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
Receipts and payments account for the year ended 31 December 2024
| Unrestricted Funds 2024 Note £ Receipts from: Donations and legacies 2 80,777 Charitable activities 3 4,566 Investments 4 1,608 Total receipts 86,951 Payments on: Raising funds 5 5,251 Charitable activities 6 76,239 Donations and third party collections 7 2,151 Total payments 83,641 Net receipts/(payments) 3,310 Transfers between funds 12 400 Net receipts and net movement in funds 3,710 Reconciliation of funds: Total funds brought forward 8 28,343 Total funds carried forward 32,053 |
Restricted Funds 2024 £ 8,400 5,249 1,132 14,781 - 12,779 7,508 20,287 (5,506) (400) (5,906) 91,307 85,401 |
Total Funds 2024 £ 89,177 9,815 2,740 101,732 5,251 89,018 9,659 103,928 (2,196) - (2,196) 119,650 117,454 |
Total Funds 2023 £ 73,834 18,260 2,908 |
|---|---|---|---|
| 95,002 | |||
| 5,096 144,130 8,466 |
|||
| 157,692 | |||
| (62,690) - |
|||
| (62,690) | |||
| 182,340 | |||
| 119,650 |
8
Registered as a Charity with The Charity Commission for Northern Ireland NIC103246
Statemert of Assets and Uabllltles as at 31 December 2024 Tolal Total 2024 2023 Cash atts0( aThl kn h•NI Current accouiits Deposlt accounts Brywlln8 account Bowllng {b cash in hand 273 15,740 68A34 L112 115 42,793 73,434 1,112 115 50,932 67302 1341 75 T¢)tal cash at barf( 32,053 85AOI 117,454 119.650 Inveslments In CIT Lkn1tTnts I nveslments in RCB Unlt Tts 34563 17522 343 17522 31526 17209 Tolal h4•skn•rt1 S285 52,085 48,735 Assets relak*dlty p•rbKJ u 165AKKI 165XKX) 1651X¥) Toi•l •ss•ts r•tsJhdlar th• p•rtstrs 165JKK) 165,IXKI 165XKIO Colln H•ssard Hon Secretary Trustee Patrka• Hl•V Hon Treasurer Trustee Date: Date: .ao The accompanylng notes fomi part of thrfe financial stateffl. Regl$ieredi d Clxwity wilh The Clwity Commifsionfor fvoriknn IrelandNJCIQ3246
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 2024
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.
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
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 Donations from Parish Organisations Bequests Wednesday Club Income Bowling Club donations |
Unrestricted Funds 2024 £ 28,334 33,300 220 270 13,128 - - - - 385 100 5,000 40 - 80,777 |
Restricted Funds 2024 £ - - - - - 434 358 - 7,508 - - - - 100 8,400 |
Total Funds 2024 £ 28,334 33,300 220 270 13,128 434 358 - 7,508 385 100 5,000 40 100 89,177 |
Total Funds 2023 £ 25,499 25,813 700 689 12,518 534 126 350 6,315 290 1,000 - - |
| 73,834 |
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
| Receipts from charitable activities | ||||
|---|---|---|---|---|
| Parish magazine sales Church of Ireland Gazette income Christmas Fair Other fundraising Income Graveyard income Bowling Club income Grants |
Unrestricted Funds 2024 £ 421 95 3,600 - 450 - - 4,566 |
Restricted Funds 2024 £ - - - - 400 1,373 3,476 5,249 |
Total Funds 2024 £ 421 95 3,600 - 850 1,373 3,476 9,815 |
Total Funds 2023 £ 325 90 3,604 393 900 948 12,000 |
| 18,260 |
Further information on grants received during the year is detailed in notes 8 and 10.
11
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 Christmas Fair expenses Other fund raising costs |
Unrestricted Funds 2024 £ 1,488 120 1,608 Unrestricted Funds 2024 £ 1,468 1,116 302 1,550 95 720 - 5,251 |
Restricted Funds 2024 £ - 1,132 1,132 Restricted Funds 2024 £ - - - - - - - - |
Total Funds 2024 £ 1,488 1,252 2,740 Total Funds 2024 £ 1,468 1,116 302 1,550 95 720 - 5,251 |
Total Funds 2023 £ 1,431 1,477 |
|---|---|---|---|---|
| 2,908 | ||||
| Total Funds 2023 £ 1,568 1,115 323 1,260 90 720 20 |
||||
| 5,096 |
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
Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland
6. Payments on charitable activities
| Payments on charitable activities | ||
|---|---|---|
| Unrestricted Restricted Funds Funds 2024 2024 £ £ Rector's stipend 25,750 - Rector's locomotory expenses 5,273 - Rector's office allowance 440 - Rector's national insurance - employer 457 - Rector's national insurance - employee 2,157 - Rector's pension contributions - employer 4,656 - Rector's pension contributions - employee 2,206 - Visiting and relief clergy 900 - Diocesan assessment 7,080 - Organist 8,717 - Church repairs and maintenance 1,332 - Church light and power 537 - Church heating 1,151 - Hall repairs and maintenance 1,224 - Hall light and power 319 - Hall heating 1,439 747 Rectory repairs and maintenance 220 - Rectory telephone 507 - Rectory rates 780 - Upkeep of graveyard 7,510 - Insurance Church 1,887 - Insurance Hall 322 - Insurance Rectory 146 - Independent Examination Fee 750 - Sunday School 132 - IT software 307 - Special projects costs 40 10,770 Bowling Club expenditure - 1,262 76,239 12,779 Special projects costs (restricted) is made up of the following: Completion of hall entrance project Spring Wellness events (LCCC Hardship Fund) New internal & external lighting (£1,976 funded by DAERA Rural Micro Capital Grant Wednesday Club Festive Lunch (LCCC Good Relations Project Support Fund) |
Total Funds 2024 £ 25,750 5,273 440 457 2,157 4,656 2,206 900 7,080 8,717 1,332 537 1,151 1,224 319 2,186 220 507 780 7,510 1,887 322 146 750 132 307 10,810 1,262 89,018 Scheme) |
Total Funds 2023 £ 24,206 5,273 440 391 2,920 5,224 2,044 600 6,912 4,817 2,150 (234) 2,063 860 (192) 2,220 493 465 750 8,080 1,827 294 195 750 100 335 70,248 899 |
| 144,130 | ||
| 3,990 1,253 4,550 977 |
||
| 10,770 |
Hall heating (restricted) includes £747 covered by the LCCC Hardship Fund.
13
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 |
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 |
||||||
| 2024 | 2024 | 2024 2023 |
||||||
| £ | £ | £ | £ | |||||
| Down Cathedral | 66 | - | 66 | 66 | ||||
| Church Army | 117 | - | 117 | 117 | ||||
| Youthlink | 88 | - | 88 | 88 | ||||
| C of I in Queen's University | 70 | - | 70 | 70 | ||||
| C of I Board for Social Responsibility | 140 | - | 140 | 140 | ||||
| Church's Ministry of Healing | 63 | - | 63 | 63 | ||||
| Children's Ministry Group | 40 | - | 40 | 40 | ||||
| Society for Promoting Christian Knowledge | 63 | - | 63 | 63 | ||||
| C of I Retirement Trust | 134 | - | 134 | 134 | ||||
| C of I Orphans and children society | 94 | - | 94 | 94 | ||||
| Bishop's Ministry Fund | 70 | - | 70 | 70 | ||||
| Bible Society | 44 | - | 44 | 44 | ||||
| Diocesan Mission & Ministry Committee | 70 | - | 70 | 70 | ||||
| Board of Education NI Committee | 29 | - | 29 | 29 | ||||
| Divine Healing Ministries | 63 | - | 63 | 63 | ||||
| CMSI Sundar Dhoka project | 1,000 | - | 1,000 | 1,000 | ||||
| CMS Lent Collections | - | 488 | 488 | 251 | ||||
| CMS Children's Project - Lent Coffee Morning | - | 115 | 115 | 273 | ||||
| CMS Boxes | - | 15 | 15 | 6 | ||||
| CMS Harvest Envelopes | - | 245 | 245 | 250 | ||||
| Bishop's Ministry Fund-Confirmation | - | 163 | 163 | - | ||||
| Bishops' Appeal | - | 625 | 625 | - | ||||
| Bishops' Appeal Ukraine | - | - | - | 286 | ||||
| Bishops' Appeal Turkey & Syria | - | - | - | 136 | ||||
| Bishops' Appeal Lybian Floods | - | - | - | 54 | ||||
| Bishops' Appeal Moroccan earthquake | - | - | - | 81 | ||||
| Bishops' Appeal Gaza | - | 67 | 67 | 535 | ||||
| Dean of Belfast Charity Sit-out | - | 153 | 153 | 205 | ||||
| Save the Children Fund | - | - | - | 114 | ||||
| Christian Aid Envelopes | - | 325 | 325 | 75 | ||||
| Christian Aid Harvest | - | 245 | 245 | 250 | ||||
| Christian Aid-Youth Coffee Mornings | - | 1,180 | 1,180 | 860 | ||||
| Bicycles for Maridi-Rector's anniversary collect | - | 575 | 575 | - | ||||
| LOL 164 Service | - | 220 | 220 | 268 | ||||
| Crosslinks-Harvest | - | 245 | 245 | 250 | ||||
| Mission to Seafarers | - | 80 | 80 | 265 | ||||
| Mission to Seafarers-Harvest | - | 245 | 245 | 250 | ||||
| Church's Ministry among Jewish people | - | 84 | 84 | - | ||||
| Leprosy Mission | - | 150 | 150 | 77 | ||||
| South American Missionary Society-Harvest | - | 245 | 245 | 250 | ||||
| Poppy Fund | - | 225 | 225 | 214 | ||||
| Mothering Sunday for MU | - | 165 | 165 | 222 | ||||
| NI Children's Hospice | - | 160 | 160 | 39 | ||||
| The Mayors' Charity | - | 397 | 397 | 808 | ||||
| Star NI (Formerly NSPCC) | - | 320 | 320 | - | ||||
| Air Ambulance-Children's Day | - | 127 | 127 | - | ||||
| RNLI | - | - | - | 65 | ||||
| Fields of Life Coffee Morning for Cycle | - | 265 | 265 | - | ||||
| The Children's Society | - | 283 | 283 | |||||
| Bowling club third party collections | - | 101 | 101 | 231 | ||||
| 2,151 | 7,508 | 9,659 | 8,466 |
14
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 28,343 Restricted funds Development Fund 87,891 Collections For Third Parties - LCCC Good Relations Project Support Fund - DAERA Rural Micro Capital Grant Scheme - LCCC Hardship Fund 2,000 Bowling Club 12 1,416 91,307 Total of funds 119,650 9. Reconciliation of funds Cash at bank brought forward 119,650 Receipts for the year 101,732 Payments for the year (103,928) Cash at bank carried forward 117,454 |
Receipts £ 86,951 2,324 7,508 1,500 1,976 - 1,473 14,781 101,732 |
Payments £ (83,641) (6,564) (7,508) (977) (1,976) (2,000) (1,262) (20,287) (103,928) |
Balance Transfers Carried Forward £ £ 400 32,053 - 83,651 - - - 523 - - - - (400) 1,227 (400) 85,401 - 117,454 |
|---|---|---|---|
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 and includes a bequest of £5,000 from the estate of the late David Ewart Spence, for general use of the Parish. This is deposited in the Business Investment (Deposit) Account for the time being.
-
The proceeds of the 2024 Christmas Fair (£2,880.30) have been allocated by the Vestry as Unrestricted Funds in case of general need, however are deposited in the Development Current Account for the time being.
Restricted funds:
-
Restricted Funds cannot be used for general running costs of the Parish.
-
Development Fund – largely 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.
-
LCCC Good Relations Project Support Fund - a grant of £1,500 was received to support The Wednesday Club activities for members of the community including a festive lunch and entertainment. Expenditure in 2024 and 2025.
-
DAERA Rural Micro Capital Grant Scheme - a grant of £1,976 was received towards replacement LED lighting in the Parish Hall.
-
LCCC Hardship Fund - a grant of £2,000 was received in 2023 towards community activities and additional heating costs in the Parish Hall. This project and expenditure took place in 2024.
-
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.
15
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
11. Transactions with the trustees and connected persons
Six trustees received reimbursement of expenses on behalf of the Parish totalling £3,290.06 (2023 £2,449.36). One connected person received payment for services provided to the Parish totalling £300 (2023 £900).
12.Annahilt Parish Bowling Club
| Charitable Activities Donations 2024 2024 £ £ Receipts from: Membership Subscriptions 740 Donations memory late Wilson Hunter - 100 Charity collections - Zone competitions and tea sales 45 Club dinner Income 588 1,373 100 Payments on: Tea and general Expenses 174 Zone and league Fees 93 Christmas Hamper 55 Dinner expenses 610 Charity collections - Club prizes and engraving 180 Donation to Church for light and heat Donation in lieu flowers re late Wilson Hunter 150 1,262 Opening balance 1 January 2024 Plus receipts for the year Less payments for the year Closing balance 31 December 2024 Statement of assets and liabilities as at 31 December 2023 Cash in hand Current account |
Charitable Activities Donations 2024 2024 £ £ 740 - 100 - 45 588 |
Third Party Fund Collections Transfer 2024 2024 £ £ - - - - 101 - - - - - 101 - - - - - - - - - 101 - - - - 400 - 101 400 |
Total 2024 £ 740 100 101 45 588 1,574 174 93 55 610 101 180 400 150 1,763 £ 1,416 1,574 (1,763) 1,227 Restricted Funds 2024 £ 115 1,112 1,227 |
Total 2023 £ 440 - 231 80 428 |
|---|---|---|---|---|
| 1,373 100 |
1,179 | |||
| 193 93 45 400 231 168 400 - |
||||
| 1,530 | ||||
| Restricted Funds 2023 £ 75 1,341 |
||||
| 1,416 |
16
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 | 54.00 | * | 52 | 300.00 | * | 216 | 780.00 | * |
| 2 | 430.00 | 53 | 375.00 | 218 | 300.00 | * | ||
| 3 | 620.00 | 54 | 525.00 | * | 219 | 360.00 | * | |
| 4 | 30.00 | * | 55 | 270.00 | * | 220 | 600.00 | * |
| 7 | 460.00 | * | 56 | 650.00 | 221 | 2000.00 | * | |
| 10 | 760.00 | * | 57 | 1020.00 | * | 222 | 480.00 | * |
| 11 | 2060.00 | * | 58 | 1470.00 | * | 223 | 144.00 | * |
| 12 | 800.00 | * | 59 | 1530.00 | * | 224 | 264.00 | * |
| 13 | 1500.00 | * | 60 | 529.00 | * | 226 | 240.00 | * |
| 14 | 180.00 | * | 61 | 220.00 | 227 | 35.00 | * | |
| 15 | 55.00 | * | 62 | 145.00 | * | 229 | 120.00 | * |
| 16 | 20.00 | 63 | 860.00 | * | 230 | 240.00 | * | |
| 17 | 250.00 | * | 64 | 600.00 | * | 231 | 120.00 | * |
| 18 | 122.00 | * | 66 | 190.00 | * | 232 | 100.00 | * |
| 20 | 330.00 | * | 67 | 175.00 | * | 233 | 240.00 | |
| 21 | 500.00 | * | 68 | 1030.00 | * | 234 | 240.00 | * |
| 22 | 360.00 | * | 69 | 300.00 | 235 | 1200.00 | * | |
| 23 | 570.00 | * | 70 | 1110.00 | * | 237 | 300.00 | * |
| 24 | 800.00 | 72 | 30.00 | * | 238 | 360.00 | * | |
| 26 | 760.00 | * | 73 | 60.00 | * | 239 | 1164.12 | |
| 27 | 225.00 | 75 | 260.00 | 241 | 2500.00 | * | ||
| 28 | 160.00 | * | 76 | 1120.00 | * | 242 | 1040.00 | * |
| 29 | 592.00 | * | 78 | 65.00 | * | 243 | 720.00 | |
| 31 | 300.00 | * | 79 | 25.00 | 244 | 300.00 | * | |
| 32 | 340.00 | 80 | 1040.00 | * | 245 | 3000.00 | * | |
| 33 | 1600.00 | * | 82 | 1012.00 | * | 246 | 600.00 | * |
| 34 | 605.00 | * | 200 | 600.00 | * | 247 | 200.00 | |
| 35 | 50.00 | * | 201 | 480.00 | * | |||
| 36 | 200.00 | * | 202 | 600.00 | * | 61,633.82 | ||
| 37 | 440.00 | * | 203 | 600.00 | * | |||
| 38 | 520.00 | * | 204 | 480.00 | * | |||
| 39 | 1800.00 | * | 205 | 250.00 | * | Donations | ||
| 40 | 260.00 | * | 206 | 1020.00 | * | 200.00 | ||
| 41 | 503.20 | * | 208 | 1400.00 | 20.00 | |||
| 42 | 240.00 | * | 209 | 180.00 | 220.00 | |||
| 43 | 30.00 | * | 210 | 1200.00 | * | |||
| 44 | 400.00 | * | 211 | 360.00 | * | |||
| 45 | 214.00 | * | 212 | 120.00 | * | |||
| 46 | 100.00 | * | 213 | 240.00 | * |
17
Registered as a Charity with The Charity Commission for Northern Ireland NIC103246