Charity registration number.. 103477
St John's Church
Annual Report and Financial Statements
for the Year Ended 31 December 2022

StJohn's Church
Contents (continued)
Reference and Administrative Details
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
4t05
Balance Sheet
Notes to the Financial Statements
7t012

StJohn's Church
Reference and Administrative Details
Trustees
Mr A Byrne
Mr G Hanna
Mrs G Gleghorn
Mr B Cash
Mrs V Methven
Mrs B Gibson
Mrs B Mccaw
Mrs B Robb
MrJRoe
Mrs J White
Mrs H Mcclelland
Mrs J Wilson
Mrs S Roe
Mrs C Shannon
Mr D Maguinness
Mrs J Aulds
Rev Myrtle Morrison
103477
Charity Registration Number
Principal Office
1 Alan Close
Newcastle
Co. Down
BT33 OTA
Independent Examiner
KPS Accountants Limited
99 Central Promenade
Newcastle
Co. Down
BT33 OHH
Page 1

StJohn's Church
Trustees. Report
The trustees present the annual report together with the financial statements of the charity for the year
ended 31 December 2022.
Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated
charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assuran￿ against fraud and error.
The annual report was approved by the trustees of the charity on 18 April 2023 and signed on its behalf
by..
Mrs
Trust
ilson
Mrs C Shannon
Trustee
Page 2

St John's Church
Independent Examiner's Report to the trustees of St John's Church
I report to the trustees on my examination of the accounts of St John's Church for the year ended 31
December 2022.
Respective responsibilities of trustees and examiner
As the charity trustees you are responsible for the prepafation of the accounts in accordance with the
requirements of the Charities Act (Northern Ireland) 2008.
It is my responsibility to..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008-
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65{9)(b) of the Charities Act. and
state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with the general Directions given by the Charity Commission
for Northern Iieland under section 65{9}(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures
in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe".
1. That accounting records were not kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3 That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts lo be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1 } to {4) listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require drawin9 to your attention.
KPS Accountants Limited
99 Central Promenade
Newcastle
Co. Down
BT33 OHH
18 April 2023
Page 3

StJohn's Church
Statement of Financial Activities for the Year Ended 31 December 2022
Unrestricted
funds
Restricted
funds
Total
2022
Note
Income and Endowments from:
Donations and legacies
Investment income
90,147
21,446
14,873
105,020
21,455
Total income
111,593
14,882
126,475
Expenditure on:
Raising funds
Charitable activities
(3,955)
(102,247)
{3,955)
102.494)
(247
Total expenditure
Gainsllosses on investment assets
(106,202)
(4,664)
{247)
(106.449)
(4,664)
Net income
Gross transfers be￿een funds
727
11,701
14,635
{11,701}
15,362
Net movement in funds
12,428
2,934
15,362
Reconciliation of funds
Total funds brought fO￿ard
125,715
846,259
971,974
Total funds carried fofward
138,143
Unrestricted
funds
849,193
Restricted
funds
987.336
Total
2021
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
68,920
18,719
750
28
87,639
750
22.501
22,473
Total income
91,393
19.497
110,890
Expenditure on:
Raising funds
Charitable activities
(2,305)
(57,381)
(2,305)
(113,6181
(56,2371
Total expenditure
Gainsllosses on investment assets
(59,686)
2,715
{56,237)
(115,923)
2,715
Net incomel{expenditurel
Gross transfers between funds
34,422
11,701
(36,740}
{11,701)
(2,318)
Net movement in funds
46,123
(48,441)
(2,318)
The notes on pages 7 to 12 form an integral part of these financial statements.
Page 4

St John's Church
Statement of Financial Activities for the Year Ended 31 December 2022
(continued)
Unrestricted
funds
Restricted
funds
Total
2021
Note
Reconciliation of funds
Total funds brought forward
89,942
884,349
974,291
Total funds carried forward
136,065
835,908
971,973
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2021 is shown in note 9.
The notes on pages 7 to 12 form an integral part of these financial statements.
Page 5

StJohn's Church
(Registration number: 103477)
Balance Sheet as at 31 December 2022
2022
2021
Note
Fixed assets
Tangible assets
869,830
865,297
Current assets
Debtors
Investments
Cash at bank and in hand
11,224
37,626
58,367
32.963
85,084
118,048
107,217
Creditors: Amounts falling due within one year
Net current assets
{542)
{541)
117,506
106,676
Net assets
987,336
971,973
Funds of the charity:
Restricted income funds
Reslricted funds
849.193
835,908
Unrestricted income funds
Unrestricted funds
Other reserves
(833,831)
971,974
(838,226)
974,291
Total unrestricted funds
138.143
136,065
Total funds
987,336
971,973
The financial statements on pages 4 to 12 were approved by the trustees, and authorised for issue on 18
April 2023 and signed on their behalf by.
Mrs
Trustee
ilson
Mrs C Shannon
Trustee
The notes on pages 7 to 12 form an integral part of these financial statements.
Page 6

StJohn's Church
Notes to the Financial Statements for the Year Ended 31 December 2022
1 Accounting policies
Accounting conventton
The financial statements have been prepared under the historical cost convention, as modified by the
revaluation of certain assets the Charities Act (Northern Ireland) 2008 and the requirements of the
Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally
entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure Is accounted fof on an accruals basis and has been classified under headings that aggregate
all cost related to the category. Where costs cannot be directly attributed to particulai headings they have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
The tangible assets comprise the Parish Centre and Glebe House at cost and are not depreciated.
The Church buildings of St John's and St Colman's Graveyard are deemed to be Heritage assets as
defined by the SORP (FRS 102). These Heritage assets are not included on the balance sheet 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 user of the accounts or the Parish.
Taxation
The charity Is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity-
Restrictions arise when specified by the donor or when funds are raised for particulaf restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any
estimated residual value, over their expected useful economic life as follows..
Page 7

St John's Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the
ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at
amortised cost using the effective interest method, less provision for impairment. A provision for the
impairment of trade debtors is established when there is objective evidence that the charity will not be
able to collect all amounts due according to the original terms of the receivables.
2 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
funds
Donations and legacies-
Donations from individuals
Gift aid reclaimed
79,098
11.049
14,873
93,971
11,049
Total for 2022
90,147
14,873
105,020
Total for 2021
68,920
18,719
87,639
3 Investment income
Unrestricted
funds
General
Restricted
funds
Total
funds
Interest receivable and similar income..
Interest receivable on bank deposits
Other investment income
110
21,336
119
21.336
Total for 2022
21.446
21,455
Total for 2021
22.473
28
22,501
Page 8

StJohn's Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
4 Trustees rernuneration and expenses
During the year the charity made the following transactions with trustees-
Mrs J Wilson
£383 {2021'. £105> of expenses were reimbursed to Mrs J Wilson during the year.
Mrs K Law
£60 (2021: £124) of expenses were reimbursed to Mrs K Law during the year.
rJRoe
£168 (2021: £150) of expenses were reimbursed to Mr J Roe during the year.
Mr B Cash
£87 (2021.. £Nil) of expenses were reimbursed to Mr B Cash during the year.
Mrs J Aulds
£341 (2021.. £Nil) of expenses were reimbursed to Mis J Aulds during the year.
5 Staff costs
The monthly average number of persons (including senior management I leadership team) employed by
the charity during the year expressed as full time equivalents was as follows.
2022
2021
Number of employees
No employee received emoluments of more than £60.000 during the year
Page 9

St John's Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
6 Tangible fixed assets
Land and
buildings
Furniture and
equipment
Total
Cost
At 1 January 2022
Additions
834,850
34,250
13,166
869,100
13,166
At 31 December 2022
834.850
47,416
882,266
Depreciation
At 1 January 2022
Charge for the year
At 31 December 2022
3,803
8,633
3.803
8,633
12.436
12,436
Net book value
At 31 December 2022
834,850
34,980
869,830
At 31 December 2021
834,850
30,447
865.297
7 Debtors
2022
2021
Other debtors
11,224
8 Creditors: amounts falling due within one year
2022
2021
Trade creditors
542
541
Page 10

St John's Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
9 Funds
Balance at
31
December
2022
Balance at
1 January
2022
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
125.715
111,593
(110,8661
11,701
138.143
Restricted funds
846,259
14,882
(247)
(11,701)
849,193
Total funds
971,974
126,475
(111,113
987,336
Balance at
31
December
2021
Balance at
1 January
2021
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
Geneial
89,942
91,393
(56,971)
11,701
136,065
Restricted funds
884,349
19,497
(56,2371
{11,701)
835,908
Total funds
974,291
110,890
{113,208)
971,973
10 Analysis of net assets between funds
Total funds
at31
December
2022
Unrestricted
funds
General
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
34.980
89.306
(542)
834,850
28,742
869,830
118,048
(542)
987,336
Total net assets
123.744
863,592
Page 11

St John's Church
Notes to the Financial Statements for the Year Ended 31 December 2022
(continued)
Total funds
at31
December
2021
Unrestricted
funds
General
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
30,447
97,586
(541)
127,492
834,850
9,631
865,297
107,217
(541)
971,973
Total net assets
844,481
11 Analysis of net funds
At31
December
2022
At 1 January
2022
Cash at bank and in hand
Cuirent asset investments
58,367
37,626
58,367
37,626
Net debt
95,993
95,993
At31
December
2021
At 1 January
2021
Financing
cash flows
Cash at bank and in hand
Current asset investments
105,070
34,911
105,070
(34,9111
Net debt
139.981
(34,911)
105,070
12 Related party transactions
There were no related party transactions in the year.
Page 12

StJohn's Church
Statement of Financial Activities by fund for the Year Ended 31 December 2022
Total
Total
Unrestricted Unrestricted
Funds
Funds
2022
2021
Income and Endowments from:
Donations and legacies
Investment income
90,147
21,446
68,920
22,473
Total income
111,593
91,393
Expenditure on:
Raising funds
Charitable activities
(3,955)
(102,247
(2,305)
(57,381
Total expenditure
(106,202
(59,686
Net income
Gross transfers between funds
5,391
11,701
31,707
11,701
Reconciliation of funds
Total funds carried forward
17.092
43,408
This page does not form part of the statutory financial statements.
Page 13

St John's Church
Statement of Financial Activities by fund for the Year Ended 31 December 2022
(continued)
Total
Total
Restricted Restricted
Funds
Funds
2022
2021
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
14,873
18,719
750
28
Total income
14,882
19,497
Expenditure on-
Charitable activities
(247
(56,237
Total expenditure
(247
(56,237
Net incomel(expenditure)
Gross transfers between funds
14,635
(11,701)
(36,740)
(11,701)
Reconciliation of funds
Total funds carried fotward
2,934
{48.441)
This page does not forni part of the statutory financial statements.
Page 14

St John's Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2022
Total
2022
Total
2021
Income and Endowments from:
Donations and legacies (analysed below)
Charitable activities (analysed below)
Investment income (analysed below)
Total income
105,020
87,639
750
22,501
21,455
126,475
110,890
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
(3,955)
102,494)
(2,305)
113,618)
106.449
115,923
Net incomel(expenditure)
20,026
5,033
Reconciliation of funds
Total funds carried forward
20,026
5.033)
This page does not form part of the statutory financial statements.
Page 15

St John's Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2022
(continued)
Total
2022
Total
2021
Donations and legacies
Donations and legacies
105,020
105,020
87,639
87.639
Charitable activities
Charitable activities {analysed below)
750
750
Investment income
Interest receivable and similar income
Other investment income
119
21.336
109
22,392
21,455
22,501
Raising funds
Costs of generating donations and legacies
(3,955)
(2,305)
(3,955)
(2,305)
Charitable activities
Allocated support costs
(102,494)
{102,494
(113,618)
(113.618
This page does not form part of the statutory financial statements.
Page 16