,544
4,399,964
206.414
4,460,544
377,276
14
14
Total charity funds
4,606,378
4,837,820
The notes on pages 10 to 18 are aD inte￿1 part of these financial ststements.
The fmancial stat¢ments on pages 8 to 18 were approved by the Board of Trustees on 17th October 2023 and
signed on its behalf by:
Rev Mark Mcconnell
Mr Ronnie FlemiJig- Secretary Mrs I Mcconnell - Tre&8urer
Date: 17th Odober 2023

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financial statements for the year ended 31st December 2022
Aceounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows:
a) Basis of preparation
The financial statements have been prepared on a going concem basis in accordance with 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)
(Charities SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102).
The Parish meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially
recognised at historical cost and transaction value unless otherwise stated in the relevant accounting policy
note{s).
b) Preparation of accounts on a going concern basis
The Parish generally Tneets its day to day working capital requirement5 from its annual income. The Trustees
have obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied that the
Parish has resources to provide a reasonable expectation that it can continue to meet its fjnancial obligations
as they fall due for the foreseeable future. Therefore these financial statements have been prepared on a going
concern basis
c) Income
Plate Collections. Weekly Envelopes, Graveyard income and Columbariurn income are accounted for on a
cash re¢¢ipts basis as the amount is collected
Income arising from the rental of Parish Centre facilities to third parties is recognised when the parish has
entitlement to the funds, any p¢rforniance conditions attached to the income have been met, it is probable that
the income will be received and the amount can be measured reliably.
Income from government and other grants, whether'capital, grants or'revenue, grants, is recognised when the
charity has entitlement to the funds, any perfonnance conditions attached to the grants have been met, it is
probable that the income will be received and the amount can be measured reliably and is not deferred.
Legacies are included withtn InLome under either unrestricted or restricted funds according to the tenns under
which the donation is made and when the amount can be quantified with reasonable certainty. Donations and
gifts in kind are brought into the accounts at their fair value to the Parish.
d) Expenditure
Expenditure is recognised once Ihere is a legal or constructive obligation to make a payment to a third party,
it is probable that settlement will be required and the arnount of the obligation can be measured reliably.
Irrecoverable VA T is charged as a cost against the activity for which the expenditure was incurred.
io

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financial statements for the year ended 31st December 2022 (eontinued)
l. Accounting policies (continued)
e) Tangible assets
The assets of the Parish comprise".-
Church Buildings
Hall
Rectory
Other properties
Fixtures and fittings
The Church Buildings at Castle Street and Ballyclug are deemed to be Heritage assets as defined by the
Charities SORP {FRS102). These Heritage assets are not included on the balance sheet as infomiation
on the cost or valuation is not available and such inforniation cannot be obtained at a cost commensurate
with the benefit to the users of the accounts and to the parish.
The church building at St Columba's is recognised at insurance values. No depreciation has been
provided on this building as the current estimated Tesidual value is not less than its carrying value and
the remainino useful life currently exceeds 50 years.
The Castle Street Hall is recogni5ed at insurance values. No depreciation has been provided on the parish
centre buildings as the current estimated residual value is not less than its carrying value and the
remaining useful life currently exceeds 50 years.
The Rectory 15 recognised at cost I deemed cost (based on insurance values), being the estimated fair
value of the property at 31 st December 2022. No depreciation has been provided on the glebe house as
the current estimated residual value is not less than it's carrying value and the remaining use￿1 life
currently exceeds 50 years.
The other properties, narnely the church lodge and 6 Rockgrove Brae, are also recognised at cost / deeined
cost (based on insurance values), being the estimated fair value of the property at 31 st December 2022.
No depreciation has been provided on the glebe house as the current estimated residual value is not less
than its carrying value and the remaining useful life currently exceeds 50 years.
Fixtures and Fittings have been recognised in the accounts based on valuation at 31 st December 2022.
In future years, these will be depreciated over their useful life.
The assets, residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each
reporting period. The effect of any change is accounted for prospectively.
Tangible assets are derecognised on disposal or when no future economic benefits are expected. On
disposal, the difference between the new disposal proceeds and the carrying amount is reco(Fnised in the
staternent of financial activities and included in 'Other operating (losses)/gains'.
li

PARISH OF KILCONRIOLA AND BALLYCLUC
Noles to the financial statements for the year ended 31st December 2022 (continued)
l. Accounting policies {eontinued)
D Investments
Fixed asset investments comprising investment properties, investments in equities and investment in RCBICIT
Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each balance sheet
date. Investments in unquoted investments are recorded at cost and are assessed annually for irnpairn]ent.
Unrealised gains and losses represent the difference between the fair value at the beginning and end of the
financial year or, if purchased in the year, the difference between cost and fair value at the end of the year.
Realised gains and losses represent the difference between the proceeds on disposal and the fair value at the
start of the year or cost if purchased in the year. Both realised and unrealised gains and losses in investments
are reported within "Net Gains / {Losses) on Investments" witliin the Statement of Financial Activities.
g) Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-terni highly
liquid investmeiits with original maturities of three months or less and bank overdrafts. Bank overdrafts are
shown within creditors amounts falling due within l year.
h) Financial instruments
The Parish only has financial assets and financial liabilities of a kind that qualify as basic financial instrun]ents.
Basic financial instruments are initially recognised at transaction price and subsequently measured at their
settlement value.
i} Funds
Funds are ¢lass?fied as either restricted funds or unrestricted funds. defined as follow5.
Restricted funds are ￿ndS subject to specific requirements as to their use which rnay be declared by the donor
or with their authority or created through legal processes, but still within the wider objects of the Parish.
Endowment funds are funds which have been given on the condition that the original capital sum is not
reduced, but the income there from is used for the purpose defined in accordance with the objects of the Parish.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity.
If parts of the unrestricted funds are earn)arked at the discretion of the trustees for a particular purpose, they
are designated as a separate fund. This desionation has an administrative purpose only and does not legally
restrict the trustees, discretion to apply the fund.
12

PARISH OF KILCONREOLA AND BALLYCLUG
Notes to the financial statements for the year ended 31st December 2022 (continued)
Critical accounting judgements and estimation uncertainty
Estimates and judgments made in the process of preparing the financial statements are continually evaluated
and are b&s¢d on historical experience and other factors, including expectations of ￿tllre events that are
believed to be reasonable under the circumstances. The Trustees do not consider that there are any critical
judgments made in applying the Parish's accounting policies or that there are ai)y critical accounting estimates
or assumptions which may have a significant risk of causing a material adjustment to carrying amounts of
assets and liabilities within the nexi tinancial year.
3. Donations and legacies
Unrestricted
Funds
2022
Restricted
Funds
2022
Endowment
Funds
2022
Total
2022
2021
Weekly envelopes l FWO
Tax recovered on Donations
Collections/donations
Mission and Charity giving
Legacies
Grants
Other income - organisations
127,468
11,857
9,970
55,545
22,222
17,028
8.005
183,013
34.079
26,998
8,005
185,002
57,219
176,999
7,533
5,000
4,750
10,522
447,025
3,960
121,993
10,677
235,470
125,953
10,677
388,725
153,255
4. Other trading activities
Rental Income
Use of car park
Other
4,749
4,969
4,749
4,969
8,785
4,658
9,718
9,718
13.443
5. Investments
Interest on investments
Dividends fr()rn investments
17
10,082
295
312
10,082
670
19,022
10,099
295
10,394
19,692
13

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financial statements for the year ended 31st December 2022 (continued)
Unre5trieted Restricted
Funds
Funds
2022
2022
Endowment
Funds
2022
Total
2022
2021
6. Charitable activities
Weddings and funerals
Magazine income
500
1061
722
722
722
722
1561
7. Analysis of Expenditure
Unrestricted
Funds
2022
Restricted
Funds
2022
Endowment
Funds
2022
Total
2022
2021
Charitable Activities
Wages and salaries
Diocesan costslassessment
Church runnino costs
Charitable donations
Administration costs
Property costs
other expenses - organisations
137,619
28,481
10,297
137,619
28,481
41,203
7,725
27,430
392,966
9,735
134,716
23,626
32.545
7,927
21,720
196,887
9,654
30,906
7,725
523
392,966
9,735
26,907
203.304
441,855
645,159
427,075
Govemanc¢ costs are included within Athninistration costs above.
14

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financial statements for the year ended 31st December 2022 (eontinued)
8. Taxation
The Parish of Kilconriola and Ballyclug is recognised as a charity for the purposes of applicable taxation
legislation and is therefore not subject to taxation on its charitable activitie5.
9. Analysis of staff costs, trustee remuneration and expenses, And the cost of key management personnel
Employees
2022
2021
Salaries and wages
National insurance costs
133,434
4,185
130,589
4,127
Total
137,619
134,716
The average number of employees during the year. calculated on the basis of a head count, was as follows:
2022
Number
2021
Number
Ministerial support
Administration
Other staff
Premises maintenance
There are no employees in receipt of employee benefits in excess of £60,000.
Key Management and Trustees
Key management are deemed to comprise the Trllstees. The parish paid expenses of £7,850 (2021: £2,698)
relating the running costs of the rectory which is occupied by the rector. No trustee received any remuneration
or reimbursement of expenses during the year other than the two clergy. The stipend and other expenses paid
to the clergy totalled £78,757 (20?1- £76,416).
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into
by the charity during the year.
15

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financial statements for the year ended 31st December 2022 (continued)
10. Tangible fixed assets
Buildings
Equipment
Total
Cost
At beginning of the year
Additions
Grants received
At end of the year
2,822,524
1,346,927
4,169,451
2,822,524
1,346,927
4,169,451
Depreciation
At beginning of the year
Depreciation
Disposals
At end of the year
Net book value at beginning of the year
Net book value at end of the year
2,822,524
2,822,524
1,346,927
1,346,927
4,169,451
4,169,451
I l. Investments
Listed Investments
Other
Investments
Total
Balance at beginning of the year
175,680
17S,680
Balance at end of the year
175,680
175,680
Analysis of Investments
Investments in RB Unit Trusts
Other unlisted investments
10,587
165,09J
175.680
10,587
165,093
175,680
16

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financial statements for the year ended 31st December 2022 (continued)
12. Debtors
2022
2021
Sundry debtors and prepayments
21.690
56,224
21,690
56,224
13. Creditors Amounts Due within l Year
2022
2021
Accruals and other creditors
30,147
17,197
30,147
17,197
14. Analysis of Net Assets Among Funds
General
Designated
Restrieted
Endowment
Total
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 st Dec 2022
3,992,854
175,680
233,399
(1,969)
4,399.964
176.597
4,169,451
175,680
291,394
(30.147)
4,606,378
57,995
{?8,178)
206,414
17

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the finaneial statements for the year ended 31st Deeember 2022 (continued)
15. Funds of the Parish
At 1st Jan
2022
At 31st
Dec 2022
Income
Expenditure
Transfer5
Endowment funds
Restricted funds
Renovation Fund
Property Fund
Mission and Charities Fund
Organisation Funds
176,597
189.728
176,597
18,696
280
10,841
206,414
217,183
8,005
10,677
235,865
(424,395)
(7,725)
(9.735)
(441,855)
36,180
10,951
377,276
(1,052)
35,128
Unrestricted funds
GeneTal Fund
4,460,544
4,460,544
177,852
177,852
(203,304)
(203,304)
(35,128)
4,399.964
(35,128) 4,399,964
Total funds
4.837,820
413,717
{645,159)
4,606,378
oses of Restricted Funds
Renovation Fund.. This is a fund to assist with the cost of building repairs, improvements and renovations.
Property Fund.. This is used for the general running Costs of properties, maintenance, upkeep and repair.
Mission and Charities Fund: This is a fund to be used towards mission and charity support.
Organisation Funds: These are funds for the organisations running expenses and income.
18