BALLYWALTER PRESBYTERIAN CHURCH Receipts and Payments Account for Year Ended 31 Dec 2021 GENERAL Account
Registered with the Charities Commission for Northern Ireland, ref NIC105231
||||||2021|||2020|||||||2021|||2020|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Balance at Ulster Bank Ltd 1st Jan||||£|48,760
||£|47,612
|||||||||||
||||||||||||||||||||
|FREEWILL OFFERING & WEEKLY COLLECTIONS|||||||||| MINISTER|||||||||
|Freewill Offering||£|64,915
||£|64,185
|||| Rev G Simpson||£|31,926
||£|31,926
|||
|Gift Aid received from HMRC (see Appendix 3)||£|15,760
||£|17,742
|||| National Insurance||£|3,188
||£|3,199
|||
|Sabbath Collections||£|647
||£|555
|||| Investment Income (see Appendix 2)||£|631
||£|558
|||
|||||£|81,322
||£|82,482
|| Ministers mileage||£|250
||£|468
|||
|OTHER INCOME|||||||||| Ministerial car allowance||£|3,745
||£|3,745
|||
|Use of Halls||£|-
||£|875
|||| Ministerial duties allowance||£|2,497
||£|2,497
|||
|Bowling Club||£|-
||£|-
|||| NIC on Ministerial allowances||£|861
||£|861
|||
|G.B.||£|135
||£|400
||||||||£|43,097
||£|43,253
|
|P.W.||£|-
||£|300
|||| ORGANIST/PIANIST|||||||||
|Parent and Toddler||£|-
||£|-
|||| Miss D Morrison||£|3,180
|Note E|£|4,460
|||
|Coffee & Chat||£|-
||£|-
|||| Supplies||£|600
||£|-
|||
|Badminton club||£|-
||£|-
||||||||£|3,780
||£|4,460
|
|Donations, Memorials, Legacies||£|1,420
||£|2,000
|||| CARETAKER|||||||||
|Over-payment refund||£|-
||£|100
|||| Mr P Nolan||£|-
||£|1,032
|||
|Book subscriptions||£|21
||£|-
|||| Mrs L Musial(see Note F)||£|608
||£|-
|||
|||||£|1,576
||£|3,675
||||||£|608
||£|1,032
|
|INVESTMENT INCOME
|(see Appendix 2)||||||||| CLEANING of Church & Hall|||||||||
|GIF dividend||£|1,617
||£|1,431
|||| Sub-contract cleaning company||£|2,933
||£|1,231
|||
|||||£|1,617
||£|1,431
||||||£|2,933
||£|1,231
|
|SPECIAL COLLECTIONS|||||||||| CHURCH EXPENSES|||||||||
|Royal British Legion||£|-
||£|-
|||| (Detailed in Appendix 1)||||£|13,619
||£|13,300
|
|GB & BB enrolment||£|-
||£|-
|||||||||||||
|||||£|-
||£|-
|| PCI ASSESSMENTS|||||||||
|SUNDAY SCHOOL
(see|Note A & Appendix 4)||||||||| Central Ministry Fund||£|3,329
||£|3,843
|||
|SS Collections, Sponsorship & Donations||£|14
||£|65
|||| Retired Ministers Fund||£|-
||£|793
|||
|||||£|14
||£|65
|| Widows of Ministers Fund||£|763
||£|900
|||
|PENNIES FUND
(see Note B & Appendix 5)|||||||||| Pension Fund||£|7,662
||£|7,663
|||
|"Pennies" donations||£|425
||£|-
|||| Prolonged Disability Fund||£|555
||£|361
|||
|||||£|425
||£|-
|| Incidental Fund||£|2,567
||£|2,281
|||
|BOYS'BRIGADE
(see Note C & Appendix 6)|||||||||| Sick Supply||£|56
||£|48
|||
|{None}||||£|-
||£|-
|| Presbytery Fees||£|793
||£|793
|||
||||||||||| Church House Repairs||£|1,457
||£|1,261
|||
|CONTRA SUNDRIES (in)|||||||||| Ministerial Dev Fund||£|361
||£|313
|||
|UA donation||£|-
||£|100
|||| Student Bursary Fund||£|485
||£|420
|||
|||||£|-
||£|100
|| Apprenticeship levy||£|160
||£|160
|||
|||||||||||||||£|18,188
||£|18,836
|
||||||||||||||||||||
||||||||||| MINISTERS SUPPLY||||£|680
||£|80
|
||||||||||||||||||||
||||||||||| SUNDAY SCHOOL
(see Note A & Appendix 4)|||||||||
||||||||||| Total expenditure||||£|303
||£|174
|
|General Note in relation to 2021 Report:|||||||||||||||||||
|The impact of the global COVID-19 pandemic is again evident within the church financial accounts.|||||||||| BOYS'BRIGADE
(see Note C & Appendix 6)|||||||||
|Church buildings were closed for significant periods, with all meetings, during which organisations were|||||||||| Total expenditure||||£|-
||£|89
|
|suspended. Social distancing measures introduced when the church buildings re-opened meant that|||||||||||||||||||
|attendance at services|was capped at an average|of 60-70 people.|||||||| DONATIONS/TRANSFERS TO MISSIONS|
(see Appendix 3 &||also refer|to report|on MISSIONS a/c)||||
|Consequently, income and expenditure is reduced in comparison with pre-COVID (ie 2019).|||||||||| General Missions incl United Appeal - Gift Aid||£|1,613
||£|1,618
|||
|Note A|||||||||| World Development - Gift Aid||£|12
||£|248
|||
|Full summary of Sunday School Income & Expenditure detailed in Appendix 4
|
Note B
|
Full summary of Pennies Fund Income & Expenditure detailed in Appendix 5
|
Note C
|
Full summary of BB Income & Expenditure detailed in Appendix 6
|
Note D
|
Closing balance includes £10,000 legacy from the estate of the late Mr W Sheldon (ref 2018 report)
|
Total legacy is £20,000 - the remaining £10,000 is held in Property a/c.
|
Note E
|
2021 fees reduced due to ongoing cancellation of choir practice
|
Note F
|
Caretaking conducted on voluntary basis through 2021 until Mrs L Musial contracted in Nov 2021.
|
|
|
|
|
|
|
|
|
Total in year income
84,954
£
87,753
£
|
|
|
|
133,714
£
135,365
£
|
||Full summary of Sunday School Income & Expenditure detailed in Appendix 4
|
Note B
|
Full summary of Pennies Fund Income & Expenditure detailed in Appendix 5
|
Note C
|
Full summary of BB Income & Expenditure detailed in Appendix 6
|
Note D
|
Closing balance includes £10,000 legacy from the estate of the late Mr W Sheldon (ref 2018 report)
|
Total legacy is £20,000 - the remaining £10,000 is held in Property a/c.
|
Note E
|
2021 fees reduced due to ongoing cancellation of choir practice
|
Note F
|
Caretaking conducted on voluntary basis through 2021 until Mrs L Musial contracted in Nov 2021.
|
|
|
|
|
|
|
|
|
Total in year income
84,954
£
87,753
£
|
|
|
|
133,714
£
135,365
£
|
||Presbyterian Children's Society - Gift Aid
-
£
33
£
Moderators Appeal - Gift Aid
-
£
-
£
Student Bursary Fund -Gift Aid
-
£
-
£
1,625
£
OTHER GIFT AID DISTRIBUTION
(see Appendix 3 & also refer to report on PROPERTY a/c)
Transfer of Gift Aid due on PROPERTY giving
2,023
£
2,086
£
2,023
£
SPECIAL COLLECTIONS & CHARITY
Royal British Legion
-
£
-
£
G.B.
-
£
-
£
GTSSS (from Pennies Fund)
500
£
-
£
500
£
DISTRIBUTED BY MINISTER (GIF)
(see Appendix 2)
74
£
CONTRA SUNDRIES (out)
Knit & Natter (M Wilson legacy)
500
£
-
£
UA transfer to Missions a/c
-
£
100
£
500
£
Total in year expenditure
87,930
£
Balance at Ulster Bank Ltd 31st Dec
Note D
45,785
£
Note D
133,714
£||
|---|---|---|---|
||||1,899
£|
|||||
||||2,086
£|
|||||
||||-
£|
|||||
|Total in year income|84,954
£
133,714
£||66
£|
|||||
||||100
£|
|||||
||||86,605
£|
|||||
||||48,760
£|
|||||
||||135,365
£|
|||||
I planned and performed my inspection so as to obtain the information and verification which I considered appropriate in order to provide me with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement.
Signed
[signed copy on file]
Mr J Rogers 29/04/2022