Christ Church Castledawson Trustees, Annual Report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2022 Charities Number: NIC104846
Annual report and financial statements for the year ended 31 December 2022 Contents Pages References and administrative details of the Charity Trustees, report Independent Examiner's Report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 10-17
Christ Church Castledawson References and administrative details Charity Name.. Christ Church Castledawson Charity Registration Number.. NIC104846 Contsct Address: 12 Station Road Castledawson Magherafelt BT45 8AZ Northern Ireland Trustees Rev Canon Colin Welsh Noel Reid Noel Mcculloch Helen Mcculloch Maureen Winn- appointed April 23 Samuel Kirkpatrick Alan Campbell Gary Borland Joyce Campbell Ivan Young Isobel Kerr Jason Stewart Hazel Gilmour Gillian Atkinson Anne Reid Noel Chambers Andrew Branagh Everett Quigley- replaced April 23 Prlnclpal Offlce-bearors Clergy.. Honorary Treasurer.. Honorary Secretary.. Rector's Churchwarden: People's Churchwarden.. Reverend Canon Colin Welsh Mrs Isobel Kerr Mrs Joyce Campbell Mr Jason Stewart Mrs Gillian Atkinson Independent Audltor David Lyttle + Co Ltd 15 Meeting Street Magherafelt Co Londonderry BT45 6BN Principal Bankers Danske Bank Donegall Square West Belfast BT16JS
Christ Church Castledawson Trustees, Annual Re ort for the ear ended 31 December 2022 The Trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for the Church for the year ended 31 December 2022 Preface: The aftermath of the Covld 19 pandemic has resulted in a slowed return of parishioners and a delay In the full uptake of activities. This has had an impact of our achievements. Performance & Public Benefit. However we continue to work with passion and resolve to achieve our goals. Objectives and Activities The charitable purpose of the Church of Ireland is the advancement of the Christian religion. The principal function of the Parish of Christ Church Castledawson is to support the advancement ofthe Christian religion by promoting, through their work, the whole mission of the Church., pastoral, evangelical, social and ecumenical. Being open to and engaging with society as a whole and offering support to those needing help are fundamental to the practical delivery of the benefits of Christianity. As a result of activity in the pursuit of the advancement of the Christian religion, the Parish of Christ Church Castledawson has custody of property and of records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the Select Vestry of the Parish of Christ Church Castledawson. The actlvltles of tha ¢harlty At the heart of Christ Church Parish is a passionate desire to glorify God and demonstrate His love. This was achieved through our varied Sunday services which took place at 10am and 11.'30am', In an effort to encourage everyone back to church we ceased our online Sunday services. Additional events and special services took place during Christian festival seasons such as Lent,. Holy Week., Easter, Harvest, Remembrance Sunday, Advent and Christmas. Sunday School is a vital part of what we do as a church. Each Sunday from September- June Sunday School classes are held in our parish halls for children from age 4-16 years. Thankfully, with a more relaxed 'post covid, approach, our Sunday School has expanded and offers various age groups a chance to explore God's word and enjoy fellowship in a relaxed and welcoming atmosphere. In addition, a range of regular activities resumed 'post covid, such as Women's Fellowship, mid-week Prayer Meeting and Bible Study, Bowling Club, Dance Class, Mums and Tots, and Home groups These groups provide opportunities to enjoy fellowship with each other and be built up by one another in a practical Christian based way. Our Halls are also normally used to regularly facilitate, Girl Guides,. Scouts,. worship band practice and ladies bible study groups, and a local community based choir. In addition to Sunday and other Church services our church building is used for church choir practices. Post Covid- Each of these groups resumed activities in 2022 The Rectory is used to facilitate marriage preparation classes, confirmation preparation classes, occasional vestry meetings, occasional strategy group meetings and other private pastoral consultations throughout the year. We recognise that there are issues in our Parish ft)r individuals that stem from sickness, bereavement, ageing, incapacity, and those receiving medical treatment, care in hospital and local nursing homes. We are committed to helping these people in need with empathy, sympathy, love and compassion. This is done through occasional visits, the offer of private Holy Communion and prayer. Helping those in need, in this way, is a demonstration of our faith, 'we try to do as Jesus did!,
Christ Church Castledawson Trustees, Annual Report for the year ended 31 December 2022 (continued) We also actively seek to reach out into our community through a range of caring and educational programmes for young people. These projects include Sunday School, young people's group, Messy Church and holiday bible club. This year we also began a reading assistance programme {Equipping for Life) in the local school with volunteers from our parish offering 1 hr per week each to help children in the school with their literacy. Our 'Christmas Lights Tractor Run, also served as a means of engaging with and blessing all age groups in the wider community. Fund raising The purpose of our charitable fundraising is not only for our own costs, for example, our General Church Fund or Mustard Seed Fund but also for a variety of charitable needs. This is a tangible demonstration of our mission and outreach and an awareness that, as Christians, we are called to support other good causes. Activities such as concerts, birthday parties and other fund-raising events including.. Car Boot Sales,. Family Fun Night and Duck Race,. Charity Golf Day., Table Quiz; Car Treasure Hunt,. Autumn Tractor Run Second Chance. Sale and Abba Music Night were open to the whole of the church and wider community. At all times we keep in mind our Safeguarding Trust policy, Health and Safety requirements and catering regulations. We have endeavoured to adhere to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to benefit the whole of the community and achieve the Parish's objectives. MIs81ons and evangellsm Another part of the vision for Christ Church Castledawson is the outreach to the local community with events such as our annual Advent Carol Service, Christmas Carol Singing, the distribution of Mince pies and sweets pre-christmas and hot cross buns pre-Easter to the community along with Christian literature. These are timely reminders of God's love for all. This year we offered financial support to our neighbouring Sports Club, Moyola FC. We also financially support a range of missionary societies such as Church Army, Churches Ministry of Healing and the Bible Society (see financial report). Mission also extends beyond Ireland and established relationships and donations from Christ Church help to support different missionary societies abroad such as.. Christian Aid., Crosslinks,. The Leprosy Mission and The Bishop's Appeal (see financial report). Achlevements, Performance & Publlc Benefit Central to the work at all levels in the Parish is teaching God's word. to bring parishioners into a deeper relationship, knowledge and understanding of Jesus Christ as Lord and Saviour, so that they are thoroughly equipped and empowered to reach out into the community, both within and beyond the Parish boundaries. Christ Church continues to offer a range of services over the course of the year that we hope our community find both beneficial and spiritually fulfilling. We further hope that all who enter our buildings do so feeling welcome, safe, warm and secure. Our continuing desire is to reach out to all, seeking to transform the local community and build a Christ centred congregation which will be a witness for Jesus Christ and work for the advancement of His Kingdom. The direct benefit of participation in Church life includes the enjoyment of public worship and giving and receiving of pastoral ministry, improved understanding of Holy Scripture, increased application of Christian biblical morals and ethics and improved values relating to civic engagement. Thanks be to God that this year we were able to resume church activities in addition to normal Church services including an Easter Breakfast, Pentecost barbecue (in support of Christian Aid) and a Parish Harvest Lunch along with other social events, which served as opportunities to improve social cohesion, reduce social isolation and bring a greater sense of normality (post covid).
Christ Church Castledawson Trustees, Annual Report for the year ended 31 December 20221continued) The expression of the precepts of the Christian religion through engagement with the general public, both in person and online, and in particularwith the disadvantaged, the sick, the elderly and the young is a public benefit. This can normally be measured and evidenced through pastoral visitation, increased social integration and pastoral care delivered at the point of need. Thankfully this important ministry was able to resume completely. Overall, the beneficiaries of Christ Church Castledawson are the general public and the public valuation of the benefits can be evidenced through attendance at public worship, participation in Church governance and willingness to support the continuing witness of the Church through financial contributions. The wider benefit to the public is the availability of a place for worshipping in the course of Christian outreach and the facilitation of weddings, funerals, baptisms and confirmations. Any private benefit arising out of the fulfilment of our Christian ministry or to lay staff is essential to the fulfilment for the purpose of religion. No elected Trustee receives remuneration, reward or other private benefit for carrying out their Trustee responsibility. Also, the direct benefits tlowing from the purpose of the Church includes the provision of archive records, public enjoyment of historic buildings and artefacts such as Church plate, furnishings and materials as an overall improved appreciation of a longstanding Christian heritage. This is demonstrated through on-going provision of access to records and the use made of these records in, for example, research and genealogy, through conservation efforts in respect of records, property and artefacts and the subsequent requests for access and use of our materials by the wider society. We sometimes receive requests for family information from individuals from around the world. To mitigate risk of harm to any persons, the Trustees ensure adequate health and safety measures are in place at Christ Church. Also, child protection (Safeguarding Trust Policy), Access Nl checks and training opportunities are in place for those involved in children and youth work or working with Adults at Risk. No private benefit is received from Trustees fulfilling their responsibilities in respect of buildings, artefacts or records. In the course of conservation and to make records accessible to the public, no professional staff is engaged for the fulfilment of the purpose. The beneficiaries are solely the general public. Flnanclal Revlow The results for the year are set out on page 8, which the Trustees consider to be satisfactory. The reserves of the Parish are held for the advancement of its charitable purpose, other than restricted reserves which are held for a designated purpose- see note 14. Golng Concern The Trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that the Parish can continue its activities and the financial statements for the year ended 31 December 2022 can be signed off as a going concern. Structure, Governance and Management Govemlng Document and Constltutlon of the Charlty Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisations. The Select Vestry members are the Charity Trustees. Recruitment and Appolntment of Select Vestry (Trust8es) All members of the Church of Ireland who are over the age of 18 who are annual subscribers of a sum not less than £50.00 per annum and are either resident within the parish or live elsewhere but have been accustomed members of the congregation may register as members of the general vestry of the parish, allowing them to attend and vote at meetings of the general vestry and to stsnd for election to the Select Vestry. Meetings of the general vestry are held at least once a year. The Select Vestry is elected as part of this general vestry meeting. The Select Vestry will hold their positions for a period of one year. Select Vestry members may be re-elected annually and there is no limit on the number of terms which may be served.
Christ Church Castledawson Trustees, Annual Report for the year ended 31 December 20221continued) Organlsational Structure The Select Vestry takes responsibility for the managing of certain activities and decision making within the parish. The Select Vestry consists of the member of the clergy serving in the parish, any curate assistant {'the curate"), the churchwardens, the glebe wardens and generally not more than e1ve other members of the general vestry elected at the Easter General Vesty Meeting. The Select Vestry is chaired by the incumbent or other member of the dergy officiating in the parish. Select Vestry members are responsiblefor making decisions on matters ofgeneral concem and importanceto the parish including deciding how parish funds are to be applied. The select vestry meets at times fixed by the members or by the diocesan synod. Special meetings may be convened at any time by the Chairperson or the churchwardens. During the 2022 year the Select Vestry met 8 times for scheduled meetings, and most members attended on a regular basis (80% average attendance) or sent verbal apology. Compllance wlth Publlc Beneflt The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on publlc benefit to ensure that the activities entered into during the year have helped to achieve the Parish's objectives and activities, as well as providing public benefit. statement of Trust••8' Responslbllltle8 The Trustees are responsible for pparIng the Trustees, Report and the statement of receipts and payments and statement of assets and liabilities in accordance with applicable law and regulations. The law applicable to charities in Northern Ireland vAth Income of less than £250,000 requires the Trustees to prepare a statement of receipts and payments and a statement of assets and liabilities for each financial year. The Tnjstees are responsible for keeping accounting e0rd$ that are sufficient to show and explain the Parish, transactions and disclose with reasonable accuracy at any time the assets and liabilities of the Parish. They are also responsible for safeguarding the assets of the Parish and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on Behalf of the Trusto08 Reverend Canon Colin Wèlsh Trustèe Joyce Campbell Trust•0 Date.K f. - R A, CYLOLI
Christ Church Castledawson Independent Examlner's Report to the Trustees of Parish of Christ Church Castledawson I report on the accounts of the Trust for the year ended 31 December 2022, which are set out on pages 8 to 17. Respectlve responsibilltles of charity trustees and examiner As the charity's Trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general directions given by the Commission under section 65(9}(b) of the Charities Act state whether particular matters have come to my attention. Basls of Independent examlner'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 Ireland 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 included 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 to be reached. Independent examlner's statement I have co pleted my examination and have no concerns in respect of the matters (1) to (41 listed above and, in connecti with foll tions of the Charity Commission for Northern Ireland, I have found no matters that re Ing to your re ttenti en McGoagh BA Hons FCA CTA for and on behalf of David Lyttle + Co Ltd Chartered Accountants statutory Auditor8 11 March 2024 15 Meeting Street Magherafelt Co Londonderry BT45 6BN
Christ Church Castledawson Rocelpts and Payments Account for the yoar ended 31 D8c&mber 2022 Unr88tricted Restricted Fund8 Funds 2022 2022 Noto Total Total 2022 2021 Rocoi Sustentation Plate Collection Special Collections Increaseldecease in Valuation of Investments Bank & Deposit Interest Investment Income Building Maintenance Fund Church Ancillary Centre Project Other receipts Recelpts regardin8 Organisatlons Revenue Grants Total Recei 57,213.23 3,838.99 57,213.23 56,805.60 3,838.99 1,144.63 2.588.35 2,588.35 143.00 {10,308.86) {10,306.86) 11,393.32 25.51 92.36 131.30 362.27 467.61 3,798.25 4,073.50 40,344.72 22,159.47 18,593.86 21,060.28 2,954.90 172.48 1,510.00 14,237.74 120,990.07 131,788.93 66.85 362.27 3,798.25 40,344.72 817.92 2,954.90 17,775.94 1,510.00 80,767.28 40,222.79 man Diocesan Assessments re 2020 Diocesan Assessment Church Running Costs Rectory Running Costs Parish Hall Running Costs Administration Costs Charitable Donations Payments regarding Organisations Total Pa ments 9,910.84 61,249.08 59,465.04 32,169.64 11,494.01 5,655.04 4,159.01 4,244.77 2,640.47 13,125.00 7,796.22 5,887.35 2,978.10 2,513.69 96.00 124,844.57 98.539.69 61,249.08 5,115.04 3,912.88 4,244.77 6,841.87 3,100.00 27,054.60 1,742.16 10 12 13 14 6,283.13 2,787.36 2,513.69 40,380.93 84,463.64 Excess of Receipts over Payments for the year before transfers Capital Payments - Church Ancillary Centr• Capitsl Grants Recelved Transfers (3,696.36) (158.14) (3,854.50> 33,249.24 (65,000.00) {3,575.31) 3,575.31 Excess of Receipts over Payments for the year 17,271.67) 3,417.17 (3,854.50) (31.750.76) Signed on Behalf of the Trustees Reverend Colin Welsh Trustee Joyce Campbell Trustee {3li4
Christ Church Castledawson Statement of Assets and Liabilltle8 a8 at 31 Decomber 2022 Unmtrlcted Funds 2022 Restricted Endowmont Funds Fund• Total Funds Total Fund• 2022 2022 2022 2021 Funds Re¢onclllatlon Bank and Cash at start of year Net movement in fijnds 36,521.58 (7,271.671 56,465.02 13,724.03 20,000.00 112,986.80 156,130.68 6,452.36 143,144.08) Bank and Cash at end of yaar 29,249.91 70,189.05 20,000.00 119,438.96 112,986.60 Bank & Cash Balances Current Accounts Deposit Accounts Cash 19,541.12 9,708.79 55,668.31 12,760.20 1,760.54 70,189.05 75,209.43 47,439.03 42,468.99 64,159.92 1,760.54 1,387.65 20,000.00 119,438.96 112,986.60 20,000.00 Total Cash Funds 15 29,249.91 OTHER ASSETS Investmont Assets Equity Investments Investments in RCB I CIT Unit Trusts Other unlisted investments Total Inv08tmont Assots 102,187.33 102,187.33 112,494.19 16 102,187.33 102,187.33 112,494.19 Assets retsinod for the Parl8h's own use Church Hall Scout Hall Rectory Church Ancillary Centre 300.000.00 300,000.00 125,000.00 125,000.00 250,000.00 250,000.00 65,000.00 65,000.00 Total Assets retained for the Parish's own use 740.000.00 740,000.00 Signed on Behalf of the Trustses Reverend Colin Welsh Trustee Joyce Campbell Trustee Date £ CL R.A, Cwwl
Christ Church Castledawson Notes to the financial statements for the year ended 31 December 2022 1. Accounting policies Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities (a) Recelpts and Payments Account All items of income and expenditure included within the Receipts and Payments Account have been accounted for on a cash receipts basis. (b) Fund Accounting Endowment funds are funds, the capital ofwhich must be retained either permanently or at the Trustees, discretion., the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise of revenue donations or grants for a specific parish activity intended by the donor. Unstricted funds are income funds which are to be spent on the parish's general purposes. Designated funds are general income set aside by the trustees for use in the future. (c)Statement of Assets and Llabllitios (l) Assets retalned for tho Parlsh's own use The assets of the Parish, retained for its own use comprise.. Church Buildings and Graveyard Parish Hall Rectory Scout Hall Church Ancillary Centre The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS102). These Heritage assets are not included in the statement ofassets and liabilities as information on the cost or valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish. The Parish Hall, Rectory and Glebe land has been recognised on values which the Select Vestry deem to represent the estimated fair value of the property at 1 January 2017. No depreciation has been provided on this building as the Current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years. All other fixed assets (retained for own use) are valued at cost. ii) Investments Fixed asset investments comprising investment properties, investments in equities (ordinary shares} and investment in RCBICIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date. Investments in unquoted investments are recorded at cost and are assessed annually for impairment. 10
Christ Church Castledawson Notes to the financial statements for the year ended 31 December 2022 (continued) 2. Special collections Unrestrlcted 2022 Restricted 2022 Total 2022 Total 2021 Donor Bishop's Appeal Ukraine Holy Week for Bishops, Appeal Ukraine Confirmation Service Deborah & Dan Oweggi Teirney Ministries (2021) Christian Aid collection TOTAL 1,030.00 241.00 1,030.00 241.00 143.00 273.00 1044.35 2 588.35 273.00 1,044.35 2 588.35 143.00 3. Investment income Unrestrlcted 2022 Restrlcted 2022 Total 2022 Total 2021 Donor Progressive Building Society - 3 yr bond interest rec'd Progressive Building Society - 1 yr bond interest rec'd TOTAL 111.57 362.27 362.27 362.27 362.27 356.04 467.61 4. Building malntenance fund Unrestrlcted 2022 Restrictod 2022 Total 2022 Total 2021 Donor Parishioners Donations - Organ Maintenance Fund Parishioners Donations - New Car Park at Church Fund Parishioner donation towards stones Parishioners Donations Donation in lieu of flowers - late Bertha Kirkwood Donation in lieu of flowers - late Wilma Inglis Donation in lieu of flowers late William Quigley Gift Aid recovered "_ Organ Maintenance Fund Gift Aid recovered ' New Church Car Park Fund TOTAL 344.00 344.00 730.00 398.00 398.00 215.00 20.00 2,820.00 2,820.00 270.00 230.00 2,500.00 182.00 54.25 3 798.25 182.00 54.25 3 798.25 70.50 38.00 4 073.50
Christ Church Castledawson Notes to the financlal statements for the year ended 31 December 2022 (continued) 5. Church Ancillary Centre Project Unrestricted 2022 Restrlcted 2022 Total 2022 Total 2021 Donor Parishioners Donations Donation for Moyola Football Club Sponsorship Other Donations Donations in lieu of flowers late John Stewart Donations in lieu of flowers - late Jonathan Evans Donation LOL 97 - use of Church Car boot salelcraft Fair Charity football match Church Mouse Collection buckets Duck RacelFamily Fun Night Festive Lights Tractor Run Fund raising cyclelwalklrun Golf Tournament Harvest Lunch Santa collection Second Change Event Slim with Mustard Seed Collection Box at Gate Lodge Supper with Sants Vintsge Tractor Run Amazon Europe Golden Giving Ltd Easy Fundraising Organisation HMRC - Gift Aid recovered ' 3,542.00 1,200.00 5,020.00 310.00 1,100.00 100.00 2,379.77 40.00 8,600.35 3,542.00 1,200.00 5,020.00 310.00 1,100.00 100.00 2,379.77 40.00 8,600.35 2,937.00 626.00 2,789.80 330.55 3,387.05 65.28 3,680.47 169.87 3,680.47 169.87 7,721.30 6,594.06 1,287.00 1,640.94 1,325.00 432.62 128.98 6,594.06 1,287.00 1,640.94 1,325.00 432.62 128.98 2,701.58 592.80 145.36 630.00 32.57 9.28 41.09 2 080.72 40 344.72 630.00 32.57 9.28 41.09 2 080.72 862.75 40 344.72 22 159.47 6. Other recelpts Unrestrlcted 2022 Restrlcted 2022 Total 2022 Total 2021 Donor Gift Aid. Donations Donations for CMS Donations - Friends of the Parish Donation Bishops, Appeal Ukraine Donation - Harvest Use of Hall Col Gazette Subscriptions CIT & RCB Distribution.. Adamson Bequest RCB Distribution: S Hammersley Bequest RCB Distribution.. TJ Mccombe Bequest Graveyard Fees and Headstones Tractor run Treasure huntlBBQ Baptismal Thank Yous Marriage Thank YouslFees Big Bottle in Church Porch TOTAL 10,124.92 874.89 10,124.92 11,223.70 874.89 20.00 20.00 20.00 250.00 100.00 100.00 30.00 1,985.00 200.00 1,951.16 49.36 655.63 1,300.00 30.00 1,985.00 200.00 1,253.24 49.36 655.63 1,300.00 1,690.00 160.00 3,156.79 47.17 626.62 1,860.00 971.00 555.00 80.00 420.00 697.92 964.90 964.90 320.00 320.00 18.00 18.00 17 775.94 817.92 18,593.86 21060.28 Gift Aid receipts related to amounts received in respect of donations for 2021. The amount of £10362.01 will be claimed for 2022. 12
Christ Church Castledawson Notes to the financial statements for the year ended 31 December 2022 (continued 7. Receipts regarding Organisations Unrestricted Restrlcted 2022 2022 Total 2022 Total 2021 Bowling Club Women's Fellowship Dance Class Toddle Inn TOTAL 250.00 1,554.90 849.00 301.00 2 954.90 250.00 1,554.90 849.00 301.00 2 954.90 170.00 2.48 172.48 8. Revenue grants Unrestricted Restricted 2022 2022 Total 2022 Total 2021 Co-operation Ireland - Safe Return fund Covid grant RCB coming out of Covid Grant 2,460.74 11,777.00 1510.00 1510.00 1510.00 1510.00 14 237.74 9. Church runnlng costs Unrestrlcted Restrlcted 2022 2022 Total 2022 Total 2021 Electricity Maintenance including Fire & Security charges Heating Oil Groundsman Bank Fees Lawnmower repairs & parts Guest Preacherslspeakers Organists Organ service Water Rates CCTV Recording equipment for Church & hall Maintenance of Building & Grounds Church grounds - tree cutting Online production of Sunday Services Sundry Expenses Insurance Upgrade of Graveyard TOTAL 349.78 349.78 148.82 691.50 691.50 592.96 841.17 841.17 1,250.00 305.44 309.00 260.00 577.45 1,250.00 188.68 279.88 60.00 600.00 185.00 94.75 28.49 1,926.00 1,561.98 350.00 900.00 1,250.00 110.96 309.00 194.48 260.00 100.46 100.46 1,017.14 1,017.14 89.15 3,280.00 89.15 3,280.00 23,676.00 32 169.64 11494.01 2,750.00 23 676.00 5 115.04 27 054.60 10. Rectory running costs Unrestrlcted Restricted 2022 2022 Total 2022 Total 2021 Rates Electricity Heating Oil Repairs Stair carpet Wall repairs Tiles 1,191.42 810.98 1,910.48 1,191.42 810.98 1,910.48 122.16 1,620.00 933.77 862.33 1,198.77 122.16 1,620.00 419.14 745.00 4 159.01 3 912.88 1,742.16 5,655.04 13
Christ Church Castledawson Notes to tho financial statements for the year ended 31 December 2022 (contlnued) 11. Parlsh Hall runnlng costs Unrestricted 2022 Restricted 2022 Total 2022 Total 2021 Electricity Heating Oil Sundries Water rates CCTV Drum kit & stool Sundry Expenses 2,479.31 1,309.37 149.12 306.97 2,479.31 1,309.37 149.12 306.97 849.54 1,000.13 263.32 28.49 463.99 35.00 2 640.47 4 244.77 12. Admlnistratlon costs Unrestricted 2022 Restricted 2022 Total 2022 Total 2021 Audit & Accountancy Printing Postage & Stationery Col Gazette Subscriptions Donation Gifts Christian Copyright Licensing Certificate Adamson Bequest- Rector Parish Pump Membership Rectorfs Office Allowance Sundries Scout Hall - heating oil Scout Hall electricity Scout Hall - boiler repairs Completion of grant form Car boot sale expenses Church Ancillary Centre - electricity Church Ancillary Centre - Insurance Church Ancillary Centre- sundries Church Ancillary Centre- Survey Sponsorship Moyola Football Club - Parish Sponsorship Moyola Football Club- Donation {including Gift Aid) Golf Tournament Expenses Expenses for events Food for events Gazebo purchased Junior Church expenses Summer Madness - minibus hire Sunday School books TOTAL 960.00 1,297.96 200.00 960.00 1,297.96 200.00 900.00 961.17 200.00 100.00 1,524.90 366.33 667.04 351.00 351.00 975.85 47.99 884.00 25.00 246.75 121.48 375.72 975.85 47.99 884.00 25.00 246.75 121.48 1,768.00 42.00 254.63 375.72 200.00 120.96 47.19 47.19 648.74 42.45 1,320.00 500.00 1,320.00 500.00 1,500.00 851.60 111.96 648.00 1,500.00 851.60 840.61 1,306.27 699.00 339.86 70.00 164.72 13 125.00 728.65 658.27 699.00 339.86 70.00 164.72 6 841.87 6,283.13 7,796.22 14
Christ Church Castledawson Notes to the financial statements for the year ended 31 December 2022 (continued) 13. Charitable donations Unrestricted 2022 Restricted 2022 Total 2022 Total 2021 Church Army Crosslinks Church Mission Society NIAMH Northern Ireland Children's Hospice The Bible Society The Church Ministry of Healing The Leprosy Mission South American Missionary Society (SAMS) International Justice Mission Blythswood Care Bishops, Appeal Bishops, Appeal Ukraine Diocesan Ministry Fund Christian Aid Motor Neuron Discease Research SANDS - Rev W Orr (Rector on a Tractor) Sightsavers Deborah & Dan Oweggi - Teirney Ministries TOTAL 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 349.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 65.10 270.00 99.00 1,371.00 1,371.00 143.00 1,044.35 1,044.35 250.00 100.00 250.00 273.00 5 887.35 250.00 100.00 250.00 273.00 2 787.35 3 100.00 2 978.10 14. Payments regardlng Organlsatlon8 Unrestrlcted 2022 Restrlcted 2022 Total 2022 Total 2021 Bowling Club Women's Fellowship Dance Class Toddle Inn TOTAL 156.58 1,370.00 849.00 138.11 2 513.69 156.58 1,370.00 849.00 138.11 2 513.69 96.00 96.00 15
Christ Church Castledawson Notes to the ftnancial statements for the year ended 31 December 2022 (continued 15. Movement in Cash Funds At1Jan Incoming Outgoing Transfers In Transfers out At 310ec 2022 Resources Resources 2022 Restrlcted fund8 Special Collections Building Maintènance Fund Church Ancillary Centre Project Camera I Security Fund Organ Maintenance Fund New Church Car Park Fund Bowling Club Women's Fellowship Dance Class Toddle Inn 2,588.35 2,845.51 40,344.72 (2,588.35) (29,061.52) (5,042.52) 22,640.70 16,664.81 583.02 4,613.95 3,581.92 4,559.18 2,483.10 3,575.31 51.967.01 583.02 5,139.95 4,034.17 4,652.60 2,668.00 526.00 452.25 250.00 1,554.90 849.00 301.00 (156.58) (1.370.001 {849.00) {138.11) 961.41 1.124.30 Other amounts for specific expenditure 376.93 817.92 (1,174.85) 20.00 56,465.02 50,529.65 140,380.93) 3,575.31 70,189.05 Endowment Funds Bèquest 20,000.00 20,000.00 20,000.00 20,000.00 Unre8trfcted fund8 General Fund 38,521.58 80,767.28 (84,463.84) (3.575.31) 29,249.91 36,521.58 80.767.28 184,463.64) 13,575.311 29.249.91 Totsl funds 112,986,60 131,296.93 (124,844.57) 3,575.31 (3,575.311 119,438.96 oses of Restri Funds Special collections Fund.. This is money held for specific charitable purposes Building Maintenance Fund.. This is a fund to assist with the cost of maintaining and repair of the Parish Buildings and grounds Church Ancillary Centre Project: This is a fund to assist with the purchase and development of a Church Ancillary Centre. A portion of the funds is specifically restricted to the purchase of the proposed property. Camefa Fund.. This is a fund to assist with the cost of installing a camera system at the Church and Hall. Organ Maintenance Fund.. This is a fund to assist with the cost of maintaining and repair of the organ. New Church Car Park Fund: This is a fund to assist with building a new Church Car Park. Bowling Club: This is a fund for the use of the Bowling Club. -Women's Fellowship.. This is a fund for the use of the Women's Fellowship. Dance class.. This is a fund to cover dance class expenses. Toddle Inn.. This is a fund for the use of Mums & Tots group. Other amounts.. Restricted funds received before 31 December 2022 paid out after 31 December 2022 Pur ose of Endowment Fund Bequest.. This is a fund to be invested in perpetuity with the income used as the Trustees determine appropriate. 16
Christ Church Castledawson Notes to the financial statements for the year ended 31 December 2022 (continued 16. Investment Assets Representative Church Body Church of Ireland Trustees Total Opening value at 1 Jan 2022 Changes in valuation Additions Disposals Closing value at 31 Dec 2022 70,141.26 {5,057.35) 42,352.93 (5,249.51) 112,494.19 (10,306.86) 65,083.91 37,103.42 102,187.33 17. Transactions With the Trustees The parish paid expenses of £5,655.04relating to the running costs of the glebe house which is occupied by the rector. No trustee received any remuneration during the year. A number of trustees were reimbursed for expenses totaling £3609.33 during the year. In addition, the rector was paid £975.85 in relation to the Adamson Bequest The rector was also paid £884 being office expenses payment for 2022. 18. Governance Costs Governance costs of £900 were incurred during the year of which £900 relates to fees paid to the independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts. 17