2022-12-31-accounts - HILLSBOROUGH/Annahilt & Magherahamlet/The Church of the Ascension, Annahilt/Down & Dromore/Church of Ireland

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Registered with the Charity Commission for Northern Ireland as

Annahilt Parish Church

Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland

Receipts and payments account for the year ended 31 December 2022

Unrestricted Funds 2022 Note £ Receipts from: Donations and legacies 2 92,197 Charitable activities 3 1,230 Investments 4 1,807 Total receipts 95,234 Payments on: Raising funds 5 3,248 Charitable activities 6 105,081 Donations and third party collections 7 7,521 Total payments 115,850 Net receipts/(payments) and net movement in funds (20,616) Reconciliation of funds: Total funds brought forward 8 59,175 Total funds carried forward 38,559	Restricted Funds 2022 £ 9,684 8,728 77 18,489 135 2,713 7,717 10,565 7,924 135,857 143,781	Total Funds 2022 £ 101,881 9,958 1,884 113,723 3,383 107,794 15,238 126,415 (12,692) 195,032 182,340	Total Funds 2021 £ 86,774 26,812 1,743
			115,329
			3,147 87,122 11,506
			101,775

			13,554
			181,478
			195,032

Registered as a Charity with The Charity Commission for Northern Ireland NIC103246

HillsborouthlAnnphtt& Maghaahth•tmb• Tth (XThe ASC AnThthWDom & 1e1cjrth OF IrelMI Statement of Assets and Llabllltles as at 31 December 2022 Totsl Fun(b 2021 Funds 2022 Funds 2022 Fd5 2022 2022 Cash at bank and kn haml Current accounts Deposlt accounts 8owllng Club acwunt Bowling aub cash In hand 38,559 65.237 76.777 1.662 105 103,796 76.777 1.662 105 116.807 76.699 1,466 60 Total c45h at bank 38.559 143.781 182,340 195,032 Imiestments Investments In crr Unit Trusts Investments In RC8 Unlt Trusts 30,130 16,699 30.130 16,699 34,393 18,002 Totsl Investments 46.829 46,829 52.395 Assets retslned for the pvth's uge Rertory 165.IX)O 165.000 165.000 Totsl a$sets retslned for the usé 165,000 165.009 165,000 SIed ¢)n behalf of the Trnstees IA( Colln Hassard Hon Secretary Tru5t•e Patrfda Hallld Hon Treasurer Trustee Date: 13 IL•ll Date: The a¢tompanying notes form part of these financial ststemerrts. RLJUj.¥h>l'edas u 1.li47rr4' itriih T1, l.'hurin'. Cpmmii.)ion lor.l.'ori17L'rn [LIk.}Ic}(l3llO'

Annahilt Parish Church Registered with the Charity Commission for Northern Ireland as Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland

Notes to the financial statements for the year ended 31 December 2022

1. Accounting Policies

Set out below are the principal accounting policies which have been adopted in the compilation of the receipts and payments account and the statement of assets and liabilities:

(a) Receipts and payments account

All items of income and expenditure included within the receipts and payments account have been accounted for on a cash receipts basis.

(b) Statement of assets and liabilities

(i) Assets retained for the Parish’s own use

The assets of the Parish, retained for its own use comprise:

Church Building and Graveyard
Parochial Hall
Rectory
Fixtures and fittings

The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS102). These Heritage assets are not included in the statement of assets and liabilities as information on the cost or valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the Parish.

The Parochial Hall was built in the early 1900s. There are no records of the cost of this construction. The hall was extended in 1988/9 at a cost of £86K and in 1997/8 a new kitchen was added at a cost of £44K. A valuation approach for such a building lacks sufficient reliability. As a result, this building is not recognised in the Parish statement of assets and liabilities.

The Rectory was purchased in 2000 at a cost of £165K and is recognised at cost in the statement of assets and liabilities. The Rectory is owned by Annahilt Parish and vested in the Representative Church Body (RCB) of the Church of Ireland. Running costs for the Rectory are allocated between Annahilt Parish and Magherahamlet Parish on a ⅔ to ⅓ basis respectively.

Fixtures, fittings, equipment and the Church organ are all deemed to be heritage assets and are not included in the statement of assets and liabilities

Given their age, the value of fixtures and fittings in the Parochial Hall and the Rectory is deemed to be £Nil.

(ii) Investments

Investments in Representative Church Body (RCB) and Church of Ireland Trustees (CIT) Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date.

Investments were generally made between 1982 and 2012. The total of the initial investments over this period was approximately £12,400. All dividend income from our investments is for the general use of the Parish.

Registered as a Charity with The Charity Commission for Northern Ireland NIC103246

Annahilt Parish Church

Registered with the Charity Commission for Northern Ireland as

Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland

2. Receipts from donations

Receipts from donations
FWO envelope recorder FWO standing orders Annual donations Loose plate collections Gift Aid tax recovered Development Fund Standing Orders Gift Aid on Development Fund Donations to Development Fund Collections for third parties Donations from other use of hall Grants	Unrestricted Funds 2022 £ 27,205 25,719 350 366 12,029 - - - - 40 26,488 92,197	Restricted Funds 2022 £ - - - - - 554 413 1,000 7,717 - - 9,684	Total Funds 2022 £ 27,205 25,719 350 366 12,029 554 413 1,000 7,717 40 26,488 101,881	Total Funds 2021 £ 27,040 25,852 150 21 10,961 554 439 350 3,767 200 17,440
				86,774

A breakdown of the collections for third parties during the year is listed in note 7 under restricted funds. Further information on grants received during the year is detailed in notes 8 and 10.

3. Receipts from charitable activities

Unrestricted Funds 2022 £ Parish magazine sales 400 Church of Ireland Gazette income 80 Burns Night - Christmas Fair - Other fundraising Graveyard income 750 Bowling Club income Grants - 1,230 A breakdown of other fundraising costs is as follows: Sale of metal grilles 30 Balance of Gift Day 2021 & G Aid & GASDS 1,258 Gross Income from Parish Quiz Night 528 1,816	Restricted Funds 2022 £ - - - 3,095 1,816 600 517 2,700 8,728	Total Funds 2022 £ 400 80 - 3,095 1,816 1,350 517 2,700 9,958	Total Funds 2021 £ 388 120 - - 7,902 100 - 18,302
			26,812

Further information on grants received during the year is detailed in notes 8 and 10.

Registered as a Charity with The Charity Commission for Northern Ireland NIC103246

Annahilt Parish Church

Registered with the Charity Commission for Northern Ireland as

Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland

4. Receipts from investments Dividends Bank interest 5. Payments on raising funds General Administration Printing Bank fees and charges Magazine costs Church of Ireland Gazette costs Burns Night expenses Christmas Fair expenses Other fund raising costs	Unrestricted Funds 2022 £ 1,504 303 1,807 Unrestricted Funds 2022 £ 872 1,207 273 816 80 - - - 3,248	Restricted Funds 2022 £ - 77 77 Restricted Funds 2022 £ - - - - - - 85 50 135	Total Funds 2022 £ 1,504 380 1,884 Total Funds 2022 £ 872 1,207 273 816 80 - 85 50 3,383	Total Funds 2021 £ 1,434 309
				1,743
				Total Funds 2021 £ 346 850 197 1,655 80 - - 19
				3,147

Registered as a Charity with The Charity Commission for Northern Ireland NIC103246

Annahilt Parish Church Registered with the Charity Commission for Northern Ireland as

Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland

6. Payments on charitable activities

Payments on charitable activities
Rector's stipend Rector's locomotory expenses Rector's office allowance Rector's national insurance - employer Rector's national insurance - employee Rector's pension contributions - employer Rector's pension contributions - employee Visiting and relief clergy Diocesan assessment Organist Church repairs and maintenance Church light and power Church heating Hall repairs and maintenance Hall light and power Hall heating Rectory repairs and maintenance Rectory telephone Rectory rates Upkeep of graveyard Insurance Church Insurance Hall Insurance Rectory Independent Examination Fee Gifts Sunday School IT software Special projects costs Bowling Club expenditure	Unrestricted Funds 2022 £ 22,208 5,000 440 739 3,016 4,792 1,875 950 6,480 3,165 2,114 456 1,500 1,650 68 986 10,243 507 703 7,100 1,615 326 223 500 - 125 330 27,970 - 105,081	Restricted Funds 2022 £ - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,437 276 2,713	Total Funds 2022 £ 22,208 5,000 440 739 3,016 4,792 1,875 950 6,480 3,165 2,114 456 1,500 1,650 68 986 10,243 507 703 7,100 1,615 326 223 500 - 125 330 30,407 276 107,794	Total Funds 2021 £ 21,560 5,000 440 629 2,897 4,653 1,821 500 6,696 2,760 3,696 315 780 1,366 31 1,020 782 140 693 6,740 1,472 295 70 500 50 349 335 21,448 84
				87,122

Included within special projects costs are building costs of £29,522 for the new toilet facility and £885 for architect fees relating to the proposed new entrances to the Church and the hall.

A breakdown of bowling club expenditure is detailed in note 12.

Registered as a Charity with The Charity Commission for Northern Ireland NIC103246

Annahilt Parish Church

Registered with the Charity Commission for Northern Ireland as

Annahilt Parish Church Registered with the Charity Commission for Northern Ireland as	Annahilt Parish Church Registered with the Charity Commission for Northern Ireland as	Annahilt Parish Church Registered with the Charity Commission for Northern Ireland as	Annahilt Parish Church Registered with the Charity Commission for Northern Ireland as
Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland
7. Donations and third party collections	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
	2022	2022	2022	2021
	£	£	£	£
Down Cathedral	60	-	60		60
Church Army	106	-	106		106
Youthlink	80	-	80		80
C of I in Queen's University	64	-	64		64
C of I Board for Social Responsibility	128	-	128		128
Church's Ministry of Healing	57	-	57		57
Children's Ministry Group	36	-	36		36
Society for Promoting Christian Knowledge	57	-	57		57
C of I Retirement Trust	122	-	122		122
C of I Orphans and children society	85	-	85		85
Bishop's Ministry Fund	64	-	64		64
Bible Society	40	35	75		40
Diocesan Mission & Ministry Committee	64	-	64		64
Board of Education NI Committee	26	-	26		26
Divine Healing Ministries	57	-	57		57
CMSI Sundar Dhoka project	1,050	-	1,050	1,000
CMS Lent Collections	500	466	966		500
CMS Children's Project - Lent Coffee Morning	300	-	300		300
CMS Boxes	300	-	300		374
CMS Harvest Envelopes	-	249	249		231
CMS in memory of Canon Kingston	-	211	211		-
Bishops' Appeal	200	-	200		-
Bishops' Appeal Ukraine	-	60	60		-
Bishop's Appeal Bishop's Bike Ride	100	100	200		-
Bishop's Appeal Pakistan Floods	-	294	294		-
British Red Cross Ukraine Appeal	-	2,350	2,350		-
Dean of Belfast Charity Sit-out	300	204	504		916
Save the Children Fund	100	90	190		298
Christian Aid Envelopes	225	-	225		-
Christian Aid Harvest	-	249	249		231
Christian Aid-Youth Group Coffee Mornings	1,900	582	2,482		900
Christian Aid Challenge	-	498	498	1,100
LOL 164 Service	220	191	411		-
Crosslinks-Harvest	-	249	249		231
Mission to Seafarers	-	141	141		-
Mission to Seafarers-Harvest	-	249	249		231
Church's Ministry among Jewish people	100	102	202		-
Leprosy Mission	50	187	237		312
South American Missionary Society-Harvest	-	249	249		231
Poppy Fund	-	291	291		391
Mothering Sunday for MU	30	203	233		230
NI Children's Hospice	100	-	100		100
The Mayor's Charity	400	274	674		400
Star NI (Formerly NSPCC)	-	197	197		266
NI Air Ambulance	-	-	-		500
Peri Natal Trust Fund	500	-	500		-
Duke of Edinburgh Award NI	-	-	-		100
British Heart Foundation	-	-	-		100
Beth Wilson-Navigators placement	-	-	-		300
Bishop's Ministry Fund-Confirmation service	-	-	-		158
Diocesan Church Plant Fund	-	-	-		530
Maridi Diocese	-	-	-		530
Sands NI	100	-	100
	7,521	7,717	15,238	11,506

Registered as a Charity with The Charity Commission for Northern Ireland NIC103246

Annahilt Parish Church

Registered with the Charity Commission for Northern Ireland as

Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland

8. Statement of funds Balance Brought Forward £ Unrestricted funds General funds 59,175 Restricted funds Development Fund 134,331 Collections For Third Parties - Allchurches Trust (Toilets) - Bowling Club 12 1,526 135,857 Total of funds 195,032	Receipts £ 95,234 7,555 7,717 2,700 517 18,489 113,723	Balance Payments Carried Forward £ £ (115,850) 38,559 (2,572) 139,314 (7,717) - - 2,700 (276) 1,767 (10,565) 143,781 (126,415) 182,340

9. Reconciliation of funds

Cash at bank brought forward Receipts for the year Payments for the year Cash at bank carried forward	195,032 113,723 (126,415)
	182,340

10. Explanatory notes to the funds

Unrestricted funds:

General funds – funds which the trustees are able to spend for the general use of the Parish. Included within this is the Department for Communities COVID-19 Charity Fund (3[rd] tranche) of £25,476 and £1,012 from the RCB.

Restricted funds:

Development Fund – money retained for Parish development projects.
Collections For Third Parties – donations collected on behalf of and paid to third parties. Collections for third parties are included within receipts from donations (note 2) Restricted Funds. A breakdown of the collections for third parties is listed in note 7 under Restricted funds.
Allchurches Trust awarded a grant towards the toilet project of £2,700. This will be spent in 2023.
Bowling Club- money generated by the Bowling Club to be used exclusively on its activities. Detailed Bowling Club income and expenditure is in note 12.

Endowment funds – money gifted to the Parish which has been invested in RCB and CIT Unit Trusts. Future income generated from these investments is specified for general use.

11. Transactions with the trustees and connected persons

Three trustees received reimbursement of expenses on behalf of the Parish totalling £1,674.94 (2021 £2,853). One connected person received payment for services provided to the Parish totalling £1,200 (2021 £450). Two connected persons received reimbursement of expenses totalling £54.67.

Registered as a Charity with The Charity Commission for Northern Ireland NIC103246

Annahilt Parish Church Registered with the Charity Commission for Northern Ireland as

Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland

12.Annahilt Parish Bowling Club

Charitable Activities 2022 £ Receipts from: Membership Subscriptions 480 Bank interest received 2 Refund League Dinner 2020 35 517 Payments on: Tea & General Expenses 99 Zone & League Fees 83 Christmas Hamper 50 Dinner Expenses 2022 44 276 Opening balance 1 January 2022 Plus receipts for the year Less payments for the year Closing balance 31 December 2022 Statement of assets and liabilities as at 31 December 2021 Cash in hand Current account	Total 2022 £ 480 2 35 517 99 83 50 44 276 Restricted Funds 2022 £ 105 1,662 1,767	Total 2021 £ - - -
		-
		84 - - -
		84
		£ 1,526 517 276
		1,767
		Restricted Funds 2021 £ 60 1,466
		1,526

Registered as a Charity with The Charity Commission for Northern Ireland NIC103246

Annahilt Parish Church

Registered with the Charity Commission for Northern Ireland as

Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland

List of Subscribers

FWO	Amount	Gift Aid	FWO	Amount	Gift Aid		FWO	Amount	Gift Aid
1	50	*	54	700	*		214	600	*
2	510		55	465	*		215	1326.5	*
3	590		56	550	*		216	780	*
6	600	*	57	40			218	300	*
7	500	*	60	265	*		220	600	*
10	130		61	475			221	1000	*
11	870	*	62	60	*		222	480	*
12	300	*	63	740	*		223	144	*
13	1300	*	64	1200	*		225	200
14	275	*	66	154	*		226	180	*
15	23.5	*	67	300	*		227	25	*
16	260		68	900	*		228	300	*
17	500	*	69	400	*		229	120	*
18	300		70	960	*		230	240	*
19	260		73	130	*		231	120	*
20	75	*	74	260			232	100	*
21	550	*	75	270			233	220
22	360	*	76	802	*		234	240	*
23	341	*	78	45	*		237	300	*
24	1320	*	79	5			238	240	*
25	520		80	1040	*		239	1164.12
26	610	*	82	520	*
27	250	*	83	1635	*			52,924.12
28	82	*	84	1300	*
29	2400	*	85	500	*
30	190		86	113	*			Donations
31	80	*	88	400	*			150
32	320		89	520	*			200
33	1250	*	90	40	*			350
34	550	*	91	300	*
35	305	*	92	164	*
36	150	*	93	800	*
37	400	*	96	114	*	*	Denotes Gift Aided Subscription
38	609	*	97	800
39	1500	*	100	60
40	200	*	101	25	*
41	441	*	103	919	*
42	260	*	107	2440	*
43	30	*	204	240	*
45	287	*	205	250	*
46	345	*	206	780	*
47	450	*	207	350
48	300	*	210	600	*
52	305	*	212	120	*
53	305		213	240	*

Registered as a Charity with The Charity Commission for Northern Ireland NIC103246