**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 27￿3 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 Lkn1tTn￿ts I nveslments in RCB Unlt T￿￿ts 34563 17522 34￿3 17522 31526 17209 Tolal h4•skn•rt1 S2￿85 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• H￿l￿•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_