## **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