COMPANY REGISTRATION NUMBER N1062808
WILLOWFIELD PARISH COMMUNITY
ASSOCIATION
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
31 DECEMBER 2022
Charity Number NICI03336

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2022
CONTENTS
PAGE
Charity reference and administrative details
Trustees Annual Report
Independent auditor's report to the members
statement of financial activities (incorporating the
income and expenditure account)
Balan￿ sheet
15
16
Statement of cash flows
17
Notes to the financial statements
18
The following pages do not fom part of the financial statements
Detailed analysis of movement in funds
37to44

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
CHARITY REFERENCE AND ADtVllNISTRATIVE DETAILS
YEAR ENDED 31 DECEMBER 2022
Page 1
Registered eharity name
Charity registration number
Company registi'ation number
The trustees
Willowfield Parish Community Association
NIC103336
N1062808
The trustees who served the company during the period were as follows:
Rev Clive Atkinson
Chairman
Stephen Harte
Treasurer
Pauline O NeilL
George Newell
Company Secretary
IsobeL Blair
Colin Birnie
Peter Clugston
William Withers
Ruth Glover
The trustees have delegated day to day management duties to Heather Purdy.
Secretary
Pauline O Neill
Registered office
The Micah Centre
149A My Lady's Road
Belfast
BT6 8FE
Auditor
Jackson Andrews
Chartered Accountants
& Statutory Auditor
6 Mandeville Mews
Portadown
County Amiagli
BT62 3NS
Bankers
Danske Bank
Donegall Square West
BeEfast
BTI 6JS

Page 2
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2022
The trustees present their report and the audited financial statements of th¢ charity for the year ended
31 December 2022. The tnistees have adopted the pTovisiotLS of the Statement of Recommended
Practic¢ (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report
and f￿anCiaL statements of the charity.
The financial statements have been prepared in a¢¢ordance with the accounting policie5 set out in
notes to the financial statements and applicable accounting standard5, Accounting and Reporting by
Charities: Ststem¢nt of Recommended Practice applicable to charities preparing their accounts in
ac¢ordance with the Financial Reporting Standard applicable in th¢ UK and Republic of Treland issu¢d
in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102), the charty's governing dooutnenL the Charities Act (Northern Ireland) 2008,
Charities Act (Northern Ireland) 2013. The Charities (Accounts and Reports) Regulations (Northern
Ireland) 2015, Companies Act 2006 and UK Generally A¢¢epted Practice.
REFERENCE AND ADTrItNISTRATIVE DETAILS
Registered eharity name
Willowfi¢ld Parish Cornmunity Association
Charity registration number
NIC 103336
Company number
N1062808
Registered offi¢e
The Micah Centre, 149A My Lady's Road, BelfasL BT6 8FB
The trust¢e5 have delegated day to day management duties to Fteather Purdy.
AudAtor
Jackson Andrews, Ch2rtered Accountants & Statutory Auditor,
6 Mandeville Mew5, Portadown, County Arniagh. BT62 3NS
Danske BallK Donegall Square Wesl Belfasl BTI 6JS
Bankers
TRusfEES OF THE CHARITY
The directors of the charitable company are its trustees for the purpose of charity law. The trustees
who served during the year and sinc¢ the year end were as follows:
Rev Clive Atkinson
Stephen Harte
Paulkne O Neill
George Newell
Isobel Blair
Colin Birnie
Peter Clugston
William Withers
Ruth Glover
Chairman
Treasurer
Company Secretary
PUBLIC BENEFIT STATEMENT
The Board of WPCA confirnl that they have had due regard for the gutdance produced on Public
Benefit by the Charity Commi55ion for Northern Treland, and are pleased to report that during 2022
the Assooiation has continued to provide Public Benefits through the programmes and facilities we
offer.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (contlnuedj
YEAR ENDED 31 DECEMBER 2022
Page 3
OBJECTIVES Al￿￿ ACTIVITIES
The objects of the Association is to relieve poverty, sickness and the aged and to promote the benefit
of the inhabitants of Willowfield, Woodstock. Lagan Village. the Mount and the Su￿oUnding area in
East Belfast without distinction of age, gender, sexual orientation, disabilitylability, ra¢e, politÉcal,
reltgious or other opinion, by &qsociating with the statutory authorities, voluntary organisations and the
inhabitants in a common effort to advance education, and to provide facilities the interests of social
welfare for recreation or other leisure-time occupation, with the object of improving the conditions of
life for th¢ said inhabitants, and in particular:
a) Children (Pre-school and Primary School Ages).
b) Teenagei's
c) Unemployed Adults
ole Parent Families
e) Families struggling wÈth povety and deprivation
fj The elderly and vulnerable.
ACHtEVEMEI¥4TS AND PERFORMANCE
Total income foi. tF]e year was £288,162 (2021: £347,231). Donations and legacies income amounted
to £285.880 (2021: £344,910), investment income amounted to £332 (2021: £46) and other income
amounted to £1.950 (2021: £2,275).
Totsl expenditure for th¢ year amounted to £316,288 (2021: £326,587). Project managernent costs
amounted to £86.193 (2021: £90.835) and the costs of Charitable activities amounted to £230,095
(2021: £235,752).
The net expenditure for the year was £28,126 (2021." net income of£20,644).
2022 continued to see Covid recovery as one of our main challenges as we sought to protect local
people and staff from high levels of Covid prevalent in the community. We notsd tliat some people
were afraid to attend events. whilst othcrs craved community and rebuilding Gonnection5 and
relationsliips with other people. Staff were a vital link for people, leading the way in Tesponding to
need as it ar05e and showing kindness and compassion in all that they did. We oontinued ivith our
Kids, Youth, Moving Forward, Family Suppor¢ CAP and Outreach projects, seeking to renew and
rebuild relationships with local people, some of whom we hadn't seen much during the Covid period.
We were delighted to be able to mov¢ past Covid restrictions as the year progressed and have larger
events. heading. over the course of the year, to more pre-pandemic levels of people attending our
programmes and events.
W¢ noticed a significant increase in people, including children and young people. reporting mental
health issue5 and have sought to address these issues through our programmes. We paitnered wÉth
East Belfast Community Development Agency to raise awareness of Mentsl Wellness and have
introduced a "Rest arld Reflection" element to our Tuesday morning Open House group, amongst
other things.
We have enjoyed several pLacement S￿dents with us over the course of tliis year. We welcomed
Cheyenne Roberts from Gordon College in Boston in February. Cheyenne was in Northern Ireland to
spend a term at Stranmillis University College. Cheyenne was invoEved in our I(ids alld Youth
programmes for 7 weeks on her placement and continued to voEunt¢¢r with us foi" the rest of her time
in Northern Ireland.

Page 4
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (continued)
YEAR ENDED 31 DECEMBER 2022
ACHIEVEMENTS AND PERFORMANCE Iconllnued)
li
We also welcomed Madi Mcclintock from Belfast Bible College who has given of her time all year on
our Kids and Youth Programmes. attending Summer S¢hemes and helping out with Girls Group. In
the Autumn we welcomed Jack McFerran from Queen's Universty who did a three month placement
with our CAP projecL helpxng out with our Open House group and learning more about povety and
the related issues.
One of our first bÉg events since Covid was a day to celebrate the Queen's Diamond Jubilee. Over
600 local people attended for a barbeque, bounry castles and face painting. We were able to link in
with many people from the area and it was a thoroughly enjoyable event for all! Staff were able to
hat to people and provide infomiation on our programmes and volunteers were very much
appreGiated as we hosted the event.
The WPCA Board took time out to attend a Strategic Review Day in June, facilitated by NICVA.
This was & wonderful opportunty for the Board to spend time r¢flecting on our priorities and what we
see as emerging needs coming out of Covid. As WPCA rnov¢s into its 20 year, it wa5 important to
review what we have done, where we are now, and what we see as the challenges and opportunities to
com¢. Noticeably. coming out of Covid. it is important to consolidate and strengthen what we have,
invest in our staff through traintng and seek to grow our volunteer base.
We were able to run our Summer Sch¢mes this year. with Larger numbers than during Covid. Many of
tho restrictions had eased significantly by this stage and our Kids, Family Support and Youth Summer
Schemes were well attended and significant for those who attended. Th¢ weather was wonderful over
th¢ two weeks of the Schemes and we were deIighted to welcome new families, a5 well es those better
known to us. TE]e following Comments came as part of our feedback and evaluation:
"Iye loved it all, thankyou to everyone who made ilpossiblel"
"Everything w¢7s superfvil lye enjoyed tke crafts, Jtmip. liggle and Jive and the farm on the last
day."
"I'm not sure there is anything that can be done to improve as the kids hadfim and the leaders always
make them feel so special like they are b&fi kids on the planet. Willowfield have been blessed wilh
some amazingyouth leaders. '
"There are not many youth programmes like Ifillowfield that include lots offim, Irips l￿d make all
the children feel like they are all important. 7ke summer schepne is so importtTrt U5 It is in all ¢rea
where a lol offamilies may not be able lo afford holidays or day trips. Fyillowfield offers thesÉfamilies
a ch¢￿Cefor iheir chTldren to get out of the area andjust be children. It stops them being bored and
maybe getting inlo trouble, they also gel a chance lo socialise and makefriends."
"Having children and not be able to afford to take iny girls oul on loads of trips. My girls enjoyed
going to summer scheme as li brzlliani price for my girls and they really enjoyed doing the trips as
tkere was a pnixture ofdifferent trips each doy. '
"rke wonderfyl volunteers that make it so much fvn for the kids and really give ihem time tmd
attenlion

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT {contlnued)
YEAR ENDED 31 DECEMBER 2022
Page 5
li
ACHIEI VEMENTS AND PERFORIVIANCE (Collliiiiied)
In the Autumn, we liad a Christmas Card competitio￿ where entrants from the foul" local primary
schools and from our programmes designed a Christmas Card. Ten designs were chosen, made into
Clll'istmas Cards and were available for sale. This was & gi'eat opportunity to involve our local
eomniunity in helping to raise som¢ much needed funds. We also held a Christtnas Tree Festival at
the end of November. We had 60 Christmas trees set up as a forest trail in Willowfield Parisli Church.
These were decorated by 22 local businesses, 3 local schools, several local community groups and
various groups from WPCA and WillowfieEd Parish Church. It was a gTeat event, Tunning over the
Course of a week. We had local politicians attending a5 well as the Choir from Nettlefield Primary
School who opened the event for us. David Brooks MLA said, "I can't think of a betÉer way to
connect so many different community groups and businesses with the church."
We also enjoyed Festival Brass who perfornied for us on the Friday night and we had a special visitor
from the North Pole for visiting children. Coming at a time when we were in the midst of a cost of
living crÉsis, we were conscious of the needs of local people and also the pressures of rising costs
witliin WPCA. The Christma5 Tree Festiv&L was an oppomjnity for people to corne together to
celebrate CEll'iStmas after a couple of years when we weren't able to meet together as we might have
wished to, The delight and excitement on children's faces as they ivalked round the tre¢s. enjoying the
lights and aimosphere, made this event really worthwhile and many people have asked us to repeat the
experience as a yearly tradition!
In December officials fro￿ the Department for Communities paid us a visit and ive were delighted to
be able to show them all that was going on that day, including Nettlefield SchooE carol service
preparations, our Tots Christmas paty organized by our family support workei's, as well as give them
a tour of our facilities. This visit atso resulted in funding being approved for 10 new laptops to
upgrade our IT capabilities. for which we are so grateful to the Department for Communities1
We have benefitted from good links ivith other statutory. voluntary and community groups in the are4
collaborating with East Belfast Alternatives to work with a group of boys. We are also involved in a
number of EocaE forums and network groups which help us to keep infonned about local issues and
what other groups are doing in the area so that we can offer complementary Services and support each
other. We look forward to building on these good relationships over the coming year5.
Staff and Volunteers
As always, our staff and volunteers are what make WPCA what it is. We have wonderful staff who
continue to go the extra mile and pour their hearts into our community. We are so grateful for all that
they do and the selfless manner in which they do it, Our voEunteers give geneiDusly of their time, i
the midst of busy lives and for that we are enonnously grateful. We could not do what we do without
their help and support.
In ternis of staffing this year. we welcomed Sliannon Srnillie into our Moving Forward Pi'oject.
Shannon has great experience working with young people and students and we look forward lo seeing
this project develop with her involvement.
Hilary Mcclay. who had been Development Manager for ten year5, left her role in July. As part of the
succession plannin& she had been working alongside the n¢w General Manager. Heather Purdy for
sevcral months before finishing in July as the Administrator. Alice Mccallum, re￿rned from
maternity leave. We wish to publicly thank Hilary for her leadership during her time at WPCA aiid
acknowledge the hugc part she played in the inception of WPCA. Sh¢ has had an enormous irnpact
and influence on the organisation and we wish liei. Ivell as slie nioves on to other projects.

Page 6
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (conlinued)
YEAR ENDED 31 DECEMBER 2022
FllYANCL4L REv￿w (illcludang reserves policy)
At the end of 2022, there is a £40.950 of a surplus in unrestrided funds, of which the Board has s¢t
aside £38.000 as a salary reserve representing 2 months salary costs: and there is a surplus on
restricted funds of £573,997.
The Board is so grateful for the donations and grants we received during 2022 from many charitie5,
t making bodies, churches and individuals including:
Belfast City Council. Church of Ireland Priorities Fund, Church of Ireland Orphans and Childrens
Society, Garfield Weston Foundation, Enkalon Foundatioffj Departtnent for Communities. The Tudor
Tws< The Ardbarron TrusL David Irvine Foundation (CFND, Archer TrusL TBF & KL Thompson
TrusL EBCDA, Irish Youth Foundation. Hinchley TrusL Anchor Foundatio￿ Halifax Foundation,
Belfast Harbour CommunÈty Awards, Youth Action NL Co-op Comtnunity Foundation, East Belfast
Alternatives, Maurice & Hilda Laing Charitable TrusL Hinchley Trusl Victoria Homes TrusL
Mindmatters COI and other donors who wish to remain anonymous.
The pollcy of the Management Committee is to maintain reserves at such level as limits the risk from
a future downtum in income or from increased expenditure in the longer terni, including expenditure
on fixed assets.
PLANS FORFUTURE PERIODS
The charity plans to continue the activities outlilled above in the forthcoming years subject to
Satisfactory funding arrangements.
STRucfuRE, GOVERNANCE AND TrfANAGEMENT
Govemin
DoGument
Willowfield Parish Community Association is a charitable privats company limited by guarantee and
not having a share capital, whose registered office is situated in Northern Ireland. The Company w&8
incorporated on 24th January 2007, commenced operations on 1st January 2008 and is recognised as a
charity by The Charity Commission forNorthern Ireland (charAty reference numberNIC 103336).
The company was established under a Memorandum of Association which established the objects and
powers of the charitable company and is governed under its Articles of Association.
Recruitmen
ointment i
duction and trainin
Unless otherwise detennined by the Association in Genernl Meetin& the numb¢r of Trustees shall not
exceed ftfteen and shall not be l¢ss than five. The Board shall comprise of The Chairperson (and
Trustee) who at aEI times will be the Rector of Willowfield Parish Church or other person appointed by
himlher to act in that capacity and the number of trustees appointed as follows, half of whom shall be
appointed annually by the Select Vesty of Willowfield Parish Church. to be known as "nominated
trusteesll and half of whom shall be elected at the Annual General Meeting (AGM), to be known as
"elected trustees
All trustees shall be members of the Association. Elected twstees shall hold office for a period of up to
two years and shall retire by rotation. with the longest serving half to retire at each AGM. Retiring
(elected) trustees shalE be eligible for re-election. The number of nominated and elected trustees shall
remain equal at all times.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (contlnuedj
YEAR ENDED 31 DECEMBER 2022
Page 7
STRUCTURE, GOVERNATrICE AM) MANAGEMENT (Contlnuedj
The trustees have the power at any time to appoint any person to be a trustee to fill a casual vacancy.
Ally trustee so appointed shall hold office only until the next following AGM and then shall be
eligible for re-electionlnomination.
Approprlate training and induction is available to all trustees.
liisk Mana
ment
Th¢ tsuste¢s have assessed the major risks to which the charity ts ¢xposed, in particular those relatsd
to the operations and finances of the Charity, and are satisfied that systems are in place to mitigate an
exposure to major risks. Wliere appropriate, systsms or procedures have been established to rniti(rate
the risks the charity faces. Internal control risks are minimised by the implementation of procedures
for authorisation of all transaotions and projects. Procedures are in place to ensure coinpliance with
health and safety of staff. voEunteers, clients and visitors. These procedures are periodically reviewed
at least annually to ensw"e that they continue to meet the needs of the charity.
anisational Structure
The Board meets on a regular basis thr()ughout the year, and by care￿1 analysis of management
accounts considers if there are any major risks to the fiLture and to ensure that the company is a going
concern and able to continue its work to benefit local iesidents in the Willowfield area of inner east
Belfast.
TRUSTEES, RESPONS]BILITIES STATEMENT
The trustees (who are also the directors of Willowfield Parish Community Association for the
purposes of company law) are responsible for preparing the Trustees Annual Report and the financial
statements in accordance with applÉcable law and United Kingdom Accountincr Standards (United
Kingdom Generally Accepted Accounting Practice).
Compw?y law requires th¢ trustees to prepare financial statements for eacli fillancial year. which give a
true and fair view of the state of affairs of the charitable company and of the incoming irsources and
application of resources, illcluding the income and expendithre, of the charitable compaiiy for that
period. In preparing these financial statements. the trustees are required to:
select suitable accounting policies and then apply them consistsntly.
observe the metliods and principles in the Charities SORP 2019 (FRS 102).
make judgements and accounting estimatss that are reasonable and pruden¢
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements" and
piepare the financial statements on the going conc¢m basÉs unless it is inappropriate to presume
that the charitabEe company will continue in op¢ratLOn.
The trustees are responsible for keeping adequate accouiiting recoi-ds that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the fInanciaL statements comply with Companies Act 2006. They are also responsible for safeguarding
the assets of the charitable company and hence for taking reasonable steps for the prevention and
detection of fi'aud and other in'egularities.

Page 8
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT fcontlnuedj
YEAR ENDED 31 DECEMBER 2022
TRUSTEESI RESPONSIBILITIES STATEMENT fcontinued)
In so far as the trustees are aware:
there is no relevant audit inforniation of which the charitable company's auditor is unawar4
and
the trustees have token all steps that they ought to have taken to make tbemselves aware of
any relevant audit information and to establish that the auditor is aware of tbat infonnation.
The trustees aft responsible for the maintenance and integrty of the corpornte and financial
inforniation included on the charitable company's website. Legislation in the United Kingdom
governing the preparation and dissemination of fjnanoial ststements may differ from legislation in
other jurisdictions.
AIJDITOR
Jackson Andrews are deemed to be r¢-appointed under section 487(2) of the Companies Act 2006.
SMALL CONIPANY PROVISIONS
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
Registered office:
The Micah Centre
149A My Lady's Road
B¢fla5t
BT6 8FE
Signed by order of the trustees
Pauline O Neill
Company Secretary
l(J LS

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION
YEAR ENDED 31 DECEMBER 2022
Page 9
Opinion
We have audited the fiiyancial statements of Willowfield Parish Community Association for the year
ended 31 December 2022 which comprise the Statement of Financial Activities (including the income
and expendithre account). the BaIanc¢ SheeL the Statement of Cash Floivs and notes to the financial
statements, including a summary of significant accounting policies. The financial reporting framework
that has been appli¢d in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The FinancTal Reporling Slthidard applicable
In tke UK aiidRepublic oflreland (United I(inodom Generally Accepted AccouTkting Practice).
In our opinion the financial statements:
give a true and fail. view of the state of tlie cliaritable coinpany's affairs as at 31° December
2022, and of its incomÈng resources and application of resources. including its income and
exp¢nditure. for die year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Bas2s for opinion
We conducted our audit in accordance with International Standards on Auditlng (UK)(ISAslUK)) and
applicable law. Our responsibilities under those standards are further described in tlie Auditor's
responsibilities for the audit of the financial ststements section of our report. We are independent of
the charitable company in accordance with tl)e ethical requirements that are relevant to our audit of the
financial statsments in the UK, including tlie FRC'S Ethical Standard. and we have ￿lfilled our otlier
ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtained ts suffjcient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the fmanoial statements, we have concluded tliat the trustees, use of the going concern
basis of accounting in the preparation of the financial statsments is appropriate.
Based on the work we have performed. we have not RdentifIed any matsrial uncertainties relating to
events or conditions thaL individually or colle¢tive&y, may cast signifLcaiit doubt on th¢ charitable
company's ability to continue as a going concern for a period of at least twelve months from when the
financial statements are authorised for issue.
Our responsibilities and the responsibilities of th¢ trustees with respect to going concern are described
ill tlie reEevant sections of thi5 report.
Other information
The trustees are responsible for the other inforniation. T]ie other inforniation comprises any
information other than the financial statement5 and our auditor's repoit thereon. Our opiJ]ion on the
financial statements does not cover the other infonnation and, except to the extent otherwis¢ explicitly
stated in our report, we do not express any forni of assuiance conclusion th¢reon.

Page 40
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION {continuedJ
YEAR ENDED 31 DECEMBER 2022
Other information fconllnued)
In Connection with our audit of the financial statements, our responsibility IS to read the other
infonnatioTh and, in doing so. consider whether the other infornlation is materially inconsistent with
the financial statements or our knowEedge obtained in the audit or otherwise appear5 to be materially
misstated. If we identify such n￿terial inconsistencies or apparent matsrial misstatements, we are
required to detemiine whether there is mat¢riaE misstatement in the fmancial statements or a material
misstatement of the other inforniation. If, based on the work we have p¢rfornied. we conolude that
there is a material misstatement of this other inforniation; we ar¢ required to report that facL
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinÉon. based on the work undertaken in the course of the audit:
the inforniation given in the trustees. report (incorporating the directors, report) for the financial
year for which the fmancial statements are prep￿e0 is consistsnt with the fmancial ststements.
and
the dÈrectors' report has beeTh prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exeeption
Tn the light of our knowledge and understanding of the charitable company and its environment
obtaÉned in the course of the audit, we have not identified material misstatements in the dir¢¢tors'
report.
We have nothing to report In respect of the following matters in relation to which the Companies Act
2006 require5 US to Teport to you if, in our opinion:
adequate accounting records have not been kepL or returns adequate for our audit have not been
received from branches not visited by us. or
the financial statements are not An agreement with the accounting records and returns. or
certain disclosures of directors, reEnuneration specified by law ar¢ not made. or
we have not received all the infonnation and explanations we require for our audi¢ or
the trustees were not entitled to prepare the fmancial statem¢nts in accordance with the Sn￿11
companie5, regime and take advantage of the small companies, exemptions in preparing the
directors. report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As ¢xplained more ￿llY in the trustees, respon5ibilty statement set out on pages 7 and 8, the trustees
(who are also the directors of the charitsble coznpany for the purpose of company law) are responsible
for the preparation of the financial statements and for being satisfied that they give and true and fair
view, and for such internal control as the trustees detennine is necessary to enable tbe preparation of
fman¢ial statements that are free from material misstatement. whether due to fraud or error.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION (continued)
YEAR ENDED 31 DECEMBER 2022
Page 11
Responsibilities of trustees {¢Dntlnued)
In preparing tbe financial statements, the trnstees are responsible for assessing the charttable
company's abiLity to continue as a going concern, discEosing, as applicable, matters reEated to goin
concern and using the going concein basis of accounting unless the trustees wither intend to liquidate
the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the fInancial statements as a whole
are free from material misstatement, whether due to fraud oi. error, and to issue an auditor's report tliat
includes our opinion. Reasonable a5suran¢e is a high level of assurance. but is not a guarantee that an
audit conducted in accordance with ISAS (UK) wÉll always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate. they could reasonably be expected to influence the economic decisions of users taken
on the basks of these f￿anCIaL statements.
Irregularitie5, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line witl? our responsibilities. outlined above, to detect material misstatements in respect
of irregularities, including fraud. The specific procedure5 for this engagement and the extent to which
these are capable of detectÉng irregUl￿lties, including fraud is detailed below:
Extent to which the audit Was considered Capable of detecting irregularities, including frnud
W¢ identify and assess die risks of material misstatement of th¢ financial statements, whether due to
fraud or error, and then design and perforni the audit procedures responsive to those risks, including
obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
Identifying and assessing potential risks related to irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations. we considered the following:
Audit response to risks Adentified:
the nature of the industy and sector. control environment and charity's financial rESiiIts and
position:
current COVID-19 environment
results of our enquiries of managem¢nt about th¢ir own identification and assessment of the
risks of irregularitles;
any matters we identified having obtsined and reviewed the Charity's documentstion of their
policies and procedures relating to:
identifying. evaluating and complying witb laws and regulations and whether they ivere
aware of any instances of non-compliance.
detecting and respondintr to the risks of fraud and whether tliey have knowledg¢ of any
actual, suspected or alleged fraud. and
the internal controls established to mitigate risks of fraud or non-compliance with laws
and regulations.
the matters discussed among the audit engagement team and involving relevant internal
specialists regardillg how and whei'e fraud might occur in the financial statements and
potential indicators of fi'aud.

Page 12
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION {¢ontinued)
YEAR ENDED 31 DECEMBER 2022
Identifying and asses$ing potential risks related to Irregularities Icontlnued)
As a result of thes¢ procedures, we considered that the particular areas in the f￿ancIal statements that
were Susceptible to misstatement were related to management bias in accounting estimates and
judgements; recognition. classification and completeness of income. In Common with all audits under
ISA5 (UK), we are also required to perforni Specific procedures to respond to the risk of management
override.
We also obtained on understanding of the legal and regulatory frameworks that the Ch8rÈty operates
in. focusing on provisions of those laws and regulations that had a direct effect on the detemination of
material amounts and disolosures in the financial ststements. The key laws and regulations we
considered in this context included Charity legislation applicable to Northern Ireland, Charity's
goveming docunienL ¢mployment law. health and safety and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with whioh may be findamental to the Charity's abiEity to
operate or to avoid a matsrial penalty.
Our procedures to respond to risks Édentified include the following:
identifying and assessing the design effectiveness of controls management has in place to
prevent and detect fraud.
revtewing the financial statements disclosures and testing to supporttng documentation to
ass¢ss compliance with provisions of relevant laws and regulations described as having a
direct effect on the financial ststements.
enquiring of management and extemal Legal advisors concerning actual and potenttal
litigation and claims.
perfornling analytical procedures to identify any unusual or unexpectsd r¢lationships that
may indicate risk of material misstatements due to fraud.
reading minutes of meetings of those charged with governance"
obtaining an understanding of provisions and holding discussions with management to
understand the b&%is of recognition. and
in addressing the risk of fraud through management override of controls, testing the
appropriateness of journal entries and other adjustsnents including those relating to
revenue recognition; assessing whether the judgements made in making accounting
estinates are indicative of potential bias: and evaluating the rationale of any significant
transactions that are18rgfy unusual or outside the nomial course of the charity's activities.
We also communicated relevant identified laws and regulations and potential fraud risks to all
engagement teams members including internal specialists aad remained alert to any indications of
fraud or non-compliance with laws and regulations tILroughoutthe audit.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularitie5,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the
events and transactions reflected in the fmancial statements. as we will be l¢ss likely to become aware
of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud
Tather than error. os fraud involves intentional concealmenl forgery, collusion, omission or
misrepresentation. We are not responsible for preventing non-compliance and cannot be expected to
detect non-compliance with aEI laws and regulations.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE nllEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION (continued)
YEAR ENDED 31 DECEMBER 2022
Page 13
Auditor's responsibilities for the audlt of the finaneial statements (continuedj
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintsin
professional scepticism throughout the audit. We also..
identtfy and assess the risks of material misstatement of the financiaI statements. whther due to
fraud or error. design and perform audit procedures tesponsive to those risks, and obtain audit
evidence that És sufflcient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from
error. as fraud may involve collusion, forgeiy, intentional oinissions. misrepresentations, or the
override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the cii'cumstances, but not for the purpose of expressing an
opinion the effectiveness of tlie charitable company's internal control.
Evaluate the appropriateness of accounting policies used and the reasollablene5s of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may Cast signifIcant doubt on the charitable company's ability to
continue as a going concern. If we conclude that material uncertainty exists. we are required to
draw attention in our auditor's report to th¢ related disclosure5 in the f￿anCiaL statements or. if
such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit
evidence obtsined up to the date of our auditor's report. However. future events or conditions
may cause the charitable company to cease to continue as a going concern.
Evaluate tlie overall presentation, structure and content of the financial statements. iThcludin8 die
disclosures. and whether the fInancial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We COrnTnunicat¢ with those charged with govemance i"egarding, ￿nOng otlier matters, the plaI￿ed
scope and timing of the audit and 5Lgnificant audit findings. including significant d¢ficiencies in
internal control that we identify during our audit.

Page 14
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION (continued)
YEAR ENDED 31 DECEMBER 2022
Use of our report
This report is made solely to the charitsble company's members, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work ha5 been undertaken so that we
might state to the charitable company's members those matters w¢ are required to state to them in an
auditoes report and for no other purpose. To the fijllest extent pernitted by l&w. we do not accept or
assume responsibility to anyone other than the charitable company and the charitabl¢ company's
members as a body, for our audit worK for this repor¢ or for the opinions we have fornied.
MR MtCHAELM¢CARTERFCA
(Senior Statutory Auditor)
For and on behalf of
JACKSON ANDREWS
Chartered Accountants
& Stakntory Auditor
6 Mandeville Mews
Portadown
County Arniagh
BT62 3NS

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND
EXPENDITURE ACCOUNT)
YEAR ENDED 31 DECEMBER 2022
Page 15
2022
Unrestricted Re5trieted
Funds
Funds
2021
Note
Tot21
Total
Income and endoiyments from:
Donation5 and Legacies
Investsnents
Other
199,385
332
1,950
86,495
285,880
332
1,950
344,910
46
2,275
Total ineome and endowments
201,667
86,495
288,162
347,231
Expenditure oll:
Project management
Charitsble actlVLtEe5
(53,228)
(162,883)
(32,965)
(67,212)
(86,193)
(230,09Jl
(90,835)
(2i5,752)
Total expenditure
(216,111) (100,177)
(316,288)
(326,587)
Net (expenditure)lincome
(14,444)
(13,682)
(28,126)
20.644
Transfers between funds
16,251
(16251)
Net movement in funds
1,807
(29,933)
(28,12
20,644
Reconciliation of funds:
Total funds brought forward
39,143
603,930
643,073
622,429
Total funds carried forward
40,950
573,997
614,947
643,073
The Statement of Financial Activities includes all gains and losses arising during the year.
All income and expenditure derive from continuing activiti¢s.

Page 16
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
31 DECEMBER 2022
2022
2021
Note
Jxed assets
Tangible assets
14
537,135
555.128
Currellt ￿ets
Debtor5
Cash at bank and in hand
15
2,040
139,553
1,346
139,778
141,593
141,124
Creditors: amounts falling
due witbin one year
16
(63,781)
(53,179)
Net current 255ets
77,812
87.945
Total assets less current Iiabilities
614,947
643,073
Net assets
614.947
643,073
Charity Funds
Restricted
Unrestricted
19
573,997
40,950
603,930
39,143
614,947
643,073
These accounts have been prepared in accordance with the provisions applicable to companies subject to the
small companie5 regime and in accordance with FRS102 SORP.
fmancial statements were approved and signed by the member of the Committee and authorised for
iss
Clive Atkinson (Chairman)
Stephen Harte Esq (Treasurer)
Pauline Oweiil (Company Secretary)
Company Registration Number: N1062808
The notes on page 18 to 36 fonr¢ part of these financlal statements.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
YEAR ENDED 31 DECEMBER 2022
Page 17
2022
2021
Note
Cash flow from operating activities
22
(557)
35,775
Net casb flow from operating activities
(557)
35,775
Cash flow from investing activities
Interest received
332
46
Net cash floiv from investing activities
332
46
Net (dccrease)lincrease in cash and Cash
equivalents
Cash and cash equivalents at
1st January 2022
(225)
35,821
139,778
103,957
Cash and cash equivalents at
31° December 2022
139,553
E39,778
Cash and cash equivalents consist of:
Cash at bank and in hand
139,553
139.778
Cash and eash equivalents at
31st December 2022
139,553
139,778

Page 18
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2022
l. Summary of sftgnifieant accounting policies
(a) General Enformation and basis ofpreparation
Willowfield Parish Community Association is a charitable private company limited by guarentee
and not having a share capital and is registered in Northern Ireland. The address of the registeied
offire is given in the charity infornwtion on page l of these financial statements. In the event of
the charity being wound UP* the liability in respect of the guarantee is limited to £1 per member of
the charity. The Company was incorporated on 24th January 2007, commenced operations on 1st
January 2008 and is recoglised a5 a charity by The Charity Conunission for Northern Ireland
(charity refrrence number NIC 103336).
The company was established under a Memorandum of Association which established the objects
and powers of the charitsbl¢ company and is governed under its Articles of As50¢iation.
The nature of the charitable company's operations and principal activities are to relieve povety,
sickness and the aged and to promote the benefit of the inhabitsnts of Willowfield, WoodstocL
Lagan Village. the Mount and the surrounding area in East Belfast without distinction of age.
gender, sexual Orientatio￿ disabilitylability. race. political. religious or other opinion, by
associating with the statutory authorities. voluntary organisations and the inhabitants in a
common effort to advance education, and to provide facilities in the interests of social welfare for
recreation or other leisure-time occupation. with the object of improving the conditions of life for
the said inhabitsnts, and in particular. children (pre-school and primary school ages), teena8eTS,
unemployed adults. single parent families, famiIies struggling with povety and deprivation and
the elderty and vulnerabl
The charitable company ¢onstitsEtss a public benefit entity as defined by FRS 102.
The financial Statements have been prepared in accordance wRth tbe accounting policies set out in
notes to th¢ financial statements and applicable accounting standard. 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 issued in October 2019, the Financial Reporting Stsndard applicable in the United
Kingdom and Republic of Ireland (FRS 102), the charity's governing documenL the Charities Act
(Northem Ireland) 2008. Charities Act (Northern Ireland) 2013. The Clwrities (Accounts and
Reports) Regulations (Northern Treland) 2015, Companies Act 2006 and UK Generally Accepted
Accounting Prnctice.
The f￿ancIal statements are prepared on a going concern basis under the historical cost
onvention, modified to include certain items at fair value. The charity is entirely dependent on
continuing grant aid and as a consequence the going concern basis is also dependent on the
continuing grant aid. The financial statements are prepared in sterling which is the ￿nctionaL
currency of the charity.
The significant accounting policies applied in the preparation of these financiaI statements are set
out below. These policies have been consistently applied to all years presented unless otherwise
stated.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continuedj
YEAR ENDED 31 DECEnnBER 2022
(b) Funds
Page 19
The company has two types of ￿ndS for which it is responsible. A definition of these furjds is as
follows:
Unrestricted fiinds are available for use at the discretion of the trustees in fi]rtherallce of the
general objectives of the charity wliich have not been desAgnatsd for other purposes.
Restricted funds are ￿lldS which are to be used in accordance with specific restriction5 unposed
by donors or which have been raised by the charity for particular purposes. The cost of I'aising
and administering such fuiids are charged agai115t the specific fund. The aim and use of each
restricted fund is set out in tlie notes to the financial statements.
Transfers betweeii ￿lld5 include transfers from unrestricted ￿lld5 to cover deficits in ￿Stricted
nds.
(c) Income
All income is included Én the Statement of Financial Activities (SOFA) when the charity is legally
entitled to the income after any perForniance conditions have been mel the amount can be
measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the
settlement dats in writing. If there are conditions attached to the doiiatlon and this requires a level
of peiforniance before entitlement can be obtained then income is deferred until those conditions
are fulLy met or the fuLfilment of those conditions is within the control of the charity and it 15
probable that tliey will be fulfilled.
Donated facilitie5 and donated professional services are recognised in income at their fair value
when their economic benefit is probable, it can be measured reliably and the charity has control
over the item. Fair value i8 detern]ined on the basis of the value of tli¢ gift to the charity. For
example the amount the charity would be willing to pay in the open market for such facilities and
seivices. A corresponding amount is recognised in expenditure.
No amount is included in the fInan¢ial statements for volunteer titne in line with die SORP (FRS
E 02). Further detail is given in the Trustees, Annual Report.
Where practicabLe. gifts in kind donated for distribution to tlie beneficiaries of the Chai'ity are
included in stock and donations in the financial stateinents upon receipt. If it Is Iinpi7clicable to
assess the fair value at receipt or if the costs to undertake sucli a valuation outweigh any benefits,
then the fair value is recognised as a component of donations when it is distribut¢d and an
equtvalent amount i'ecognised as cliaritable expenditure.
Voluntary income received by way of donations and gift are included in the SOFA when received.

Page 20
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS f¢optlnuedJ
YEAR ENDED 31 DECEMBER 2022
(e) Income (continued)
Gifts in kind donat¢d for resale are included at fair valu¢, being the expected praceeds from Sale
less the expected costs of sale. Where estimating the fair value is prdcticable upon receipt it is
recognised in stock and 'Income from other trdding acttvities,. Upon sale, the value of the stock is
charged against 'Income from other trading activities, and the proceeds are recognised as 'Income
from other trading activities. Where it 15 impracticable to fair value the items due to the volume
of low value itsms they are not recognised in the financial stat¢ments until they are sold. This
income is recognised within 'Income from other trading activities..
Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are
not defe￿ed over the life of the asset
For legacies, entidement is the earlier of the charity being notified of an impending distribution or
the Legacy being received. At this point income is reco￿Ls¢d. On occasion legaoies will be
notified to the Gharity however it is not possible to measure the amount expected to be distributed.
On these occasions. the legacy is treated as a contingent asset and disclosed.
Invesknent income is interest eamed through holding cash at bank. Interest in¢ome is recogtkksed
when receivable.
Other in¢ome represents income that cannot be reported under the other analysis headings
provided within the SOF
(d) Expenditure recognition
All expenditur¢ is a¢counted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is & legal or
constructive obligation to m8ke payments to third parties, it is probable that the settlement will be
required and th¢ amount of the obligation Can be measured reliably. It is catsgorised under the
following headings:
Costs of project management includes salary costs, insurance and depreciation;
Expenditure on charitabl¢ activities includes direct costs (for example salary costs,
programme expense5, running costs, telephone costs).
Irrecov¢rabIe VAT is charged as an expense against the activity for which expenditure arose.
(e) Support costs- allocatioll
Support Costs are those that assist the work of the charity but do not directly ￿Present charitable
activitie5 and include office costs, governance costs and administrative payroll costs.
They are incurred directly in support of expenditure on the objects of the charity. Where support
Costs cannot be directly attributsd to particular headings they have been allocated to cost of
raising funds and expenditure on charitable activities on a basis consistsnt with use of the
resources. Premises overhead5 have been allocated on a basis consistent with the use of the
resources. Staff costs and other overheads have been allocated on the basis of time spent on
raising certain funds or activity.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnuedj
YEAR ENDED 31 DECEMBER 2022
Page 21
(e) Support costs- allocation (continued)
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the
costs of disseminating infonnation in support of the charitable activities.
TLie analysis of these costs is included in note 7.
(fj TangibIe fIxed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated
impairment Eosses. Cost includes costs directly attributable to making the asset capable of
operating as intended.
All tangible fixed assets c05ting more than £l.000 are capitalised.
DepiEciation is provided on all tangible f￿ed assets, at rates calculated to write off the cos¢ less
estimated residiial value, of each asset on a systematic basis over its expected usefijl life as
follows:
Freehold propelty
Equipment
Fixtures and Fitting5
Motor Vehicles
2 % straight line
33 1130/0 straight line
33 113Yo Straight line
250/0 Straight line
(g) Debtors and creditors receivable I payable within one year
Debtors and creditors wÉth no stated interest rate and receivable or payable within one year are
recorded at transaction price. Any losses arising from impaimient are recognised in exPendi￿re.
(h) Impairment
Assets not measured at fair value are reviewed for any indication that tlie asset may be impaired
at each baEance sheet date. If such indication exists, t]ie recoverable amount of the asset, or the
asset's cash generating unit. is estimated and cotnpared to the carrying amount, Where the
cariying arnount exceeds its iecoverable amount, an impaiiinent loss is recognised ill profit or
loss.
(i) Provisions
Provisions are recognis¢d when the charity has an obligation at the balance sheet date as a result
of a past event, Ét is probable that an oufflow of economic benefits will be required in settlement
and the amount can be reliably estimated.
(i) Leases
Rentsls payable and rec¢ivable uiider operating leases are chai'ged to the SOFA on a straight Ixne
basis over tlie period of the Eease.

Page 22
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS fcontlnuedj
YEAR ENDED 31 DECEMBER 2022
(k) Employee benefits
When employees have rendered service to the charity. short-terni employee benefits to which the
employees are entitled are recognised at the undiscounted amount expe¢tsd to be paid in
exchange for that service.
)Tax
As a charity. the company benefEts from various exemptions afforded by tax legislation. It is
therefore not liable to Corporation tsx on income or gains falling due within thos¢ exemptions.
Recovery is made of tax deducted from receipts under gift aid.
(m) Going concern
The financial statements have been prepared on a going conrxrn basis as the tnthes believe that
no rnaterial uncertainties exist. The trustees have considered the level of funds held and the
expected level of incorne and expenditure for 12 months from authorising these financial
statements. The budgeted income and expenditure is sufficient with the level of reserves for the
charity to be able to continue as a going concern.
(n) Judgements and key Sourc￿ of estimation uncertainty
The following judgements incLudmg those involving estimates have been made in the process of
applying the above a¢counting policies that have had the most significant effect on the amounts
recognised in the financial statements and that have a significant risk of causing a material
adjustment to the carying amounts of assets and l£abilities within the next financial year:
(i) depreciation m¢thod and asset useful lives
The estimates and assumptions are reviewed on an ongoing basis Considering the current and
future market conditions.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (¢on¢inuedJ
YEAR ENDED 31 DECEMBER 2022
Page 23
Income from donations alld legacies
Uurestricted Restricted Total Funds Unrestricted Restricted Total Funds
Funds
Funds
2022
Funds
Fund5
2021
Donations
Grants
Gift Aid
63,742
129,622
6,021
199J85
22,415
64,080
86,157
193.702
6,021
285,880
30,080
65,130
3,151
57,615
188,934
87,695
254.064
3,151
344,910
86,495
98,361
246,549
Income from Snvestments
Unrestricted Restricted Total Funds UnTestri¢ted Restricted Total Funds
Funds
Funds
2022
Funds
Funds
2021
Interest- deposits
332
332
46
46
332
332
46
46
Other income
Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds
Fullds
Funds
2022
Funds
Funds
2021
Rent receivable
1,950
1,950
1,950
1,950
2.275
2,275
2.275
2,275

Page 24
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnu
YEAR ENDED 31 DECEMBER 2022
Project management
Unrestricted Restrieted Total Funds Unrestricted Restricted Totsl Fund5
Fund
Funds
2022
Funds
Funds
2021
Core activities
Support costs
43,495
43,495
1,472
1,472
44,967
44967
6,062
6,062
35,040
35,040
41.102
41,102
TrIicah Centre:
Bank fees
Caretaker and
cleaning
Motor vehicle
expenses
Support costs
133
133
118
118
7,571
7,571
86
86
1,180
8,420
9,733
53228
1,180
32 J42
1,062
8,936
10,202
16,264
1,062
48,467
49,733
90,835
23922
39,531
39,531
74,571
31,493
32,965
41,226
86,193
Analysts of expenditure on charitable ath'vities
Activities
undertaken
directly
Unrestricted Restricted
Total
Total
2022
2022
Support
costs
Total
2022
Family Support
Project
Children's and
Youth Project
Outreach Pioje¢t
53,716
53,716
19,732
33,984
83,454
92,925
230,095
83,454
92,925
230,095
67,791
75?60
162,883
15,663
17,565
67212
£67.212 (2021 - £155,684) of the above Costs were attrÉbutable to restricted funds. £162,883 (2021-
£80.068) of the above costs were attributable to unrestricted fimds.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continuerl)
YEAR ENDED 31 DECEMBER 2022
Page 25
Analysis of expenditure on charitable activitios (contlnued)
Activities
undertaken
directly
Unrestricted Restricted
Total
Total
2021
2021
Support
costs
Total
2021
Family Support
Project
Childien's and
Youth Project
Outreach Project
39,653
39,653
7,960
31,693
111,587
84.512
111,587
84,512
37,674
34,434
80,068
73,913
50,078
235,752
235,752
155,684
£155.684 (2020 - £153,389) of the above costs were attributabEe to irstricted funds. £80,068 (2020 -
£125.913) of the above costs were attributable to unrestricted funds.
Allocation of support costs
Basis of
allocation
Project
Fainily Children's Outreach
Management Support and Youth Projeel
Pioject Project
Total
2022
Support cost
Wages & salaries
Programme
expenses
liepairs and
maintenance
Rates
Insurance
Heat and light
Stationery,
supplies & phone
Depreciation
Governance
Time spent
46,877 43,440
71,714 75241
237,272
Est usage
2,150
6,176
I 1,302 12,701
32,329
Est usage
Est usage
Est usage
Est Usage
2,013
971
2,803
438
882
3,333
1.135
5,170
5,056
164
2.367
1,569
3,487
Est usage
Cost
Cost
1,898
17,993
2,604
614
2,512
17,993
2,604
Total
77,309 53,716
83,454 92,925
307,404

Page 26
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (¢ontlnu8dJ
YEAR ENDED 31 DECEMBER 2022
Allocation of support costs {conflnued)
Basis of
allocation
Project
Family Children's Outreach
Maua8ement Support and Youth Project
Pioject Project
Total
2021
Support cost
Wages & salaries
Programme
¢xpense5
Repairs and
mainteD2nce
Rates
tnsuraDC¢
Heat and Eight
Stationery,
supplies & phone
Depreciation
Governance
Time spent
47,526 35,180
97.009 82,966 262,681
Est usage
7,472
3,952
12,888
1.025
25,337
Est Usage
Est Usage
Est usage
Est usage
2.982
2,932
4,624
3,687
2,982
2,932
4,624
3,687
Est usage
Cost
Cost
1,832
17,993
521
648
2,480
17.993
2,605
521
1,042
111.587 84,512
521
Total
89,569 39,653
325,321
Governanee costs
2022
2021
Note
Trustee remuneration
Trustee expenses
Auditor's remuneration (including expense5 and benefjts in kind)
11
11
10
2.604
2,605
2,605
2,604
Net (expenditure)lincome for the year
This is stated after cbarging:
2022
2021
Depreciation of tangible fixed assets
17,993
17,993
10. Auditor's remllneration
The auditor's remuneration amounts to an audit fee of £1,284 (2021- £1,285) and other services of £1,320
(2021- £1,320).
In common with many other organisations of our size and nature we use our auditors to prepare and submit
returns to the authorities and assist with the preparation of the financial statsments.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continuedj
YEAR ENDED 31 DECEMBER 2022
Page 27
11. Trustees, and key management personnel remuneration and expenses
The Trust considers its key management personnel to be Ileather Purdy.
The trustees neither received nor waived any i'emuneration during the year (2021: £Nil).
The trustee5 did not have any expenses reimbursed during the year (2021- £Nil).
12. Staff eosts and employee benefits
The average monthly number of employees and full time equivalent (FTE) during the year was as
follows:
2022
2022
Number
2021
Numbei"
2021
FTE
Project managetnent
Charitable activities
13
12
15
io
The total staff costs and employees, benefits was as follows:
2022
2021
Wages and salaries
Social security
Pension
219,743
10,635
6,894
237,272
246,251
11,826
4,604
262,681
2022
2021
Allocated to..
Core Activities
Family Support Project
Children's and Youdi PrOj￿t
Outreach Project
Micah Centre
43,440
43,440
71,714
75241
3,437
38.591
35,180
97,009
82,966
8,935
262,681
237,272
No employees received total employee benefits (excluding employer pension costs) of more than
£60,000 (2021: None).

Page 28
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (conUnu8dJ
YEAR ENDED 31 DECEMBER 2022
13. Taxation 5t2tus
As a charity. the company benefits from various exemptions afforded by tax legislation. It is
therefore not Eiable to corporation tsx on income or gains falling due within those exemptions.
Recovery is made of tsx deducted from receipts under gift aid.
14. Tangible fixed #syets
Fixthres &
Fittings
Motor
Vehicles
Buildings Equipment
Total
COST
At l January 2022 and
31 December 2022
668,535
20,118
50,539
11,soo
750.692
DEPRECI￿TIoN
At l January 2022
Charge for the year
At 31 December 2022
120?39
13?71
20.118
43,607
4,622
48329
11.500
195A64
17,993
133,710
20,118
11,500
213A57
NET BOOK VALIJE
At 31 December 2022
At 31 December 2021
534,825
548.196
2?10
6.932
537,135
555,128
Buildings comprise The Micah Centre, Belfast and 91 Ravenhill Road. Belfast.
Willowfield Parish Community Association lease the land on which the Micah Centre 15 built on
from the Representative Church Body in Dublin. The lease is over 25 years from 1st January 2006.
91 Ravenhill Road is leased with a terni of 9,000 years which commenced on 20th January 1982.
15. Debtors
2022
2021
Accrued income
2,040
1,346
1.346
2,040

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (conlinuedj
YEAR ENDED 31 DECEMBER 2022
Page 29
16. Creditors: amounts falling due withxn one year
2022
2021
Accruals
Deferred income
Other creditors
1,680
60,838
1,263
1.656
50.580
943
63,781
53.179
17. Deferred illcome
Uiider l year
Total
At l January 2022
Additions dui'ing the year
Amounts released to income
At 31 December 2022
50,580
60,838
(50,580)
60,838
50.580
60,838
(50,580)
60,838
Income has been deferred at 31 December 2022 as it relates to donations and grants for tlie next
financial year.
Deferred income is made up of Garfield Weston £20,000. DFC £5,838. Grafton Mission Charitable
Trust £28,000 and Willowfield Parish Church £7,000.
Under I year
Total
At l January 2021
Additions during the year
Amounts released to income
At 31 December 2021
48.299
50.580
(48,299)
50,580
48,299
50,580
(48,299)
50.580
Tncome has been deferred at 31 December 2021 as it relates to grants for the next financial year.
Deferred income is made up of Garfield Weston £17,500, Belfast City Council £1,000, DFC
£8,580, Department for Foreign Affairs £3.500 and Church of Ireland Orphans and Childrens
Society £20,000.
18. Contingent liabilitie5
The company has a contingent liability to repay grants received if certain conditions are not rnet or
if they are breached.

Page 30
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS(¢
YEAR ENDED 31 DECEMBER 2022
onlinued)
19. FuDd reconciliation
Unrestricted fund5
Balance at
l January
2022
Income
Expenditure
Transfers
Balance at
31 December
2022
Revenue
Capital
39,143
201,667
(216,111)
16,251
40,950
39,143
201,667
(216,111)
16,251
40950
Balance at
l January
2021
Income
Expenditure
Transfers
Balance at
31 December
2021
Revenue
Capital
34,793
100.682
(96,332)
39,143
34.793
100,682
(96.332)
39,143
Restrided funds
Balance at
l January
2022
Illcome
Expenditure
Transfers
Balance at
31 December
2022
Revenue
Capital
48,802
555,128
86,495
(100,177)
1,742
(17.993)
(16.251)
36,862
537,135
603,930
86,495
(100,177)
573,997
Balance at
l January
2021
Income
Expenditure
Transfers
Balance at
31 December
2021
Revenue
Capital
14,515
573,121
246,549
(230,255)
17,993
(17,993)
48,802
555.128
587.636
246,549
(230,255)
603,930

WILLOWFIELD PARISH COMMUNIPI ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2022
Page 31
19. Fund reconciliation {coiillititedJ
Fund descriptions
a) Upirestrictedfunds
Unrestricted funds are available for use at the discretion of the trnstees in furthei?nce of the
Eeneral objectives of the charity which have not been designated for otlier pU￿ose5.
b) Resh'ictedfvnds
Restricted funds are fijnds ivliich are to be used in acoordance with specific restrictions
imposed by donors or which have been raised by the charity for particular purposes. The c05t
of iaising and admillislEring such ￿ndS are charged against the speoific fund. The aim and use
of each restricted ￿1]d Ès set out in the notes to the financial statement5.
20. Analysis of net assets between funds
As at 31 December2022
Unrestricted funds
- revenue
capital
Restricted funds
-revenue
-capital
Total
Fixed assets
Cash
96,595
Other current assets/(liabilities) (55,645)
Total
40,950
537,135
537,135
139,553
(61,741)
614,947
42,958
(6,096)
36,862
537,135
As at 31 December 2021
Unrestricfrd fijnds
revenue
capital
Restricted funds
-revenue
-capital
Total
Fixed assets
Cash
60,920
Other current assetsl(liabilities) (21,777)
Total
39,143
555,128
555,128
39,778
(51,833)
643,073
78.858
(30,056)
48.802
555.128
21. Ethical st2ndards
In common with many other businesses of our size and nature we use our auditors to assist with
the preparation of the financial statements.

Page 32
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (¢ontlnuedJ
YEAR ENDED 31 DECEMBER 2022
22. Reconciliation of net (expeuditure)lin¢ome to net easb flow from operatillg Y4ctivitie$
2022
2021
Net (expenditure)lincome for year
(28,126)
20,644
Interest receivable
Depreciation and impairment of tangible fixed assets
(Increa5e)Idecrease in debtor5
Jncreasel(decrease) in creditors
Net cash flow from operating actLVlties
(332)
17993
(694)
10,602
(557)
(46)
17,993
526
(3.342)
35,775
23. Transfers
Funds were transferred from unrestricted funds to restricted ￿llds to cover shortfalls Kn restricted
funding.
When conditions on projects have be¢n met, it 15 deemed the restriction ceases and any sury)luses
are transferred from restricted funds to uTrr¢stricted fimds.
Depreciation for the year transferred from revenue funds to capital funds.
24. Relatsd party trAnsaetions
Rev Clive Atkinson is a trustee in the company and in Willowfield Parish Church.
Willowfield Parish Church made donations to the company during the year of £29.832 (2021:
£59,715).
No other related paty transactions have occurred ia the year.
25. Compgny Limited by Guarantee
The company is limited by guarantee and has no share capital.
On a winding up members may be required to contribute a maximum of £1.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (Gonlinuedj
YEAR ENDED 31 DECEMBER 2022
Page 33
26. TrIOVEIIqENT IN FUNDS
Ac¢umulAted
surplus of
incom¢ over
cxpenditurc At
l Jan 2022
A￿llIn￿12tsd
surplus of
inrome over
cxpcnditure at
31 Dee 20Z2
Surplusl
(deficit) after
transfer5
2022
Income
1022
EApcnditure
2022
Transfers
2022
Unrestricted
Funds
Core activiti¢s
Salary reserve
Family Support
Childrcn's and
Youth Projcct
Outreach Pmject
Mic8h Ccntr¢
44.863
(43.495)
38.000
1,143
1.368
1.368
38.000
13.338
(19.732)
5,251
(1.143)
60,761
76,942
5,763
(67.79E)
{75.360)
(9.733)
7.030
1.582
1.582
3,970
Total Unreslricted
Fynds
39,143
201.667
(216.111)
16.251
1.807
40,950
Allocation-
Rcvcnue
Capital
Total Unreslric¢¢d
Funds
39.1&3
201.667
{216,1 l J)
16.251
1.807
40.950
39.143
201,667
(216,111)
16.251
1.807
40.950

Page 34
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (conttnued)
YEAR ENDED 31 DECEMBER 2022
26. MOVEMENT IN FLif4DS {Continued)
Accumulated
surplus of
In￿rne over
expenditure at
l Jan2021
Aceumulated
surplus of
Surplu51 (deficit) incomeover
aftertransfers ¢xpendikn]re at 31
2021
Dec 2021
tncome
2021
Expenditure
2021
Transfers
2021
Unrestricted FI￿dS
Core activiti¢s
Sa]ary r¢5erve
Family Support
Children's 8nd
Youth PEoject
Outreach Project
Mith Cgntre
1.324
31,395
2,074
8,932
(6,062)
{4.194)
6,605
(1.971)
(1,324)
6,605
(931)
38.000
1,143
9,000
(7.960)
30,432
40.413
11.905
(37.674)
134,434)
(10,202)
7,242
(5.979)
(1.703)
Total Unrestricted
Funds
34,793
100,682
(96,332)
4,350
39.143
Allocation-
Revenue
Capital
Total Unrestricted
Fund5
34.793
100.682
(96J32)
4.350
39.143
34,793
100,682
(96,332)
4.350
39.143

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continuedj
YEAR ENDED 31 DECEMBER 2022
26. MOVENIENT IN FUNDS
Page 35
Accumulllted
surplus of
incontc aver
expenditure nt
I JAn 2022
Ac¢umulated
surpltss of
incfjm¢ over
expcnditur¢ it
31 Dec 2022
Surplus1
(deficit) after
trAllsfers
2022
Income
2022
Expenditure
2022
Transfers
2023
Restrictcd Funds
Core activities
ramily Support
Childrcn's and
Youth Projcct
Outreach Project
Micoh Ccntr¢
- Rev¢nve
C2Pital
Total Rcstricled
Funds
3.900
2,938
1.472
38.385
{1,472)
(33.984)
3,900
7.339
4,401
30,529
11,435
16,062
17,076
(15.663)
[17,565)
(16,251)
(15.852)
{489)
14.677
10.946
13,500
555,128
(31,493)
17.993
(17,993)
(17.993)
537. L35
603,930
86,495
(100,177)
(16,251)
(29.933)
i73,997
Allocation-
Revenue
Capital
Total Restrictrd
48.802
555,128
86.495
(100.177)
1.742
(17,993)
(11.940)
(17,993)
36.862
537. l35
603.930
86.495
(100,177)
(16.251)
(29,933)
573,997

Page 36
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS fcDnllnuedJ
YEAR ENDED 31 DECEMBER 2022
26. MOVEMENT IN FiJNDS (Continued)
A¢cumulated
Surplus of
income over
¢xpendityic at
l Jan2021
Accumulated
surplus of
SuFplusJ (deficit) in￿rne over
aftertransf¢r5 expenditure at 31
2021
Dec 2021
Incom¢
2021
Expenditure
2021
Trepsfeis
2021
Restricted Fund5
Core activities
Family Support
Children's
Youth Project
Volunteer
Programme
Outrea¢h Project
Centre
- Revenue
- C￿ltaL
TotaiRcstrscted
Funds
2.540
330
35,808
34JOI
(35.040)
(31,693)
592
lJ60
1608
3.900
1938
10,961
93.481
(73.9l3)
19568
30,529
684
(684)
(684)
11,435
61,513
(50,078)
11.435
21,446
(39531)
18.085
(17.993)
573.121
(17,993)
555,128
587,636
246,549
(230.255)
l6294
603,930
Allocation-
Revenue
Capital
Total Restricted
Funds
14,515
573.121
246,549
(230,255)
17.993
(17,993)
34,287
(17,993)
48,802
555,128
587.636
246,549
(230255)
16294
603,930

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS
YEAR ENDED 31 DECEMBER 2022
Page 37
27. ANALYSIS OF CORE ACTtVITIEI S
Unrestricted Reslricted
Funds
Funds
COME
Donations
Willowfield Parish Church
Other Donations
Gift aid
Interest receivable
1.472
510
6,021
332
1,472
Grants
Tudoi. Trust
Church of Ireland Priorities Fund
35,500
2,500
38,000
TOTAL INCOl*t&
44,863
1.472
EXPEfiDITtTRE
Salaries
Programme expenses
TOTAL EXPE1￿lTURE
41.968
1,527
43,495
1,472
1,472
SURPLUS OF INCOME OVER EXPENDITU17E FOR THE
YEAR
1,368
38,000
Accumulated surplus of Income over Expenditure at l January 2022
li
NET INCOMING TRANSFEIRS IN THE YEAR
3,900
ACCUMULATED SURPLUS OF JTr4COME
OVER EXPENDITURE AT 31 DECEMBER 2022
39,368
3,900

Page 38
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS fcondnuedj
YEAR ENDED 31 DECEMBER 2022
li
28. ANALYSIS OF FAKILY SUPPORT PROJTCT
Uurestricted Restricted
Funds
Funds
tNCOMK
Donations
Other Donations
6,838
6,838
44
Grants
Dfc
Church of Treland Priorities Fund
Enkalon Foundation
Department of Forei￿ Affairs
34,841
5,500
1,000
3,500
38,341
6.500
TOTAL llYCOME
13,338
38,385
Salaries
Programme expenses
Rates
Light and heat
Insurance
18,771
961
24.669
5215
164
1,569
2,367
33,984
TOTAL EXPENDITURE
19,732
(DEFicrr)ISilRPLUS OF INCOThtE OVER EXPENDITURE
FOR TBE YEAR
Accumulated surplus of Income over Expenditure at l January 2022
NET JNCOMThTG TRANSFERS IN TILE YEAR
li
(6394)
1,143
5.251
4,401
2,938
ACCIIMULATED SURPLUS OF INCOlklE OVER
EXPENDITURE AT 31 DECE1￿IBER 2022
7J39

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COIIfiPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF IVIOVEMENT ON FUNDS (Gontlnuec
YEAR ENDED 31 DECEMBER 2022
Page 39
29. ANALYSIS OF CHILDRENYS Al*lD YOUTH PROJECT
Uni'estrieted Restricted
Funds
Funds
COME
Donations
WiElowfield Parish Church
Other Donations
6.100
5,361
10.085
11.461
10,085
Grants
EBCDA
BeKfast City Council
Church of Ireland Orphan5 and Children Society
Irish Youth Foundation
Ardbarron Trust
Garfield Weston Foundation
East Belfast Alternatives
Youth Action NI
Belfast Harbour Community Awards
Victoria Homes Trust
3,777
20.000
4.800
4.000
17,500
1.000
350
850
3.000
49.300
5.977
TOTAL TNCOME
60,761
16,062

Page 40
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (continuedl
YEAR ENDED 31 DECEMBER 2022
Z9. ANALYSIS OF CHILDREN'S Al￿ Yo1￿ PROJECT (¢onllnwedJ
li
Ullrestricted Restricted
Funds
Fund5
EXPENDITURE
Salaries
Programme expenses
Repairs and maintenance
TOTAL EXPENDITURE
60,629
6,724
438
11,085
4,578
67,791
15,663
(DEFICTf)ISURPLUS OF INcOTr￿ OVER EXPETrIDITURE
FOR THE YEAR
Accumulated surplus of Income over Expenditure at l January 2022
NET JNCOTrItNGI(OUTGOJF4G) TRANSFERS IN THE YEAR
(7,030)
399
30,529
(16,251)
7,030
ACCI]MULATED StrRPLUS OF INCOME OVER
EXPENDITUIIE AT 31 DECEKBER 2022
14,677

Page 41
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (contAnued)
YEAR ENDED 31 DECEMBER 2022
30. AIYALYSIS OF OUTREACH PROJECT
Unrestricted Restricted
Funds
Funds
COME
Donations
WillowfIeld Parish Church
Other Doiiations
3.079
38,541
41,620
7.544
3.270
10,814
Grants
Belfast City Council
The Maui'ice & Hilda Laiiig Charitable Ti'ust
Belfast Cathedral Black Sant& Appeal
TBF & KL Thompson Trust
Archer Trust
Churcli of Ireland Priorities Fund
Hinchley Trust
Christians Against Poverty
Halifax Foundation
EBCDA
Community Foundation NI
Anonymous
1,000
7,000
450
6,000
1,500
5,000
10,000
1,200
4,000
250
1,012
4,172
35,322
6,262
TOTAL TNCOME
76.942
17,076

Page 42
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (cantlnugdj
YEAR ENDED 31 DECEMBER 2022
30. ANALYSIS OF OITIREACll PROJECT (eontlnued)
Unrestricted Restrlcted
Funds
Funds
EXPENJ)rruRE
Salaries
Programme expenses
Light and heat
Repairs and maintenance
Ststionery, supplies and telephone
TOTAL EXPEKDITURE
63,840
6,537
3.487
882
614
11.401
6.164
75,360
17.565
SURPLUS OF INCOMEI(])EFICIT) OVER EXPENDITtrRE
FOR THE YEAR
Accumulated surplus of Income over Expendithre at l January 2022
NET INCOMING TRANSFERS JN THE YEAR
li
1,582
(489)
11,435
ACCUMULATED SiIRPLUS OF INCOME OVER
EXPENDITURE AT 31 DECEMBER 2022
1,582
10,946

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (conllnued)
YEAR ENDED 31 DECEMBER 2022
Page 43
31. ANALYSIS OF TrllCAH CEI NTRE AND BUILDINGS
Unrestricted Restricted
Funds
Funds
JNCOME
Donations
Willowfield Parish Church
Other Donations
1,552
1,761
3,313
Grants
Belfast City Council
Halifax Foundation
EBCDA
l3,000
500
500
500
13,500
Other
Rent received
1,950
1.950
TOTAL INCOME
5.763
13,500
EXPENDITURE
Salari¢s
Caretaker and cleaning
Programme expenses
Rates
Repairs and maintenance
Stationery, supplies and telephone
Insurance
Motor vehicle expenses
Bank fees
Depreciation
Audit fees
1.521
1,916
7,571
623
971
2,013
1,898
803
1.180
133
2,000
17,993
2.604
9.733
TOTAL EXPEIqDITURE
31.493

Page 44
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (continued)
YEAR ENDED 31 DECEMBER 2022
31. ANALYSIS OF MtCAH CENTRE AND BUILDJNGS (eondRMedJ
Unrestricted Restricted
Funds
Funds
DEFICIT OF ]NCOME OVER EXPENDITURE FOR
YEAR
Accumulated surplus of Income over Expenditure at l January 2022
NET INCOMtNG TRANSFERS IN THE YEAR
(3,970)
(17,993)
555.128
3,970
ACCUMULATED StrRPLUS OF jNC0Tr￿ OVER
EXPENDITURE AT 31 DEcEE￿BER2022
537.135