## **Parish of All Saints, Loughguile**
# **Trustees’ Annual Report and Statement of Receipts and Payments and Assets and Liabilities**
**For the year ended 31[st] December 2025**
**Charities Number: 102898**
## **Parish of All Saints, Loughguile**
## **Annual Report and Financial Statements for the year ended 31[st] December 2025**
|**Contents**||
|---|---|
||**Pages**|
|Trustees’ report|1-4|
|Independent Examiners Report to the Trustees|5|
|Receipts and payments account|6|
|Statement of assets and liabilities|7|
|Notes to the financial statements|8-10|
## **All Saints Parish**
## _References and administrative details_ :
Charity Name: All Saints Parish Charity Registration Number: NIC102898 Contact Address: The Rectory,181 Glenshesk Road, Armoy, Ballymoney, Co. Antrim. BT53 8RJ
_**Trustees**_ **:** (Select Vestry) Rev. Chris Easton, Mr. Stephen Christie, Mrs. Susannah Mackie, Mrs. Melanie Dougherty, Mrs. Heather Brogan, Mrs. Florence O’Neill, Mr. Sam O’Neill, Mr. Maurice Christie, Mr. Thomas Christie, Mr. Gareth Christie
## _**Principal Office Bearers:**_
**Clergy** : Canon Christopher Richard Alexander Easton B.A.(Hons), Prof . Dip.Th., Th.D.
**Church Treasurer** : Mr. S. Christie **Church Secretary:** Mrs. M. Dougherty
**Church Warden – Rectors** : Mrs. F O’Neill **Church Warden – People** : Mr S. O’neill
**Independent Examiner** : John McMullan, 5C High Street, Ballymoney, BT53 6AH
**BANK:** Ulster Bank, 202 Ann Street, Ballycastle, Co. Antrim, BT54 6AD
All Saints, Loughguile (2025)
1
## **Trustees Report 2025**
## **All Saints Parish**
All Saints Parish Church is part of a group of parishes that also comprises of Drumtullagh and St. Patricks Armoy.
## **Structure, governance and management**
The method of appointment of Select Vestry (SV) members is set out in the Constitution of The Church of Ireland. All SV members are Trustees.
## **Recruitment and Appointment of Trustees**
All Lay members of the Church of Ireland who are over 18 years of age and are accustomed or resident members of the congregation and have been identifiable contributors to Parish funds, can register to be members of the General Vestry. This allows them to attend and vote at the General Vestry. A meeting of the General Vestry is held once each year. Lay members are elected at the General Vestry to be members of the Select Vestry. The Select Vestry members become the Trustees. The term of office is one year but members can be re-elected. There is no limit to the number of terms which can be served.
## **Public Benefit**
The charity Trustees have complied with their duties in line with the Commissions Public Benefit statutory guidance. Regular worship and reaching out into our community as well as other social and spiritual activities have been carried out throughout the year to fulfil our statement of public benefit.
## **Aim and purposes**
All Saints Church Select Vestry (SV) is responsible for co-operating with the Incumbent in promoting the whole mission of the Church; spiritual, pastoral, evangelistic and social.
All the functions of the Parish relate to the advancement of religion through holding regular worship and communicating with and caring for parishioners of all ages especially the sick, elderly and others in our community.
## **Objectives and Activities**
When planning our activities, due consideration is given to the charity commission’s guidance on public benefit and, in particular guidance relating to charities whose aim is the advancement of religion. We try to enable people to live out their faith as part of our parish community through:
Worship
Prayer
Sacrament
Teaching
The provision of pastoral care
Opportunities for service
Missionary and outreach work
Social activities
To facilitate this work it is important that we maintain the fabric of the buildings belonging to the parish.
## **Achievements and Performance**
All Saints is a small parish with less than thirty families connected to it. Parishioners of All Saints face the continual task of maintaining a large church building with few resources. But their generous giving and some funding raising events have ensured the continuation of worship and witness. Numbers attending at Sunday Services are small, and there is currently no Sunday School because of a lack of adult teachers.
All Saints, Loughguile (2025)
2
## **a. Worship Prayer and Sacrament**
Services are held in All Saints every other Sunday, however, there are a variety of regular Church Services available each month throughout the three parishes, including Holy Communion, Morning Prayer, occasional Family Services and Healing Services. There are also various additional seasonal and occasional services.
## **b. Teaching**
Teaching about the Christian Faith takes place at all Sunday Services, the Mid Week Bible Study, Sunday School, Healing Services, Confirmation Classes and various training events.
The clergy also take school assemblies in the local Primary School, where the children are taught aspects of the Christian faith.
## **c. Pastoral Care**
The clergy of the parish regularly visit church members in their homes, in hospital and in care facilities. They are constantly on call and generally available in a time of crisis at short notice. Holy Communion is made available to the sick and elderly in their homes if requested.
There are a number of Wedding, Funeral and Baptismal Services each year. The number varies from year to year.
## **d. Opportunities for service**
We recognize that the Church is a Body made up of many members with different gifts and abilities. We encourage all members to find a way to serve through the ministries and structures of the church.
## **e. Mission and Outreach**
In the wider parish setting we reach out to the local community through work in the local Primary School, Holiday Bible Clubs, The Alpha Course, Mothers Union, Healing Services, Special Seasonal Services, The Boys Brigade and Carol Singing.
Our interest in overseas mission is chiefly through our relationship with Fields of Life. We also support local missions as detailed in our statement of accounts.
## **f. Social Activities**
All of our parish organizations include an element of social activity. In addition to these there have been a number of other events which have in the past included, BBQ’s, Treasure Hunt, breakfasts, craft classes, days out, quiz nights, holiday _kidz_ club, senior citizens diner, carol singing, harvest supper etc.
## **Observations**
**The Link with our Ugandan children through Fields of Life** continues. Regular support to fund their education is sent via Fields of Life.
**Church Estate.** There are three church buildings used for worship and two church halls. St. Patricks has recently built new toilet facilities. All Saints has recently renewed some fencing, repaired the ceiling and redecorated part of the interior of the building. All three church buildings are listed and are of historic interest and require constant upkeep and maintenance.
**GDPR** : The parish has a Date Protection Policy.
## **Volunteers**
We would like to thank all the volunteers who work so hard to maintain the worship and witness of All Saints.
## **Child Protection**
The parish operates the Church of Ireland Child Protection Policy “Safeguarding Trust.”
All Saints, Loughguile (2025)
3
## **Approved by the SV on and signed on their behalf by**
## **Rev. Christopher Easton**
All Saints, Loughguile (2025)
4
## **Independent examiner's report to the charity trustees of Parish of All Saints, Loughguile**
I report on the accounts of the Trust for the year ended 31[st ] December 2025, which are set out on the following pages.
## **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:
1. examine the accounts under section 65 of the Charities Act
2. follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
3. 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:
1. 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 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.
All Saints, Loughguile (2025)
5
## **Receipts and Payments Account for the year ended 31[st] December 2025**
|**Note**|**Unrestricted**
**Funds**
**2025**
**£**|**Restricted**
**Funds**
**2025**
**£**|**Endowment**
**Funds**
**2025**
**£**|**Total**
**2025**
**£**|**Total**
**2024**
**£**|
|---|---|---|---|---|---|
|**Receipts**
Donations & plate collection
Proceeds from Fund Raising Events
Legacies
Bank & Deposit interest
Investment income
Rental of premises
Sale of assets
Sale of investments
Grants
Receipts from General Trustees
Other Receipts
Receipts from Parish Organisation’s
**Total Receipts**
**Payments**
Wages and Salaries
Diocesan Costs/Assessment
Church Running Costs
Glebe Costs
Parish Centre Costs
Administration Costs
Fundraising Costs
Charitable Donations
Payments from Parish
Organisation’s
**Total Payments**
**Excess of Receipts over Payments for**
**the year before transfers**
**Transfers**
**Excess of Receipts over Payments**
**for the year**|13,602
5,040
-
87
752
-
-
-
-
-
400
-
**19,881**
6,835
3,315
5,881
-
-
-
-
312
-
16,343
3,538
-
**-**|-
-
-
-
-
-
-
-
-
-
-
-
**0**
-
-
-
-
-
-
-
-
-
-
-
-
**-**|-
-
-
-
-
-
-
-
-
-
-
-
**0**
-
-
-
-
-
-
-
-
-
-
-
-
**-**|13,602
5,040
-
87
752
-
-
-
-
-
400
-
**19,881**
6,835
3,315
5,881
-
-
-
-
312
-
16,343
3,538
-
**-**|12,061
2,533
-
127
349
-
-
-
-
-
750
-|
||||||**15,820**|
||||||8.081
3,034
5,004
-
-
-
-
302
-|
||||||16,421|
|||||||
||||||-601|
||||||-|
||||||**-**|
**On Behalf of the Trustees Trustee 1 Rev. Chris Easton Trustee 2 Honorary Treasurer – Mr. Stephen Christie**
All Saints, Loughguile (2025)
6
## **Statement of Assets and Liabilities as of 31[st] December 2025**
||**Unrestricted**
**Funds**
**2025**
**£**|**Restricted**
**Funds**
**2025**
**£**|**Endowment**
**Funds**
**2025**
**£**|**Total**
**2025**
**£**|**Total**
**2024**
**£**|
|---|---|---|---|---|---|
|**Cash Funds**
Current Accounts
Deposit Accounts
**Total Cash Funds**|9,677
-
**9,677**|-
-
**-**|-
-
**-**|9,677
-
**9,677**|6,139
-
**6,139**|
|||||||
|**Investment Assets**
Equity Investments
Other Listed Investments
Investments in RCB / CIT
Unit Trusts
Other unlisted
investments
Investment Properties
**Total Investment Assets**|**-**
**-**
**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**
**-**
**-**|**-**
**-**
583
**-**
**-**
**583**|**-**
**-**
583
**-**
**-**
**583**|**-**
**-**
583
**-**
**-**
**583**|
|||||||
|**Assets retained for the**
**Parish’s own use**
Parish Centre
Glebe House
Fixtures and Fittings
**Total Assets retained for**
**the Parish’s own use**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**|
## **On Behalf of the Trustees**
**Trustee 1 Rev. Chris Easton Trustee 2 Honorary Treasurer – Mr. Stephen Christie**
All Saints, Loughguile (2025)
7
## **Notes to the financial statements for the year ended 31[st] 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 within the Receipts and Payments Account have been accounted for on a cash receipts 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 Graveyard
- Parish Centre Portacabin
The Church Building and Graveyard 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 Centre Portacabin
- Was acquired in 2012. There are no reliable records of the cost of acquisition and valuation approach for such a building lacks sufficient reliability. As a result this building is not recognised in the parish statement of assets and liabilities.
## **ii) Investments**
Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and investment in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date.
All Saints, Loughguile (2025)
8
## **Notes to the financial statements for the year ended 31[st] December 2025 (continued)**
## **2. Reconciliation of Cash Funds**
|Total Cash Funds at
Beginning of the year
Receipts for the Year
Payments for the Year
Total Cash Funds at end of
the year|£|
|---|---|
||6,139
19,881
-16,343|
||**9,677**|
## **3. Movement in Funds**
|**Endowment funds**
**Restricted funds**
Maintenance Fund
Decoration Fund
**Unrestricted funds**
General Fund
**Total funds**|**At 1 Jan**
**2025**
**£**
**-**
**-**
-
-
**-**
6,139
**6,139**
**6,139**|**Incoming**
**Resources**
**£**
**-**
**-**
-
-
**-**
19,881
**19,881**
**19,881**|**Outgoing**
**Resources**
**£**
**-**
**-**
-
-
**-**
-16,343
**-16,343**
**-16,343**|**Transfers**
£
-
**-**
-
-
**-**
-
**-**
**-**|**At 31 Dec**
**2025**
**£**|
|---|---|---|---|---|---|
||||||
-|
||||||
**-**|
||||||
-
-|
||||||
**-**|
||||||
9,677|
||||||
**9,677**|
||||||
**9,677**|
## Purposes of Endowment Funds
- None held by Parish, all held by Independent Trustees.
## Purposes of Restricted Funds
- None held
## Purposes of Designated Funds
- None held by Parish.
All Saints, Loughguile (2025)
9
## **Notes to the financial statements for the year ended 31[st] December 2025 (continued)**
## **4. Collections for Third Parties**
|None|**2025**
**£**
0.00
**0.00**|**2024**
**£**|
|---|---|---|
|||602.50|
|||**602.50**|
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**
Mrs. Melanie Dougherty received the sum of £910.00 for the provision of organist services.
The Parish is responsible for payment of 16% of the Rectors stipend, administration and locomotory expenses.
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**
Governance costs of £Nil were incurred during the year of which £Nil relates to fees paid to the independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts.
All Saints, Loughguile (2025)
10