ST. MARK’S CHURCH PARISH OF BALLYMACASH
Trustees’ Annual Report and Financial Statements For the year ended 31 December 2025
Charities Number: NIC 101583
ST. MARK’S CHURCH, PARISH OF BALLYMACASH
Annual Report and Financial Statements for the year ended 31 December 2025
CONTENT
| Pages | ||
|---|---|---|
| References and administrative detailsofthe Charity | ||
| Trustees’ report | . | 2-6 |
| Independent Examiners Report to the Trustees | 7 | |
| Receipts and payments account | 8 | |
| Statement ofassets and liabilities | 9 | |
| Notestothefinancialstatements | 10-12 |
:
PARISH OF BALLYMACASH
References and administrative details
Charity Name:
St. Mark’s Church, Parish of Ballymacash
Charity Registration Number:
NIC 101583
Contact Address: 98 Ballymacash Road Lisburn BT28 3EZ
Trustees — 2024 /25 Vestry
Mr Ken Annett, Rev. Lynne Gibson, Mr Noel Irwin, Mrs Valerie MacKay, Mrs Frances Moreland, Ms Jean Orr, Mrs Caroline Robinson, Mrs Claire Allison, Miss Trina Somerville, Ms Keri Cassidy-Taylor, Mrs Gail Cooke, Ms Zoe Cree, Mr Mark Glover, Mr Norman Spence, Mr Ian Stewart, Mr Ian Wood, Mr Jonathan Elliott.
Trustees — 2025 /26 Vestry
Rev Lynne Gibson, Mrs Claire Allison, Mr Ken Annett, Ms Keri Cassidy-Taylor, Mrs Gail Cooke, Mr John Cooke, Ms Zoe Cree, Mr Jonathan Elliott, Mr Noel Irwin, Mrs Valerie MacKay, Mr Jean Orr, Mrs Caroline Robinson, Ms Trina Somerville, Mr Norman Spence. Mr Ian Stewart, lan Wood.
Principal Office-bearers
Clergy: Rev. Lynne Gibson, 2024 - 2025
Church Secretary: Mr Norman Spence (2024 — 25 and 2025-26) Church Treasurer: Mr Noel Irwin (2024 -25 and 2025-26) Church Warden - Clergy: Mrs Caroline Robinson (2024-25) and Ms Jean Orr (2025-26) Church Warden - People: Ms Jean Orr (2024-25) and Mrs Caroline Robinson (2025-26)
Independent Examiner
Johnston Kennedy DFK, 10 Pilots View, Heron Road, Belfast, BT3 9LE
Bankers
Danske Bank, 62-66 Bow Street, Lisburn BT28 1YS
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 St. Mark’s Church, Ballymacash for the year ended 31 December 2025.
Objectives 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, 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 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 Select Vestry of St. Mark’s.
Achievements, Performance & Public Benefit
St. Mark’s is at the heart of the Ballymacash/ 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 2025, each Sunday normally 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 Service 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 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 2025 using a variety of resources. These take the form of a weekly zoom or in person bible studies throughout the year, and in person and in mid-week services in Advent and Lent. 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 2025 (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, Beavers, Cubs, Scouts and Explorer Scouts. We are passionate about encouraging and supporting children and young people and our objective is to continue to support such groups. During 2025 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 ofthe 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 2025.
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 2025, 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 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 2025 General Election.
In addition, as part of the 50" anniversary celebrations of the decision to move our existing site, we held a very successful Christmas Tree Festival from Friday 29'" November to Sunday 1 December 2025. ,
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 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 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. Private home Communion was also provided, as appropriate. During 2025 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. Additionally, all Church events are advertised through social media.
Trustees’ Annual Report for the year ended 31 December 2025 (continued)
We are actively involved in the management of three local schools where we have parish representatives on the respective Board of Governors. As part ofour outreach to local children, our Rector had the opportunity to talk to local school children at school assemblies and events.
We aim to maintain and develop our charitable giving and financial support to charities which operate at both local and national level. During the 2024/25 Church Years, we donated monies to Air Ambulance, Alzheimer’s Society, Arthritis NI, Bible Society for Northern Ireland, Col Chaplaincy (Queens Uhniversity),Charlene’s Project, Church’s Ministry for Healing, Corrymeela, Emerge Counselling Services, Marie Curie NI, Mission to Seafarers, NI Chest Heart and Stroke, NI Children Hospice, Parkinsons NI, PIPS, Scripture Union NI, Samaritans, Sea Cadets and Shelter.
During 2025, 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 £68,051 a decrease of 21% on 2024.
The general fund deficit for the year after transfers was £10,405 leaving a general fund balance deficit of £7,741 at the end of the year.
The building fund had a deficit in the year of £2,214, leaving a balance at the year-end of £1,808.
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.
Trustees’ Annual Report for the year ended 31 December 2025 (continued)
Structure, Governance and Management
Governing Document and Constitution ofthe Charity
Chapter I! of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees.
Recruitment and Appointment ofSelect 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 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 funds in an identifiable manner. This enables them to attend and vote at meetings ofthe 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 ofthis 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 terms 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 the Rector serving in the parish, the Churchwardens, the Glebe 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 concern and importance to the parish relating to matters of fabric, finance and furniture, including deciding how parish funds are to be dispensed.
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 2025 (continued)
During 2025, the Select Vestry met in person on the 21th January, 18th February, 18th March, 27th May, 24th June, 16th September, 8th October and 18th November with an average attendance 70%. Our 2025 Easter General Vestry Meeting took place on the 6" April 2025.
Statement of Trustees' Responsibilities
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.
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Signed on Behalf of the Trustees
Trustee 1 (LA & :
Trustee 2 t,Al aa(
va (el hry
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Independent Examiners Report to the Trustees of St. Mark’s Church, Parish of Ballymacash
I report on the accounts of the charity for the year ended 318 December 2025 which are set out on pages 8 to 12.
Respective 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 my responsibility to:
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e Examine the accounts under section 65 of the Charities Act; e Follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
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e 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:
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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
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That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for the 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 retention.
ee, Gage FCA : Johnston Kennedy DFK Chartered Accountants & Registered Auditors 10 Pilots View Heron Road Belfast BT3 9LE Date: 24/3/2026
Receipts and Payment Account for the year ending 31 December 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Receipts | |||||
| Donations andplate collections | 74,394 | 14,921 | 89,315 | 108,556 | |
| Proceeds from Fund Raising events | 6,989 | - | 6,989 | 9,748 | |
| Legacies | 2,000 | 82 | 2,082 | 80 | |
| Bank& Deposit Interest | 10 | - | 10 | 53 | |
| Tax recovered on Donations | 13,817 | 4,254 | 18,070 | 15,956 | |
| Rental of Premises | 7,334 | - | 7,334 | 8,008 | |
| Other Receipts | 2,966 | - | 2,966 | 3,002 | |
| Grant income | - | 1,666 | 1,666 | 1,666 | |
| Total Receipts | 107,509 | 20,923 | 128,432 | 147,069 | |
| Payments | |||||
| Wages and Salaries | 69,474 | - | 69,474 | 66,809 | |
| Diocesan Costs /Assessment | 12,073 | - | 12,073 | 11,843 | |
| Church/Parish Centre | - Running Costs | 18,058 | 10,898 | 28,956 | 26,882 |
| - | Repair Costs | 80 | 620 | 700 | 22,212 |
| Glebe Costs | 2,456 | 5,283 | 7,738 | 3,851 | |
| Administration Costs | 10,372 | - | 10,372 | 10,163 | |
| Charitable Donations | 2,000 | 4,431 | 6,431 | 4,652 | |
| Fundraisingexpenses | 2,834 | - | 2,834 | 2,149 | |
| Parish Organisations' Payments | - | 560 | 560 | 1,057 | |
| Total Payments | 117,347 | 21,793 | 139,140 | 149,618 | |
| Excess of Receipts overPayments for the | |||||
| yearbefore transfers | (9,839) | (869) | (10,708) | (2,550) | |
| Transfers | (566) | 566 | - | - | |
| Excess ofReceipts overPayments for the | |||||
| year | (10,405) | (303) | (10,708) | (2,550) |
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On behalf of the Trustees
Trustee 1 Lb
Trustee 2 Neo Ca
Dated:- LeLpA ALs UG
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Statement of assets and liabilities as at 31 December 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Fixed|assets|
|Investment|Property|145,000|-|145,000|145,000|
|Glebe|House|375,000|-|375,000|375,000|
|Total|fixed|assets|$20,000|-|520,000|$20,000|
|Cash|funds|
|Current Accounts|(7,741)|16,348|8,609|19,316|
|Total|current|assets|(7,741)|16,348|8,609|19,316|
|Total|Assets|at Year|End|§12,259|16,348|528,609|539,316|
|On|behalf of the|Trustees|
|Trustee 1|¢|EZ|, |
|Trustee 2|Ax “C|
|Dated:-|2|L uy|
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Notes to the financial statements for the year ended 31 December 2025
- 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 within the Receipts and Payments Account have been accounted for on a cash receipts basis.
(b) Statement of Assets and Liabilities
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(i) Assets retainedfor the Parish’s own use The assets of the Parish, retained for its own use comprise:-
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e Church Building
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e Parish Centre
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e 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 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 Centre is physically attached to the church and is not separable as an individual asset. As such, it is deemed to be a Heritage asset and no value is ascribed 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) Investments
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.
Notes to the financial statements for the year ended 31 December 2025
| 2. Reconciliation ofCash Funds | £ | ||||||
|---|---|---|---|---|---|---|---|
| Total Cash Funds at beginning ofthe year | 19,316 | ||||||
| Receipts for the year | 128,432 | ||||||
| Payments fortheyear | 139,140 | ||||||
| Total Cash Funds atend oftheyear | 8,609 | . | |||||
| 3. Movements in Funds | |||||||
| At 1 Jan. | Incoming | Outgoing | At31 | Dec. | |||
| 2025 | Resources | Resources | Transfers | 2025 | |||
| £ | £ | £ | £ | £ | |||
| Endowment Funds | |||||||
| The Mathers Bequest | 404 | 82 | - | - | 486 | ||
| Board ofEducation Endowment | 3,954 | 1,666 | - | - | 1,876 | 3,743 | |
| 4,358 | 1,748 | -- | 1,876 | 4,230 | |||
| Restricted Funds | |||||||
| The BuildingMaintenance Fund | 4,022 | 13,271 | 15,485 | - | 1,808 | ||
| Special Collections | 250 | 3,615 | 4,431 | 566 | - | ||
| Youth Club Fund | - | = | 1,316 | 1,316 | - | ||
| SaturdayClub Fund | - | - | 560 | 560 | - | ||
| Legacies | 3,500 | - | - | - | 3,500 | ||
| 50th Anniversary/Church RoofFund | 4,183 | 2,289 | - | - | 6,472 | ||
| Other funds | 338 | - | - | - | 338 | ||
| 12,293 | 19,175 | 21,792 | 2,442 | 12,119 | |||
| Unrestricted Funds | |||||||
| Genera! Fund | 2,664 | 107,510 | 117,349 | (566) | (7,741) | ||
| TotalFunds | 19,316 | 128,433 | 139,141 | - | 8,608 |
Purposes of Endowment Funds
Half the income from the Mathers Bequest is to be used for the Sunday School and the remainder for general purposes. The Board of Education Endowment is to be used to support the religious education of children
Purposes of Restricted Funds
The Building Maintenance Fund: The fund is to provide for major maintenance/development work. Other funds: These funds comprise small miscellanous restricted balances.
11
Notes to the financial statements for the year ended 31 December 2025 (continued)
| 2025 | 2024 | |
|---|---|---|
| 4. Collections for Third Parties | £ | £ |
| C.M.S Ireland | 1,132 | 235 |
| Christian Aid | 887 | - |
| Leprosy Mission | 1,268 | 865 |
| HarvestAppeal- Habitat forHumaity | 1,145 | 1,135 |
| Bishops Appeal | - | 595 |
| British Legion | - | 22 |
| Total | 4,432 | 2,852 |
The above receipts have been included in Receipts for the Year under 'Donations' and in Payments for the year under 'Charitable Donations’.
5. Transactions with the Trustees
The following Trustees received remuneration or reimbursement of expenses during the year.
| Rev.LM | Gibson | Stipend | 46,890 |
|---|---|---|---|
| Pension contribution | 4,431 | ||
| ExpensesandAllowances | 7,925 |
6. Related parties
No trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
7. Governance Costs
Governance costs of £1,608 including VAT were incurred during the year. These relate to fees paid to the independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts.
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