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2025-12-31-accounts

The Church of Ireland

Ballinderry Parish Church

Charity Trustees’ Annual Report

And

Receipts and Payments accounts For the year ended 31 December 2025

Charity No: NIC 101439

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Ballinderry Parish Church

Annual report and financial statements for the year ended 31 December 2025

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

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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: David Cummings People’s Warden: Evangeline Herd 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 Cummings, Denis Ferguson, George Glover, Edyth Haddock, Evangeline Herd, Ian Megarry, Calwell Steele, David Steele, John Tuft, George Ussher.

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Trustees’ Annual Report for the year ended 31 December 2025

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 2025.

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 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 includes hospital visitation, 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 in partnership with CEF Ireland we run a Good News Club in the local primary school at Ballinderry, and in the summer we have an annual Holiday Bible Club in August for the local community.

For our other weekly activities, we have a Church Lads Brigade, and Guides (including rainbows, brownies, guides and rangers). There is a bowling club and a badminton club for adults. 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 as an outreach and support to the wider community there is a senior servers group providing food and fellowship for the elderly which meets on a bi-monthly basis.

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, 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 including the rector who is chairman to the board, and in Ballycarrickmaddy Primary where there is one transferor representative.

Our Child Protection Policy is in accordance with Safeguarding policies of the Church of Ireland.

For those who are housebound but equally to a wider audience and outreach our church services are available online via YouTube video.

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Trustees’ Annual Report for the year ended 31 December 2025 (continued)

Financial Review

The Trustees consider the financial results for the year to 31 December 2025 and the financial position at that date to be satisfactory.

Expenditure consisted of normal church running costs and there were no major additional items of expenditure in the year. 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. During the year £8461 was received from bequests and donations and plate and special collections rose by 16 per cent on the 2024 figures.

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 2025 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. Two members of the select vestry each received a salary in their roles as groundsman and caretaker 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.

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Trustees’ Annual Report for the year ended 31 December 2025 (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 2025 the Select Vestry met 11 times during the year. There were 10 standard monthly meetings and an exceptional one item agenda meeting. The average attendance at these meetings was 89%. The Select Vestry met every month with the exception of 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 David Steele

Trustee 2 Denis Ferguson

Date 2 June 2026

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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 2025, 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:

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 27 July 2026

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Receipts and Payments Accounts for the year ended 31 December 2025

Receipts
Donations & plate collection
Gift Aid
Hall Donations
Proceeds from Fund Raising
Events
Legacies inc RCB/CITI
Bank & Deposit interest
Investment income
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
2025
2025
2025
2024
£
£
£
£
90800
20460
111260
105933
17509
2953
20462
19899
937
-
937
1156
3277
-
3277
2925
3261
5200
8461
3718
100
12
112
155
4374
4374
1372
3459
0
3459
1051
620
2312
2932
4116
9209
-
9209
6585
-
133546
30937
164483
146910
64512
64512
62044
21904
21904
20601
32690
17843
50533
33462
6079
6079
8657
-
19633
19633
19484
8221
8221
4489
-
133406
37476
170882
148737
140
-6539
-6399
-1827
-10585
10585
-
-
-10445
4046
-6399
-1827

On Behalf of the Trustees

Trustee 1 David Steele

Trustee 2 Denis Ferguson

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Statement of Assets and Liabilities as at 31 December 2025

Unrestricted Restricted Endowment
Funds Funds Funds Total Total
2025 2025 2025 2025 2024
£ £ £ £ £
Cash Funds
Current Accounts 24533 19288 43821 50842
Deposit Accounts 93798 93798 89424
Total Cash Funds 118331 19288 137619 140266
Investment Assets
RCB (Book cost £7,304) 34479 31654
CITI(Book Cost £9835) 17304 16876
Total Investment Assets 51783 48530
Assets retained for the
Parish's own use
Parish Centre 250000 250000 250000
Glebe House 265000 265000 265000
Fixture and Fittings
Total Assets retained for 515000 515000 515000
the Parish's own use

On behalf of the Trustees

Trustee 1 David Steele

Trustee 2 Denis Ferguson

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Notes to the financial statements for the year ended 31 December 2025.

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:-

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:

Investments

RCB Unit Trusts Nominal £7304 CITI Unit Trusts Nominal £9835 RCB & CITI unit trusts are valued at 31 December 2025

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Notes to the financial statements for the year ended 31 December 2025

2. Reconciliation of Cash Funds

Total Cash Funds at Beginning of the Year 140267 Receipts for the Year 164483 Payments for the Year 170882 _ Total Cash Funds at End of the Year 133868

3. Movements in Funds

Restricted Funds At 1 Jan 2025 Incoming
Resources		 Outgoing
Resources		 Transfers At 31 Dec 2025
£ £ £ £
Fabric Fund a/c 9555 7298 6138 2210 12925
Missions a/c 2417 9611 18395 7880 1513
Middle Ch a/c 3716 3562 2924 495 4849
Sunday School
Sub total 15688 20471 27457 10585 19287
Unrestricted
Funds
General a/c 29309 130429 135204 24534
Organisations
a/cs		 5846 9209 8221 6834
Deposit a/cs 89424 4374 93798
Sub total 124579 144012 143425 -10585 114581
Total Funds 140267 164483 170882 0 133868

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 2025

4. Collections for Third Parties

Expenditure details 2025 £ 2024 £
Sams 1700 1700
ICM 2140 2600
Crosslinks Mwangi’s 3000 2000
CEF 1500 1500
LeprosyMission 1560 1730
Open Doors 1260 1200
Operation Rescue 2043 1275
Tearfund 1200 1200
Agape 0 300
CMJ 700 700
Church Army 500 600
Bible Society 250 250
Revival Movement 250 250
Good News for Everyone 150 150
Barnabus Fund 45 500
CoI Orphans 489 390
GrowingYoungDisciples 1050 910
BabyBasics 0 305
MercyShips 60 230
Air Ambulance 0 311
Bibles for Babies 60 0
MessyChurch 94 0
TEFF 344 0
18395 18101

The above amounts have been included in Receipts for the Year under 2025 and in Payments for the Year under 2025

5 Transactions with the Trustees

The parish paid expenses of £4151 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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