PARISH OF KILCONRIOLA AND BALLYCLUG
Annual report and financial statements
For the year ended 315t December 2023
Charities Number: NIC103115

PARISH OF KILCONRIOLA AND BALLYCLUG
Annual report And financiAI st4ltements for the year ended 3 1st December 2023
Contents
Pages
References and adminislralive details
Trustees, Ani)ual Report
Independent examiners, ￿port to the Trustees
Statement of financial aclivilies
Statement of financial positionlBalance 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
Contaet Address=
St Patrick's Church Office
Castle Street
Ballymena
BT43 7BT
Trustees
Trustees from 01.01.2023- 19.04.2023
Rev. Mark Mcconnell. Mr D Dunlop, Mr R Flemlng, Mr A Marrs. Mrs V Greer, Mr A McNeill, Mrs S Doak, Mr
W Burnett, Mrs H Wcir. Mr A Adair, Mrs L Bell, Mr J Greer, Mr J Graham. Mr J Mawhinney, Mrs l Mawhinney,
Mrs C Sloan, Mrs J Cunninghwn. Mr R Atkinson. Mr B Taylor.
Trustees from 19.04.2023- I3.06.2023
Rev. Mark Mcconnell, Mr Alex McKay, Mr Ronnie Fleming, Mrs Vera Greer. Mrs Sharon Doak, Mrs Carol
Sloan, Mr J Greer. Mr Robert Atkin50n, Mr Adam Mccurdy. Mr5 Donna Mccurdy, Mr Alan Cooke. Mrs Jaclyn
Richardson, Mr Peter Chestnutt, Mrs Lynda Bell, Mrs Susannah Foster. Ms Elizabeth Peachey, Mr John Graham.
Mrs Donna Mccurdy, MT Jim Mawhinney. Mrs Irene Mcconnell
Trnstees from 13.06.2023 - 31.12.2023
Rev. Mark Mcconnell, Mr Alex McKay, Mr Ronnie Fleming, Mrs Sharon Doak. Mrs Carol Sloan, Mr Robert
Atkinson. Mr Adam Mccurdy, Mrs Donna Mccurdy, Mr Alan Cooke, Mr Peter Chestnutt. Mrs Lynda Bell, Mrs
Susannah Foster, Ms Elizabeth Peachey, Mr John Graham, Mrs Dotma M¢Curdy. Mr Jim Mawhinney, Mrs Irene
Mcconnell.
Trustees
rovin
thi5 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 Susannah
Foster. Mrs Elizabeth Peachey. Mr Adam Mccurdy, Mr Peter Chestnutt. Mr Jim Ross, Mrs Jean Ross, Mr John
Graham. Mrs Deborah Bennett, Mr Ken Hughes, Mr Larry Cunningham, Mr Richard O'Neill.
Principal Office-bearers
Clergy..
Church Treasurer:
Rev. Mark Mcconnell
Mr David M¢gaughin (01/0 IQ023 to 1710312023)
Mrs. I Mcconnell (from 0910512023 10 3111212023
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
B T43 7AA
Battkers
First Trust Bank
78 Wellington Street
Ballymena
B T43 6AF

PARISH OF KILCONRIOLA AND BALLYCLUG
Trustces. Annual Report for the year ended 31st December 2023
The Irtsslees present the annual report and accounts for the Parish of Kilconriola and Ballyclug for the year ended
31st December 2023.
Objectives and Activities
The charitable purpose of the Church of Ireland is the adv&ncement of religion.
The principal function of the Parish of Kilconriola and Ballyclug is to support the advancement of the Christia
religion by promoting. through the work of the Parish of Kilconriola and Ballyclug the whole mission of the
Church. pastoral. evangelistic, social and e¢umenical. Being open lo and engaging with society as a whole and
offering support for those needing help are fundamental to the practical delivery of the benefits of Chrislianily.
As a result of activity in the pursuit of the advancement of the Christian religion, the Parish of Kilconriola and
Ballyclug h&£ custody of property and of records, materials and artefacts of significance to the eulturdl and
religious heritsge and maintenance of which is undertaken by the select vestry of th¢ Parish of Kilconriola and
Ballyclug.
Achievements, Performance & Public Bentfit
The Charity exists to further the teachings of Jesus Christ, principally within our locale, lo promote His leaching
to ¢lny and all who may be willing lo leam and lo encourage and enable His followers to take to heart His example
and try to lead their lives according to that example as best they might.
How have we acted lo 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 Stre¢t) with additional Services provided for particular outside
organisa¢ion5 when requested. Our Clergy and lay-people have made great effort lo provide pastoral ministry,
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 wc became aware of their need.
The Parish has dedicated Youth Workers who commit long hours of effort to supporting local youngsters through
our Youth Club and edu¢ating them in the Christian religion through participation in Sunday School and
Confirniation 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 organisalions for people of all ages, and these are welcorning to anyone who
wishes to take pa¢ whetlier or not they are members of the Church. We also like lo support our local community
by providing use of our premises lo outside organisations where possible, for fund-raising events perhaps or
regularly hosting the Blood Transfijsion Service. We have ¢onlinued lo donate to and support our local Food-bank
(organised by the Trussell Trust) and given financial support lo a variety of other local ¢haritable 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 furnishings which are privileged to be the custodians of, principally th¢ Church of St. Patrick
in Castle Slreel, Ballymena which is a grade B listed building.
The general public benefit from 811 OF these activities and resources, and no Trustee (other than clergy) receives
remuneration, reward or oiher private benefit for carrying out their responsibilities as Trustees.
In carrylng out their responsibilities tlie Trustees have at all limes had due regard lo and complied with the
guidance issued by the Charity Commission under Section 4(b) of the Charities Act.
Tlie Parish has given Careful consideration to the Cl)arity Commission for Nortl)eni Ireland's guidance on public
benefit to ensure that tlie actives entered into during 111¢ year have lielped lo acliiev¢ the Parisli's objectives and
activities, as well as providing public benefit.

PARISH OF KILCONRIOLA AND BALLYCLUG
Trustees, Annual Report for the year ended 31st December 2023 (¢ontinued)
Financial Revlew
The Parish maintains two current accounts- with a General Account to meet out working expenses, and a Property
Account to cover the costs of maintaining and improving our properties.
During the year our income for the General account was £28),229, and expenditure was £215.632. After £48,865
was transferred to various other funds, this left ihe general account with a surplus of £18,732 for the year.
Restricted funds include Property, Retjovation, Mission and Charities and Organisation funds. During the year
our restricted income was £93,780, and expenditure was £124.064. The transfer of £48.865 from the General
account lo these restricted funds resulted in a surplus in restricted funds of £1 8.581.
Our overall surplus for the year was £37.3 IJ (deficit 2022.. £231.442).
The overall situation is that the Parishes income and expenditure levels remain closely monitored, although they
have adequate reserves. The Seleel Vestry continue lo seek ways to increase income and cost saving measures but
remained confident that the situation would be improved and a5 we continue lo exercise good governance of the
Parish.
Going Concern
The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place
to ensure that the Parish can continue its activities and the financial statements for the year end December 2023
¢an be signed off as a going concern.
Structure, Governance and Manage￿ent
Governing Docunient and Constiliitlon of tlie Cliarity
Chapter Ill of the Constitution of the Church of Ireland governs Parishes and Parochial Organi5atiori. The Select
Vestry members are the Charity Trustees.
Recn4ilmenl andAppointment ofselect Vestry
All members of the Church of Ireland who are over the age of18 and are either resident within the parish or live
elsewhere bul have been accustomed members of the congreg&tion for al least three months, may register as
members of the general vestry of the parish, allowing them to attend and vote at meetings of the general vestry
and to stand for election to the select vestry. Meetings of the general vestry are held at least on¢¢ a year. The
Select Vestry is elected as part of this General Vestry meeting. The Select Vestry will hold their positions for a
period of one year. Select Vestry members may be re-elected annually and there is no limit on the nutnber of tenns
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 Ereland along with office and locomotory allowances.

PARISFI OF KJLCONRIOLA AND BALLYCLUG
Trustees, AnnuAI Report for the year end¢d 3 1st Detember 2023 (continued)
OryanisaiionalS¢ructure
The select vestry is responsible for the day to day management of the parish. The select vestry consists of the
member of Il)e clergy serving in the parish, any curate a5S151ant ("the curate"), tlie cliurcliwardens, the glebe
wardens and generally not more than twelve other members of the general vestry ¢lected al 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 matter5 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 merrtbers or by the diocesan synod. Special meetiftgs may be
convened al any time by the chairperson or the churchwardens.
In 2023 the Select Vestry meet 8 limes during the year and the average attendan¢¢ was 83¥0.
Statement of Trustees, Responsibilities
The triistees a￿ responsible for preparing the Trnstees. Report and the financial statements in accordance witli
applicable law and regulations.
The law applicable lo charities in Ilie Northern Ireland requires the Irus¢ees to prepare financial statements for
each financial year. Under that law the truslees have prepared the financial slalements in accordance with
Generally Aecepted Accounting Practice in the United Kingdom (accounting standards issued by the Financial
Reporting Council iii the UK . including Cl)arilies SORP (FRS 102) ' Accounting and Reportii)g by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard appli¢able in th¢ UK ai)d Republic of Ireland (FRS 102) "and proniulgated by the
Institute of Chartered A¢counlants in the United Kingdom and Uniled Kingdom Law).
Under that law the trustees must not approve the financial statements unless they are satisfied that they give a t￿e
and fair view of the state of the affairs of the charity and of the statement of financial activities of the charity for
that period.
In preparing these financial staleinents, the trustees are required to-
select suitable accounting policies and then apply them consistently.
tnake judgments and estimates that are reasonable and prudent
stale wheiher the financial slalements have been prepared in accordance with applicable Accounting
Standards and identify the standards in question, subject to any material departures being disclosed and
explained in the financial statements; and
prepare the financial statements on the going concem basis unless it is inappropriate to p￿sume that the
Parish will ¢ontinLte as a going concern.
The trustees are responsible for keeping aceounting reeords that are suifi¢ient to show and explain the Parish's
transactions and disclose with reasonable accuracy at 11 ny lime the financial position of the Parish and enable them
to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008, the Charity
(Accounts and Reports) Regulations (Northern Ireland) 2008 and the provision oFthe Constitution of the Church
of Ireland. They are also responsible for safeguarding the assets of the Parish and hence for taking reasonable
steps for the prevention and detection OF fraud and other iryegularities.

PARISH OF KILCONRIOLA AND BALLYCLUG
Trustees, Annual Report for the year ended 3 1st December 2023 (continued)
Statetnent as to disclosure to our examiners
In so far as the trustees are aware at the timing of approving our trustees, annual report.-
there is no relevant infonnalion of which the Independent Examiner is unaware; and
the trustees have taken all steps that they ought to have taken lo make themselves aware of any relevant
inforniation and lo establish that the charity's independent examiner is aware of that tnformation.
Independettt ExAmAners
The examiner, lan Johnston (A.F.A), for and on behalf of Stevenson and Wilson Chartered Accountant5, h&s
indicated his willingness to continue in office, and a resolution concerning the reappointment was passed at the
Annual Easter Vestry Meeting.
On Behalf of the TNstees
Rev. Mark Mcconnell
Mr. Ronnie Fleming- Secretary Mrs. l M¢Connell- Treasurer
Date.. I Ith June 2024

PARISH OF KILCONRIOLA AND BALLYCLUG
INDEPENDENT EXAMINERS REPORT TO THE CHARITY TRUSTEES OF THE PARISFI OF
KILCONRIOLA AND BALLYCLUG
I report on the accounts of the charity for the year ended 3 1st December 20?3, which are set out on pages 8 to 18.
Respeetive responsibilities of Charity truste08 and cxamincr
As the charity's trustees you are responsible for th¢ preparation of the accounts in accordaiice with the Charities
Act {Northern Ireland) 2008.
It 15 my responsibility lo:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Commission under section 65(9Xb) of
the Cliarities Act
state whether particular matters have com¢ 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
carried out in accordance with the general DIr￿tionS given by the Charity Coinmission for Nortliern Ireland under
section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also inclttded consideration of any unusual items or disc105ures in the accounts,
and seeking explanations from you as charity trustees concerning any siich matters.
My role is to state whether any material matters have come to my attention giving me cstuse lo believe-
l. That accounting records were not kept in accordan¢¢ with section 63 of the Charities Act
2. That the aGcounls do not accord with those accounting records
3. That the ￿CountS do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understsnding of the accounts to be reaehed.
Independent examiner's statement
I have ¢omplet¢d my examination and have no concerns in respect of the matters ( l ) tr) (41 listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention.
lan Johnston (A.F.A.)
For and on behalf of Stevenson and Wilson Charte￿d Accountants
22- 30 Broadway Avenue
Ballymena
BT43 7AA
Date.. I Ith June 2024

PARISH OF KILCONRIOLA AND BALLYCLUG
Statement of Financial Aetivities for the year ended 3 1st December 2023
Unrestricted
Funds
2023
Restricted
Funds
2023
Endowment
Funds
2023
TotAI
2023
Total
2022
Note
Income
Donations & legacies
Other trading activities
Investments
Charitable activities
Other income
256,696
10,149
10,856
814
4,714
83,205
339,901
10,149
11,915
814
14,230
388,725
9,718
10,394
7?2
4,158
1,059
9,516
Total Income
283.229
93,780
377,009
413,717
enditure on:
Generating ￿ndS
Charitable activities
Other
TotAI Ex
215,632
124,064
339,696
645,159
enditure
215,632
124,064
339,696
645,159
Net Ineomel (Expenditure) before
trAn5fers
67.597
(30,284)
37,313 {231,442)
Transfers between funds
48,865)
48,865
Net Incomel (Expenditure) before other
re¢ognised gains and losses
18.732
18.581
37,313 (231.442)
Gainl(Loss) on investments assets
Net movement in funds
18,732
18,581
37,313 (231,442)
Reconciliation of funds:
Tot21 funds brought forward
4,399.964
206.414
4,606.378 4.837,820
Total funds carried fonvard
4,418,696
224,995
4,643,691 4,606,378

PARISH OF KILCONRIOLA AND BALLYCLUG
StAtement of FinAnci81 Position l {Balance Sh¢et) as At 3 1st December 2023
Not¢
2023
2022
Fixed A5s¢ts
Tangible Fixed Assets
Investment Properties
Investments
Totsi fixed Asscts
10
4.171,213
4,169,451
175.680
4,346.893
175,680
4,345,131
Current Assets
Debtors
Cash and cash equivalents
Tot&1 current Assets
12
21.455
290.341
311.796
21,690
269,704
291.394
Creditors- amount5 falling due witliin one year
Bank Loans
Total creditors
13
14,998
30,147
14,998
30,147
N¢t Current Assets
296,798
261.247
Tot%1 net Assets
4.643,691
4,606,378
The funds of the parish
Unrestrieted fund5
General funds
Designated funds
TotAI unrestricted funds
RestTiCted Funds
Endowment Funds
14
4,418,696
4.399,964
4,418.696
224,995
4.399,964
206,414
14
14
TotAI ¢h¥ri¢y funds
4,643.691
4,606,378
The notes on pages 10 to 18 are an integral parl of these financial slalements.
The financial statements on pages 8 to 18 were approved by the Board of Trustees on and signed on its behalf
by..
Rev Mark Mcconnell
Mr Ronnie Fleming- Secretary
Mrs l Mcconnell - Treasurer
Date: I I th June 2024

PARISH OF KILCONRIOLA AND BALL YCLUG
Notes to the financial statements for the yeAr ended 3 1st December 2023
l. Accottntino policies
The principal accountino policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows..
a) Basts of preparation
The financial statements have been prepared on a going concern 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 1021). the Financial Reporting Standard applicable in the UK and Republie of Ireland
(FRS 102).
The Parish meets the definition of a public benefil entity under FRS 102. Assets and liabilities are initially
recognised at historical Cost and transaction value unless otherwise stated in the relevant accounting policy
nole(s).
b) Preparation of accounts on a going coneern basis
The Parish generally meets its day to day working capital requirements 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 il can Continue lo meet its financial obligations
as they fall due for the foreseeable future. Therefore these financial statements have been prepared on a going
concern basis.
c) Income
Plate Colle¢tions, Weekly Envelopes, Graveyard income and Columbarium income are accounted for on a
cash receipts basis as the amount is collected.
Income arising from the rental of Parish Centre facilities to third partie5 is recognised when the parish has
entitlement to the funds, any performance ¢onditions attached to the income have been mel it is probable that
the income will be received and the amount can be measured reliably.
Encome from government and other grants, whether'capital, grants or'revenue, grants. is recognised when the
charity has entitlement to the funds, any perfomance conditions attached lo the grants have been met, it is
probable that the income will be received and the amount can be measured reliably and is not defer￿d.
Legacies arc included within Income under either unrestricted or restricted funds according to the lernis 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 there is a legal or constructive obligation to make a payment to a third party,
it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irre¢overable VAT is charged as a ¢05t against the aGtivity for which the expenditure was incurred.
io

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financial 5tatcments for the year ended 3 1st December 2023 (continued)
l. Aceounting policies (eontinued)
e) Tangible gss¢t5
The assets of the Parish comprise-_
Church Buildings
Hall
Rectory
Other properties
Fixtures and fittings
The Church Buildings at Castle Sireel 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 information
on the cost or valuation 15 not available and such information cannot be obtained at a cost commensurate
with th¢ benefit lo the users of the 11ccounts and lo the parish.
The church building at Sl Columba's is recognised at insurance values. No depreciation has been
provided on this building as the current estiinated residual value is not less than its carrying value and
the remaining useful life Gurrenlly exceeds 50 years.
The Castle Street Hall is recognised at insurance values. No depreciation has been provided on the parish
centre building5 as the current estimated residual value is not less than its carrying value and the
remaining useful life eurrenlly exceeds 50 years.
The Rectory is recognised at cost I de¢med cost (based on insurance values), being the estimated fair
value of the property at 31 st Deceinber 2023. No depreciation has been provided on the glebe house as
the current estimated residual value is not less than it's carying value and Ihe remaining useful life
currently exceeds 50 years.
The other properties. namely the ¢hurch lodge and 6 Rockgrove Brae, are also recognised at cost Ideeined
cost (based on insurtÈnce values), being the estimated fair value of the property at 31 st Deceinber 2023.
No depreciation ha5 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 sl Deceinber 2023.
Fn future years, these will be depreciated over their useful life.
The assets, residual values and useful lives are reviewed, and adjusted, if appropriate. at th¢ 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 carying amount is recognised in the
statement of financial activities aiid included in 'Other operating (losses)/gains'.
li

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financial statement5 for the year ended 31st December 2023 (continued)
l. Accounting policies (tontinued)
0 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 impeimjent.
Unrealised gains and losses represent the difference between the fair value at the beginning and end of the
financial year or. if pU￿hased 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 Ihe 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" within the Siatemenl of Financial Activities.
g) Cash and cash equivalents
Cash and cash equivalents includes eash in hand, deposits held At call with banks. other 5hort-term highly
liquid investments 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 In5trument5
The Parish only has financtal &ssets and financial liabilities of a kind that qualify &s basic financial instruments.
Basic financial instruments are initially recognised at transaction price and sub5¢quently measured at their
settlement valu¢.
i) Funds
Funds are classified as either restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may 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 Ihe discretion of the trustees in furtherance of the objects of the charity.
If parts of the unrestricted funds are eamarked at the discretion of the trustees for a particular purpose. they
are designated as a separate fvnd. This designation has an administrative putpose only and does not legally
restrict the trnstees. discretion to apply the fund.
12

PARISH OF KILCONRIOLA AIYD BALLYCLUG
Notes to the finAneial statements for the year ended 3 1st December 2023 (continued)
2. CriticAI ACCOUllting judgements And estAmatiOD uncertainty
Estimates and judgments made in the process of preparing the financial statements are continually evaluated
and are based on historical experience and other factors, including expectations of future events that are
believed lo be r¢asonable under the circumstances. The Trustees do nol consider that there are any critical
judgments tnad¢ in applying the Parish's accouiiting policies or that there are any critical accolinting estimates
or assumptions which may have a significant risk of causing a material adjustment to carrying amounts of
assets and liabilities within the next financial year.
3. Donations and legicies
Unrestricted
ruiids
2023
Restricted
Funds
2023
Endowment
Funds
2023
Tot#1
2023
2022
Weekly envelopes l FWO
Tax recovered on Donations
Colleclionsldonations
Mission and Charity giving
Legacies
Grants
Other income - organisations
118.826
25,048
7.311
45.841
7.718
4.241
12,147
164.667
32,766
11,552
12,147
100,759
4,196
13.814
339,901
183,013
34,079
26.998
8.005
100,759
4,752
(556)
13,814
83.205
125,953
10,677
388.725
256,696
4. Other trnding activities
Rental Income
Use of car park
Other
4,908
5,241
4.908
5,241
4,749
4,969
10,149
10,149
9,718
5. Investments
Interest on investinents
Dividends from investments
1,903
8,953
1,059
2,962
8,953
312
10.082
10,856
1,059
11,915
10,394
13

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financial statements for the year ended 31st December 2023 (continued)
Unrestricted Restrieted
Funds
Fund5
2023
2023
Endowment
Fund5
2023
Total
2023
2022
6. Charitable activities
Weddings and funerals
Magazine income
814
814
7?2
814
814
7??
7. Analysis of Expenditure
Unrestricted Restricted
Funds
Funds
2023
2023
Endowment
Funds
2023
Total
2023
2022
Charitable Activities
Wages and salaries
Diocesan costslassessment
Church running costs
Charitable donations
Administration costs
Property costs
Other expenses - organisations
145.800
29,394
6,893
145,800
29.394
49,282
12,402
33,545
59,353
9,920
137.619
28,481
41,203
7,725
27,430
392.966
9,735
42,389
12,402
33,545
59,353
9,920
215,632
124,064
339,696
645.159
Governance costs are included within Administration costs above.
14

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the financAAI statements for the year ended 3 1st December 2023 (Continued)
8. TAlation
The Parish of Kilconriola and Bally¢lug is recognised as a eharily for the purposes of applicable laxation
legislation and is therefore not subject lo taxation on ils charitable aclivilies.
9. Analysis of staff costs, trustee r¢muner47tion expenses, and the cost of key management pcrsonnel
Employees
2023
2022
Salaries and wages
National insurance costs
141,150
4.650
133,434
4.185
Total
145,800
137,619
The average number of employees during the year. calculated on the basis of a head COLtnt. was as follows:
2023
Number
2022
Number
Ministerial support
Adm inislratio
Other staff
Premises maintenance
Th¢r¢ are no employees in receipt of employee benefits in excess oF£60.000.
Key Management and Trustees
Key management are de¢med lo coinprise the Trustees. The parish paid expenses of £4.960 (2022: £7.850)
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 lolalled £83,314 (2022.. £78,757).
No trustee or a person related to a tnjstee 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 2023 (continued)
10. Tangible fixed assets
Buildings
Equipment
Total
Cost
At beginnints of the year
Additions
Grants received
At end of the year
2,822.524
1.346,927
1,76?
4.169,451
1,762
2.8?2,524
1,348,689
4,171,213
DepreeiAtion
At beginning of the year
Depreciation
Disposals
At end of the year
Nel book value at beginning of the year
Net book value at end of the year
2.822.524
2,822,524
1,346,927
1,348.689
4,169.451
4.171,213
I l. Investments
Listed Investments
Other
Investments
TotAI
Balance at beginning of the year
175.680
175,680
Balan¢e at end of the year
175,680
175,680
Analysis of Investments
Inveslm¢nts in Unil Trusts
Other unlisted investments
10,587
165,093
175,680
10,587
165,093
175,680
16

PARISH OF KILCONRIOLA AND BALLYCLUG
Notes to the finallci*l statements for tho year endcd 3 1st December 2023 (continued)
12. Debtors
2023
2022
Sundry debtors and prepayments
21,455
21,690
21,455
21,690
13. Creditors Amounts Due within l Year
2022
2021
Accruals and other creditors
14.998
30,147
14,998
30,147
14. Analysis of Net Assets Among Funds
General
Designated
Restricted
Endowment
Total
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31st Dec 2023
3,994,616
175,680
250.507
(2,107)
4,418,696
176,597
4,171.213
l75,680
311,796
14,998)
4,643,691
61.289
(12.891)
224,995
17

PARISH OF KILCONRIOLA AND BALLYCLUG
Note5 to the financial statements for the year ended 3 1st December 2023 (continued)
15. Funds of the Parish
At 1st Jan
2023
At31st
Dee 2023
Income
Expenditure
Transfers
Endowment funds
Rostricted funds
Renovation Fund
Property Fund
Mission and Charities Fund
Organisation Funds
176.597
18,696
280
10,841
206.414
176,597
35,672
25
12,701
2?4,995
67,819
12,147
13,814
93,780
(101,74?)
(12,40?)
(9.920)
{124,064)
50,899
(2,034)
48,865
Unrestricted funds
General Fund
4,399,964
4,399,964
283,229
28J.229
(215,632)
(215.632)
(48,868)
(48,861)
4.418,696
4,418,696
TotAI fun(ts
4,606,378
377,009
(339.696)
4.643.691
oses of Restricted Funds
Renovation Fund: This is a fund to assist with the cost of building repairs, improvements and renovations.
Property Fund: This 15 used for the general running costs of properties, maintenance, upkeep and repair.
Mission and Charities Fund: This 15 a fund to be used towards mission and charity sUPPOrt.
Organisalion Funds: These are funds for the organisations ￿nnIng expenses and incotne.
18