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2025-12-31-accounts

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 2025

Unrestricted
Funds
2025
Note
£
Receipts from:
Dona%ons and legacies
2
71,876
Charitable ac%vi%es
3
8,436
Investments
4
1,646
Total receipts
81,958
Payments on:
Raising funds
5
4,962
Charitable ac%vi%es
6
77,418
Dona%ons and third party collec%ons
7
2,350
Total payments
84,730
Net receipts/(payments)
(2,772)
Transfers between funds
10
(3,336)
Net receipts and net movement in funds
(6,108)
ReconciliaBon of funds:
Total funds brought forward
8
32,053
Total funds carried forward
25,945
Restricted
Funds
2025
£
13,977
12,579
995
27,551
-
34,898
7,379
42,277
(14,726)
3,336
(11,390)
85,401
74,011
Total
Funds
2025
£
85,853
21,015
2,641
109,509
4,962
112,316
9,729
127,007
(17,498)
-
(17,498)
117,454
99,956
Total
Funds
2024
£
85,105
13,887
2,740
101,732
6,308
87,961
9,659
103,928
(2,196)
-
(2,196)
119,650
117,454

8

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

Annahilt Parish thur¢h Regi5ter8d with thecharity Commission for Northern Ireland a5 HillsbaroL¥WAnnalMIt & MaBheTrharnletlThe Church OfThe AKgnston. AnnahiWDown & Drornrelclwrch Of Ireland Statement of Assels and Liabilities as at 31 December 2025 Unre5trirtEd Restricted Funds Funds 2025 2025 Endowment Funds 2025 Total Funds 2025 Total Funds 2024 Note Cash at bank and in hand Current accounts Deposit accounts Bowling Club account Bowling Club cash in hand 14.904 11.041 13.491 59,430 I,oio 28.395 70,471 I,oio 80 42,793 73,434 1,112 115 Total Cash at bank 25,945 74,011 99,956 117,454 Investments Investments *n CIT unit Tru5t5 Investments in RCB Unit Trusts 35.440 19,089 35.440 19,089 34.563 17.522 Total Investments 54.529 54.529 52,085 Assets retained for the parlsh's own ust Rectory 165,(X)O 165,000 165, Tthal assèts otalned ft>r the par15h's own use 165.(K)O J65,000 165,( Si8ned on behalf of theTru$tees Colin Hassard Hon Secreiary Trustee Patricia Halliday Hon Treasurer rrustee Date.. Dète.. The accompanying note5 form part of these financial statements.

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 2025

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:

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 donaBons

FWO envelope recorder
FWO standing orders
Annual dona%ons
Other dona%ons
Loose plate collec%ons
GiS Aid tax recovered
Development Fund Standing Orders
GiS Aid on Development Fund
Dona%ons to Development Fund
Collec%ons for third par%es
Dona%ons from other use of hall
Dona%ons from Parish Organisa%ons
Bequests
Wednesday Club Income
Bowling Club dona%ons
Grants Received
Unrestricted
Funds
2025
£
24,777
30,550
200
225
683
12,944
-
-
-
-
370
-
2,127
-
-
-
71,876
Restricted
Funds
2025
£
-
-
-
-
-
-
434
1,846
7,650
-
-
-
-
-
-
4,047
13,977
Total
Funds
2025
£
24,777
30,550
200
225
683
12,944
434
1,846
7,650
-
370
-
2,127
-
-
4,047
85,853
Total
Funds
2024
£
28,334
33,300
220
-
270
13,128
434
358
-
-
385
100
5,000
-
100
3,476
85,105

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

3. Receipts from charitable acBviBes

Receipts from charitable acBviBes
Parish magazine sales
Church of Ireland GazeZe income
Christmas Fair
Vintage ASernoon Tea income
10
Graveyard income
Bowling Club income
Grants
Wednesday Club income
Collec%ons for third par%es
Unrestricted
Funds
2025
£
320
95
3,161
3,810
1,050
-
-
-
-
8,436
Restricted
Funds
2025
£
-
-
-
-
600
1,375
1,400
1,825
7,379
12,579
Total
Funds
2025
£
320
95
3,161
3,810
1,650
1,375
1,400
1,825
7,379
21,015
Total
Funds
2024
£
421
95
3,600
-
850
1,373
-
40
7,508
13,887

A breakdown of the collec%ons for third par%es during the year is listed in note 7 under restricted funds.

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

4.
Receipts from investments
Dividends
Bank interest
5.
Payments on raising funds
Independent Examina%on Fee
General Administra%on
IT SoSware
Prin%ng
Bank fees and charges
Magazine costs
Church of Ireland GazeZe costs
Christmas Fair expenses (Net income)
Vintage ASernoon Tea fundraising costs
10
Unrestricted
Funds
2025
£
1,550
96
1,646
Unrestricted
Funds
2025
£
625
874
396
889
322
1,687
96
-
73
4,962
Restricted
Funds
2025
£
-
995
995
Restricted
Funds
2025
£
-
-
-
-
-
-
-
-
-
-
Total
Funds
2025
£
1,550
1,091
2,641
Total
Funds
2025
£
625
874
396
889
322
1,687
96
-
73
4,962
Total
Funds
2024
£
1,488
1,252
2,740
Total
Funds
2024
£
750
1,468
307
1,116
302
1,550
95
720
-
6,308

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 acBviBes

Unrestricted
Funds
2025
£
Rector's s%pend
26,267
Rector's locomotory expenses
5,273
Rector's ofce allowance
440
Rector's na%onal insurance - employer
603
Rector's na%onal insurance - employee
2,025
Rector's pension contribu%ons - employer
4,749
Rector's pension contribu%ons - employee
2,250
Visi%ng and relief clergy
775
Diocesan assessment
7,620
Organist
9,157
Church repairs and maintenance
1,227
Church light and power
609
Church hea%ng
2,118
Hall repairs and maintenance
(392)
Hall light and power
336
Hall hea%ng
2,045
Rectory repairs and maintenance
249
Rectory telephone
562
Rectory rates
815
Upkeep of graveyard
7,270
Insurance Church
1,936
Insurance Hall
324
Insurance Rectory
147
Independent Examina%on Fee
-
Sunday School
193
IT soSware
-
Special projects costs
820
Bowling Club expenditure
-
Annahilt Wednesday Club Expenditure
-
77,418
Special projects costs are made up of the following:
PA System for Hall
3,840
VE 80 Day celebra%ons
700
Work to Hall (Phase 1)
27,565
32,105
Restricted
Funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
31,285
1,111
2,502
34,898
Grant £1,997 &
Grant £700
Grant £1,350
Total
Total
Funds
Funds
2025
2024
£
£
26,267
25,750
5,273
5,273
440
440
603
457
2,025
2,157
4,749
4,656
2,250
2,206
775
900
7,620
7,080
9,157
8,717
1,227
1,332
609
537
2,118
1,151
(392)
1,224
336
319
2,045
2,186
249
220
562
507
815
780
7,270
7,510
1,936
1,887
324
322
147
146
-
-
193
132
-
-
32,105
10,810
1,111
1,262
2,502
-
112,316
87,961
dona%on lieu fowers £820
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
-
132
-
10,810
1,262
-
87,961

A breakdown of bowling club expenditure is detailed in note 13.

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

Hillsborough/Annahilt & Magherahamlet/The Church Of The Ascension, Annahilt/Down & Dromore/Church Of Ireland Ascension, Annahilt/Down & Dromore/Church Of Ireland Ascension, Annahilt/Down & Dromore/Church Of Ireland
7. DonaBons and third party collecBons 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 Promo%ng Chris%an Knowledge (63) - (63) 63
C of I Re%rement Trust 134 - 134 134
C of I Orphans and children society 94 - 94 94
Bishop's Ministry Fund 70 - 70 70
Bible Society 44 41 85 44
Diocesan Mission & Ministry CommiZee 70 - 70 70
Board of Educa%on NI CommiZee 29 - 29 29
Divine Healing Ministries 63 - 63 63
CMSI 3 year project 500 - 500 1,000
Water Drops 3 year project 500 - 500 -
CMS Lent Collec%ons - 153 153 488
CMS Children's Project - Lent Cofee Morning - 134 134 115
CMS Other - 117 117 15
CMS Harvest Envelopes - 265 265 245
Bishop's Ministry Fund-Confrma%on - - - 163
Bishops' Appeal - - - 625
Royal Bri%sh Legion - 263 263 -
Gaza via Diocese/Bishop's Appeal - 138 138 67
Dean of Belfast Charity Sit-out - 999 999 153
Save the Children Fund - 191 191 -
Chris%an Aid Envelopes - 60 60 325
Chris%an Aid Harvest - 265 265 245
Chris%an Aid Cofee Mornings - 1,064 1,064 1,180
Chris%an Aid Myanmar - 322 322 -
Chris%an Aid Other 150 - 150 -
Bicycles for Maridi-Rector's anniversary collec%on - - - 575
LOL 164 Service - 236 236 220
Crosslinks-Harvest - 265 265 245
Mission to Seafarers - 128 128 80
Mission to Seafarers-Harvest - 265 265 245
Church's Ministry among Jewish people - - - 84
Leprosy Mission - 145 145 150
South American Missionary Society-Harvest - 265 265 245
Poppy Fund - 221 221 225
Mothering Sunday for MU - 145 145 165
NI Children's Hospice - 237 237 160
The Mayors' Charity - 263 263 397
Star NI (Formerly NSPCC) - 459 459 320
Air Ambulance-Children's Day - - - 127
Maridi Family Centre - 456 456 -
Fields of Life Cofee Morning for Cycle - - - 265
The Children's Society - - - 283
Bowling club third party collec%ons - 282 282 101
St Colman's Building Fund 75 - 75 -
Shankill Parish Walk for Hope 100 - 100 -
2,350 7,379 9,729 9,659

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

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12.301
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33.308

9. ReconciliaBon of funds

Cash at bank brought forward
Receipts for the year
Payments for the year
Cash at bank carried forward
117,454
109,509
(127,007)
99,956

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

10. Explanatory notes to the funds

Unrestricted funds:

Restricted funds:

Transfers:

Endowment funds – money gifted to the Parish which has been invested in RCB and CIT Unit Trusts. Income generated from these investments can be used for general expenditure.

11. Transactions with the trustees and connected persons

Six trustees received reimbursement of expenses on behalf of the Parish totalling £2,618.88 (2024 £3,290.06). One connected person received payment for services provided to the Parish totalling £250 (2024 £300).

12. Comparative figures

Some of the comparative figures have been restated for disclosure purposes to enable more informed decision making. These changes have no overall impact on the reported receipts or payments figures or on total funds of the Parish for the year ended 31[st] December 2024.

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

13. Annahilt Parish Bowling Club

Charitable
Third Party
Fund
AcBviBes
CollecBons Transfer
2025
2025
2025
£
£
£
Receipts from:
Membership Subscrip%ons
590
-
-
Dona%ons memory late Wilson Hunter
-
-
-
Charity collec%ons
-
282
-
Zone compe%%ons and tea sales
160
-
-
Club dinner Income
625
-
-
1,375
282
-
Payments on:
Tea and general Expenses
90
-
-
Zone and league Fees
103
-
-
Christmas Hamper
45
-
-
Dinner expenses
665
-
-
Charity collec%ons
-
282
-
Club prizes and engraving
208
-
-
Dona%on to Church for light and heat
-
-
401
Dona%on in lieu fowers
-
-
-
1,111
282
401
Opening balance 1 January 2025
Plus receipts for the year
Less payments for the year
Closing balance 31 December 2025
Statement of assets and liabiliBes as at 31 December 2025
Cash in hand
Current account
Total
2025
£
590
-
282
160
625
1,657
90
103
45
665
282
208
401
-
1,794
£
1,227
1,657
(1,794)
1,090
Restricted
Funds
2025
£
80
1,010
1,090
Total
2024
£
740
100
101
45
588
1,574
174
93
55
610
101
180
400
150
1,763
Restricted
Funds
2024
£
115
1,112
1,227

17

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
1
60.00

46
140.00

216
780.00
3
600.00
47
300.00

217
50.00
4
20.00

48
260.00
218
300.00
5
104.00

49
74.10

219
360.00
6
1012.00

52
330.00

220
600.00
7
540.00

53
405.00
221
1000.00
8
40.00

54
500.00

222
480.00
10
1200.00

55
255.00

223
144.00
11
2070.00

56
650.00
224
264.00
12
500.00

57
510.00

226
240.00
13
1650.00

58
1590.00

227
30.00
14
195.00

59
1705.00

229
230.00
15
45.00

60
480.00

230
240.00
16
1030.00

61
275.00
231
120.00
17
240.00

62
120.00

232
100.00
18
104.00

63
700.00

233
240.00
20
320.00

64
400.00

234
240.00
21
450.00

65
20.00

235
1200.00
22
80.00
66
180.00

237
300.00
23
55.00

67
195.00

238
360.00
24
400.00
68
1140.00

239
1164.12
26
440.00

69
350.00
242
240.00
27
125.00
70
1220.00

243
720.00
28
155.00

71
980.00

244
300.00
29
634.00

72
75.00
245
3000.00
30
1020.00

200
600.00

246
600.00
31
300.00

201
480.00

247
240.00
32
60.00
202
600.00

248
360.00
33
1650.00

203
600.00

34
660.00

204
480.00

35
40.00

205
250.00

36
180.00

206
1020.00

37
480.00

207
350.00
Donations
38
510.00

208
600.00
39
1800.00

209
180.00
40
210.00

210
600.00

41
541.00

211
360.00

42
240.00

212
120.00

43
200.00

213
240.00

44
200.00

214
600.00

45
243.00

215
1088.16
GIFT AID























55,327.38
200.00
200.00

18

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