E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Charity registration number.. 101227
Kilhorne Parish Church
Annual Report and Financial Statements
for the Year Ended 31 December 2024

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Contents (continued)
Reference and Administrative Details
Trustees, Report
2to3
Independent Examiner's Report
4t05
Statement of Financial Activities
Balance Sheet
7t08
Notes to the Financial Statements
9t014

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Reference and Administrative Details
Charity Registration Number
101227
Principal Office
173 Kilkeel Road
Annalong
Co. Down
BT34 4TN
Independent Examiner
KPS Accountants Limited
50A Main Str￿t
NeWCaS￿e
Co. Down
BT33 OAD
Page 1

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Trustees. Report
The trustees present the annual report together with the financial statements of the charity for the year
ended 31 December 2024.
Trustees and officers
The trustees and offi￿rS serving during the year and since the year end were as follows..
Trustees..
Mr Cecil Crutchley
Mr Richard Annett (resigned 30 April 2024)
Mrs Wendy Campbell
Mr David Crutchley
Mrs Rhoda Heaney
Mrs Karalyn Hill
Mrs Cynthia Crutchley
Mr Mel Campbell
Mr John White
Mr Gordon White
Mr George Campbell
Rev Geoffrey Hamilton (resigned 31 August 2024)
Ms Jackie Edwards
Mr James Mcmath
Mr Stanley Campbell
Mr Ryan Annett
Rev Bryan Martin (appointed 1 September 2024)
Mr Andrew Hamilton (appointed 30 April 2024)
Structure. governance and management
Nature of governing document
The charity is controlled by its goveming document. a deed of trust, and constitutes an unincorporated
charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
Page 2

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Trustees. Report (continued)
The annual report was approved by the trustees of the charity on 29 October 2025 and signed on its
behalf by..
W Campbell
Mrs Wendy Campbell
Trustee
C Crulchley
Mrs Cynthia Crutchley
Trustee
Page 3

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Independent Examiner's Report to the trustees of Kilhorne Parish Church
I report to the trustees on my examination of the accounts of Kilhorne Parish Church for the year ended
31 December 2024.
Responsibilities and basis of report
The charity's trustees are responsible for the preparats.on of the accounts in accordance with the Charities
Act (Northern Ireland12008.
It is my responsibility to..
examine the accounts under Section 65 of the Charities Act
to follow the procedures laid down in the General Directions given by the Charity Commission for
Northern Ireland (under Section 6519)(b) of the Charities Act- and
to state whether particular matters have come to my attention.
Basis of independent examinerfs report
My examination was carried out in accordance with the General Directions given by the Charity
Commission for Northern Ireland under section 65(9)(b) of the Charities Act. An examination includes a
review of the accounting records kept by the charity and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as trustees Con￿rning any such matters. The procedures undertaken do
not provide all the evidence that would be required in an audit. and consequently no opinion is given as to
whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the
statements below.
Page 4

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Independent Examiner's Report to the trustees of Kilhorne Parish Church
(continued)
Independent examiner's statement
In connection with my examination, no matter has come to my attention"
(1 } which gives me reasonable cause to believe that, in any material respect, the requirements
to keep accounting records in accordan￿ with Section 63 of the Charities Act,. and
to prepare accounts which accord with the accounting records and to comply with the accounting
requirements of the Charities Act have not been met., or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
N Toner
hlthT.-
Nicole Toner
ACCA
KPS Accountants Limited
50A Main Street
Newcastle
Co. Down
BT33 OAD
29 October 2025
Page 5

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Statement of Financial Activities for the Year Ended 31 December 2024
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
219.691
70,679
4,650
29,750
290,370
4,650
36,574
6,824
Total income
226,515
105,079
331,594
Expenditure on:
Charitable activities
(109,351)
(15,334)
(124,6851
Total expenditure
(109,351)
(15,334)
(124,6851
Net income
Gross transfers be￿een funds
117,164
7,120
89,745
7,120
206,909
Net movement in funds
124,284
82,625
206,909
Reconciliation of funds
Total funds brought forward
281,745
338,156
619,901
Total funds carried forward
12
406,029
420,781
826,810
All of the charity's activits-es derive from continuing operations during the above periods.
The funds breakdown for 2023 is shown in note 12.
The notes on pages 9 to 14 fom an integral part of these financial statements.
Page 6

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
(Registration number: 101227)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
Investments
610,833
137,813
440,366
108,110
748,646
548,476
Current assets
Debtors
Cash at bank and in hand
21,357
109,958
157,882
131,315
157,882
Creditors: Amounts falling due within one year
10
30,849
(2,457
Net current assets
162,164
155,425
Total assets less current liabilities
910,810
703,901
Creditors: Amounts falling due after more than one year
(84,000
84,000
Net assets
826,810
619,901
Funds of the charity:
Restricted income funds
Restricted funds
420,781
338,156
Unrestricted income funds
Unrestricted funds
Other reserves
(213,872)
619,901
(173,074)
454,819
Total unrestricted funds
406,029
281,745
Total funds
12
826,810
619,901
The notes on pages 9 to 14 fom an integral part of these financial statements.
Page 7

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
(Registration number: 101227)
Balance Sheet as at 31 December 2024 (continued)
The financial statements on pages 6 to 14 y￿re approved by the trustees, and authorised for issue on 29
October 2025 and signed on their behalf by-
W Campbell
Mrs Wendy Campbell
Trustee
C crut¢hley
Mrs Cynthia Crutchley
Trustee
The notes on pages 9 to 14 fom an integral part of these financial statements.
Page 8

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared under the historical cost convention, the Charities Act
(Northern Ireland) 2008, and the requirements of the Statement of Recommended Practice, Accounting
and Reporting by Charities.
Income and endowments
All incoming resources are included on the Statement of Financial Activities when the charity is legally
entitled to the income and the amount can be quantified with reasonable accuracy.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the
grants have been met. Where performance conditions are attached to the grant and are yet to be met, the
income is recognised as a liability and included on the balan￿ sheet as deferred income to be released.
Expenditure
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate
all cost related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activits.es on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets
Depreciation is provided at the follo￿llng annual rates in order to write off each asset over its estimated
useful life.
Plant and machinery - 200/0 on cost
Fixtures and fittings - 20 % on Cost
Computer equipment - 20 % on Cost
Fund structure
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 9

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of
which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme. Contributions payable to the charity's
pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
funds
Donations and legacies.,
Donations from individuals
Gift aid reclaimed
Grants, including capital grants-
Grants from other charities
147,645
21,246
70,679
218,324
21,246
50,800
50,800
Total for 2024
219,691
70,679
290,370
Total for 2023
182,968
61,862
244,830
3 Income from charitable activities
Restricted
funds
Total
2024
Totsl
2023
4,650
4,650
5,440
4 Investment income
Unrestricted
funds
General
Restricted
funds
Total
2024
Interest receivable and similar income-
Interest receivable on bank deposits
Other investment income
Income from rents
29,750
29,750
713
6,111
713
6,111
6,824
29,750
36,574
Page 10

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
5 Trustees remuneration and expenses
No trustees, nor any persons connected with them. have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses from the charity during the year.
6 Staff costs
The aggregate payroll costs were as foll0v￿.
2024
2023
Staff costs during the year were:
Wages and salaries
Pension costs
49,786
7,131
45,128
10,848
56,917
55,976
The monthly average number of persons (including senior management I leadership team) employed by
the charity during the year expressed as full time equivalents was as follows..
2024
No
2023
No
Number of employees
No employee received emoluments of more than £60.000 during the year
Page 11

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
7 Tangible fixed assets
Land and
buildings
Furniture and
equipment
Total
Cost
At 1 January 2024
Additions
426.480
163.513
49,488
10,559
475,968
174,072
At 31 December 2024
589.993
60,047
650,040
Depreciation
At 1 January 2024
Charge for the year
35,602
3,605
35,602
3,605
At 31 December 2024
39,207
39,207
Net book value
At 31 December 2024
589,993
20,840
610,833
At 31 December 2023
426,480
13,886
440,366
8 Fixed asset investments
2024
2023
Shares in group undertakings and participating interests
137,813
108,110
9 Debtors
2024
Other debtors
21,357
10 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
VAT grant repayable
2,457
30,849
(30,849)
2,457
Page 12

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
11 Creditors: amounts falling due after one year
2024
2023
Other loans
84,000
84,000
12 Funds
Balance at
31
December
2024
Balance at
1 January
2024
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
281,745
226,515
(109,351)
7,120
406,029
Restricted funds
338,156
105,079
{15,334)
(7,120}
420,781
Total funds
619,901
331,594
(124,685
826,810
Balance at
31
December
2023
Balance at
l January
2023
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
154,263
206,848
(88,366)
9,000
281,745
Restricted funds
300,556
67,320
(20,720)
{9,000}
338,156
Total funds
454,819
274,168
109,086
619,901
Page 13

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
13 Analysis of net assets between funds
Total funds
at31
December
2024
Unrestricted
funds
General
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Creditors over 1 year
610.833
610,833
137,813
131,315
30,849
{84,000)
137.813
88,667
42,648
30,849
(84,000)
Total net assets
684,330
142,480
826,810
Total funds
at31
December
2023
Unrestricted
funds
General
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Creditors over 1 year
440,366
440,366
108,110
157,882
(2,4571
{84,000}
619,901
108,110
126,402
31,480
(2.457)
(84,000)
150,512
Total net assets
469.389
14 Related party transactions
The following related party transactions occurred during this financial year..
Trustee Mel Campbell worked as the main contractor for the repairs to the Church and was paid
£205,601 (inclusive of VAT) in the year ended 31 December 2024.
Page 14

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
Total
2024
Total
2023
Income and Endowments from:
Donations and legacies {analysed below)
Charitable activities {analysed below)
Investment income (analysed below)
290,370
4,650
36,574
244,830
5,440
23,898
Total income
331,594
274,168
Expenditure on:
Charitable activities {analysed below)
(124,685)
(109,0861
Total expenditure
(124,685)
(109,0861
Net income
206,909
165,082
Reconciliation of funds
Total funds carried forward
206,909
165,082
This page does not form part of the statutory financial statements.
Page 15

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
(continued)
Total
2024
Total
2023
Donations and legacies
Appeals and donations
Appeals and donations
Appeals and donations
Gift Aid tax reclaimed
Grants - other agencies
Other income
22,777
47,902
147,195
21,246
50,800
450
7,479
54,383
151,462
19,664
11,842
290,370
244,830
Charitable activities
Burial and maintenance fees
4,650
5,440
4,650
5,440
Investment income
Rental income
Dividends received
RCB Income Scheme
Bank account interest
Bank account interest
Bank account interest
Bank account interest
6,111
9,916
13,386
551
713
29,750
13
27
36,574
23,898
Charitable activities
Fundraising costs
Depreciation of plant and machinery
Depreciation of fixtures and fittings
Charitable donations
Bank charges
Bank charges
Bank charges
Bank charges
(261)
Wages and salaries
(49,786)
Pensions
{7,131)
Subcontract cost
(150)
Rates
(3,843)
Light, heat and power
(3,753)
This page does not form part of the statutory financial statements.
Page 16
(3,482)
(5,3591
(325)
(3,1911
(18,870)
(33)
(95)
(21)
(1171
(45,1281
(10,8481
(8501
(3,3021
(3,3141
(3,605)
(14,230)

E-sign ID.. 0917822f-70224196-9dda-97803d80f¢cd
Kilhorne Parish Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
(continued)
Total
2024
Total
2023
Insuran
Repairs and maintenance
Upkeep of grounds
Telephone and fax
Printing, postage and stationery
Hire of other assets (Operating leases)
Sundry expenses
Diocesan Assessment
Advertising
Accountancy fees
Legal and professional fees
(4,500)
241
(1,104)
(4,1581
9,414
(1,7011
(350)
(9731
(4321
(6,3701
(8,5081
(2501
(600)
(3,7051
(109,0861
(998)
(551)
(2,789)
(10,064)
(475)
(18,204)
{124,685)
This page does not form part of the statutory financial statements.
Page 17