Charity reglslratlon number NIC 101047
ST JOHN'S PARISH, MOIRA
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

ST JOHN'S PARISH, MOIRA
LEGAL AND ADMINISTRATIVE INFORMATION
Trustèes
Rev Joannè Megarrell
Mr Willlam Crockett
Mr William Dlllon
Mr David Johnston
Mr Maurice Johnston
Mr Davld K8rr
Mr Davld Parkinson
Mr Bert Traylen
Mrs Bessena Crockett
Mrs Johan Warwick
Mr George Downey
Mr Peter Dlllon
MrJonalhan Cromie
Mr Stephen Waite
Dr Raymond McAul8y
Mrs D Edwards
Mr N Mullan
(Appointed 9 April 2024)
(Appointed 9 Aprll 2024)
Charlty number
NIC 101047
Prlnclpal address
51 Main Street
Moira
Cralgavon
BT67 OLQ
Audltor
GM¢G LISBURN
Century House
40 Crescent Buslness Park
Lisburn
BT28 2GN
Bankers
Ulster Bank Llmited
18 Bow Street
Llsbum
Co Antrfm
BT28 1 BN

ST JOHN'S PARISH, MOIRA
CONTENTS
Pago
Trustees, report
Independent audltor's report
statement of financlal activilies
10
statement of flnanclal position
11
ststement of cash flows
12
Notes to the financial statements
13-25

ST JOHN'S PARISH, MOIRA
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The ftnancial statements have been prepared In accordan¢e with the accounting pollcles set out In note 1 to the
financial statements and comply with the church's trust deed, the Charilles Act {Norihem Ireland) 2008 and
'Accounting and R8porting by Charities: Statement of Recommended Practice appllcabl6 to charltles preparing thelr
accounts in accordance wlth the Financlal Reporting Standard appllcable in the UK and Republlc of Ireland (FRS
102). (as amended for accounting perlods ¢ommendng from 1 January 20191
Objeelives and actlvltles
The prlnclpal function of St John's Parlsh, Moira (the Parish) is lo support the advancement of the Chrlstlan religion
through the work of the church, bè that pastoral. èvangellstlc, social or ecumenical. Belng open to and engaglng
wlth society as a whole and offering support for those needing help are fundamental to the practl¢al delivery of
Chrislianlty.
Compllanco wlth Publlc b8neflt
The Parlsh has given careful conslderalion to the Charity Commission for Northern Ireland's guidancè on publlc
beneflt to ensure thal the actlv1116s entered Into during Ihe year have helped to achleve the Parlsh's objectives and
activities. as well as providlng public ben&fit.
Achlovementg and performanc8
Our church Mlsslon Slatemenl Is 'growing closer to God In love and obedience; growlng clos8r together In caring
and sharing, growing closer to others In friendship and witness., Thls statement embodies and strengthens what we
undertake as a parish.
Worshl
and
er
Thls year we had the usual Iraditional and contemporary worship servioes agaln with four sorvices each Sunday
and five once a month. These 8ervlc&s are open to everyone In the community. We currently have around 700
families on the Parish Register, wlth both resident and accustomed memb&rs.
We had 1 weddlng in Ihe church this year when again we were p16ased to welcome family and friends and some of
the wider community Into the church. We had 19 funerals and 7 baptisms.
Thls year servlces continued to be live streamed on Facebook and YouTube each Sunday. The servi¢e was also
record8d on CDS for others. Naturally our servlc85 were reaching a wide audience, both in our local communily and
further afield.
We ran our usual 'communitl services again this year including community harvest and Christmas servlces and
were pleased to welcome visltors from the community on both occaslons.
Outside of our Sunday services, we continued wllh 'WednesdaW$ Word, and prayer tlme. We hav6 again had some
members of the wider community Joining us for this.

ST JOHN'S PARISH, MOIRA
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Pastoral Car
Pastoral care Is important to the life and witness of Ihe Parish. Some members of the Parish are unable to altend
church due to slckness 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 visitlng.
Bèfore our summer activitl8s, we again d8llvered leaflets to some of the new developments In the wlder community,
advising them of our general minlstry and summer activities.
Parish Grou
s and Faclllties
We continued to run 'EmpowHER- a meellng to empower women In thelr faith.
'Winter Warmers,
contlnued to operate as a reaction lo th8 economic crlsls- a free meal once a week from
November for anyone from Ihe wider community and church.
In addition to the abov6 groups which Ihe Parish runs dlreotly for the benefit of the wider community, the S818Ct
Vestry makes th8 facllitles avallable for community events.
Community groups can hire Ihe facilities lo run their activities with regular users Including fitness groups, ballet and
the Molra Friendshlp Group (200+ members over the age of 50 m6etlng In Ihe halls on a regular basis to enjoy
fellowshlp, exercise and craft activltles).
isslon an
Evan
ells
We run a monthly Car Boot Sale and Coffee Morning. where members of the communlty enjoy popplng In to the
Parlsh Centr6 for a brows8 of Ihe stalls and a cup of coffee.
In July we ran our Hollday Club for kids. Again. thls was open to any children of Prlmary School age from the whole
community- Thls culminated In a communlty BBQ for those who had been part of th6 Holiday Club.
LOGIC continued lo engage wilh the young peopla of the communlty. They wént on day trips, camps and contlnued
to provlde 8UPPOrt for Ihe young people in whatever way they could.
Revelation Youth Fellowshlp also held a number of events and att8nded Summer Madness tog8ther with LOGIC.
In August, we held a Teddy Bears, Picnic for chlldren and their carers which again was open lo anyone. We also
held a Socc8r Fun Day for everyone.
Thls year the parish agaln ran the ALPHA ¢ourse- a course open to anyone to come and dlscover more about the
Chrlslian faith.
At half- temi, we held a 'Llght and Brlght, party for kids In prfmary school and again thls was open to klds from the
local communlty.
At Christmas we organlsed the annual turning on of the tree Ilghls and we were dellghted to welcome over 600
p6ople from the local community Inlo the Parish Centre for some Christmas fayre and Sants. There were
compelitions which were also open to the three local Primary Schools.
In November we ran a 'Managlng In a cost of living Crisis cours8. . a course open to the whole communlty, helping
folk to manage thelr finances.
In December, we had a Senior Cltlzen's ChrSstmas lunch and we went Carol slnging around th8 housebound In Ihe
lo¢al communlty. We also held a 'Pre-loved' Toy Sale where w6 welcomed many into the Parlsh Centre to sell Ihelr
pre-loved loys.

ST JOHN'S PARISH, MOIRA
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Flnanclal revlew
The trustees have adopted a reseNes policy whlch they conslder approprfate to ensure the conllnued ablllty of the
charity to meet its obJe¢live and flnancial commitments. The pollcy is revlewed annually by the trustees In
onlunction wllh a wider r8view of the finances of th8 parish.
The reseN85 policy Is set 80 that the net curr6nt assets arè sufficlent to cover commitments and to provide for at
least six months operational costs. These reserves are held in order to maintain the operation of the Parish and to
provld8 some surety against adverse financial events. such as a reducllon in Income or unplanned expenditure
belng requlred.
The financial year end to 31 December 2024. has resulted in a Increase In total funds of £82,526 to £5.312,516, of
whlch unrestricted funds increas8d by £12,796 10 £468.509 and restricted funds Increased by £69,730 to
£4,844.007, which included a £24,047 increase from unraalised gains in the valuation of unit trusts and inveslment
property.
Tha amount of free reserves at 31 December 202418 £316,583 {2023 - £313,190), after excludlng rèstricted funds
of £4,844,007 (2023- £4,774,277) and unr8slricted tangible assets of £151,92612023 - £142,523).
Plans for future perlods
The Select Vestry are conllnuing with the plans for bullding a garden room type structure in the grounds of 53 Maln
Stre6t. called 'House of Hope, . a house offering a listening ear Se￿iCe and prayer space as well as facllltating other
meetings.
Structure, governance and managemént
Chapter 111 of the Constilullon of the Church of Ireland governs Parishes and Parochial Organlsation. The Select
Vestry members are Charlly Trustees.
The trustees who s8rved durlng the year and up to the date of slgnature of the financlal statements were:
Rev Joanne Megarrell
Mr William Crockett
Mr Willlam Dillon
Mr David Johnston
Mr Mauric6 Johnston
Mr Davld Kerr
Mr David Parkinson
Mr Bert Traylen
Mrs Bessena Crockett
Mrs Johan Watwick
Mr George Down6y
Mr Peter Dlllon
Reverend David Pierce
MrJonathan Cromie
Mr Stephen Waite
Dr Raymond McAul6y
Mrs D Edwards
Mr N Mullan
{Resigned 19 April 2024)
(Appointed 9 April 2024)
(Appointed 9 April 2024)
As well as Constitutional requirem6nts, parlshes are obllged lo Implement Diocesan Regulatlons. The DI0￿San
Regulations require a financial commitment {Regulatlon 7.2.2) to become a member of the General Vestry. The
members of the Se16Ct Vestry of the Parlsh are it's Charity Trustees. Members of the Gen6ral Vestry can vote and
stand for election to the Sel&ct Vestry. Meetings of the General Vestry are normally held at least once a year. The
S61éct Vestry Is elected as part of Ihls General Vestry m66ting. The Select Vestry wlll normally hold thelr positlons
for a period of one year and may be re-elected annually and Ihere is no Ilmit on the number of terms which may be
served.

ST JOHN'S PARISH, MOIRA
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Select Vestry is responsible for the day lo day management of the parish. The Select Vestry conslsls of the
m8mber of the clergy seNlng in the Parish, any curate assistant ("the curate"), thè church wardens, thé glebe
wardens and generally not more Ihan ￿e1ve Other members of the General Vestry elected at the General Veslry.
The Select Vestry is chaired by the Incumbent or olher member of lh8 clergy officiating In the Parlsh. Select Vestry
members are responsible for maklng decisions on matters of general concern and importance to the Parish
Includlng deciding how Parish funds ar6 to be applied,
The Select Vestry meets at tlm&s fixed by the members or by th8 dlocesan synod. Speclal meetlngs may b
convened at any tlme by the chairperson or Ihe churchwardens.
The Incumbent recelves a stipend In accordanc8 wlth flgures approv8d by the General Synod of the Church of
Ireland and office and locomotory allowances.
statement of trustees, respon$lbllities
The trustees are responsible for preparing the Tnjstees, Report and the financial stalements in accordance wlth
appllcable law and Unlted Kingdom Accounting Standards (Uniled Klngdom Generally Accepled Accounting
Practicè).
The law applicable to charities in Northern Ireland requlres the trustees lo prepare financial statements for each
financial y8ar which giv8 a true and fair vléw of the state of 8ffalrs of the church and of Ihe incomlng resources and
application of resources of the church for that yèar.
In praparing these financial slatemenls, the trustees are required to..
selèct sullable accountlng policies and then apply them conslstently:
- observe the methods and princip18s In the Charitlès SORP 2019 (FRS 1021:
make judgements and estimates that are reasonable and prudant;
state whether applicable accounting standards have been followed. subl8cl to any mater181 departures disclosed
and explalned In the financlal statemenls., and
prepare the financial statemenls on th8 golng concern basls unless It15 Inappropriat8 to pr8sume that the charity
wlll continue In operallon.
The trusteés are responsib18 for keeping adequate accountlng records that dlsclose with reasonable accuracy at
any tlme the financlal position of the church and enable them to ensure Ihal the financlal ststements comply with the
Charitles Act North&m Ireland (2008), the Charity (Accounts and Reports) Regulations (Northern Ireland) 2015 and
the provisions of the trust deed. They are also responsible for safeguarding the assets of the church and hence for
taklng reasonabl8 Steps for the pr8ventlon end deteclion of fraud and other irregularltles.
The trustees, report was approvèd by the Board of Twstees.
Mr Willlam Crockett
Trustee
Date:

ST JOHN'S PARISH, MOIRA
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF ST JOHN'S PARISH, MOIRA
Opinlon
We have audlted the financial statements of St John'5 Parish, Molfa (the 'church'l for the year 8nded 31 Dec8mber
2024 which comprise the statement of financlal activities, th8 Statement of flnancial posillon, the statement of cash
flows and the notes to the financial statements, includlng a summary of slgnificant accountlng policles. The financlal
reporting framework that has been applied in Ihelr preparation Is applicable law and United Kingdom Accounting
Standards. Including Financlal Reporting Standard 102 The Flnancial Reporting Slandard applicable in th8 UK and
Republlc of Ireland Iunlted Kingdom Generally A¢cept6d Accounting Practlce).
In our opinion, the financlal statements:
give a true and fair view of the state of the church's affairs a5 at 31 December 2024 and of ils incomlng
resources and applicallon of résources, for Ihe year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Ac¢ountlng Practice.,
and
have been prepared in accordance with the requlrements of the Charities Act (Northem Ireland) 2008.
Basls for opinlon
We conducted our audit in accordan￿ with International Standards on Audillng (UK) IISAS (UK)) and applicable
law. Our r8sponsibilitles under those slandards are furth8r described In the Auditors rgsponsiblllllos for the audlt of
the flnanci81 statemonts section of our report. We are independent of the church in accordance with lh6 ethical
requlrements Ihat are relevant to our audit of the financlal 5tstements In the UK, includlng the FRC'S Ethical
standard, and we have fulfilled our olher ethical responsibllilies in accordance wlth thése requlrem8nts. We belleve
that the audit evidence wé have obtalned Is sufficient and approprfaté to provide a basis for our oplnion.
Concluslons relatlng to golng concern
In audltlng the financlal statements. we have concluded that the trustees, use of the golng concern basls of
accounting In thè preparatlon of the financlal statements Is appropriate.
Based on the work wè have performed, we hav6 not identlfi6d any malerlal uncertaintles relating to events or
conditions that, individually or collectively, may cast significant doubt on the ¢hurch's ability to contlnue as a going
concern for a period of at18ast twelve months from when the financSal statements are aulhorlsed for issue.
Our responsibllitles and the responsibilities of the Irustees with respect to going concern are described In the
relevant sectlons of thls report.

ST JOHN'S PARISH, MOIRA
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ST JOHN'S PARISH, MOIRA
Olher Informatlon
Th8 Oth8r Inft)rmation comprlses the Infomiation included In the annual report oth8r than the flnancial statements
and our audltofs report thereon. The trust86s are responslble for the other Information contalned wlthin the annual
report. Our opinlon on the financlal statements does nol cover the other information and we do not axpress any form
of assurance concluslon Ihereon. Our responsibility Is lo read the olher information and, in doing so, conslder
whether th8 olher informallon Is materially Inconsistent with the financial stslemenls or our knowledge obtained In
thè course of the audlt. or oth6rwlse appears to be materially mlsslated. If we identlfy such material Inconslstencies
or apparent material mlsstatements, We are required to detemiine whèther this gives rlsé to a material misstalement
In the financlal statements themselves. If, based on th8 work we have perfomed. we condud8 that Ihere is a
material mlsstatement of this other informalion, we are requlred to report that fact.
We have nothing lo report in this regard.
Matters on whlch we are r8qulred to report by exceptlon
We have nolhing to report in respect of Ihe followlng matters in relatlon to which Ihe Charities (Accounts and
Reports) Regulations (Northem Ireland) 2015 require us lo report to you If, In our opinion:
the informatlon given In the financial statements is inconslstent in any malerfal respect wlth the Iwstees,
report. or
sufficient accounllng records have not been kept,. or
th8 financial statements are not In agreement wlth the accountlng records: or
we have not received all the Informatlon and explanations we require for our audlt.
Responslbllltles of trustees
As explained more fully in the statement of tnjstees, responslbllllles, the truste65 are responsiblé for the preparatlon
of the flnancial statements and for belng satisfied that they give a truè and fair view. and for such intemal conlrol as
the trustees detemiine is necessary to enable Ihe preparatlon of financial statements that are free from material
misstatement, whether due to fraud or error. In preparing the financlal statements, the trustees are responsible for
assesslng the church's ability to conllnue as a golng concem, dlscloslng. as appllcable. malters related to going
concem and uslng the going concern basls of accounting unless Ihe trust88s ellher intend to cease operations, or
havè no realistic alternative but to do so.
Audltorfs responslbllltles for the audlt of the flnanclal staloments
We hav6 been appolnted as audltor under se¢tlon 65(21 of th8 Charities Acl (Northern Ireland ) 2008 and report In
accordance wlth regulations made under secllon 86 of that Act.
Our oblectlves are to obtain reasonable assurance about whether the flnancial statemenls as a whole are free from
material mlsstalement, whether due to fraud or error, and to issue an audltorfs Teport that Includes our oplnlon.
Reasonable assurance is a hlgh level of assurance but is not a guaranteè Ihal an audit conducted in accordance
with ISAS {UK) wlll always dètect a material mlsstatement when 11 exists. Mlsslatements Can arlse from fraud or
error and are considered material if, Individually or in the aggregate, they could reasonably be expected lo influence
the economlc declslons of users taken on th8 basis of these financial statements.

ST JOHN'S PARISH, MOIRA
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ST JOHN'S PARISH, MOIRA
Extent to whlch the audlt was consldered capable of detectlng irregularltlos, Ineludlng fraud
We Identify and assess the risks of material misstalemént of the financlal statements, whether due to fraud or error,
and then deslgn and perfomi audlt procedures responsive to thos8 risks. includlng obtaining audll evldènce that Is
Sufficient and appropriate to provide a basls for our opinlon.
In identlfying and assessing potential risks of material mlsslat8ment in respect of irregularitles. including fraud and
non-compliances with laws and regulatlons, we considered the following:
The nature of lh6 industry and sector, control environment and business performance, Includlng the
charity's remuneralion pollcles for trustees. bonus levels and performance targots, if any.
Results of our enquiries of management about their own Idantificatlon and assessment of the risks of
￿￿egular1t[ÈS',
Any matters we identified havlng obtalned and reviewed the church's documentation of thelr policies and
procedures relating to..
Identifying. evaluating and complying with laws and regulatlons and whether they were aware of
any instance of nonwcompllance;
Detectlng and respondlng to the rfsks of fraud and wholher they hav8 knowledg8 of any actual.
suspected or alleged fraud: and
The Int6rnal controls established lo mitigate rlsks of fraud or non-compllance with laws and
regulation8:
The malters discussed among the audlt engagement team regardlng how and where fraud might occur in
the financial statements and potentlal indicators of fraud.
As a result of these procedures, we consldered the opportunities and Incentives that may exist withln thè church for
fraud and Identified the greatest potential for fraud In Income recognltion. In common with all audits under ISAS
(UK), we are also required to perform specific procedures to r6spond to the risk of managem8nt override.
We also obtained an underslandlng of the legal and regulatory frameworks that the church opèrates in. focuslng on
provisions of those laws and regulations that had a dlrect effect on lh8 determinallon of materlal amounts and
disclosures In the financlal statements. Th8 key laws and regulatlons we considered in this context Included Part 4
of th6 Ch8rilies (Accounts and Reports) Regulallons {Northern Iréland) 2015, and local tax leglslation.
In addltion, we considered provlslons of other laws and regulatlons that do not have a dlrect effect on the financial
statements but compliance wlth which may be fvndamental to Ihe church's ability to opèrate or to avoid a material
penally.

ST JOHN'S PARISH, MOIRA
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ST JOHN'S PARISH, MOIRA
Audlt response to rlsks Idèntlfled
Our procedures to respond to the risks Idenlified included Ihe followlng:
Reviewing Ihe financial statement dlsclosures and testlng to supportlng documentatlon to assess
compllan¢e with provlsions of relevanl laws and regulations descrlbed as having a dlrect effect on the
financlal statements.,
Enqulrlng of manag6ment conceming actual and potenllal litigation and clalms:
Perfoming analyllcal procedures to identify any unusual or unexpected relallonshlps that may indlcate
rlsks of materlal misststem8nt due lo fraud.,
Reading mlnutes of meetlngs of Ihose charged with governance and revlewlng correspondonce with tax
aulhorllies. and
In addressing the rlsk of fraud through management override of controls, testing the appropriateness of
journal entrles and other adjustments. assessing wh8lher the judgements made in maklng a￿OUntIng
estimates are Indicative of a polential bias: and evaluallng the buslness rationale of any significant
transacllons that are unusual or outslde the normal course of buslness.
We also communicated relevant identified laws and regulatlons and potantlal fraud risks to all engagement team
members and remained alert to any Indications of fraud or non-compliance with laws and regulations throughout tha
audit.
Owing to the inherent Ilmitalions of an audlt. there Is an unavoidable rlsk that we may not hava detected some
material misstatemenls in the Ilnancial statemenls. even though we have properly planned and performed our audit
in accordance with 8udltlng standards. In addition, as wilh any audlt, Ihere remalns a higher Tisk of non4ete¢lion of
Irregularities. as they may Involve colluslon. forgery, Intentional omisslons. misrepresenlations, or the override of
internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-
compliance wlth all laws and regulations.
A further descriptlon of our responslbllilies is avallable on th8 Flnancial Reportlng Council's website at.. https:11
www.frc.org.uklauditorsr8sponsibilities. Thls descrlptlon forms part of our audilorfs report.

ST JOHN'S PARISH, MOIRA
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ST JOHN'S PARISH, MOIRA
Uso of our report
This report is made solely to Ihe charity's trusteès, as a body, in accordance wllh part 4 of the Charities (Accounts
and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undértaken so that we might state to
th6 ¢harily's trustees those matters we are required to slate to them in an audltors, report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone olher than the charity
and th8 ch8rity's trustee8 as a body. for our audit work, for this report, or for the oplnions we hav8 formed.
GM¢G LISBURN
Chartared Accountanls
statutory Auditor
Century House
40 Crescent Business Park
Llsburn
BT28 2GN
GMCG LISBURN is ellgible for appolntment as auditor of the church by virtue of Its eligibility for appointment as
auditor of a company under secllon 1212 of tha Companles Act 2006.

ST JOHN'S PARISH. MOIRA
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlctod Restrlctèd
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Notes
Incomo and endowments from:
Donations and legaciés
Charitable activltles
Other actlvities
Investments
Other Income
222.827
69,164
29,444
60.624
8.448
20.577
145,112
1,686
50,449
243,404
214,276
31,130
111,073
8,448
213,893
61,535
26,779
58,991
5,113
10.859
168,516
975
41.977
224,752
230,051
27,754
100,968
5.113
Total Income
390,507
217,824
608,331
366,311
222,327
588,638
Exp8ndlture on:
Raising funds
Charltsble actlvllles
828
351,388
828
531,094
377,711
172,141
549,852
179.706
Total expendlture
377.711
172.141
549,852
352.216
179.706
531,922
Net galnsl{losses) on
Investments
14
24,047
24,047
72,891
72,891
Net Incom8
12,796
69,730
82,526
14,095
115.512
129,607
Transfers between
funds
10,300
(10,300)
Net movemont In
funds
11
12.796
69,730
82,528
24.395
105,212
129,607
Reconclliation of funds:
Fund balances at 1 January
2024
455,713 4.774,277 5,229,990
431.318 4,669,065 5,100,383
Fund balances al 31
Decemb8r 2024
468,509 4.844,007 5.312,516
455,713 4,774,277 5,229,990
The slat8ment of finan¢lal activitles Includes all galns and losses recognlsed In the year. All incom8 and expendlturè
derive from contlnulng aotivitles.
10-

ST JOHN'S PARISH, MOIRA
STATEMENT OF FINANCIAL POSITION
ASAT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investment propety
Investments
16
17
18
2,476.009
450,000
1,692,900
2,471.635
450,000
1.618,970
4,618,909
Currènt assots
Debtors
Cash at bank and In hand
4,540,605
19
55,993
656,353
50.765
660,371
712.346
Croditors: amounts falllng due wlthln
one year
711.136
20
(13,739)
(16,751)
Not currgnt a859ts
698,607
694.385
Total assets less current Ilabllities
5.317,516
5.234,990
Cr8dltors'. amounts falllng duo after
more than one yèar
21
(5.000)
(5.000>
Nel assots excluding penslon Ilablllty
5,312,516
5,229,990
Net assets
5.312,516
5.229,990
The funds of the church
Restricted income funds
Unrestrfcted funds
23
4.844,007
468,509
4.774,277
455.713
5,312,516
5.229,990
The financlal statements were approved by the trustees. aulhorlsed for issue on ...
behalf by-
and signed on thelr
LLLJCL
Mr Willlam Crockett
Trusteo
Rev Joanne Megarrgll
Trustee
11

ST JOHN'S PARISH, MOIRA
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operatlng actlvltles
Cash absorbed by operations
28
(52,834)
(33,250)
Invostlng actlvltles
Purchase of tangibl8 fixed assets
Purchase of Investments
Investment Income recelved
(12,374)
{49,8831
111,073
(47,076)
100.968
Net cash generated from Investlng
activitles
48.816
53,892
Net cash usod In flnanclng actlvllles
Not (decrease)Ilncrease In cash and cash
equivalents
(4.018)
20,642
Cash and cash equlvalenls at beglnnlng of year
660,371
639.729
Cash and cash equlvalents at ond of year
656,353
660,371
12-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng policles
Charity informatlon
st John's Parish. Moira Is a unincorporated charity reglstered in Northem Ireland. The registered office is 51
Maln Streèt, Moira. BT67 OLQ.
1.1 Ac¢ounllng conventlon
The finanoial statements have been prepared in accordance wlth the church's trust deed, th6 Charities Act
(Northern Ireland) 2008 and "Accounting and Reporting by Charities.. Stat6ment of Recommended Practice
applicable to charities preparing Ihelr accounts in accordance wlth the Financial Reportlng Standard
appllcable in the UK and Republlc of Ireland IFRS 102)" (as amended for accounting perlods commenclng
from 1 January 2019). The church is a Public Benefit Entity as defined by FRS 102.
The financlal statemènts are prepared in sterling. whlch is Ihe fijnctlonal currency of the church. Monetary
amounts in thesè financial statements are rounded lo the nearest £.
The financial statem6nts have been prepared under the histortcal cost convention. The prlncipal accounllng
policies adopted are s81 out below.
1.2 Golng concern
At the time of approving the financial statements, Ihe trusteas have a reasonable expectation that th6 Church
has adequate resources to continue in operational exlstence for the foreseeable future. Thus the trustees
contlnue to adopt th8 going concem basis of accounting in preparing the financlal statements.
1.3 Charltable funds
Unrestrfcted funds are available for use at the dlscretion of Ihe tru5lees in furtherance of th8ir charitable
oblectlves.
Restricted funds are Subject to specific condltions by donors or grantors as to how Ih6y may be uséd. The
purposes and uses of the restricted funds a￿ sel out In the notes to the financial statements.
1.4 Income
Income is recognised when the church is legally entitled to It after any performance conditions have been met.
the amounts can be measured rellably, and it is probable that incomè will be recelved.
Cash donations are recognised on receipt. Other donations are recognised once the church has been notified
of Ihe donation, unless perf0rrnan￿ conditions require deferral of th8 amount. Income lax recoverable in
relation lo donations recelved under Glfl Ald or deeds of covenant Is recognised at Ihe time of Ihe donation.
Legacles are recognlsed on recelpt or otherwise If Ihè church has been notified of an impending distributlon,
the amount is known, and recelpt is expected. If the amount is not known, the legacy is treated as
contingent asset.
Assels given for use by the church ar8 recognised wh8n re¢elvabl8.
Inv8Stmenl income is earned through holdlng assets for Investment purposes such as shares. unlt trusts and
property. It Includes divldends, interest and rent. Wherè it is nol practicablo to identify Investment
management costs incurred within a schem8 wilh reasonable accuracy the inveslm8nt Income Is reported n&t
of these costs. Interest and dividends together wllh any reclaimable tax credits are included In the accounts as
r8c8ived. Rent Is Including in the accounts when It Is receivable.
13-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Ac¢ountlng pollcles (Contlnued
1.5 Expendlture
Expenditure is racognised on an accruals basls as a liabillty Is Incurred.
Charllable expendlture comprises those costs Incurred by the charity in the delivery of Its activilies and
services for Its beneficiaries. 11 includés both costs that can be allocated directly to such activities and Ihose
costs of an indlrect nature to support them.
Support cosls are Ihose funclions that assist work of the charlly but do not dlrectly undertake charitable
aclivitles. Support and other costs have been allocated to charitable activities based on actual usage by that
actlvity.
1.6 Tanglbla flxed assets
Tanglble fixed ass@Is are Initially measured at cost and subsequently measured at cost or valuation, net of
depreclatlon and any Impalmient lo$sas.
Depreciallon Is recognised so as to write off the cost or valuatlon of assets less their resldual values ovèr thelr
useful Ilves on the following bases:
Land and bulldlngs
LOGIC Equipment
Parish Equipment
LOGIC Donated Asset
Nil d8preclation
33.3 % reduclng balance
10 % slraight line
200/0 Straight Ilne
The gain or105s arlslng on the disposal of an asset is determined as the differ8nce between the sale procegds
and thè carylng value of the asset, and Is recognlsed In the statem8nl of financial acllvlties.
1.7 Investment propo
Investment property, which is propety held to earn rentals andlor for capital appreciation, is initially
recognisad at cost. which Includes the purchase cost and any directly atlrlbutable exp8ndlture. Subsequ8ntly
It Is measured at falr value at the reporting end date. Tha surplus or deficlt on revaluatlon Is recogni8ed In
profit or loss.
1.8 Flxed asset invoslmenls
Fixèd asset invèstments are Inlllally measured at transactlon Pr1￿ ex¢ludlng transaction costs. and arè
subsequently measured at fair value at each reportlng date. Transaction ￿StS are expensed as incurred.
Changes in falr value are recognised in other recognlsed galns and losses except to the extent that a galn
réverses a loss prevlously recognlsed in net Income exp6ndllure, or a loss exceeds the accumulated gains
recognlsed in equity., such gains and loss are recognlsed in net incomellexpendlturel for the yèar.
1.9 Cash and cash equlvalents
Cash and cash equlvalents Include cash in hand. deposlts held at call wlth banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
wilhin borrowings In current Ilabilities.
14-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles (Conllnued)
1.10 Financlal Instruments
The church has elected to apply the provisions of Section 11 'Basic Flnancial Instruments, and Section 12
'Olher Financial Inslrumenls Issues, of FRS 102 to all of Its financial Instruments.
Financial instruments are recognised In the church's balance sheet when the Church becomes party to th8
contractual provisions of the instrument,
Financlal assets and liabi11118s are offs8t, with the net amounts presented In the financial slatem8nts, when
there is a legally enforceable right to set off the rocognised amounls and there is an Intention to sellle on a net
basis or to realise the assel and settle Ihe liability simultaneously.
Baslc financlal assets
Basic Ilnancial assets, whlch Include debtors and cash and bank balances, are Initially measured al
transaction prlca Including iransaction costs and are subsequently carried at amortised cost uslng the effecllve
Interest method unless the arrangement constitutes a financing transaction. where the transactlon is
measured at the present valu8 of the fuluré receipts dlscounted at a market rate of Interest. Financlal assets
¢lasslfied as receivable wlthln one year are not amortlsed.
Bas1¢ flnanclal Ilabllitles
Basic financial Ilabililies. including credllors and bank loans are Initially recognised at transaction price unless
the arrangement constitutes a financing transaction. where the debt inslrumenl Is measured at the present
value of the future payments dlscounted at a market rat8 of interest. Financlal liabilitles classified as payable
within one year are not amortised.
Debt instruments ar8 subsequently carrled at amortlsed cost, uslng the effective interest rate method.
Trade creditors are obllgations to pay for goods or Se￿I¢&S that have been acqulred in the ordinary course of
operations from suppliers. Amounts payab18 are classlfied as current liabllltles if payment is due within on8
year or less. If not, they ar& presented as non-currenl liabllltles. Trade creditors are recognlsed inillally at
transaction prlce and subsequenlly measured at amortised cost using the effecllve Interest m6thod.
Derecognltlon of financlal Ilabllltles
Flnancial liabilities are derecognlsed when Ihe church'5 contractual obligallons expir8 or are dlscharged or
cance118d.
1.11 Employfre beneflts
The cost of any unused hollday entillement is recognlsed In th& period In whlch the employee's services arg
received.
Terrninallon benefits are recognlsed immedlately as an expense when the church is demonstrably commltted
to termlnale the employment of an employee or to provlde termlnation benefits.
1.12 Retirement beneflts
Paymènts to defined conlrlbution r8llr8ment benefit schemes are charged as an expense as they fall due.
1.13 Accumulated funds
Unrestricted funds are the result of the charitws strategic objective to establish reserves whlch will allow it to
continue operating for a period of slx to nine months from the balance sheet dale.
15-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Critical accounting estlmates and Judgements
In the applicatlon of the church's accounling pollcles, the trustèes are requlred to make judgements, 8Stimates
and assumplions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estlmates and associaled assumptlons are based on historical experlence and other factors that
are considered to be relevant. Actual results may differ from thes6 estimates.
Th8 estimates and underlying assumptions are reviewed on an ongoing basls. Revisions to accounting
estimales are recognised in th8 perlod in which the estimate Is revlsed wher6 the revision affects only that
period, or In Ihe perlod of the revislon and future pèrlods where thè revision affe¢ts both current and future
periods.
Key sources of eslimatlon uncertalnlty
Flxed assets
Th8 annual depreclation charge on flxed ass8ts depend5 primarlly on Ihe èstlmated lives of each type of asset
and 6Stlmates of r6sldual values. The directors regularly revlow these assets Ilves and change them as
necessary to reflect ¢urr6nt thinking on remaining lives In light of prospectlve economlc utllisation and physlcal
condltion of the assets concemed. Changes In assets lives can have a slgnificant impact on depreciation
charges for Ihe period. Detsil of thé useful lives Is Included in the accounting polic18S.
Inveslment Proportles
Fair value Is detemlned annual and derlved from the current market rents and Investment property ylelds for
comparable real estate. Valuation involves some eslimatlon uncertainty but is based on periodic advice from
Independent expert valuers.
Restrlcted & Unr8strlcled funds
Judgements are mad6 In relation to allocation of Income and Éxp6ndlture to restrlcted and unrèstrfcted funds.
The trustees consider it appropriate to allocate these funds based on interpretation of donalions received.
Income from donatlons and legacles
Unrestrlcled Restrlcted
funds
funds
2024
2024
Total Unrestrlct6d Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
222,827
20,577
243,404
213,893
10,859
224.752
Donatlons and glfts
Weekly envelopeslFWO
Buildlng Fund Envèlopes
Loose collections
Tax recovered on
donalions
Harvest
Grant LCCC
Fundralslng Ibba
Donalions & Donallons in
lieu
Appealslcollectlons
177.407
177,407
14,092
5.899
165.542
165,542
9,487
8,431
14.092
9,487
5,899
8,431
35,585
2,841
1,000
35,585
2,841
1,000
6,485
30.753
3,482
1,000
30,753
3,482
1,000
1,372
6,485
1,372
95
95
3.935
750
3,935
750
222.827
20,577
243,404
213,893
10,859
224,752
16-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from ¢haritabl8 actlvitles
Unrostrlcted Restricted
funds
funds
2024
2024
Total Unrestrlctod Restrlcled
funds
funds
2023
2023
Total
2024
2023
Graveyard income
Other income
Project Income
3,570
10,517
55,077
3,570
11,217
199,489
2,520
6,739
52,276
2,520
6,739
220.792
700
144.412
168,516
69.164
145,112
214,276
61,535
168,516
230,051
Income from other tradlng actlvltle8
Unrastricted Restrlcted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Use of Parish Centr8
Car boot income
Mission stall income
24,274
5,170
24,274
5,170
1.686
23,407
3,372
23,407
3,372
975
1,686
975
other tradlng a¢tivilies
29,444
1,686
31,130
26,779
975
27,754
Income from investments
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestrlctad Reslrlcted
funds
funds
2023
2023
Total
2024
2023
Rental income
Interest recelvable
49,531
11,093
49,531
61.542
50.900
8.091
50,900
50.068
50.449
41,977
60,624
50,449
111,073
58,991
41.977
100,968
othèr Income
Unrestrlctod Unreslrlcted
funds
funds
2024
2023
Other incom6
8,448
5.113
17-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expondlture on ralslng funds
Unrestrlctèd Unrestrl¢ted
funds
funds
2024
2023
Ralslng funds
Church envelopes
828
Expèndlture on charltable actlvltles
2024
2023
Direct costs
Staff costs
D6preciation and Impalmient
Diocesan costslassessment
Church costs
Charltable donatlons
Adminlslratlon costs
Graveyard cosls
Miscellaneous
Project costs
Bank Interesucharges
216,461
8,000
25.780
81,480
23,900
15,046
1,917
32.559
143,701
1,008
205,453
9,900
22,829
52,523
24,607
15,575
2,504
25,988
170,735
980
549.852
531.094
Analysls by fund
Unrestricted funds
Reslrfcted funds
377,711
172,141
351.388
179,706
549,852
531,094
10 0e8¢rlptlon of charltable acllvllles
Advan
ment of reli
All charltable 8ctivllles of Ihe church are for the advancement of religlon through the work of St John's Parish
Moira.
11 Net movement In funds
2024
2023
The net movement In funds Is stated after chargingl(credlting)-
Fees payable to the charity's audllor..
for Ihe audit of the charity's finan¢lal statements
for other financial services
Depreciation of owned tangible fixed assets
3.252
5,160
8,000
2,160
6,186
9,900
18-

ST JOHN'S PARISH. MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Trustees
Durlng the year remuneration and other benéfits wer8 pald to Rever8nd Joanno Megarrell of £58,237 {2023 -
£57.996) for employment by the Parish as Rector.
Expenses amountlng to £2,125 (2023- £2,581) were relmbursed to 3 (2023- 3) Irustees.
13 Employeas
The averag8 monthly number of employees durlng the year was..
2024
Numbar
2023
Number
13
11
Employment costs
2024
2023
Wages and salarles
Social security costs
Other pension costs
194.222
11,479
10.760
182.955
11,001
11,497
216,461
205,453
There were no employees whos8 annual remuneration was more than £60,000.
14 Galns and losses on Inveslmen18
Restrlcted
funds
2024
Restricted
funds
2023
Galnslllosses) arising on:
Revaluation of Investments
Revaluatlon of investment propertl85
24.047
32,891
40,000
24,047
72,891
15 Taxatlon
The charlty Is exempt from taxation on Its activilles because all its Income is applled for charltable purposes.
19-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Tangible fSx8d assets
Land and
bulldSngs
LOGIC
Equlpmènt
Parlsh
LOGIC
Equlpment Donated Asset
Total
Cost
At 1 January 2024
Addilions
2,443,677
84.851
21,033
12.374
3.995 2,553,556
12,374
At 31 December 2024
2,443,677
84,851
33,407
3.995 2,565,930
Depr8¢latlon and Impalmient
At 1 January 2024
Depreciation charged In the year
69.505
5,029
8,421
2,971
3,995
81.921
8,000
At 310ecember 2024
74.534
11.392
3.995
89,921
Carrylng amount
At 31 December 2024
2,443,677
10,317
22,015
2,476,009
At 31 December 2023
2,443,677
15,346
12,612
2.471.635
17 Investmont property
2024
Falr value
At 1 January 2024 and 31 December 2024
450,000
Investment property relates to a filling stallon in Moira. The falr value of th6 Investment property has been
arrlved at on the basis of a valuation ¢arrled out in December 2023 by Stewart Estate Agents, 34a Main
Slreet, Molra, BT67 OLE, who are not connecled with th8 church. The valuatlon was made on an open m8rk8t
value basis, whlch Ihe Iwste8s conslder to be the the valuallon as at 31 December 2024.
18 Flxed assot Investments
Unllsled
Invo8tm8nts
Cost or valuatlon
At 1 January 2024
Addilions
Valuallon changes
1,618,970
49,883
24,047
At 31 December 2024
1.692,900
Carrylng amount
At 31 December 2024
1,692,900
At 31 December 2023
1,618,970
-20-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Flxed assèt Inveslments {Contlnu6d)
2024
2023
Investments al falr value comprls8:
Unit TTUSts
Cash held by RCB
1.187,721
505.179
1,131,131
487.839
1,692,900
1,618.970
19 Debtors
2024
2023
Amounts falling due wlthin one year:
Glft ald recelvable
Unit trust Income receSvable
Prepayments and accrued income
26,791
14,293
14.909
17,044
13,882
19,839
55.993
50.765
20 Credltors: amounts falling due wlthln ono year
2024
2023
other taxallon and social security
Other cr6dilors
Accruals and deferred income
4.235
462
9,042
4.215
648
11,888
13,739
16,751
21 Creditor6: amount$ falllng due after mora than one year
2024
2023
Parishioner loans
5,000
5,000
22 Retiremènt beneflt schemes
2024
2023
Defln8d contrlbutlon Schemes
Charge lo profit or loss in resp8Ct of defined contribution schemes
10,760
11,497
The church operates a defined contribution pension scheme for all qualifylng employees. The assets of the
schème are held separately from those of Ihe church in an Independently admlnistered fund.
21

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23 Restrlcted funds
The restrlct8d funds of the charity comprlse the unexpended balances of donations and grants held on trust
subject to specific condltlons by donors as to how Ihey may be used.
Al 1 January
2024
Incomlng
resources
Resources
expended
Transfors
Galns and
losses
At31
December
2024
Murdock Bèquest
Bulldlng Fund
Ibba Fundraising
Mlssion Trips
Fund
DFC Fund
LOGIC Fund
St Johns Bowllng
Club
Land and
Buildings (RCB)
Inv8stmenl
Property (RCB)
Cash held (RCB)
Unit Trusts
Advent Fund
100,997
127.484
2,404
100,997
127,100
232
14,092
6,485
(14,476)
(8,657)
2,504
1,477
114.674
1,686
155
144,412
4,190
1,632
110,356
(148,730)
1.656
700
(278)
2,078
2,313,766
2.313,766
450.000
487.839
1,145.014
26,462
450,000
505,179
1,202,015
26,462
17.340
32,954
24,047
4.774,277
217.824
(172,141)
24,047
4,844,007
-22-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23 Restrlcted funds (Contlnued)
Provlous year:
Al 1 January
2023
Incoming
resources
Resources
expended
Transfers
Galns and
losses
At31
Docembor
2023
Murdock Beque51
Buildlng Fund
Ibba Fundraislng
Mission Trlps
Fund
DFC Fund
LOGIC Fund
st Johns Bowllng
Club
Women's Guild
Land and
Buildings {RCB)
Inv8Stm8nt
Property (RCB)
Cash held (RCB)
Unlt Trusts
Advent Fund
100,997
117.997
1,404
100,997
127,484
2.404
9.487
1,372
(372)
2,329
1,322
124,511
975
155
167.456
(800)
2,504
1,477
114,674
(177,293)
1,336
10,801
1,060
(740)
(501)
1.656
{10,300)
2,313,766
2,313,766
410.000
472,857
1,085,283
26,462
40.000
450.000
487,839
1,145,014
26,462
14,982
26,840
32,891
4.669.065
222,327
(179,706)
(10,300)
72.891
4.774.277
The Murdock Bequest is to be used on the costs of the organ In The Parfsh Church
The Building Fund is to be used to maintain Ihe church property
The Ibba Fundraising Fund is lo be used on inltiatlv8S to 8UPPOrt the link Dlocèse in South Sudan
Th6 Mlssion Trip Fund Is lo be used to support young peop16 undertaklng mission trlps
Thls fund is lo bè used for Income from DFC for povety
LOGIC funds are used to administer Logic and to SUPPOrt Loglc programs
Sl John's Bowllng Club fund Is us8d lo support the activlll8s of Sl John's Bowling Club
Women's Gulld fund is used to support Women's gulld aclivitles and provlslon of caterlng in the
Parish
Funds held in Land and Buildings (RCB) can only be used for capitsl prolecls approved by RCB
Funds held in Investment Property (RCBI can only be used for capltal projects approved by RCB
Fund8 held In cash by RCB can only be used for capltal projects approved by RCB
Unil Trusts held by RCB can only be used for capltal projects approved by RCB
Advent fund is used to support the diocesan evangelist and the children's ministry
-23-

ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
24 Unrastrlcted funds
The unrestrlcted funds of the Charlty comprise Ihe un8xpended balancés of donatlons and grants whlch ar8
not subject to specific condltions by donors and grantors as to how they may be used. These include
designat8d funds which havè b88n set aside out of unrestricted funds by th8 Irustees for speciflc purposes.
At 1 January
2024
Incomlng
resources
Resources
expendèd
Transfers
At31
Dacèmb8r
2024
General funds
455,713
390,507
(377,711)
468,509
Prevlous year:
At 1 January
2023
Incomlng
rèsourceg
Rosourcos
expended
Transfèrs
At31
December
2023
General funds
431,318
366,311
(352,216)
10,300
455,713
25 Analysls of net assèts between funds
Unrestrlcled
funds
2024
Restricted
funds
2024
Total
2024
At 31 Decomber 2024:
Tangible assets
Investment properties
Investménts
Current assetsl(liabllllles)
Long term Ilabililies
151,926
2,324,083
450.000
1,692,900
377,024
2,476,009
450,000
1.692.900
698,607
(5,000)
321,583
(5,000)
468.509
4,844.007
5,312,516
Unrestrlctad
funds
2023
Restrlctèd
funds
2023
Total
2023
At 31 December 2023:
Tanglbl8 assets
Investm8nl properties
Investments
Current assetsl(liabilltles)
Long term Ilabllities
142,523
2.329.112
450,000
1,618,970
376.195
2.471.635
450,000
1.618.970
694,385
(5,000)
318,190
(5,000)
455,713
4,774,277
5,229,990
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ST JOHN'S PARISH, MOIRA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
26 Operating leaso commitments
Lessor
At the reportlng end date the church had contracted wlth tenants for th8 followlng mlnlmum lease payments:
2024
2023
thin one year
Be￿een iwo and five years
In over five years
35,000
140,000
411.250
35,000
140,000
446,250
586.250
621,250
27 Rolated party transacllons
There were no dlsclosable related paty transactions during the year (2023 - none).
28 Cash generaled from operatlons
2024
2023
Surplus for the year
82,526
129,607
Adluslmenls for..
Investment Income rècognised In statement of financial acllvltles
Fair value gains and losses on Investment propertles
Fair value gains and losses on investments
Depreclatlon and impaimient of langible fixed assels
{111,073)
(100,968)
(40,000)
{32,891)
9,900
(24,047)
8,000
Movements in worklng capital..
(Incr6ase) In deblors
(Decrease)lincr8as8 In creditors
{5.228)
{3,012)
(2,370)
3.472
Cash absorbed by oporalions
(52.834)
(33.250)
29 Analysls of Changos In net funds
The church had no malerial debt during Ihe year.
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