MOIRA PARISH CHURCH VEAR ENDED 31 DECEMBER 2023 TRUSTEES, ANNUAL REPORT The truste¢s present the annual report and accounts for Moira Parish Church for the year ended 31 December 2023. The trustees have adopted the Statement of Recommended Practice (SORF)"Accounting and R¢porting by Charities" (FRS 102) in preparing the Annual Report and Financial Statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in notes to the financial statements and applicable accounting standards, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in aw)rdance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the charity's governing do¢ument, the Charities Act (Northern Ir¢land) 2008, Charities Act (Northern Ireland) 2013. The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and UK Generally Accepted Accounting Practice. Reference and administrative details Charity name Charity Registration nllber Charity addre$$ Auditor Moira Parish Church NIC 101047 St John's Parish Church, 51 Main Street, Moira, BT67 OLQ GMCG Lisburn, Chartered Accountsnts & Statutory Auditor, Century House, Ent¢rpris¢ Crescent, Ballinderry Road. Lisburn. B128 2BP Bankers Ulster Bank Limited, 18 Bow Street, Lisburn, BT28 1 BN Trustees The trustees who have served during the year were as follows: Rev Joanne Megarr¢ll Mr William Cro¢k¢tt Mr William Dillon Mr David Johnston Mr Maurice Johnston Mr David Kerr Mr David Parkinson Mr Bert Traylen Mrs Bessena Crockett Ms Gillian Garvin (resied 18 April 2023) Mrs Johan Wanvick Ms Elaine Woods (resigned 18 AprAI 2023) Mr George Downey Dr Timothy Courtney (resigned 31 January 2023) Mr Pet¢r Dillon (appointed 18 April 2023) Rev David Pierce (appointed 18 April 2023) Mr Jonathan Cromie (appointed 18 April 2023) Mr Stephen Waite (appointed 18 April 2023) Dr Raymond McAuley (appointed 18 April 2023)
MOIRA PARISH CHURCH YEAR ENDED 31 DECEMBER 2023 TRUSTEES, ANNUAL REPORT (CONTINUED) Reference and administrative details {Conlinued) Office-bearers Clergy: Hon. Church Secretsry: Rector's Church Warden.. Rev Joanne Megarrell Mr William Crockett Mr Bert Traylen (up to 18 April 203) Dr Raymond McAuley (from 18 April 2023) Mr David Parkinson (up to 18 April 2023) Rev David Piere¢ (from 18 April 2023) Mr David Johnston Mr David Kerr Mr David Johnston (up to 18 April 2023) Mrs Bessena Crockett (from 18 April 2023) People's Church Warden.. Rector's Glebe Warden: People's Glebe Warden: Hon. Church Treasurer.. Objectives and Activities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of St John's Parish Moira is to support the advancement of the Christian religion by promoting, through the work of St John's Parish, Moira the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Being open to and engaging with society as a whole and offering support for 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, St. John's Parish. Moira has custody of propety and of records, materials and artefacts of signifjcance to the cultural and religious heritage and maintenance of which is undertaken by the Select Vesty of the Parish. CompliaDce with Public Benefit The Parish has given careful consideration 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 achieve the Parish's objectives and activities, as well as providing public benefit. Public Benefit The public benefit purpose is the expression of th¢ precepts of the Christian religion through engagement with the general public, and in particular with the disadvantaged, the sick, the elderly and the young is a public ben¢fit. This can be measured and evidenc¢d through increased social int¢gration, and pastoral car¢ delivered at the point of need. The direot benefit of participation in Church life includes the enjoyment of public worship and the giving and receiving of pastoral ministy, improved understanding of the values relating to civic engag¢ment, community cohesion and providing a bridge between diverse groups as well as improved educational outcomes through the Church's ministy of teaching. The benefjciaries 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 through contributions the Continuing witness of the Church. The wider benefjt to the public will outweigh any detriment arising in the course of Christian outreach. Any private benefit arÉsing out of the fulfilment of our Christian minigty or to lay staff is essential to the lfIlment of the purpose of the advancement of religion. No trustee receives remuneration. reward or other private benefit for carrying out their trustee responsibility.
MOIRA PARISH CHURCH YEAR ENDED 31 DECEMBER 2023 TRUSTEES, ANNUAL REPORT (CONTINUED) Publie Benefit (Continued) The direct benefits flowing from this purpose include the provision of archive records> public enjoyment of cultural and historic buildings and artefacts such as church plate, furnishings and materials as well as an overall improved appreciation of longstanding Christian heritage. This is demonstrated through on-going provision of access to records, propety and artefacts and the subsequent and contAnued request for access and use of our materials by wider society. There is no hann arising from the purpose. The beneficiaries are the general public. No private benefLt is received by trustees fjjlfilling their trustee responsibiliti¢s in respect of these records, buildings or artefacts, but in the Course of conservation and to make these ac¢essibl¢ to th¢ public, the engagement of professional staff and services is essential but incidental to the fulfilment of the purpose. Achievements, Performance and Public Benefit Our church Mission Statement is 'growing closer to God in love and obedience" growing closer together in caring and sharing, growing clos¢r to others in frlendship and witness., This statement embodies and undergirds what we undertake as a parish. The Parish has also given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that its activities during the year have helped to achieve the Parish's objectives and activities, as well as providing publi¢ benefit. and Pra er This year we were delighted to have the usual traditional and contemporary worship servic¢s again with four services each Sunday and fjve once a month. These services are open to everyone in the community. We currently have around 700 families on the Parish Register, with both resident and accustom¢d members. We had 3 weddings in the church this y¢ar, when again w¢ were pleased to welcome family and friends and some of the wider community into the church. We had 19 funerals and 7 baptisms. This year services continued to be live streamed on Facebook and YouTube ¢a¢h Sunday and a dial up telephone service was provided for those who wished to avail of the service but who didn't have intern¢t. The service was also recorded on CDS for others. Naturally our services were reaching a wide audience, both in our local community and further afield. We ran our usual 'community' services again this year including community harvest and Christmas services and were pleas¢d to w¢lcome visitors from the community on both occasions. Outside of our Sunday services, we continued with 'W¢dnesday's Word, and prayer time. We have again had some members of the wider community joining us for this. Pastoral Care Pastoral care is important to the life and witness of St John's, Some mcmbers of the Parish are unable to attend church due to sickness or age. The clergy visit all who are housebound, sick or in Nursing Homes. They also visit those who are going through particular pastoral needs or traumas as well as general visiting. Before our summer activities, we again delivered leaflets to some of the new developments in the wider community, advising them of our g¢neral ministy and summer activities. Parish rou d faciliti¢s We contirAued to run 'EmpowHER' _ a meeting to empower women in their faith. 'Winter Warniers, continued to operate as a reaction to the economic crisis- a free meal once a week from November for anyone from the wider community and church.
MOIRA PARISH CHURCH YEAR ENDED 31 DECEMBER 2023 TRUSTEES, ANNUAL REPORT (CONTINUED) Achievements. Performance and Public Benefit (Conlinued) Parish Grou s and facilities con¢ip7ued In addition to th¢ above groups which St John's runs directly for the benefit of the wider community, the Seleot Vesty makes the facilities available for community events. Community groups can hire the facilities to run their activities with regular users including fitne5S groups, fltness groups, ballet 2nd the Moira Friendship Group (200+ members over the age of SO meeting in the halls on a regular basis to enjoy fellowship, exercise and craft activities). This is an initiative of St. John's. Mission and Evan elism We run a monthly Car Boot Sale and Coffee Morning, where members of the community enjoy popping into the Parish Centre for a browse of the stalls and a cup of tea. In June we held a mission where we provided 2 free BBQS for anyone in 2 of our new housing developments. We had games for the kids and these mission ¢v¢nts were very w¢ll received. In July we ran our Holiday Club for kids. Again, this was open to any children of Primary School age from th¢ whole community. This culminated in a community BBQ for those who had been part of the Holiday Club. LOGIC continued to engage with the young people of the community. They went on day trips. camps and continued to provide support for the young people in whatever way they could. Revelation Youth Fellowship also held a number of events and attended Summer Madness together with LOGIC. In August we held a Teddy Bears Picnic for children and their carers which again was open to anyone. This year the parish again ran the ALPHA course- a course open to anyone to come and discover more about the Christian faith. At half- tenn, we held a 'Light and Bright, paty for kids in primary school and again this was open to kids from the local Community. At Christmas we organised the annual turning on of the tree lights and we were delighted to wlcome over 500 people from the local community into the Parish Centre for some Christmas fayr¢ and Santa. There were competitions which were also open to the three local Primary Schools. In December, we had a Senior Citizen's Christmas lunch and we went Carol singing around the housebound in the local community. We also held a 'Pre-loved' Toy Sal¢ where we welcomed many into the Parish Centr¢ to sell their pre-loved toys. Financial Review Reserves Policy The Trustees have adopt¢d a reserves policy which they consider appropriate to ensure the continv¢d ability of the charity to meet its objectives and financial commitsnents. The policy is reviewed annually by the Trustees in conjunction wtth a wider review of the finances of the parish.
MOIRA PARISH CHURCH YEAR ENDED 31 DECEMBER 2023 TRUSTEES, ANNUAL REPORT (CONTINUED) Financial Review (conlinued) Reserves Policy (continued) The reserves policy is set so that the net current assets are sufficient to cover commitments and to provide for at least six months operational costs. These reserves ar¢ held in order to maintain the operation of Moira PaTish Church and to provide some surety against adverse fInan¢ial events, such as a Teduction in income or unplanned expenditure being required. At 31 December 2023 the balance of unrestricted ndS is £455,713 (2022: £431,318) and the balance of restricted funds is £4,774,277 (2022: £4,669,065). The trustees ar¢ satisfied that th¢ level of reserves is sufficient to continue the current activities of the charity in the event of a significant shortfall in income levels. The trustees will continue to review th¢ reserves policy to ensure that the policy reflects the needs of the charity in a changing environment. The financial year end to 31 December 2023, has resulted in a increase in total ndS of £129,607 to £5,229,990, of which unrestricted funds for the y¢ar increased by £24,395 to £455,713 and restricted funds increased by £105,212 to £4,774,277, which included a £72,891 incre&s¢ from unrealised gains in the valuation of unit trusts and Investment property. The amount of free reserves at 31 December 2023 is £313,190 (2022: £286,692), after excluding restricted funds of £4,774,277 (2022: £4,669,065) and unrestricted tangible fixed assets of £142,523 (2022: £144,626). Overall, income for the year decreased by £34,747 from £571,109 in 2022 to £536.362 in 2023. Expenditure decreased by £26,589 from £506,235 in 2022 to £479,646 in 2023. Going Concern The trustees have reviewed the financial position of Moira Parish Church and the budgets for the year ahead and are satisfied that there are adequate ndS in place to ensure that the PIsh can continue its activities for the foresceable future and that the financial statements to 31 December 2023 can be signed as a going concern. Future Developments The Select Vesty ar¢ ¢ontinuing with the plans for building a garden room type structure in the grounds of 53 Main Street, called 'House of Hope, _ a house offering a listening ear service and prayer space as well as facilitating other m¢¢tings. Structure, Governance and Management Governing Document and CoDStitution of St John's Parish. Moira Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are Charity Trustees. Recruitment and Appointment of Select Vestry As well as Constitutional requirements, parishes obliged to implemcnt Diocesan Regulations. The Diocesan Regulations require a financial commitment (Regulation 7.2.2) to become a member of the General Vesty. The members of the Select Vesty of Moira Parish Church are it's Charity Trustees. Members of the General Vesty Can vote and stand for election to the Select V¢sty. Meetings of the General Vestry are nornially held at least once a year. The Select Vestry is elected as part of this General Vesty meeting. The Select Vesty will nornially hold their positions for a period of one year and may be re-elected annually and there is no limit on the number of temis which may be served.
MOIRA PARISH CHURCH YEAR ENDED 31 DECEMBER 2023 TRUSTEES, ANNUAL REPORT (CONTINUED) Structure, Governallee and Management (Continued) Pay and Remuneratlon The incumbent rec¢ives a stipend in accordance with fjgures approved by the General Synod of the Church of Ireland and office and locomotory allowances. Organisational Structure The Select Vesty is responsible for the day to day management of the parish. The Select Vestry consists of the member of the clergy serving in the parish, any curate assistant ("the curate"), the church wardens, the glebe wardens and generally not more than twelve other members of the General Vestry elected at the General Vesty. The Select Vesty is chaired by the incumbent or other member of the clergy officiating in the parish. Select Vestry members are responsible for making decisions on matters of general concern and importance to the parish including deciding how parlsh 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. Statement of Trustees, Responsibilities The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance wlth applicable law and Unit¢d Kingdom Accounting Standards (Unit¢d Kingdom Generally Accepted Accounting Practice). The law applicable to ¢harities in the Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of th¢ charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and prlnciples in the Charities SORP 2019 (FRS 102). make judgments and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departhres and explained in the financial statements. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Parish will continue as a going concern. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any tim¢ the financial position of the Parish and enable them to ensure that the financial stat¢m¢nts comply with the Charities Act (Northern Ireland) 2008, the Charity (Accounts and Reports) Regulations (Northem Ireland) 2015 and the provisions of the Constitution of the Church of Ireland. They are also responsible for safeguarding the assets of the Parish and hence for taking reasonable steps for the prevention and detection of fraud and other irregulartties. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
MOIRA PARISH CHURCH YEAR ENDED 31 DECEMBER 2023 TRUSTEES, ANNUAL REPORT (CONTINUED) Statement as to disclosure to our auditors In so far as the trustees are aware at the timing of approving our trustees, annual report: there Is no relevant audit infonnation of which the charity's auditor is unaware. and the trustees have taken all the steps that they ought to have taken to make themselves aware of any relevant audit inforniation and to establish that the charity's auditor is aware of that inforniation. Independellt Auditor The auditors, GMCG Lisburn. have indicated their willingness to continue in office, and a resolution concerning their appointment will be proposed at the Annual Easter Vesty Meeting. Signed on behalf of the Trustees: oc.b-l Rev Joanne Megarrell Rector of Moira Parlsh Church William Crockett Trustee /f/ ¥