ST. MARK'S CHURCH PARISH OF BALLYMACASH Trustees, Annual Report and Financial Statements For the year ended 31 December 2024 Charities Number: NIC 101583
ST. MARK'S CHURCH, PARISH OF BALLYMACASH Annual Report and Financial Statements for the year ended 31 December 2024 CONTENT Pages References and administrative details of the Charity Trustees, report Independent Examiners Report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 10- l2
PAIUSH OF BALLYMACASH References and Administrative details Charity Name: St. Mark's Church, Parish of Ballymacash Charity Registration Number: NIC 101583 Conlact Address: 98 Ballymacash Road Lisburn BT28 3EZ Trustees - 2023124 Vestry Mr Ken Annett, Rev. Lynne Gibson, Mr Eric Hanna, Mr lan Hayden, Mr Noel Irwin, Mrs Gillian Larniour, Mrs Caroline Robinson, Mrs Valerie MacKay, Mrs Frances Moreland, Ms Jean Orr, Mr Noman Spence, Mr lan Stewart, Mrs Paula Wilson, Mr lan Wood, Mr Glenn Wilson, Jonathan Elliott. Trustees - 2024 125 Vestry Mr Ken Annett, Rev. Lynne Gibson, Mr Noel Irwin. Mrs Valerie MacKay, Mrs Frances Moreland, Ms Jean Orr, Mrs Claire Allison, Miss Trina Somerville, Mrs Caroline Robinson, Ms Keri Cassidy-Taylor, Mrs Gail Cooke, Ms Zoe Cree, Mr Mark Glover, Mr Nonnan Spcncc, Mr lan Stewart, Mr Ian Wood. Mr Jonathan Elliott. Principal Office-bearers Clergy: Rev. Lynne Gibson, (2023 - 24 and 2024-2025) Church Secretary: Mr Nonnan Spence (2023-24 and 2024-25) Church Treasurer: Mr Noel Irwin {2023 -24 and 2024-25) Church Warden - Clergy: Mrs Caroline Robinson (2023-24 and 2024-25) Church Warden - People; Ms Jean Orr (2024-23 and 2024-25) Independent Examiner Johnston Kennedy DFK I O Pilots View, Heron Road, Belf&sL BT3 9LE Bankers Danske Bank, 62-66 Bow Street, Lisburn BT28 1 YS
Trustees, Annual Report for the year ended 31 December 2024 The Trustees 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 2024. 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. Mark's, Ballymac&sh is to support the advancement of the Christian ligIOn by promoting, through the work of St. Mark's, the whole mission of th¢ Church, pastoral, evangelistic, social and ecumenical. Being open lo 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, 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 undertaken by the Sclect Vesty of St, Mark's. Achievements, Performance & Public Benefit St, Mark's is at the heart of the Ballymacashl North Lisburn community with the present Church having been opened in 1975. Through a varied programme of worship, pastoral care and a diverse range of activities we endeavour to reach out to all ages within our community. During 2024, each Sunday would nonnally saw two regular in - church services, comprising Holy Communion and Morning Worship. Evening worship would normally take place on special occasions only. The style of worship at Morning 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 nUmr of communicants, has continued to grow from 2016. 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 through Bible study, teaching and fellowship. Assistance in achieving these objectives was the provision of classes, held during 2024 using a variety of resources. These take the form of a weekly zoom bible studies throughout the year, and in person and in mid-week services in Advent and Lent. A high priority is given to ministy among children and young people and to their involvement in worship.
Trustees, Annual Report for the year ended 31 December 2024 (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, Tuesday Afternoon Club, Squirrels, Beaver5, Cubs, Scouts and Explorer Scouts. We are passionate about encouraging and supporting children and young people and our objective is to continue Éo support such groups. During 2024 meeiings of both the Tuesday Afternoon and Tuesday Craficrs 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 level 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 2024. 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. Trust¢cs have an opportunity to discuss any issues relating to Safeguarding Trust at all Select Vestry meetings. During 2024, our premises continued to be made available for use by the Mothers Union and Bowling Club as Parish organisations and the wider community for the 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 10 Serve the community of Lisburn and further afield. We continue to provide facilities for occasional use by local organisation5 for meetings, local primary schools for Christmas Carol Services, Church parades and charity events. The premises were also used as Polling Station for the 2024 General Eleclion. In addition, as part of the 50 anniversary celebralions of the decision to move our existing site. we held a very successful Christmas Tree Festival from Friday 29 November to Sunday st l December 2024. Our suite of buildings includes a Church I worship area, two halls one of which can be set up to house service overtlows, a Parish OITice and spacious kitchen. Our premises meet current health and safety and food hygiene 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 meet all regulatory and statutory obligations and io continue to make them available to the wid¢r community in the North Lisburn area Pastoral ministry and support to the sicL the lonely, the elderly and those who are bereaved is provided by the Rector, both at home and in hospital. Private home Communion was also providel as appropriate. During 2024 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 parishioner5. Additionally, all Church events are advertised through social media.
Trustees, Annu21 Report for the year ended 31 December 2024 (continued) We are actively involved in the management of four local schools where we have parish representatives 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 event5. We aim to maintain and develop our charitable giving and financial support to charities which operate at both local and national level. During the 2023124 Church Years, we donated monies to Air Ambulance, Alzheimer's Society, Arthritis Nl, Bible Society for Northern Ireland, COI Chaplaincy (Queens University),Charlene's Project. Church's Ministy for Healing, Corrymeela, Emerge Counselling Services, Marie Curie Nl, Mission to Seafarers, Nl Chest Heart and Stroke. NI Children Hospice, Parkinsons NI, PIPS, Scripture Union Nl, Samaritans, Sea Cadets and Shelter. During 2024, we supported the Lisburn Food Bank, the Baby Basics Project and the Hygiene Bank and made monetary donations to Leprosy Mission Northern 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 Review 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 £84,995, a increase of170/0 on 2023. The general fund deficit for the year after transfers was £5,590 leaving a general fund balance surplus of £2,664 at the end of the year. The building fund had a deficit in the year of £21 O, leaving a balance at the year-end of £4,022. Going Coneern 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 2024 can be signed off as a going concern.
Trustees, Annual Report for the year ended 31 December 2024 (continued) Structure, Governance and Management Goveriiiiig Documenl and Coiislilulion of lhe Cliarity Chapter Ill of the Constitution of the Church of Ireland governs Parishe5 and Parochial Organisation. The Select Vestry members are the Charity Trustees. Recriiilmenl aiidAppoiiilmeii¢ ofSelecÉ Vestry (Triislees) All members of the Church of Ireland who are over the age of18 and are 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 General Vestry of the parish provided that they have paid into parish nds in an identifiable manner. This enables them to attend and vote at meetings of the General Vestry and to stand for election to Ihe 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 tenns which may be served. 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 are currently no Parish employees. Two organists 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 ihe Rector serving in the parish, the Churchwardens, the Glebe Wardens and generally not more than twelve other members of the General Vesty elected at the meeting of the General Vesty. 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 concern and importance to the parish relating to matters of fabric, finance and furniture, including deciding how parish funds are to be di5penscd. The Select 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 2024 (continued) Ih During 2024, the Select Vestry met in person on Ihe 23rd January, 27 February, 14 March Ih ,30 April, 23, May, 3rd June, I I September, 22. October and 19 November with an average attendance 75 %. Our 2024 Easter General Vestry Meeting took place on the 14 April 2024. Statement of Trustees, Responsibilities The Trustees are responsible for keeping accounting records that are sutTicient 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. Slgned on Behalf of the Trustees Trustee I Trustee 2
Independent ExamiTher5 Report to the Trustees of St. Mark'5 Church, Parish of Ballymacash si I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 8 to 12. Re5peetive 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 (Northem 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 Charity Commission for Northem Ireland under section 65(9)(b) of the Charities Act. and Slate whether particular matlers have come to my attention. Basis of independent examiner's report I have examined your charity accounts as required under section 65 of the Chariiies Act and my examination was carried out in accordance with the gcneral 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 concernins any such matters, My role is to slate whether any material matters have come to my attention giving me cause to believe: l. That accounting records are not kept in accordance with section 63 of Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply wilh the accounling requirements of the Charities Act 4. Thai there is further infornialion needed for the proper understanding of the accounts to be reached. Independent exominer'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 CommissÉon for Northern Ireland, I have found no matters that require drawing to your retention. Gage FCA Johnston Kennedy DFK ChArtered Accountants & Registered Auditors 10 Pilots View Heron Road Belfast BT3 9LE Date: ?4
Receipts And Payment Account for the year ending 31 December 2024 Unrestricted Fund5 2024 Kestricted Funds 2024 Total 2024 Total 2023 Recclpts Donations and plate colleclion5 Proceeds from Fund Raising events Legacies Bank & Deposit Interest Tax recovered on Donations Rental of Premise5 Other Receipts Grdnt income Total Receipts 76,770 9.552 31,786 196 80 108,556 9.748 80 53 15,956 8,008 3,002 1,666 147,069 91,989 2,042 5.810 64 16,501 7,519 3,457 1,666 129.048 53 12,485 8.008 3,002 3,471 1,666 37,199 109,870 Pgyments Wages and Salarie5 Diocesan Costs / Assessment Church/Parish Centre - Running Costs Repair Costs 66,809 11,843 19,995 66,809 11,843 26,882 22,21? 3,851 10.163 4,652 2,149 1,057 149,619 6?.456 12,567 35,162 4,262 7,209 ,537 7.081 157 6,887 Glebe Costs Administration Costs Charitable Donations Fundraising ¢xpcnses Parish Organisations, Payments Tolal Payments 2,555 10,163 1,800 2,149 1,296 2,852 1,057 34,304 115,315 137,431 Excess of Recelpts ovcr Paymcnts for the year before transfers (5,445) 2,895 (2,550) {8 J83) Transfers 145) 145 Excess of Receipts over Payments for the year (5,590) 3,040 (2A50) (8J83) On behaifof the Trustees Trustee I Tru5tcc 2 lo J Dated:_
Statement of assets and liabilities as At 31 December 2024 Unrestrlcted Funds 2024 Reslrieted Funds 2024 Totsl 2024 Totul 2023 Fixed assets Inveslment Property Glebe House Total fixed assels 145,000 375,000 520,000 145,000 375,000 520,000 145,000 375,000 5?0.000 Cgsh funds Current Accounts Total currcnt llssets 2,664 2,664 16,651 16,651 19.316 19.316 21,866 21,866 Total Assets at Yelr End 522,664 16,651 539J16 541,866 On behaifof the Trustees Trustce J Trustee 2 Daled:_
Notes to the financial statements for the year ended 31 December 2024 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 the Statement of As5¢ts and Liabilities (a) Receipts and Payment5 Account All items of income and expenditurc included within the Receipts and Payments Account have been accounted for on a cash receipts basis. (b) Statement of Assets and Liabilities {1) Assels relaiiiedlor the Parisli 's oivii use The assets of the Parish, retained for its own use Comprise:. Church Building Parish Centre Glebe House The Chureh Bullding is deemed to be a Heritage asset as defined by the Charities SORP (FRSI 02). This Heritage asset is not included in the statement of assets and liabilities as infom)ation on the cost or valualion is not available and such infonnation cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish. The Parlsh Centre is physically attachcd to the church and is not separable a5 an individual asset. As such, it is deemed to be a Heritage a5sel and no value is &scribed to it in the statement of assets and liabilities. The Glebe House is recognised at cost / deemed cost, being the estimated fair value of the property at 14.03.17. ii) Investment5 The Curatage is currently held as an investment property at a reasonable estimate of market value, based on the assessed capital value for rating purposes. l()
Notes to the finAncial slatements for the year ended 31 D¢¢en)ber 2024 2. Reconclllotlon of Cash Funds Tothl Cash Funds at beginning of the year 21,866 Rrf¢ipL% for thg year 147,069 Payments for the }ear 149.619 Toial Ch funds llt end ofthe year 19J16 3. Movements In Fund5 At I JAn. 2024 Incom5ng Resources Outgolng ResOUfC At31 De¢. 2024 Transfers Endowment Funds The Maihers Bequest Bonrd of Educalion Endoiymenl 324 80 404 4,463 1.666 (? 175} (2.1751 3.954 4,788 1.745 4,3511 Restrlcled Fulld5 The Building Mfjinl¢non¢¢ Fund Spccial Colleclions Youth Club Fund 4,232 1,010 13,113 ,947 13,323 ?,852 4,02? 14J 250 Salurdoy Club Fund Lcgocies Soih Annivcrsarylchurch Roof Fund Other funds 1,057 1,057 3,500 3,500 4,183 338 20,137 15,954 82 256 8.8?4 35.453 34.304 2,320 12293 Unrtstrl¢t¢d Funds Genernl Fund 109.870 15,315 1145) 2.664 Totsl Funds 21.866 147,069 149,619 19J16 Purposu of Endowmeot Funds Haifihe income from the Mathers Bequest is be used for the Sunday School ond ihe remainder for genernl purposes. Th¢ Board of Educotion Endoivment is to be used io support thc religious educDtion of children Purposes of Restricted Fund5 The Building Mainienance Fund: This is a fund lo provide for mojor rnainl¢nAncpJdevelopment ivork. Other funds: This is a lund for smoll miscellanous resiricled balances
Notes to the financial statements for the year ended 31 Deeember 2024 (continued) 2024 2023 4. Collections for Third PArties C.M.S Ireland 235 4,292 75 Christian Aid Lepr05y Mission Harvest Appeal- Lisburn Foodbank Bishops Appeal British Legion TotAI 865 323 1,135 283 595 215 22 2,852 5,188 The above receipts have been included in Receipts for the Year under'Donations' and in Payments for the year under 'Charitable Donations,. The amount paid to the Bishops Appeal included £70 from unrestricted parish funds. 5. Trgn$a¢tlons wlth Ihe Trustees The following Truslees received remuneration or reimbursement of expenses durlng the year. Rev. LM Gibson Stipend Pension contribution 46.046 Expenses and Allowances 7,925 6. Related PArties No Tru51ee or a person related to a Trustee had any personal interest in any Contract or transaclion entered into by the charity during the year. 7. Governance Costs Governance costs of £1,518 including VAT were incurred during the year. These relate to fees paid lo the independent examiner. Governance costs are included within Adminislration costs in ihe Receipts and Payments Accounts. 12