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 nll￿ber
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 (resi￿ed 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 P￿Ish 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/ ¥