St Jude's Parish Church Muckamore
Trustees, Annual report and Statement of Receipts and
Payments and Assets and Liabilities
For the Year Ended 31 December 2024
Charities Number: 101741

St Jude's Parish Church Muckamore
Annual report and financial statements for the Year Ended 31 December 2024
Contents
Pages
Reference and administrative Details
Trustees, report
4-6
Independent Examiners report to the trustees
Receipts and Payments Account
Statement of assets and Liabilities
Notes to the financial statements
10-12

St Jude's Parish Church, Muckamore
Reference and administrative details
Charity Name.. St Jude's Parish Church, Muckamore
Charity Registration Number..
101741
Contact Address:
43 Oldstone Road
Muckamore
Antrim
Co.Antrim
BT414SE
Trustees
Keith Mccullagh
Elizabeth Ross
June McGrillen
Gordon Johnson
lan Johnston
Andrew McFaul
Karen Moore
James Moore
John Clark
Andrew Stewart
Mark Chalkley
Manny Mccorry
Carol McFaul
Rachel Chestnutt
Colleen Teggart
Rev Derek Harrington
Principal Office-bearers
Clergy: Rev Derek Harrigton
Honorary Secretary: June McGrillen
Church Treasurer.. James Moore
Church Warden- Clergy: Gordon Johnston
Church Warden - People". lan Johnston
Independent Examiner
Mccleary and Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
BT28 1TP
Bankers
Ulster Bank
8 Market Square
Antrim
BT414AT

st Jude's Parish Church, Muckamore
Trustees, Annual Report for the Year Ended 31 December 2024
The trustees present the annual report and statements of Re￿iptS and Payments and Assets and Liabilities for
st Jude's Parish Church Muckamore for the Year Ended 31 December 2024.
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of St Jude's Parish Church Muckamore is to support the advancement of the Christian
religion by promoting, through the work of the congregation the whole mission of the Church, pastoral,
evangelistic, social and ecumenical. Being open to and engaging with society 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 Jude's Parish Church
Muckamore has custody of certain property, records, materials and artefacts which are of significance to the
cultural and religious heritage of the whole community, the maintenance of which is undertaken by the select
vestry of St Jude's Parish Church Muckamore.
Achievements, Performance & Public Benefit
The Charity's main function is the advancement of religion, the provision of spiritual care for the elderly or infirm
and the development of younger people in the community. Social outreach, community development and capacity
building are delivered through sister organisation Muckamore Parish Development Association (MPDA).
During 2024 the church was again actively involved within the local community both directly and indirectly through
MPDA. MPDA makes a significant contribution towards improving the lives and wellbeing of many within the local
community.
The extent of the work carried out by MPDA can be obtained from a search of the Charities Commission for
Northern Ireland website.
Financial Review
The income for the church from various sources was £115,278 of which £16,935 was Restricted with outgoings
of £92,082, giving an excess of income over expenditure of £23,196 of which £10,028 was Restricted, (2023
deficit £9,506). The bank and cash balances at 31 December 2024 were in surplus to the value of £87,845 of
which £43,045 is restricted, (2023 surplus £64,649}. It is the trustee's policy to hold enough reserves to cover
unexpected emergencies and to have adequate reserves for church propety maintenance and to further the
objectives and activities of the parish.
Going Concern
The trustees have reviewed the budget ft)r the year ahead and are satisfied that there are adequate funds in
place to ensure the church can continue its activities and the financial statements for year ended 31 December
2024 can be signed off as a going concern.

St Jude's Parish Church, Muckamore
Trustees, Annual Report for the Year Ended 31st December 2024 (continued)
Structure, Governance and Management
Governing Document and Constitution of the Charity
St Jude's Parish Church Muckamore is governed and managed in accordance with the constitution of the
Church of Ireland. The select vestry members are the charity trustees.
Recruitment and Appointment of Select Vestry (Trusteesj
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. 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
terms which may be seNed.
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, any curate assistant {"the curate.), the churchwardens, the grebe
wardens and generally not more than twelve other members of the general vestry elected at 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
including deciding how parish ftjnds are to be applied.
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. In 2024 the Select Vestry met 10 times during
the year.
Compliance with Public Benefit
The Charity Trustees have considered the Charity Commission for Northern Ireland's guidance on public benefit
to ensure that our activities help to achieve the Charity's purposes and provide a suitable benefit to the
beneficiaries.
Statement of Trustees. Responsibilities
The trustees are responsible for preparing the Trustees, Report and the statement of receipts 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 ￿qUireS the trustees to
prepare a statement of receipts and payments and a statement of assets and liabilities for each financial year.

St Jude's Parish Church, Muckamore
Trustees, Annual Report for the Year Ended 31st December 2024 {continuedl
Statement of Trustees. Responsibilltles (continued)
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
James Moore
Treasurer
June McGrillen
Secretary
Dated: 7 April 2025

St Jude's Parish Church Muckamore
Independent Examiners Report to the Trustees of St Jude's Parish Church, Muckamore
We report on the accounts for the Year Ended 31 December 2024 set out on pages eight to ￿e1Ve.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008.
It is our responsibility to..
examine the accounts under Section 65 of the Charities Act
to follow the procedures laid down in the General Directions given by the Charity
Commission (under Section 65{9)(b) of the Charities Act)., and
to state whether any particular matters have come to our attention.
Basis of the independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general directions given by the Charities
Commission for Northern Ireland under section 65(9){b) of the Charities Act.
Our 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 of
disclosure in the accounts and seeking explanations from you as charity trustees concerning any such
matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe..
That 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 accoLsnts to be reached.
Independent examiner's statement
We have completed our examination and have no conTrrns in respect of the matters (1) to (4) listed
above and in connection with following the Directions of the Charity Commission for Northern Ireland.
we have found no matters that require drawing to your attention.
John Mccleary FCA
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 1TP
Date.. 7 April 2025

St Jude's Parish Church, Muckamore
Receipts and Payments Account for the Year Ended 31 December 2024
Unrestricted
Funds
2024
Restricted
Funds
2024
Totsl
2024
Total
2023
Note
Recei
Donations & plate collection
Gift Aid
Proceeds from Fund Raising Events
Donations
Other Receipts
57,901
19,848
1,229
4,774
14,591
12,000
4,835
69.901
24,683
1,229
4,774
14,691
66,806
2,129
500
4,125
16,440
100
Total Recei
98,343
16,935
115,278
90,000
ments
Wages and Salaries
Diocesan CostslAssessment
Church Running Costs
Computer Costs
Rectory Repairs
Administration Costs
Fundraisingldonations Costs
Insurance
Sundry Expenses
Bank Charges
Accountancy
47,862
17,778
10.006
28
47,862
17,778
10,006
28
6,441
350
4,051
3,050
845
318
1.353
33,936
15,927
14,026
714
20,999
118
8,203
2,886
1,254
333
1,110
6.441
350
3,628
3,050
845
275
1,353
423
43
Total Pa
ments
85,175
6,907
92,082
99,506
Excess of Payments over Receipts for
the year before transfers
13,168
10,028
23,196
(9,506)
Transfers
Excess of receipts over payments for
the year
13,168
10.028
23,196
(9,506)
On Behalf of the Trustees
Q r-4 qv-J
James Moore
.- Nfrdts-
June McGrillen
Date: 7 April 2025

St Jude's Parish Church, Muckamore
Statement of Assets and Liabilities as at 31 December 2024
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
2024
Total
2023
Rectory
275,000
275,000
275,000
Cash Funds
Current Accounts
Total Cash Funds
44,800
44,800
43,045
43,045
87,845
87,845
64,649
64,649
Liabilities
Loans
Total Liabilities
Total Assetl {liabilities)
319,800
43,045
362,845
339,649
On Behalf of the Trustees
James Moore
HS
June McGrillen
Date: 7 ADril 2025

st Jude's Parish Church Muckamore
Notes to the financial statements for the Year Ended 31 December 2024
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 within the Receipts and Payments Account have been
accounted for on a cash re￿IPtS basis.
(b) Statement of Assets and Liabilities
(i) Assets retained for the Parish's own use
The assets of the Parish, retained for its own use comprise.
Church Building and Grounds
Church Hall
Rectory
Fixtures and fittings
The Church Building and Grounds 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 Church Hall
Is not included in the statement of assets and liabilities as it was built at a time when there were no
reliable records of construction costs and a valuation of such a building lacks sufficient reliability. As
such, no depreciation has been provided on the parish centre buildings as the current estimated residual
value is not less than the carrying value and the remaining useful life currently exceeds 50 years.
The Glebe House is recognised at deemed cost, being the estimated fair valuation of the propety for
rates purposes. No depreciation has been provided on the glebe house as the current estimated residual
value is not less than the carrying value and the remaining useful life currently exceeds 50 years.
Fixtures and Fittings are recognised at cost and are depreciated on a straight- line basis over a period of
5 years, unless deemed immaterial and as such charged direct to the receipts and payments account.
ii) Investments
Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and
investment in RCBICIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair
value at each year end date. Investments in unquoted investments are recorded at cost and are
assessed annually for impainnent.
10

St Jude's Parish Church, Muckamore
Notes to the financial statements for the Year Ended 31 December 2024 (continued)
2. Reconciliation of Cash Funds
Total Cash Funds BIFwd
Receipts for the Year
Payments for the Year
Total Cash Funds at end of
the year in surplus.
64,649
115,278
(92,082)
87,845
3. Movement in Funds
At31
Dec
2024
At1Jan
2024
Incoming
Resources
Outgoing
Resources
Revalued
Buildings Fund
33,017
16,935
(6,907)
43,045
33,017
16,935
6,907)
43,045
Unrestricted funds
General Fund
Grebe House
31,632
275,000
98,343
{85,175)
44,800
275,000
306,632
98,343
(85,175)
319,800
Total funds
339,649
115,278
(92,082)
362,845
Pur
oses of Restricted Funds
Building Fund.. This is a fund to assist with the maintenance and repair of church buildings.
The glebe house revaluation is a fair value estimation by the trustees. No formal valuation was
undertaken.
11

St Jude's Parish Church, Muckamore
Notes to the financial statements for the Year Ended 31 December 2024 (continued)
4. Transactions with the Trustees
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.
5. Governance Costs
Governance costs of £1,170.00 were incurred during the year, all of which relate to fees paid to the independent
examiner.
12