ST. MARK'S CHURCH PARISH OF BALLYMACASH Trustees, Annual Report and Financial Statements For the year ended 31 December 2023 Charltles Number: NIC 101583
ST. MARK'S CHURCH, PARISH OF BALLYMACASH A Thnual Report and Financial Statements for the year ended 31 December 2023 CONTENT Pages References and administrative details of the Charity Trustees, report Independent Examiners Report to th¢ Trustees Receipls and payments account Statement of assets and liabilities Notes to th¢ financial statements 10- 12
PARISH OF BALLYMACASH References and adminlstratlve details Charity Name: St. Mark's Church, Parish of Ballymacash Charity Registration Number: NIC 101583 Contact Address: 98 Ballymacash Road Lisburn BT28 3EZ Trustees - 2022123 Vestry Mr Ken Annett, Mrs Ann Annstrong, Rev. Lynne Gibson, Mr Erie Hanna, Mr lan Hayden, Mr Noel Irwin, Mrs Gillian Lannour, Mrs Valerie MacKay, Mrs Frances Moreland, Miss Jean Orr, Mrs Caroline Robinson, Mr Nomian Spence, Mr lan Stewart, Mrs Paula Wilson, Mr lan Wood, Mr Glenn Wilson, Pamela Mcllroy. Trustees - 2023124 Vestry Mr Ken Annett, Rev. Lynne Gibson, Mr Eric Hanna, Mr lan Hayden, Mr No¢1 Irwin, Mrs Gillian Larniour, Mrs Valerie MacKay, Mrs Frances Moreland, Miss Jean Orr, Mr Noman Spence, Mr lan Stewart, Mrs Paula Wilson, Mr lan Wood, Mr Glenn Wilson, Jonathan Elliott. Principal Offlce-bearers Clergy: Rev. Lynne Gibson, 2021- 2024 Church Secretary: Mr Norn]an Spence (2022-23 and 2023 - 24) Church Treasurer: Mr Noel Irwin (2022-23 and 2023 -24) Church Warden - Clergy: Mrs Caroline Robinson (2022-23 and 2023-24) Church Warden - People: Ms Jean Orr (2022 -23 and 2023-24) Independent Ex&mlner Johnston Kennedy DFK, 10 Pilot5 View, Heron Road, Belfast, BT3 9LE Bankers Danske Bank, 62-66 Bow Street, Lisburn BT28 1 YS
Trustees, Annual Report for the year ended 31 December 2023 The Trust¢¢s present the annual report and statements of Receipts and Payments and Assets and Liabilities for St. Mark's Church, Ballymacash for the year ended 31 December 2023. Objectlves and Activities (the wording supplied for Charitable Objectives and Activities was approved by General Synod in 2015.) The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of St. Maik's, Ballymacash is to support the advancement of the Christian religion by promoting, through the work of St. Mark's, 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 fundamcntal to the practical delivery of the benefits of Christianity, As a result of activity in the pursuit of the advancement of the Christian religion, St. Mark's, Ballymacash has custody of property and of records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is und¢rtaken by the Select Vestry of St. Mark's. Aehievements, Performance & Public Benefit St. Mark's is at the heart of the Ba1lymacas North Lisburn cominunity with the present Church having been opened in 1975. Through a varied programme of worship, pastoral care and a diverse range of activities we cndeavour to reach out to all ages within our community. During 2023, each Sunday would nonnally saw two gUlar in - church services, comprising Holy Communion and Morning Worship. Evening worship would nornially take place on an irregular basis. The style of worship at Moming and Evening Services alternates between the traditional and the contemporary. Additional services are held at the main Christian Festivals of Holy Week, Easter, Harvest and Christmas. Church attendance, including the number of communicants, has continued to grow from 2016. In addition, th¢ Rector recorded and conducted live services through Facebook on a regular basis. In addition to the regular Church Services, as set out above, we remain committed to providing opportunities for people of all ages to deepen their understanding of faith thrnugh Bible study, teaching and fellowship. Assistance in achieving these objectives was the provision of classes, held during 2023 using resources from the Bible Society (Nl). These were conducted in person and by Zoom. A high priority is given to ministry among children and young people and to their involvement in worship.
Trustees, Annual Report for the year ended 31 December 2023 (continued) Fellowship, leadership and facilities are provided for church run or supported organisations such as Youth Group, St Mark's Kids Club, Tuesday Crafters Club, Mothers, Union, Bowling Club, Squirrels, Beavers, Cubs, Scouts and Explorer Scouts. We arc passionate about encouraging and supporting children and young people and our objective is to continue to support such groups. During 2023 meetings of both the Tuesday Afternoon and Tuesday Crafters Clubs offered additional opportunities for the elderly to meet in fellowship. The numbers involved in the Kids Club, Youth Group and Suzuki Music Classes along with all the Sections of the Scout Group remain at a high Icvcl with some Sections running membership waiting lists. Most of the Groups run both indoor and outdoor programmes. Numbers in both the Kids Club and Youth Group continued to grow during 2023. The Trustees accept their responsibility in relation to the ministry to children and use the procedures outlined in 'Safeguarding Trust.. Church of Ireland Code of Good Practice for Ministry with Children,. We have a Safeguarding Trust panel, comprising three members of the laity and chaired by the Rector, to oversee these matters. Trustees have an opportunity to discuss any issues relating to Safeguarding Trust at all Select Vestry meetings. During 2023, our premises continued to be mad¢ available for use by the wider Community for a range of activities including regular weekly/monthly use by the Mothers Union. St Marks Bowling Club, Ballymacash Flower Club and Scottish Dancing Classes. We feel that this range of activities is beneficial to the local community and complementary to our role as a church striving to serve the community of Lisburn and further afield. We continue to provide facilities for occasional use by local organisations for meetings, local primary schools for Christmas Carol Services, Church parades and charity events. The premises were also used as Polling Station for the 2023 Local Council Election. Our suite of buildings includes a Church / worship area, two halls one of which can be set up to house service overflows, a Parish Office and spacious kitchen. Our premises meet current health and safety and food hygienc legalisation and provision for use by the able and non-abled bodied including easy access to toilet facilities. It is our objective to ensure our premises continue to mect all regulatory and statutory obligations and to continue to make them available to the wider community in the North Lisburn area Pastoral ministry and support to the sick, the lonely, the elderly and those who are bereaved is provided by the Rector, both at home and in hospital. Piivate home Communion was also provided, as appropriate. During 2023 this was supported by regular phone calls, cards and letters to the housebound. Contact is also provided by parish visitors calling and delivering our bi-monthly parish magazine free of charge to all parishioners.
Trustees, Annual Report for the year ended 31 December 2023 (eontinued) We are actively involved in the management of four local schools where w¢ have parish reprcscntatives on the respective Board of Governors. As part of our outreach to local children, our Rector had the opportunity to talk to local schoolchildren at school assemblies and evcnts. We aim to maintain and develop our charitablc giving and financial support to charities which operate at both local and national level. During the 2022123 Church Years, we donated monies to Air Ambulance, Alzheimer's Society, Arthritis Nl, Bible Society for Northern Ireland, Col Chaplaincy (Queens University), Charlene's Project, Church's Ministry for Healing, Corrymeela, Emerge Counselling Services, Marie Curie Nl, Mission to Seafarers, NI Chest Heart and Stroke, Nl Children Hospice, PIPS, Scripture Union, Sea Cadets and Sh¢lter. During 2023, we supported the Lisburn Food Bank, the Baby Basics Project and the Hygiene Bank and also made monetary donations to Leprosy Mission Northem Ireland and CMSI. The Parish continues to consider the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered during the year have helped to achieve the Parish's objectives and activities, as well as providing public benefit. Financial Revlew The main source of income to the Parish's general account is Freewill Offering, with around 150 contributors registered for Gift Aid and 90 giving by Standing Order. Freewill Offering, together with the Cash Plate collection, amounted to £72,383, a decrease of 10/0 on 2022. The gcneral fvnd deficit for the year after transfers was £17,915 l¢aving a general fund balance sU]uS of £8,254 at the end of the year. The building fund had a surplus in the year of £4,041, leaving a balance at the year-end of £4,232. 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 concem.
Trustees, Annual Report for the year ended 31 December 2023 (continued) Structure, Governance and Management Governing Doeunient and Consiiiution of ihe Charity Chapter III of the Constitution of the Church of Ireland govems Parishes and Parochial Organisation. The Select Vestry members are the Charity Truslecs. Recruitment and Appointiiient of Select Veslry (Truslees) All members of the Church of Ireland who are over the age of18 and arc either resident within the parish or live elsewhere but are members of the congregation for at least three months, may register as members of the Gencial Vestry of the parish provided that they have paid into parish funds in an identifiable manner. This enables them to attend and vote at meetings of the General Vestry and to stand for election to the Select Vestry. Meetings of the General Vestry are held at least once a year. The Select Vestry is elected as part of this General 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 t¢rnis which may be serv¢d. Pay And remuneration The Incumbent receives a Stipend in accordance with figures approved by the General Synod of the Church of Ireland, Expenses of Office and Locomotory allowances and the clergy contribution to the Pension Fund. There ar¢ currently no Parish employees. Two or8anists operate via a rota on a per service basis. None are in receipt of or have requested to join a pension scheme. Organisational Structure The Select Vestry is responsible for the day-to-day management of the parish. The Select Vestry consists of the Rector serving in the parish, the Churchwardens, the Glebc Wardens and generally not more than twelve other members of the General Vestry elected at the meeting of the General Vestry. The Select Vestry is chaired by the Incumbent or other member of the clergy officiating in the parish. Select Vestry members are responsible for making decisions on matters of general conccrn and importance to th¢ parish relating to matters of fabric, finance and furnitur¢, including deciding how parish funds are to be dispensed. Th¢ Sclect Vestry meets at times fixed by the members or by the Diocesan Synod and as necessary special meetings may be convened at any time by the Chairperson or the Churchwardens.
Trustees, Annual Report for the year ended 31 December 2023 (continued) Ih Ih During 2023, the Select Vesty met in person on the 24" January, 28 February, 7 March ,24 th Ih Ih th April, 23 May, 20 June, 6 August, 19 September, 24 October and 28 November with an avcrage attendance 80 %. Our 2023 Easter General Vcsty Meeting took place on the 26 th March. th Strdtement of Trustees, Responslbllities 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 safcguarding the assets of the Parish and hence for taking reasonable steps for the prevcntion and detection of fraud and other irregularities. Signed on Behalf of the Trustees Trustee I Trustee 2
Independent Examiners Report to the Trustees of St. Mark's Church, Parish of Ballymaeash sl I report on the accounts of the charity for the yeai ended 31 December 2023 which are set out on pages 8 to 12. Respectlve responsibilities of 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 iny responsibility to: Examine the accounts und¢r section 65 of the Charities Act; Follow the procedures laid down in the general Directions given by the Charity Commission for Northem Ireland under section 65(9)(b) of the Charities Act; and State whether particular matters have Come to my attention. Basis of Independent examiner's report I have exainined 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 accounis and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any inaterial Inatters have come to my att¢ntion giving me cause to b¢li¢ve: l. That accounting records are not kept in accordancc with section 63 of 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 inforniation needed for the proper understanding of the accounts to be reached. Independent examlner's statement I have completed my examination and have no concerns in respect of the matters ( l ) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Irelan I have found no matters that require drawing to your retention. Jame age FCA Johnston Kennedy DFK Chartered Accountants & Reglstered Auditor$ 10 Pilots View Heron Road Belfast BT3 9LE Date: Z•z4
Receipts and Payment Account for the year ending 31 December 2023 Unrestrlcted Funds 2023 Restricted Funds 2023 Total 2023 Total 2022 Reeelpt$ Donations and platc colleeiions Proceeds from Fund Raising events Legacies Bank & Deposit Interest Tax recovered on Donations Rental of Preinises other Receipts Grant incomc Total Receipt$ 74,770 1,844 2,232 17,219 198 3.578 91.989 2.042 5.810 103,290 3,185 86 120 20,000 6,976 1,756 6,105 141,519 13,658 7,519 3,039 2,843 16,501 7,519 3,457 1,666 129,048 418 1,666 25,922 103,126 Payments Wages and Salaries Diocesan Costs l Assessinenl ChurchlParish Centre - Running Cosls Repair Costs 62,456 12,567 32,317 62,456 12,567 35,162 4,262 7,209 8,537 7,081 157 137,431 62,128 I I,040 21,034 2,187 26,289 10,501 7,897 1,351 142,427 2,845 4,256 3,801 Glebe Costs Administration Costs Charilabl¢ Donations Parish Organisalions, Pa¢t5 Total Payment5 3,408 8,537 1,750 5,331 157 16,390 121,041 Excess of Recelpts over Payments for the year before tran$fer$ (17,915) 9,532 (8J83) {908) Transfe Exce$$ of Recelpls over Payments for the year (17,915) 9,532 (8,383) 25,916 On behalf of the Trustees Trustee I Trustee 2 Dated:. /}" i)L(+
Statement of assets and liabilities as at 31 December 2023 Unrestrlcted Funds 2023 Rtstricted Funds 2023 Total 2023 Total 2022 Fixed Assets Investmeni Property Glebe House Total fixed assets 145.0(X) 375,000 520,000 145,000 375,000 520,000 145,000 375,000 520,(H)O Cash funds Current Accounts Total current assets 8.254 8,254 13,612 13,612 21,866 21,866 30,249 30,249 Total A55ets at Year End 528,254 13,612 541,866 450,249 On behalf of the Truslees Trustee I Trustee 2 DAted:. 4-
Notes to the financial statements for the year ended 31 December 2023 l. Accounting policies Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and th¢ Statement of Assets and Liabilities (a) Receipts and Payments Account All items of income and expenditure included within ihe Receipts and Payments Account have been accounted for on a cash receipts basis. (b) Statement of Assets and Llablllties (l) A.f.sets relainedfor the Parish's own u.¥e The assets of the Parish, retained for its own use comprise:. Church Building Parish Centre Glebe House The Church Building is deemed to be a Heritage asset as defined by the Charities SORP (FRS102). This Heritage asset is not included in the slalement of assets and liabilities as inforniation on the cost or valuation is not available and such infomiation cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to ihe parish. The Parish Centre is physically attached to the church and is not separable as an individual asset. As such, it is dccined to be a Heritage asset and no value is ascribed to it in the statement of assets and liabilities. The Glebe House is rccognised at cost / deemed cost, being the estimated fair value of the property at 14.03.17. li) Investments The Curatage is currently held as an investment property at a reasonable estimate of market value, based on the assess¢d capital value for rating purposes.
Notes to the financial statements for the year ended 31 December 2023 2, Rtconclllatlon of Cash Funds Total Cash Funds al beginning of the year 30,249 Receipts for the year 129,048 Payments for th¢ year 137.431 Total Cash Funds ai end of ihe year 21,866 3. Movements In Funds Al l Jan, 2023 Incomlng Resouree$ Outgoing Re$ource5 A131 Dee. 2023 Transfers Endowment Funds The Malhcr5 Bequcsl Board of Education Endoiymenl 246 78 324 J.533 1,660 1,744 (736) (736) 4,463 4,788 3.779 Restrl¢¢ed Fund$ The Building Mainienance Fund Special Colleclions Youth Club Fund 191 13,707 6,198 9,666 4,232 1,010 5,188 690 56 634 Salurday Club Fund Legacies her funds 55 156 101 3,500 772 3,500 82 690 301 24,178 16,390 736 8,824 Unrestricted Funds Gcneral Fund 26,169 103,126 121.041 8.254 Total Funds 30,249 129,048 137,431 21066 Purposes of Endowment Funds Half the income from the Maihers Bequest is lo be used for thc Sunday School and the remainder for general purposes. The Board of Educalion Endowment is to be used to support the religious ¢ducalion of children Purposes of Restrlcted Funds The Building Maintenance Fund., This is a fund to provide for major mainienance.,developrnenl work. Other fund5- This 15 a fund for small mis¢ellanous restricied balances
Notes to the financial statements for the year ended 31 December 2023 (continued) 2023 2022 4. Collections for Third Partles C.M.S Ireland 4,292 75 308 Christian Aid 2,084 1,565 1,205 Leprosy Mission Harvest Appeal- Lisburn Foodbank Bishops Appeal Ukraine Appeal Total 349 283 215 1,236 6J98 5,214 The above receipts have been included in Receipts for the Year under'Donations' and in Payments for the year under 'Charilable Donations,. 3. Tran$a¢tlons wlth the Trustees The following Trustees received reinuneration or reiinburs¢m¢nt of expenses during the year. Rev. LM Gibson Stipend Pension contribution 42,075 10,848 7,925 Expenses and Allowances 6. Related partles No Trustee or a person related to a Trnsiee had any personal interest in any contract or transaction entered into by the charity during the year. 7. Governance Costs Governance costs of £1,428 including VAT were incurred during the year. These relate to fees paid lo the ind¢p¢ndenl exaininer. Governance costs are included within Admini51ralion costs in the Receipts and PallentS Accounts. 12