## **The Church of Ireland**
## **Ballinderry Parish Church**
## **Charity Trustees’ Annual Report**
## **And**
**Receipts and Payments accounts For the year ended 31 December 2023**
**Charity No: NIC 101439**
1
## **Ballinderry Parish Church**
## **Annual report and financial statements for the year ended 31 December 2023**
## **Contents**
||Page|
|---|---|
|References and administrative details of the charity|3|
|Trustees’ report|4|
|Independent Examiners Report to the Trustees|7|
|Receipts and payments account|8|
|Statements of assets and liabilities|9|
|Notes to the financial statements|10|
2
## **Ballinderry Parish Church**
8 Lower Ballinderry Road
Lisburn BT28 2EP
## **Charity Registration No** . NIC101439
**Rector** : Reverend Trevor Cleland 124 Ballinderry Road Lisburn BT28 2NL Tel No (028) 92650134 **Rector’s Warden:** Joan Blair **People’s Warden:** David Elwood **Honorary Treasurer** : Calwell Steele **Honorary Secretary** : Joan Crossey **Independent Examiner** : John Cupples 44 Oldstone Hill Muckamore ANTRIM BT41 4SB **Bankers:** Danske Bank Lisburn
## **Trustees**
Robin Black, Joan Blair, Mervyn Camlin, Trevor Cleland, Joan Crossey, David Elwood, Denis Ferguson, George Glover, Edyth Haddock, Evangeline Herd, Ian Megarry, Calwell Steele, David Steele, John Tuft, George Ussher.
3
## **Trustees’ Annual Report for the year ended 31 December 2023**
The Trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Ballinderry Parish Church, for the year ended 31 December 2023.
## **Objectives and Activities**
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of Ballinderry Parish Church is to support the advancement of the Christian religion by promoting, through the work of Ballinderry Parish Church 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, Ballinderry Parish Church has custody of property and of records, material and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of Ballinderry Parish Church.
## **Achievements, Performance and Public Benefit**
Ballinderry Parish Church, including the historic Middle Church which is part of the European Heritage Day, is under the incumbency of the Reverend Trevor Cleland.
As a church we provide weekly services of morning and occasionally evening prayer, which during the month will also include services of Holy Communion, and a Family Service. We also provide for baptisms, weddings, funerals, and pastoral support which include hospital visitation, and home visitation by the rector and a pastoral visitation team seeing the housebound, sick or bereaved.
For our children we run a weekly Sunday School. Also we have in partnership with CEF Ireland we run a Good News Club in the local primary school at Ballinderry, and in the past a Holiday Bible Club in August for the local community, something which is to be restored in the summer of 2024 following the disruption of the Covid pandemic.
For our other weekly activities, we have a Church Lads Brigade, and Guides (including rainbows, brownies, guides and rangers). There is a bowling club. We have various study groups which consist of the Ladies Bible Study on Tuesday morning, a Wednesday night Bible Study and a Home Group Bible Study on Thursday evening. There are opportunities for people to meet for prayer weekly on a Sunday evening via zoom and in person monthly. The Ladies Fellowship and MUG (men’s fellowship) meet through the year on a quarterly basis and the Explore Youth Fellowship meets fortnightly.
As a parish we are active in raising funds and supporting the work of mission societies and various charities. We have mission partners whom we directly support as a parish in Nairobi, Kenya, the Ladies Bible Study support an outreach worker with Agape, and the Sunday School sponsor children in Ethiopia.
As a church we are represented on the board of governors at the two local primary schools. In Ballinderry Primary we have two transferor representatives and the rector who is a board representative, and in Ballycarrickmaddy Primary where the rector is also the transferor representative. Our Child Protection Policy is in accordance with Safeguarding Trust policies of the Church of Ireland.
For those who are housebound, or still wary after Covid, but equally a wider audience and outreach our church services and weekly thought for the day are available online via YouTube video and an audio CD for those who do not have access to the internet.
4
## **Trustees’ Annual Report for the year ended 31 December 2023 (continued)**
## **Financial Review**
The Trustees consider the financial results for the year to 31 December 2023 and the financial position at that date to be satisfactory.
In addition to the normal running costs £11,000 was spent painting the parish church, this was the only major additional expense during the year. Following the Covid pandemic church activities returned to normal and we have had a full year of income and expenditure to deal with. Many parishioners continue to pay directly into the church bank account by standing order (SO) while others continued to use the Free Will Offering envelopes. This continued to be the main source of our regular income and resulted in an increase 9.5% on 2022. During the year £2966 was received from bequests and donations.
## **Going Concern**
The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that the Parish can continue its activities and the financial statements for the year ended 31 December 2023 can be signed off as a going concern.
## **Structure, Governance and Management**
## _**Governing Document and Constitution of the Charity**_
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisations. The Select Vestry members are the Charity Trustees.
## _**Recruitment and Appointment of Select Vestry (Trustees)**_
All members of the Church of Ireland who are over the age of 18 and are either resident within the parish or live elsewhere but have been accustomed members of the congregation for at least three months, may register as members of the general vestry of the parish, allowing them to attend and vote at meetings of the general vestry and to stand for election to the Select Vestry meeting. The Select Vestry will hold their positions for a period of one year. Select Vestry members may be re-elected annually and there is no limit on the number of terms which may be served.
## _**Pay and remuneration of Trustees**_
Acting in his role as the Rector/Incumbent of Ballinderry Parish Church, the Rev Trevor Cleland received a stipend and office and locomotory expenses, in accordance with figures approved by the General Synod of the Church of Ireland. A member of the select vestry received a salary in their role as groundsman for the church, in accordance with figures approved by the chairperson and other Select Vestry persons. No other trustees receive any remuneration from Ballinderry Parish Church.
5
## **Trustees’ Annual Report for the year ended 31 December 2023 (continued)**
## _**Organisational Structure**_
The Select Vestry 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 (the incumbent), the church warden, the rector’s warden and generally not more than twelve members of the general vestry elected at a General Vestry.
The Select Vestry is chaired by the incumbent. Select Vestry members are responsible for making decisions on matters of general concern and importance to the parish including how parish funds are to be applied. In 2023 the Select Vestry met 13 times during the year, 9 standard monthly meetings and 4 “one item agenda” meetings. Of the “one item agenda” meetings 2 were held in March to discuss the painting of the Church and the Rectory, one was held in April to discuss the painting of the Church and one was held in November to discuss the appointment of a new caretaker. The average attendance at these meetings was 83%. The vestry met every month with the exception of May, July and August.
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.
## _**Compliance 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.
## **Statement of Trustees’ Responsibility**
The trustees are responsible for preparing the Trustees’ Report and the statement of receipt and payments and statement of assets and liabilities in accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland with income of less than £250,000 requires the trustees to prepare a statement of receipts and payments and a statement of assets and liabilities for each financial year The trustees are responsible for keeping accounting records that are sufficient to show and explain the Parish’s transactions and disclose with reasonable accuracy at any time the assets and liabilities of the Parish. 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 irregularities.
## **Signed on Behalf of the Trustees**
**Trustee 1 Mervyn Camlin**
**Trustee 2 John Tuft**
## **Date 11 June 2024**
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## **INDEPENDENT EXAMINER’S REPORT TO THE CHARITY TRUSTEES OF BALLINDERRY PARISH CHURCH**
I report on the accounts of Ballinderry Parish Church for the year ended 31 December 2023, which are set out on pages 8-12
## **Respective responsibilities of charity trustees and examiner**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
- Examine the accounts under section 65 of the Charities Act.
- Follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act.
- State whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
I have examined your charity accounts as required under section 65 of the Charities Act and 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.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe:
1. That the accounting records were not kept in accordance with section 63 of the Charities Act.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there is further information needed for a proper understanding of the accounts to be reached.
## **Independent examiner’s statement**
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Signed
**John Cupples Honorary Examiner**
## **Dated 23 July 2024**
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## **Receipts and Payments Accounts for the year ended 31 December 2023**
|**Receipts**
Donations & plate collection
Gift Aid
Hall Donations
Proceeds from Fund Raising
Events
Legacies
Bank & Deposit interest
Investment income (RCB/CITI)
Grants
Other receipts
Receipts from Parish
Organisation's
**Total Receipts**
**Payments**
Wages and salaries
Diocesan costs/Assessment
Church Running Costs
Adminstration costs
Charitable Donations
Payments from Parish Organisations
**Total Payments**
Excess of Receipts over Payments for the
year before transfers
Transfers
Excess of Receipts over Payments for the
year after transfers|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Total**
**Total**
**2023**
**2023**
**2023**
**2022**
**£**
**£**
**£**
**£**
86662
18883
105545
99468
16237
2466
18703
18439
1131
-
1131
612
1736
-
1736
175
1553
120
1673
-
1045
28
1073
508
513
780
1293
1659
2163
1176
3339
3758
340
340
328
5303
-
5303
3937
-|
|---|---|
||116683
23453
140136
130659|
||57816
57816
53960
21054
21054
19930
31213
9509
40722
35282
7471
7471
6911
-
19180
19180
17464
5699
5699
3546
-|
||123253
28689
151942
137093|
||-6570
-5236
-11806
-6434
-9814
9814
-
-|
||**-16384**
**4578**
**-11806**
**-6434**|
On Behalf of the Trustees
**Trustee 1 Mervyn Camlin**
**Trustee 2 John Tuft**
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## **Statement of Assets and Liabilities as at 31 December 2023**
||**Unrestricted**|**Restricted**|**Endowment**|||
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**Total**|**Total**|
||**2023**|**2023**|**2023**|**2023**|**2022**|
||**£**|**£**|**£**|**£**|**£**|
|**Cash Funds**||||||
|Current Accounts|16559|21731||38290|61666|
|Deposit Accounts|85675|||85675|84782|
|**Total Cash Funds**|102234|21731||123695|146448|
|**Investment Assets**||||||
|RCB (Book cost £7,304)||||31082|30173|
|CITI(Book Cost £9835)||||15393|14711|
|**Total Investment Assets**|||||44884|
|**Assets retained for the**||||||
|**Parish's own use**||||||
|Parish Centre|250000|||250000|200000|
|Glebe House|265000|||265000|250000|
|Fixture and Fittings||||||
|**Total Assets retained for**|515000|||515000|450000|
|**the Parish's own use**||||||
On behalf of the Trustees
**Trustee 1 Mervyn Camlin**
**Trustee 2 John Tuft**
9
## **Notes to the financial statements for the year ended 31 December 2023.**
## **1. Accounting Policies**
Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities.
## _**(a) Receipts and Payments Account**_
All items of income and expenditure included with the Receipts and Payments Account have been accounted for on a cash receipts basis.
## _**(b) Statement of Assets and Liabilities**_
The assets of the Parish, retained for its own use comprise:-
- Church Building (known as Middle Church) and Graveyard
- Church Building (known as Parish Church)
- Parish Hall
- Rectory
Middle Church (a Plantation Church) and Graveyard was consecrated in 1668, and this church along with Upper Church (which was built in 1824 at a cost of £2,200) are deemed to be Heritage Assets as defined by the Charities SORP (FRS102). These Heritage assets are not included in the statement of assets and liabilities as information on the cost or valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish.
The parish hall had a valuation carried out on 6 May 2023 by Alan Newell Estate Agents, and was valued at £250,000. No depreciation has been provided on the parish hall as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years.
The Glebe House had a valuation carried out on 6 May 2023 by Alan Newell Estate Agents, and was valued at £265,000. No depreciation has been provided on the glebe house as the current residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years.
## **Funds**
Funds are classified as either restricted funds or unrestricted funds, defined as follows:
- Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the Parish.
- Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the Parish.
## **Investments**
RCB Unit Trusts Nominal £7304 CITI Unit Trusts Nominal £9835 RCB & CITI unit trusts are valued at 31 December 2023
10
## **Notes to the financial statements for the year ended 31 December 2023**
## **2. Reconciliation of Cash Funds**
**£** Total Cash Funds at Beginning of the Year 146448 Receipts for the Year 140051 Payments for the Year 162534 _______ Total Cash Funds at End of the Year **123965**
________
## **3. Movements in Funds**
|**Restricted Funds**|**At 1 Jan 2023**|**Incoming**
**Resources**|**Outgoing**
**Resources**|**Transfers**|**At 31 Dec 2023**|
|---|---|---|---|---|---|
||£|£|£|£|£|
|Fabric Fund a/c|11612|6625|6846|1889|13280|
|Missions a/c|5285|9458|18063|7525|4205|
|Middle Ch a/c|3381|2428|2663|400|3546|
|Sunday School|700||||700|
|**Sub total**|**20978**|**18511**|**27572**|**9814**|**21731**|
|**Unrestricted**
**Funds**||||||
|General a/c|36542|115344|129263|-9814|12809|
|Organisations
a/cs|4146|5303|5699||3750|
|Deposit a/cs|84782|893|||85675|
|**Sub total**|**125470**|**121540**|**134962**|**-9814**|**102234**|
|**Total Funds**|**146448**|**140051**|**162534**|**0**|**123965**|
## **Purposes of Restricted Funds**
Fabric Fund :- a fund to provide for the maintenance of the church property
Missions:- monies for donations to charitable activities
Middle Church :- a fund for burial fees etc and for maintenance of the Middle church property
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## **Notes to the financial statements for the year ended 31 December 2023**
## **4. Collections for Third Parties**
||**Expenditure details**||**2023 £**||**2022 £**|
|---|---|---|---|---|---|
||Sams||1500||1500|
||ICM||1800||1500|
||Crosslinks Mwangi’s||2000||1600|
||CEF||1800||1500|
||LeprosyMission||1909||1500|
||Open Doors||1000||750|
||Operation Rescue||1300||1000|
||Tearfund||1000||1000|
||Agape||900||600|
||CMJ||500||500|
||Church Army||600||600|
||Bible Society||150||130|
||Revival Movement||250||250|
||Good News for Everyone||150||150|
||Barnabus Fund||||3000|
||Salvation Army||||160|
||CoI Orphans||430||285|
||LEMOF||||219|
||C Jones||||177|
||GrowingYoungDisciples||934.50|||
||Earthquake Appeal Turkey||1184|||
||BallinderryPrimarySchool||550|||
||Bishop’s MissionaryFund||105|||
||||**18062.50**||**16421**|
The above amounts have been included in Receipts for the Year under 2023 and in Payments for the Year under 2023
## **5 Transactions with the Trustees**
The parish paid expenses of £502 relating to the running costs of the glebe house which is occupied by the rector. No trustee received any remuneration or reimbursement of expenses during the year. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
## **6. Governance Costs**
There were no governance costs during the year.
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