Charlty reglstratlon number NJC104877
ALL SAINTS, CLOONEY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMEKrs
FOR THE YEAR EPiOED 31 DECEMBER 21R2

ALL SAINTS. CLOONEY
STATEMENT OF FINANCIAL ACTivrriES
FOR THE YEAR ENDED 31 DECEMBER 2022
Currenl financial y•ar
Unr•strlctsd Restricted Endowment
funds
tunds
2022
Total
Total
2022
2022
2021
Not
Inc
mg and ndowrnen
Donations ond legacies
Fundraising income
Investments
Olh8r wome
201.786
89,815
201,786
89,815
1578
30,791
161,395
43.815
1,736
68.410
2,621
28,170
Total In￿Me
296,218
28,752
324,970
275,356
Raisin9 funds
1,161
Charttable activities
263.366
31.990
29S,356
196,377
T•)tal expenditure
264.566
31.990
296,556
197.538
Net gainslllosses) on inv86tsments 10
16,818)
201
{5.398)
112,01 S)
10,439
Ilot IncomI￿(￿Ul90In0) r••OUr￿$
b•for• transhrs
(3.037)
(S.3981
1&399
88,257
Gross transfers belween funds
(33,611}
33.611
Nèt movem•nt In fund•
18.7771
30.574
1S,393)
16,399
88.257
Fund batances al 1 January 2022
W,637
276,108
74,904
1,195.649
1.107.392
Fund balane•s at 31 D•c•mb•r 2022
835.860
306,682
69,506 1.212.048
1,195.649
The statement of financial ￿Ttle5 irKludes all gains arKI losses fecognised in the y8ar.
All income and oxp8ndtturo dorlva frorn contsnU￿9 activrties.

ALL SAINTS, CLOONEY
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Prior financial year
Unr•stri¢ted Rèstrth Endowment
funds
lunds
funds
2021
2021
2021
Total
2021
Income and endowmènts from"
Donaticns and b3acies
Fundraising income
Inveslments
151,652
43.815
9,743
161A95
43,815
1,736
68.410
282
382
Total income
10.407
275.3S6
Ex nditurn on:
Raising fiJnds
1.161
1,161
Charrtable activths
193.193
3,184
196.3n
Total expendlbjre
194354
3.184
197.538
Net gainsl{losses) ¢)n investsnents
10
10,439
N•t in¢omlngl{outgoing) fBsources ￿fOre transf•
72,136
7523
8,898
Gross transfws beh¥een funds
(37.063>
37.1163
Net moven*nt in funds
35.073
88.2
Furrfl balan￿ at 1 JarFuary 2021
809.564 231,822
61006 1,107J92
Fund balances at 31 D•¢efflber 2021
844.637
276.108
74.904
1.195.649

ALL SAINTS, CLOONEY
BALANCE SHEET
AS AT 31 DECEMBER 2022
2022
Flxed assets
Tangible assets
Investment property
Inveslrnnts
12
13
14
629,419
100.000
171,296
629.419
100.000
96,248
900.715
Curr•nt asmts
Debtors
Cash al bank and in hand
825.687
15
5,710
322,173
53,650
324,777
327,883
Cr•dltorg: •mounts falllng du• wlthin
one year
378.427
16
(16.550)
18,4451
Net cuftent assets
311.333
369,982
Totsl assets less current Ilabllltles
1.212.048
1,195,649
Capltsl funds
Enth)wment funds
Income fvnds
Restricted funds
Unrestricted funds - general
18
74.904
19
306,682
83S.860
276,108
844.637
1,212.048
1,195.649
The fingnc6al statements were atwved by the Trustees on 30 October 2023
Rev Dawd McBeth
Trusle
Dav￿ Peor48s
Trustee

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng Wicies
Charity infonmation
All Saints. Cloctney is an unincorporated wmpany registered with the Ch*tty Commission for Northem
Irèland. The registered office ts 21 G￿nderMOrt Road, Defry-LondorwJerry. BT47 6B8.
1.1 A¢￿)untIng COn￿ntiOn
The accounts have been prepared in accordance with the tharitys goveming th)cumenL the Chartses Act
(Northem Ireland) 2008 and -Accounll"ng and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordanoE with the Finanaal Reporttng Stsndard
applicable in the UK and Rewblic of IrelaThJ {FRS 1LY2)- las amended for accounting peritxls coMmen￿ng
from 1 January 2016). The pa￿ meets the deffinit]G￿ of a put￿￿ benefft entity under FRS 102.
The financial stalements are prepared in sterting. vthich is the fijnctional eurrency of the charity. Monetary
arn￿nts in these finanoal staternenls are r￿jnded to the nearest L
The finanoal statements have been prepared u￿ler the h￿orIcal o)st conventson. [modified lu include the
revaluation of freehold properties and to irKiude investment properties arKI ￿rta1ft fin￿¢531 instruments at fair
value3. The principal ac()￿nting wtoes adopted are set oul below.
12 Goin9 eoncern
The Parish 9enerolty meets its dty to day working caprtai requirements from its annual income. The Tnjskes
have obtained ar)d reviewed cash flow forecasts for the ttJmin9 year and based on these are satisfied that Ihe
Parish has resourtes to provtde a reasonable expectsb.on that rt Can Continue to meet its financial oblKJations
as they fall due for the foreseeable fubJre . Therefoft these statements have been prepared on
going concem basis.
1.3 Charltable fvnds
Unrestricted fiJnds are at the disc*eticrf) of the tnJstees in furtherarKe of the objeds of the tharity.
If parts of the unrethcted funds are earmarked at the discretion of the trustees for a particular purpgse. they
a￿ desKdnated as a separate fund. This desHJnation has an administrati¥e wrpose onty and does not legalty
restrid the trustees, dwretion to appty the fund.
Designated funds ￿mpriSe fu￿ which have been aside at ￿ di￿1￿)n of the trustees for specific
purF¥)ses. The purp)ses and uses of the designated funds are set out in the notes to the ￿￿￿ela1 statements.
Restricted funds a￿ fijnds subject to specafic requirements as to their use which may be dedared by the
donor or their authorty ￿ ¢reated through legal processes. but still within the wder objects of the Parish.
1A Incorning restsurcos
Incon￿ is recognised wt*n Ihe tharity is ￿alty entitled to it after any perfomiance conrfthis have bw met.
the amounts can be measured reliably. and it is probable ttot inc£)ffE will be received.
Cash d￿atiOnS are recognised on receipt Oiher donations are reco￿1$&d once the tharity has been notified
of the donaiion, urdess performance conditions wuire deferrdl of the amounL Inccffle tsx recoverable in
relatK)n lo donations recoved urKYer Gift Awj or deeds of covenant ts recognised * the tinE of the donation.
Legacies are induded wtylhin Ir￿rne under either unrestricw or festrthd fiinds according to the temis under
which the donation is and when the arrK)unt c4n be quantrfied with reasonable certainty. DoTratK?ns and
gits in knrKt are brixjght into Ihe 8C(#)unts at their fair value to the Parish.
Income from wvernment and other grants. whether'capitaf grants or'r8venue' grants, is recognised vthen the
olarity has entillernent to the funds. any performance condttions attsched to the grants have been met it r&
probable that the income Yiill be weived and the amixjnt L2n bÈ measured reliabty and is not deferred.

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Ac¢ounllng policl
(Contlnu•dl
1.5 Resourc•s •xpondod
ExpendÉlure is @cognised once the￿ is a legal or constructive oblvJalion lo rrAk6 a payment to a third party. it
is probable that sewernent will be ￿qUired and the am(xtnt of the obligation can be reliably.
Irrecoverab￿ VAT is charged as a (J)sl against the activity for which the expenditure was incurred.
1.6 T•nglbl• flx•d a•$ets
The assets of the Parish comprise tho Church 8uikling and the Rectory.
The Church Building E deemed to be a Heritage asset as defin&J by lh8 Chariti6s SORP IFRS102}. The
accounting polw for this assel ￿ oullined al note 1.8 telow.
The Rectory is recognised at deemed cost, betng the valuab'on placed on the property for Local FrO￿ty Taxj
Rates purposes. No depreckgtK>n has been provided on the Re#ory as the curr8nt eslimaled residu4 value Is
not less than its earymg V81ue arKI the reff*ining usefijl lrfe ¢urrently exceeds 50 years.
The curar8ge recognised al cosl of wuisition. No depreC￿lon has teen pro%tyded for as the èstimatad
residual valué is not less than rts car￿.￿￿ value and the ￿melnin9 usefLd1rf8 currentty exceeds 50 years.
Offi¢e equipment is reC￿niSed at ￿51 8nd are ￿e￿¢lated on a straight line basis o¥er a period of S years.
The assets Testdual values and useful INes are reviewed, and adju51ed, if appropriate. at the &rKI of each
reporting peritsj. The Parish has set a minimum threshdd of cosl of £1.000 for Bn item to eonsader￿ to
¢aiytaltsed as a fued asseL
TangibE8 ass8ts are derec0￿￿$90 on disposal or vth8n no ftrtW8 economic benefits are expècted. On
dk8wsal. difference be￿een the new disposal proceeds ancl the carying amount ks recognised in the
stalemenl of financial activitbes arKI induded in 'Olher operating Ilos58sygains'.
1.7 Inv•strnent wop•rti••
Fixed asset investments comprisirKJ inv8slment properties. Investments in equities and ¥iv85tmeTrl in RCBICIT
Unrt Trusts are intbally reC￿ded al c051 and are then subsequenuy ststed at fair value al each balant2 sheet
date. Investm8nts bn unquoted nvestrngnts are r￿￿)rded al cost arKI are assessed annually for Impalmi￿t.
UrFrealised gains and losses represenl the differen￿ between the fair value al the beginning and of the
fnan¢k81 year or, il purchased in the year, the drffererKe beknn c￿1 and fair value at the end of the year.
Realised gains and bsses represent the drffer8nc* bets¥aen tha t￿O¢e￿o$ on disposal and the fair value at the
start of the year or cost if p￿ChaSe¢l in the year. Both realise(l and vnrealised gains and losses in invastm•nts
are rwrted wthin 'Net Gains I ILossesl on Inveslrnents" 44rithin the Ststement of Financial Acti¥iti8s.
1 A H8rltage assets
The Church Building is deemed to b8 a Herrtage asset as defined by th8 Ch8riti8s SORP {FRS102). This
asset is not indud8d on the balance sh88t as Infornabon on the ￿$1 or valuation is not available and such
infomialion cannot be obtained at a ¢ost commensurats ￿lti the bonefft lo trt users of Ihe accounts and to
th• parish.
1.9 Cash and ush equivalents
ash and cash equ*valents in¢￿de c8sh in hand. deposits at oll with bank6. other SI￿rt-terM IiquKI
investments origin81 matunb'es of Ihree months or less, and bank overdrafts. Bank overdrafts are shown
4*ithin borrtrwings in current liats'lities.
1.10 FIna￿l•l Instrnmfrnts
The Parish onty has financial assets and financi81 lialy"Iilies of a kind that qualfy as basic finartial instruments.
8asiG financial instruments are inilialty recogni￿1 at transath.on price aid subsequenty n*asured at their
settl8ment value.
10-

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
AGMunting policies
Icorrtinued)
1.11 Taxati<
All Saints. Clooney is reccgnised as 8 charity f(¥ the purposes of applicable tsxation w￿latIOn and is
therefore not subject to taxation on its tharitable aclpiibes.
1.12 Employtt benèfits
The cost of any unused hdmlay entitlerr￿n1 is rec4)gnised in the period in whith the employee's services are
receNed.
Temination benefits are recognised immediatety as an expense when the charity is demonstrably committed
to terninate the employment of an employee or b provhde tèrrnination benefits.
1.13 Rellrwnent ben
Payments lo defined conlribution retirement ben8fft sthemes are charged as an expense as they tstl due.
Critical aceounling estim•tes and Judgements
In the appfication of the charitys accounting pc4icies. the trustees ar• required to make judgements, estimates
and assumptions about the carrying arn￿Trt tsf assets liabilities that are nol readity apparent frtyn olher
sources. The estimates and agsociaied assurnptic￿￿ arè based on historical experFence and other factors that
are conswgeied to ￿ rdevant. Actual results may differ frrm estirretss.
The estTrmates ar¥J undetying assumptirms a￿ reviewed on an +ywoing basis. Remsions to accr)unting
8stsmatÈs are recwised in the priod in whith the estimate És revised where the revision affects only th8t
rtc4J. or in the perK)d of the reViS￿n and perK4Js where the re￿5￿n affects both current and ffijture
Donatlons aNI lagacies
Total
2021
funds
9eneral
funds
2022
Donations and gifts
Legacies receivable
151.786
50.000
151,786
50,000
161,395
201.786
201,786
161,395
For the year ended 31 December 2021
151.652
9,743
161,395
11

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Fundralslng Incomo
2022
2021
Fundraisir#J events
Amold House
9,215
80,600
43,815
Funclrai8ing incoma
89,815
43.815
Fundralslng •venls
Flower festival
Concerts
12th JUlylAug￿l catefing
1501h Anniversary book sales
Famity fun days
Flower show
Sponsored events
214
1,365
1587
9,215
Unr•strlcted R•slflcl•d
fttnds
nds
general
Total
2022
Tot•1
2021
Irwne from list&J Nivestrrwts
lrteresl receivable
1.699
297
1281
1,736
1.996
582
1578
1.736
Fw th• y••r •rtd￿ 31 Decwnbor 2021
1,454
282
1,736
12-

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMEPtrs (coKriNUED)
FOR THE YEAR ENDED 310ECEMBER 2022
Other in¢r)me
Totsl
2022
Total
2021
funds
general
funds
Net gain on d1sF#￿1 of tangibk fLxed assets
Other parish income
General parish inttjrne
Extraordinary general tticome
31.482
1,111
1.111
28,170
1,510
28,170
1,510
34,807
1621
28.170
30,791
68,410
For the year ended 31 December 2021
68.028
382
68,410
Other parish income
Curate 25% Contribution
Fees for wedding51baptistr
Bible Reading Notes
Refunds
Spe(¥al Collection
All Srants Caring Associaton
Donations for Overseas Mission
Other Investyr￿m Income
150
258
49
250
1.102
102
132
277
1.111
2,043
General parish income
Parish Trip Scottand
Communty Choir & Book C￿b
Mens Shecj
Sundry Ints)rne
13,770
12WJ
28,170
78
Extraordinary genernl income
Tn￿t Funds
Non-recurring On&off grants
Recurring Grants
I￿10
29,460
4.702
1.510
34,807
13-

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Ral*lng funds
2022
2021
Stagiro fijndraising ev&nts
1,161
Charltable actlvltl•s
2022
2021
Staff costs
Di￿san assessment
Charrtable donations
Administration costs
Sundry costs
Repair5 J Upkeep
L￿hl, Heat and Power
29,952
98,488
27,410
80.619
1.820
13.464
21.749
15.336
63,642
18.119
16.971
295.3S6
196.377
295,366
196,377
Anatysl8 by fund
Unrestricted funds - general
Restri¢tsd funds
263.366
31.990
29&356
For th• y••r •nd•d 31 D•c•mbor 2021
Unrestricled funds - general
Rèstrictthj *Jnits
193,193
3.184
196,377
Govemance costs of £2,004 were incurred during rhe year in relaiion lo fees pahj to th8 independent
examiner. Governance costs a￿ inclLKJed within Sundry eosls.
14-

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Employees
Number of employees
The average monthly number of employees during thè year was:
21)22
Nurn￿r
2021
Number
Administratx)n
Music slaff
Premises rr￿1ntenan¢e
Employment Costs
2021
Wages ar#J salaries
Otrer Fension costs
29.163
26,696
714
27.410
There were no emF4oye8s anN81 remuneralion was £60.0(K> or more.
15-

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
11 Taxation
The charity is exempt frorn tax cn inct)me and gains falling wtthin secth)n 505 of the TaxesAct 1988 or section
252 of the Taxab'onof chargeab￿ Gains Act 1992 to the extent that these are appl*d to its charrti3ble objects.
12 Tan￿ble fixed assets
FTo•h•ld land WMI bthjdln
Cost
At 1 January 2022
629,419
At 31 December 2022
629,419
Carying amount
At 31 December 2022
629,419
At 31 December 2021
629.419
13 1nvfrstm￿ property
Fair value
At 1 January 2022 and 31 December 2022
11)0,000
14 Flx•d avset investsnents
CIT RCB General
RCB re
Investment Unit T￿￿t prop¢rty
C¢)st or ￿aluatIon
At 1 January 2022
Alditions
Valuatrjn thnges
74.906
96.248
87.063
{11015)
37.063
201
(2.644
(9.571)
At 31 December 2022
18,697
115.33S
37264
171296
Carying amount
At 31 December 2072
18.697
11533S
37,264
171296
At 31 December 2021
21A42
7&906
9&248
17-

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
15 D•btorn
Amount8 falllng due wilhln one year:
2022
2021
Other debtors
Prepayments
5,012
698
53,650
5,710
53,650
16 Cr•dltors: amounts falling dué wlthln on• year
2022
2021
ACC￿￿lS and other c¥edito
16.550
8,445
17 R8flr•ment ￿nefft sch•mes
Oefln•d ¢oTrtrlbutlon •eh•mes
The charity op6rates a defined eontribAAM pe￿iOn 5ch8me for all qualifying employees. ThE assols of the
sch&me are hètd SeParat￿Y from ihos8 of the charity sn an independently aOminist8rg(I fund.
The charge to wofit or loss in tespect of ¢Jefin@d contributson schemos was £78912021 - £714).
18 End0wm￿t funds
Endowm￿1 funds r•presenl assgls vknich rThJst be hell permanently by the chwity. Income ari8ing on the
8ndowment funds can te used In accordance with the objects ol the tharily and is indude¢ as unr8stricteO
income. Any capital gains or losses arising on the assels fom part (rf lh8 fund.
8*l•FKe •t R•v*uat¥on• Bthne• •1 R•va1wll￿ 8•lanc• at
l J•nuwy 2021
n¥ J8nu•ry 2022
g4ln$ and 31 Dwrnl)•r
P¢mianent ¢ndowm•
RCB Unit Ttusts
B,898
(5,398)
8.8JS
74.904
15.398)
69.$06
18-

*e•o
4 4*J
tsa)oom
ilr c 3

ALL SAINTS. CLOONEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
20 Analysis of n¢1 as8•ts t*tw•en funds
Unr•strl¢t•d. Restrict•d EndoMn•nt
General
funds
Totsl
Fund balar￿¢S al 31 Decen*)er 2022 8re
representeil by:
Tangible as$ets
Inveslmenl prweths
Investments
Current assetsllliabilities)
629.419
100,000
64,526
41,915
629,419
100,01)0
171.296
311,333
37264
269,418
69,506
835.860
306.682
69,506
1.212,018
21 R•lated party transa¢lions
There wefe no disctosable rfrkted paty transactK)n$ during the year {2021- rIx￿).
-20-