Receipts and Payments Accounts Year Ended 31 December 2024
Charity Name Charity Number
Ardkeen Parish Church NIC103749
Section A Receipts and Payments
Receipts
| Unrestricted Funds Restricted Funds Total £ £ 2024 |
Unrestricted Funds Restricted Funds Total £ £ 2024 |
Unrestricted Funds Restricted Funds Total £ £ 2024 |
|
|---|---|---|---|
| FWO & Gift Aid | 16,651.60 | 0.00 | 16,651.60 |
| Income from Charitable Activities | 1,280.45 | 900.00 | 2,180.45 |
| Bank Interest | 29.29 | 0.00 | 29.29 |
| Dividends | 54.37 | 0.00 | 54.37 |
| Total Receipts | 18,015.71 | 900.00 | 18,915.71 |
Payments
| Cost of Charitable Activities | 7,214.96 | 0.00 | 7,214.96 |
|---|---|---|---|
| Maintenance Costs | 1,010.66 | 0.00 | 1,010.66 |
| Donation to Mission | 0.00 | 1,000.00 | 1,000.00 |
| Governance Costs | 957.76 | 0.00 | 957.76 |
| Total Payments | 9,183.38 | 1,000.00 | 10,183.38 |
| Surplus/(Deficit) for theyear | 8,832.33 | -100.00 | 8,732.33 |
|---|---|---|---|
| Transfers between funds | -100.00 | 100.00 | 0.00 |
| Cash Funds at 31 December 2023 | 18,900.01 | 0.00 | 18,900.01 |
| Cash Funds at 31 December 2024 | |||
| 27,632.34 | 0.00 | 27,632.34 |
Total 2023
14,220.17 5,158.51 13.18 50.12 19,441.98
9,193.59 841.85 0.00 987.65 11,023.09
8,418.89 0.00 10,481.12 18,900.01
Statement of Balances as at 31 December 2024
Charity Name Charity Number
Ardkeen Parish Church NIC103749
Section B Statement of Assets and Liabilities at Year End
B1 Cash Funds
| B1 Cash Funds | ||||
|---|---|---|---|---|
| Unrestricted Funds Restricted Funds Total Total £ £ 2024 2023 |
||||
| Current Account | 27,632.34 | 0.00 | 27,632.34 | 18,900.01 |
| Total Cash Funds | 27,632.34 | 0.00 | 27,632.34 | 18,900.01 |
| B2 Investment Assets | ||||
| Investments with the Representative Church Body (RCB) | Unrestricted | 1,841.00 |
B3 Assets Retained for the Charity's own use
Fund to which Current Value asset belongs
| Church Hall Buildings and Contents | Unrestricted | 309,840.58 | 309,840.58 |
|---|---|---|---|
| Church Buildingand Contents | Unrestricted | 795,938.90 | |
| Total | 1,105,779.48 | ||
| B4 Liabilities Fund to which asset belongs |
|||
| Amounts outstandingto the Diocese | Unrestricted | 29,747.70 | 31,947.70 |
Section C Notes to the Accounts
Trustees Remuneration and Expenses
No Trustee received remuneration for the services provided during the year (2023 : £Nil) The amount paid to Trustees in respect of expenses incurred while providing services was £Nil (2023 : £Nil)
Signed by Trustees on behalf of all Trustees
Signature Print Name Date of Approval
Audit of Ardkeen Parish Church accounts 31 December 2024
Barry Mitchell
In accordance with the Commission's Directions, the following independent examination of Ardkeen Parish Church ('the Church') 2024 accounts
| Record of work done | |
|---|---|
| Direction 1: Examination and accounting thresholds |
Section 65(3) of the Charities Act (Northern Ireland) 2008 (the Act) outlines that charity trustees may elect to have an independent examination, as opposed to a statutory audit, if their gross income in that year is less than £500,000. Section 64(3) of the Act outlines that where gross income in that year is less than £250,000, the charity trustees may prepare: - a receipts and payments account, and - a statement of assets and liabilities, instead of a statement of accounts as prescribed by regulations made by the Department (e.g. an accruals account). For 2024 the Church treasurer and secretary have: - elected to have an independent examination rather than an audit; and - prepared receipts and payments accounts. This is appropriate on the basis that: - gross income for 2024 was £18,916. This has been confirmed through review of bank statements and general ledger activity; and - there is nothing in the Church's governing document which requires any form of professional audit. For 2018 the Charities Commission required an audit to be completed. When queried with CCNI for subsequent years, they did not request a full audit to be completed and outlined that an independent examiners report would |
| b ff |
| Direction 2: Independence |
There are no actual or perceived conflicts of interest that prevent me as examiner from carrying out an independent examination of the Church accounts. I confirm that: - I am not a trustee of the Church; - I have no financial or commercial relationship with the Church; - I have no control or influence over a major donor to the Church; and - I have no close personal relationships with the Church trustees - my cousin is the Treasurer, however this does not fall within the definition of a close personal relationship. |
|---|---|
| Direction 3: Documentation |
This record, along with supporting working papers where relevant, will document the examination procedures carried out to address each of the Commission's Directions. |
| Direction 4: Understanding the charity |
The charity is a Parish Church. It exists to advance Christian religion through regular worship, and communicating and caring for parishioners and others in their community. The trustees are made up of elected parishioners and community representatives. Receipts are generated from FWO and dividends from investments in RCB. These receipts are then applied to worship costs and the upkeep of the Church estate. For several years the Church has been unable to fulfil central assessments from the Diocese, resulting in the accumulation of a significant debt balance. Review of accounting records, constitution and minutes has confirmed my understanding of the aims and objectives of the Church. |
| Direction 5: Check that accounting records are kept and not materially misstated |
Testing discovered that no accounting records were maintained for donations of £900 received for bikes for miradi. In addition, no accounting records maintained for a grave receipt of £60. It is important that these amounts are included on lodgement sheets and are identifiable as separate transactions within the general ledger. Apart froim the above, accounting records have been maintained for transactions during the year. I have been able to agree transactions per the bank statement to supporting documentation in the majority of instances. |
|---|---|
| Direction 6: Check that the charity accounts are consistent with the accounting records |
Accounts are consistent with accounting records. |
| Direction 7: Check that any identified conflicts of interest or related party transactions were properly authorised and appropriately disclosed. |
No conflicts of interest or related party transactions have been identified from a review of accounting records and supporting documentation. No private benefit to a trustee identified from the Church activities during 2024. |
| Direction 8: Analytical Review |
See analytical review tab. Movements have been investigated and explained. |
| Direction 9: Check the form and content of accounts |
Form and content of the accounts confirmed in the record of work done above as follows: - Direction 1 - confirmed that it is appropriate for the Church to produce receipts and payments accounts. - Direction 6 - confirmed that the required statements have been prepared and agree to supporting records. In addition, appropriate funds have been identified and presented in the accounts. Accountsprepared are in accordance with Commissionpro-forma. |
|---|---|
| Direction 11: Compare the trustee' annual report with the accounts for consistency |
Trustees' report has been reviewed for consistency with the receipts and payments account and statement of assets and liabilities. Narrative information is consistent with figures disclosed in the accounts. |
s was completed:
Matters arising No matters for attention. Conditions for independent examination, and receipts and payments accounts have been met.
No matters for attention. I am independent of the Church.
No matters for attention. Appropriate arrangements have been put in place to document examination procedures. No matters for attention. An understanding of the Church has been obtained in order to plan specific examination procedures.
Accounting records have not been maintained for donations received during the year. My report has been qualified in this regard. See above No matters for attention. No conflicts of interest or related party transactions identified. No matters for attention.
No matters for attention. Appropriate accounts have been prepared and presented. Trustees' report obtained and agreed to the accounts for consistency.
Name Ardkeen Parish Church Year 31 December 2024 Charity No. NIC103749
Opening Balance
Date Transaction description
02-Jan-24 Hayley McCullough 03/01/24 Yolande Truesdale 03-Jan-24 Kerri Truesdale 08-Jan-24 ATM Centra UK 09-Jan-24 PO 2 The Square Newtownards 15-Jan-24 Diocese of Down 18-Jan-24 PO 2 The Square Newtownards 18-Jan-24 Post Office Counter 18-Jan-24 Post Office Counter 18-Jan-24 PO UK chq 19-Jan-24 Heather Adair 22-Jan-24 Diocese of Down 23-Jan-24 PO 2 The Square Newtownards 24-Jan-24 PO UK chq 25-Jan-24 Diocese of Down 27-Jan-24 Heather Adair 29-Jan-24 Diocese of Down 29-Jan-24 ATM Centra UK 29-Jan-24 Yolande Truesdale 29-Jan-24 God Marshall CM 30-Jan-24 PO 2 The Square Newtownards 31-Jan-24 Fees according to advice 02-Feb-24 God Marshall CM 03-Feb-24 Heather Adair 05-Feb-24 Kenneth Hughes 06-Feb-25 PO 2 The Square Newtownards 07-Feb-24 PO UK chq 10-Feb-24 Heather Adair 14-Feb-24 PO 2 The Square Newtownards 15-Feb-24 Diocese of Down 22-Feb-24 Diocese of Down 24-Feb-24 Heather Adair 26-Feb-24 PO 2 The Square Newtownards 26-Feb-24 diocese repayment 26-Feb-24 Post Office DB Chq 26-Feb-24 UK cheques 29-Feb-24 Fees according to advice 29-Feb-24 Kenneth Hughes 29-Feb-24 Yolande Truesdale 29-Feb-24 Kerri Truesdale
18,900.01
| Value | Balance | Rec/Exp |
|---|---|---|
| 60.00 | 18,960.01 | Receipts |
| 30.00 | 18,990.01 | Receipts |
| 10.00 | 19,000.01 | Receipts |
| 240.00 | 18,760.01 | Payments |
| 505.00 | 19,265.01 | Receipts |
| 36.58 | 19,228.43 | Payments |
| 180.00 | 19,408.43 | Receipts |
| 489.59 | 18,918.84 | Payments |
| 142.42 | 18,776.42 | Payments |
| 40.00 | 18,816.42 | Receipts |
| 15.00 | 18,831.42 | Receipts |
| 66.00 | 18,765.42 | Payments |
| 165.00 | 18,930.42 | Receipts |
| 40.00 | 18,970.42 | Receipts |
| 100.00 | 18,870.42 | Payments |
| 15.00 | 18,885.42 | Receipts |
| 66.20 | 18,819.22 | Payments |
| 120.00 | 18,699.22 | Payments |
| 50.00 | 18,749.22 | Receipts |
| 70.00 | 18,819.22 | Receipts |
| 185.00 | 19,004.22 | Receipts |
| 8.32 | 18,995.90 | Payments |
| 25.00 | 19,020.90 | Receipts |
| 15.00 | 19,035.90 | Receipts |
| 200.00 | 19,235.90 | Receipts |
| 212.00 | 19,447.90 | Receipts |
| 40.00 | 19,487.90 | Receipts |
| 15.00 | 19,502.90 | Receipts |
| 130.00 | 19,632.90 | Receipts |
| 36.58 | 19,596.32 | Payments |
| 66.00 | 19,530.32 | Payments |
| 15.00 | 19,545.32 | Receipts |
| 220.00 | 19,765.32 | Receipts |
| 100.00 | 19,665.32 | Payments |
| 100.00 | 19,765.32 | Receipts |
| 40.00 | 19,805.32 | Receipts |
| 35.72 | 19,769.60 | Payments |
| 100.00 | 19,869.60 | Receipts |
| 30.00 | 19,899.60 | Receipts |
| 10.00 | 19,909.60 | Receipts |
04-Mar-24 PO 2 The Square Newtownards 04-Mar-24 ATM Centra UK 04-Mar-24 PO UK chq 09-Mar-24 Heather Adair 15-Mar-24 Diocese of Down 16-Mar-24 Heather Adair 22-Mar-24 Diocese of Down 22-Mar-24 Ardkeen C Kinkead 22-Mar-24 Heather Adair 25-Mar-24 Diocese repayment 27-Mar-24 Diocese of Down 27-Mar-24 PO 2 The Square Newtownards 27-Mar-25 UK cheques 27-Mar-25 UK cheques 28-Mar-25 Fees according to advice 29-Mar-24 Interest 30-Mar-24 Yolande Truesdale 02-Apr-24 Kenneth Hughes 04-Apr-24 Bowen Bailie Grass Cutting 06-Apr-24 Heather Adair 12-Apr-24 PO 2 The Square Newtownards 12-Apr-24 UK cheques 13-Apr-24 Heather Adair 15-Apr-24 Diocese of Down 15-Apr-24 Centra Cloughey 15-Apr-24 Centra Cloughey 15-Apr-24 Centra Cloughey 15-Apr-24 ATM Centra UK 15-Apr-25 post office counter 22-Apr-24 Diocese of Down 22-Apr-24 Geace Neills 24-Apr-24 Diocese of Down 25-Apr-24 CH 201617 25-Apr-24 Diocese repayment 27-Apr-24 Yolande Truesdale 29-Apr-24 Kenneth Hughes 29-Apr-24 Heather Adair 30-Apr-24 Fees according to advice 07-May-24 PO 2 The Square Newtownards 07-May-24 BMAC Kircubbin 07-May-24 Post Office UK cheq 10-May-25 Northern Ireland Water 12-May-24 Heather Adair 15-May-24 Diocese of Down 22-May-24 Diocese of Down 22-May-24 PO 2 The Square Newtownards 22-May-24 PO UK chq
100.00 20,009.60 Receipts 150.00 19,859.60 Payments 20.00 19,879.60 Receipts 15.00 19,894.60 Receipts 36.58 19,858.02 Payments 15.00 19,873.02 Receipts 66.00 19,807.02 Payments 20.00 19,827.02 Receipts 15.00 19,842.02 Receipts 100.00 19,742.02 Payments 66.20 19,675.82 Payments 739.90 20,415.72 Receipts 30.00 20,445.72 Receipts 60.00 20,505.72 Receipts 4.77 20,440.95 Payments 4.87 20,445.82 Receipts 40.00 20,485.82 Receipts 100.00 20,585.82 Receipts 74.50 20,511.32 Payments 15.00 20,526.32 Receipts 421.50 20,947.82 Receipts 20.00 20,967.82 Receipts 10.00 20,977.82 Receipts 36.58 20,941.24 Payments 199.00 20,742.24 Payments 199.00 20,543.24 Payments 83.43 20,459.81 Payments 240.00 20,219.81 Payments 285.90 19,933.91 Payments 66.00 19,867.91 Payments 200.00 19,667.91 Payments 132.40 19,535.51 Payments 38.63 19,496.88 Payments 100.00 19,396.88 Payments 40.00 19,436.88 Receipts 100.00 19,536.88 Receipts 10.00 19,546.88 Receipts 5.43 19,541.45 Payments 1,297.40 20,838.85 Receipts 120.00 20,718.85 Payments 180.00 20,898.85 Receipts 103.05 20,795.80 Payments 20.00 20,815.80 Receipts 36.58 20,779.22 Payments 66.00 20,713.22 Payments 471.00 21,184.22 Receipts 60.00 21,244.22 Receipts
28-May-24 PO 2 The Square Newtownards 28-May-24 Diocese repayment 29-May-24 Diocese of Down 29-May-24 Kenneth Hughes 30-May-24 Blaze Fire extinguisher services 30-May-24 Bowen Bailies grass cutting 30-May-24 Bikes for Maridi 31-May-24 Fees according to advice 31-May-24 Yolande Truesdale 02-Jun-24 Heather Adair 04-Jun-24 ATM Uk Centra 16-Jun-24 Heather Adair 21-Jun-24 Diocese of Down 22-Jun-24 Heather Adair 25-Jun-24 Diocese repayment 27-Jun-24 PO 39A Cooks Brae NE 28-Jun-24 fees according to advice 28-Jun-24 RCB Distribution 28-Jun-24 Diocese of Down 28-Jun-24 Post Office UK cheq 28-Jun-24 Yolande Truesdale BM Bike donations BM Bike donations 28-Jun-24 Interest 01-Jul-24 Kenneth Hughes 05-Jul-24 Po 2 The Square Newtownards 05-Jul-24 Deposit UK Chq 18-Jul-24 BMAC Kircubbin 18-Jul-25 BMAC Kircubbin 22-Jul-24 Post office counter 22-Jul-24 Post office counter 22-Jul-24 Bowen Bailies grass cutting 23-Jul-24 PO 2 The Square Newtownards 24-Jul-24 Centra cloughey 24-Jul-24 PO UK chq 25-Jul-24 Diocese of Down 25-Jul-24 Diocese repayment 26-Jul-24 Diocese of Down 29-Jul-24 Kenneth Hughes 31-Jul-24 Fees according to advice 31-Jul-24 Diocese of Down 31-Jul-24 PO 2 The Square Newtownards 31-Jul-24 ATM Uk Centra 31-Jul-24 Yolande Truesdale 31-Jul-24 PO UK chq 01-Aug-24 Ardkeen C Kinkead 18-Aug-24 Heather Adair
180.00 21,424.22 Receipts 100.00 21,324.22 Payments 66.20 21,258.02 Payments 100.00 21,358.02 Receipts 72.00 21,286.02 Payments 125.00 21,161.02 Payments 1,000.00 20,161.02 Payments 4.85 20,156.17 Payments 40.00 20,196.17 Receipts 15.00 20,211.17 Receipts 150.00 20,061.17 Payments 20.00 20,081.17 Receipts 36.58 20,044.59 Payments 20.00 20,064.59 Receipts 100.00 19,964.59 Payments 1,237.00 21,201.59 Receipts 8.20 21,193.39 Payments 31.01 21,224.40 Receipts 66.00 21,158.40 Payments 100.00 21,258.40 Receipts 40.00 21,298.40 Receipts 900.00 22,198.40 Receipts 900.00 21,298.40 Receipts 5.11 21,303.51 Receipts 100.00 21,403.51 Receipts 249.80 21,653.31 Receipts 20.00 21,673.31 Receipts 120.00 21,553.31 Payments 30.00 21,523.31 Payments 213.82 21,309.49 Payments 136.61 21,172.88 Payments 180.00 20,992.88 Payments 353.90 21,346.78 Receipts 9.98 21,336.80 Payments 20.00 21,356.80 Receipts 66.00 21,290.80 Payments 100.00 21,190.80 Payments 36.58 21,154.22 Payments 100.00 21,254.22 Receipts 6.02 21,248.20 Payments 66.20 21,182.00 Payments 660.00 21,842.00 Receipts 150.00 21,692.00 Payments 40.00 21,732.00 Receipts 60.00 21,792.00 Receipts 20.00 21,812.00 Receipts 10.00 21,822.00 Receipts
22-Aug-24 Diocese of Down 22-Aug-24 Diocese of Down 27-Aug-24 Diocese repayment 28-Aug-24 PO 2 The Square Newtownards 28-Aug-24 PO UK chq 28-Aug-24 Yolande Truesdale 29-Aug-24 Kenneth Hughes 30-Aug-24 Fees according to advice 01-Sep-24 Heather Adair 09-Sep-24 ATM Uk Centra 13-Sep-24 Heather Adair 16-Sep-25 Diocese of Down 16-Sep-24 PO 39A Cooks Brae NE 17-Sep-24 Diocese of Down 17-Sep-25 Post Office UK cheq 21-Sep-24 Yolande Truesdale 25-Sep-24 Diocese repayment 30-Sep-24 Fees according to advice 30-Sep-34 Kenneth Hughes 30-Sep-24 Interest 06-Oct-24 Heather Adair 09-Oct-24 PO 2 The Square Newtownards 09-Oct-24 BMAC Kircubbin 09-Oct-24 Post Office UK cheq 12-Oct-24 Heather Adair 14-Oct-24 post office counter 14-Oct-24 post office counter 19-Oct-24 Heather Adair 21-Oct-24 Diocese of Down 21-Oct-24 Diocese of Down 21-Oct-24 Yolande Truesdale 23-Oct-24 Po 2 The Square Newtownards 23-Oct-24 PO UK chq 25-Oct-24 Diocese repayment 29-Oct-24 Kenneth Hughes 31-Oct-24 Fees according to advice 3-Nov-24 Heather Adair 6-Nov-24 Diocese of Down 8-Nov-24 Heather Adair 10-Nov-24 Envelope Systems 10-Nov-24 Bowen Bailie Grass Cutting 10-Nov-24 NI Water 13-Nov-24 BMAC Kircubbin 16-Nov-24 Heather Adair 18-Nov-24 Diocese of Down 18-Nov-24 Diocese of Down 18-Nov-24 PO 2 The Square Newtownards
36.58 21,785.42 Payments 66.00 21,719.42 Payments 100.00 21,619.42 Payments 860.10 22,479.52 Receipts 110.00 22,589.52 Receipts 40.00 22,629.52 Receipts 100.00 22,729.52 Receipts 6.48 22,723.04 Payments 20.00 22,743.04 Receipts 120.00 22,623.04 Payments 10.00 22,633.04 Receipts 36.58 22,596.46 Payments 415.00 23,011.46 Receipts 66.00 22,945.46 Payments 1,020.00 23,965.46 Receipts 40.00 24,005.46 Receipts 100.00 23,905.46 Payments 5.57 23,899.89 Payments 100.00 23,999.89 Receipts 5.62 24,005.51 Receipts 15.00 24,020.51 Receipts 1,079.00 25,099.51 Receipts 180.00 24,919.51 Payments 60.00 24,979.51 Receipts 15.00 24,994.51 Receipts 83.55 24,910.96 Payments 97.58 24,813.38 Payments 15.00 24,828.38 Receipts 36.58 24,791.80 Payments 66.00 24,725.80 Payments 40.00 24,765.80 Receipts 326.00 25,091.80 Receipts 60.00 25,151.80 Receipts 100.00 25,051.80 Payments 100.00 25,151.80 Receipts 4.13 25,147.67 Payments 15.00 25,162.67 Receipts 134.20 25,028.47 Payments 20.00 25,048.47 Receipts 111.86 24,936.61 Payments 240.00 24,696.61 Payments 113.75 24,582.86 Payments 120.00 24,462.86 Payments 20.00 24,482.86 Receipts 36.58 24,446.28 Payments 66.00 24,380.28 Payments 866.00 25,246.28 Receipts
| 19-Nov-24 | Post Office UK cheq | 80.00 25,326.28 Receipts |
|---|---|---|
| 21-Nov-24 | Yolande Truesdale | 35.00 25,361.28 Receipts |
| 21-Nov-24 | Kerri truesdale | 5.00 25,366.28 Receipts |
| 23-Nov-24 | Heather Adair | 20.00 25,386.28 Receipts |
| 25-Nov-24 | Diocese repayment | 100.00 25,286.28 Payments |
| 26-Nov-24 | po 2 The Square Newtownards | 545.00 25,831.28 Receipts |
| 26-Nov-24 | Vistaprint | 42.49 25,788.79 Payments |
| 28-Nov-24 | diocese of Down | 66.20 25,722.59 Payments |
| 29-Nov-24 | Fees according to advice | 6.26 25,716.33 Payments |
| 29-Nov-24 | Kenneth Hughes | 100.00 25,816.33 Receipts |
| 3-Dec-24 | BMAC Kircubbin | 120.00 25,696.33 Payments |
| 8-Dec-24 | Heather Adair | 20.00 25,716.33 Receipts |
| 9-Dec-24 | CH201618 | 36.80 25,679.53 Payments |
| 16-Dec-24 | Diocese of Down | 36.58 25,642.95 Payments |
| 18-Dec-24 | Diocese of Down | 58.10 25,584.85 Payments |
| 18-Dec-24 | Diocese of Down | 66.00 25,518.85 Payments |
| 20-Dec-24 | CH201619 | 855.24 24,663.61 Payments |
| 20-Dec-24 | Yolande Truesdale | 35.00 24,698.61 Receipts |
| 20-Dec-24 | Kerri truesdale | 5.00 24,703.61 Receipts |
| 23-Dec-24 | PO 39A Cooks Brae NE | 781.00 25,484.61 Receipts |
| 23-Dec-24 | Po 39A Cooks Brae NE | 1,220.45 26,705.06 Receipts |
| 23-Dec-24 | PO 39A Cooks Brae NE | 272.00 26,977.06 Receipts |
| 30-Dec-24 | RCB Distribtion | 23.36 27,000.42 Receipts |
| 30-Dec-24 | Kenneth Hughes | 100.00 27,100.42 Receipts |
| 30-Dec-24 | Diocese repayment | 100.00 27,000.42 Payments |
| 31-Dec-24 | Fees according to advice | 6.77 26,993.65 Payments |
| 31-Dec-24 | 9050396 Cash | 445.00 27,438.65 Receipts |
| 31-Dec-24 | uk cheques | 120.00 27,558.65 Receipts |
| 31-Dec-24 | Interest | 13.69 27,572.34 Receipts |
Fund
Nominal
Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Governance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Governance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid
Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Income from Charitable Activities Unrestricted Funds Governance Costs Unrestricted Funds Bank Interest Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Maintenance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Maintenance Costs Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Governance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds Maintenance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid
| Unrestricted Funds | FWO & Gift Aid | |
|---|---|---|
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Maintenance Costs | |
| Unrestricted Funds | Maintenance Costs | |
| Restricted Funds | Donation to Mission | |
| Unrestricted Funds | Governance Costs | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Governance Costs | |
| Unrestricted Funds | dividends | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | FWO & Gift Aid | |
| Restricted Funds | Income from Charitable Activities | I have been told these monies relat |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | bank interest | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | Maintenance Costs | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Maintenance Costs | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Governance Costs | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | Cost of Charitable Activities | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | FWO & Gift Aid | |
| Unrestricted Funds | FWO & Gift Aid |
Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Governance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Governance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds bank interest Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Governance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Maintenance Costs Unrestricted Funds Maintenance Costs Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid
Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Governance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Maintenance Costs Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Governance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Income from Charitable Activities Unrestricted Funds FWO & Gift Aid Unrestricted Funds Dividends Unrestricted Funds FWO & Gift Aid Unrestricted Funds Cost of Charitable Activities Unrestricted Funds Governance Costs Unrestricted Funds FWO & Gift Aid Unrestricted Funds FWO & Gift Aid Unrestricted Funds Bank Interest
ted to bikes for Maridi - however there is no supporting documentation and Ardkeen have not provided de
,.tails of transactions
Audit of Ardkeen Parish Church accounts
31 December 2024 Analytical Review
| 2024 | 2023 | |
|---|---|---|
| Receipts | ||
| FWO & Gift Aid | 16,651.60 | 14,220.17 |
| Income from Charitable Activities | 2,180.45 | 5,158.51 |
| Bank Interest | 29.29 | 13.18 |
| Dividends | 54.37 | 50.12 |
| Total | 18,915.71 | 19,441.98 |
| Payments | ||
| Cost of Charitable Activities | 7,214.96 | 9,193.59 |
| Maintenance Costs | 1,010.66 | 841.85 |
| Donations | 1,000.00 | - |
| Governance Costs | 957.76 | 987.65 |
| Total | 10,183.38 | 11,023.09 |
Conclusion
Significant differences arise from changing activities and funds available.
Testing
Expenditure Date
Detail
Amount
| 08-Jan-24 | ATM Centra UK | 240.00 |
|---|---|---|
| 18-Jan-24 | Post Office Counter | 489.59 |
| 15-Apr-24 | Centra Cloughey | 199.00 |
| 15-Apr-24 | Centra Cloughey | 199.00 |
| 15-Apr-24 | ATM Centra UK | 240.00 |
| 15-Apr-25 | post office counter | 285.90 |
| 22-Apr-24 | Geace Neills | 200.00 |
| 30-May-24 | Bikes for Maridi | 1,000.00 |
| 22-Jul-24 | Post office counter | 213.82 |
| 22-Jul-24 | Bowen Bailies grass cutting | 180.00 |
| 09-Oct-24 | BMAC Kircubbin | 180.00 |
| 10-Nov-24 | Bowen Bailie Grass Cutting | 240.00 |
|---|---|---|
| 20-Dec-24 | CH201619 | 855.24 |
| Receipts | ||
| Date | Detail | Amount |
| 09-Jan-24 | PO 2 The Square Newtownards | 505.00 |
| 27-Mar-24 | PO 2 The Square Newtownards | 739.90 |
| 07-May-24 | PO 2 The Square Newtownards | 1,297.40 |
| 27-Jun-24 | PO 39A Cooks Brae NE | 1,237.00 |
| 31-Jul-24 | PO 2 The Square Newtownards | 660.00 |
| 28-Aug-24 | PO 2 The Square Newtownards | 860.10 |
| 17-Sep-25 | Post Office UK cheq | 1,020.00 |
| 09-Oct-24 | PO 2 The Square Newtownards | 1,079.00 |
| 18-Nov-24 | PO 2 The Square Newtownards | 866.00 |
| 26-Nov-24 | po 2 The Square Newtownards | 545.00 |
| 23-Dec-24 | PO 39A Cooks Brae NE | 781.00 |
| 23-Dec-24 | Po 39A Cooks Brae NE | 1,220.45 |
Variance
Comment
-
2,431.43 Increasing congregation, givings and donations
-
-2,978.06 Prior year had significant donataion from a bereaved family 16.11 Immaterial
-
4.25 Immaterial
-
-1,978.63 Minister stop accepting pulpit supply fee of £66 per service. 168.81 Immaterial
-
1,000.00 One off donation to Mission for bikes
-
-29.89 Immaterial
| Agreed to | Comment |
|---|---|
| supporting | |
| documentation | |
| Y | Organist - December 23 |
| Y | Electricity bill for Church |
| Y | Electricity bill for Church |
| Y | Electricity bill for Church |
| Y | Organist - March 2024 |
| Y | Electricity bill for Church Hall |
| Y | Gift voucher for accounts |
| Y | Agreed to letter from Diocese |
| Y | Electricity bill for Church |
| Y | |
| Y | Organist - September 2024 |
Y Y
Agreed to Comment supporting documentation
| Y | Agreed to late December 23 and early January 24 counts |
|---|---|
| Y | Agreed to March 24 count (to 24th) |
| N | There is a difference of £900 between the aggregate value of counts sheets betwe |
| Y | Agreed to counts between 26 May and 23 June |
| Y | Agreed to counts 14/7, 26/7 and 28/7 |
| Y | Agreed to August 24 counts |
| Y | Agreed to Sept 24 count (to 8th) |
| Y | £41 difference from lodgement sheet - however documentation provided which s |
| Y | Agreed to counts 27/10, 3/11 and 10/11 |
| Y | Agreed to counts 17/11, 24/11 and remembrance |
| Y | Agreed to December 24 count (to 22nd) |
| Y | Agreed to December 24 count (to 22nd) |
een April and June (2,525.40) and lodgements (3,525.40). I have been told this relates to money raised fo
or bikes.
Rec/Exp Fund Receipts Payments Receipts Restricted Funds FWO & Gift Aid Cost of Charitable Activities Payments Unrestricted Funds Income from CharitableMaintenance Costs Bank Interest Governance Costs Dividends Donation to Mission
Deferred_Income Trade_Creditors Accruals HMRC_PAYE/NIC Membership_Fees Performance_Squad_Deposits