PARISH OF KILCONRIOLA AND BALLYCLUG Annual report and financial statements For the year ended 31st Deeember 2022 Charities Number: NIC103115 PARISH OF KILCONRIOLA AND BALLYCLUG Annual report and financial statements for the year ended 31st December 2022 Contents Pages References and administrative details Trustees, Annual Report Independent examiners, report to the Trustees Statement of financial activities Statement of financial positionlBalance sheet Notes to the financial statements 10- 18 PARISH OF KILCONRIOLA AND BALLYCLUG References and administrative det2ils ChaTity Name.. Parish of Kilconriola and Ballyclug Charity Registration Number.. NIC103115 Contact Address: St Patrick's Church 0￿)ce Castle Street Ballymena BT43 7BT Trustees Trustees from 01.01.2022 - 27.04.2022 Rev. Mark Mcconnell, Mr Alex McKay, Mr Alastair Marrs. fvtr Ronnie Fleming, Mr Richard Cotter, Mr Dessie Dunlop, Mrs Vera Greer, Mrs 14elen Weir, Mrs Sharon Doak, Mr Stephen Nevin. Mrs Carol Sloan, Mr William Burnett. Mr J Greer, Mr A McNeill, Mr H Swann, Mrs H Swann. Mr St Clair Beattie, Mr Bary Duke, Mr Billy Taylor. Mr Billy Gillespie. Trustees from 27.04.2022- 31.12.2022 Rev. Mark Mcconnell, Mr D Dunlop, Mr R FIernin￿ Mr A Marrs, Mrs V Greer, Mr A McNeill, Mrs S Doak, Mr W Burnett, Mrs H Weir, Mr A Adair, Mrs L Bell, Mr J Greer, Mr J Graham, Mr J Mawhinney, Mrs l Mawhinney, Mrs C Sloan, Mrs J Cunningham, Mr R Atkinson, Mr B Taylor. Trustees a rovin this re ort Rev. Mark Mcconnell. Mr Ronnie Fleming, Mr Alex McKay, Mrs Sharon Doak, Mrs Carol Sloan, Mr Jim Mawhinney, Mrs l Mcconnell, Mr Robert Atkinson, Mr John Graharn, Mr E Lynn, Mr5 Lynda Bell, Mrs S Foster, Mrs E Peachey. Mr A Mccurdy, Mrs D M¢Curdy, Mr A Cooke, Mr P Chestnutt. Principal Office-bearers Clergy: Church Treasurer: Rev. Mark Mcconnell Mr David Megaughin (2410512022 to 1710312023) Mrs. l Mcconnell (from 0910512023) MT. J Mawhinney Mrs. l Mcconnell Church Warden- ClerJtt . Church Warden - People: Independent Examiner lan Johnston (A.F.A.) For and on behalf of Stevenson and Wilson Chartered Accountants 22 - 30 Broadway Avenue Ballymena BT43 7AA Bankers First Trust Bank 78 Wellington Street Ballymena BT43 6AF PARISH OF KILCONRIOLA AND BALLYCLUG Tru5tees' Annual Report for the year ended 31st December 2022 The trustees present the annual report and accounts for the Parish of Kilconriola and Ballyclug for the year ended 31 st December 2022. Objectives and Activities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of the Parish of Kilconriola and Ballyclug is to support the advancement of the Christian religion by promoting, through the work of the Parish of Kilconriola and Ballyclug the whole mission of the Church, pastoral, evangelistlc, 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 Christitmity. As a result of activity in the pllrsuit of the advancement of the Christian religion, the Parish of Kilconriola and Ballyclug 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 vesty of the Parish of Kilconriola and Ballyclug. Achievements, Performance & Public Benefit The Charity exists to further the teachings of Jesus Christ, principally within our locale, to promote His teaching to any and all who may be willing to learn and to encourage and enable His followers to take to heart His example and try to lead their lives according to that example as best they might. How have we acted to fulfil our purpose? There have been regular Services of Public Worship which were open to all throughout the year in all three of our Churches on Sundays (and mid-week in Castle Street) with additional Services provided for particular outside organisations when requested. Our Clergy and lay-people have made great effort to provide pastOTal ministy, particularly to the sick, the elderly and the young, and not only to parishioners but to anyone in the wider community who we could be of help to as we became aware of their need. Due to further relaxations following the restrictions from the coronavirns pandemic, more organisations and activities restarted during 2022. The Parish has dedicated Youth Workers who cornmit long hours of effort to supporting local youngsters through our Youth Club and educating them in the Christian religion through participation in Sunday School and Confirniation classes. and engaging with others through joining in events at the levels of our Rural Deanery and Diocese. The Parish also facilitates a range of organisations for people of all ages, and these are welcoming to anyone who wishes to take part, whether or not they aTe members of the Church. We also like to support our local community by providing use of our premises to outside organisations where possible, for fund-raising eveTJts perhaps or regularly hosting the Blood Transfusion Service. We have continued to donate to and support our local Foixl-bank (organised by the Trussell Trust) and given financial support to a variety of other local charitable causes. and some farther afield. The Parish also provides a source of archived records, and welcomes visitors to simply enjoy the historic buildings and their fittings and furnishings which are privileged to be the custodians of, principally the Church of St. Patrick in Castle Street, Ballymena which is a grade B listed building. PARISH OF KILCONRIOLA AND BALLYCLUG Trustees, Annual Report for the year ended 31st December 2022 (continued) The general public benefit from all of these activities and resources, and no Trnstee (other than clergy) receives remuneration, reward or other private benefit for cajrying out their responsibilities as Trustees. In carrying out their responsibilities the Trustees have at all times had due regard to and complied with the guidance issued by the Charity Commission under Section 4(b) of the Charities Act. The Parish h&s given carefiil consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the actives entered into during the year have helped to acliieve the Parish's objectives and activities, as well as providing public benefjt. Financial Review The Parish maintains three tU￿ent accounts to meet ourworking expenses. a General Account, a Property Account and a Renovation Account which aims to cover the costs of maintaining and improving our properties. During the year our income for the General account was £177,852, and expenditure was £203,304. After£35,128 wa5 transferred to various other funds, this left the general account with a deficit of £60,580 for the year. Restricted funds include Property, Renovation, Mission and Charities and OrganisatjOD funds. During the year our restricted income was £235,865, and expenditure was £441,855. The transfer of £35,128 from the General account to these restricted funds resulted in a deficit in restricted funds of £170,862. Our overall deficit for the year was £231,442 (surplu5 2021: £71,385). Restricted expenditure has increased significantly as there was a major repair project at St Patricks. This started in 2021 and completed in 2022, with the totsl spend on this project in 2022 in excess of £365,000. The overall situation is that the Parithes tncome and expenditure levels remain closely monitored, although they have adequate reserves. The Select Vesty continue to seek ways to increase income and cost saving measures but remained confident that the situation would be improved and as we continue to exercise good governance of the Parish. Going Concern The trustees have reviewed the budgets foT 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 end December 2022 can be signed off as a going concern. PARISH OF KILCONRIOLA AND BALLYCLUG Trustees, Annual Report for the year ended 31st Deeember 2022 (continued) Structure, Governance and Management Governthg Documgnl and Conslifution of Ilie Charity Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vesty rnembcrs are the Charity Trustees. Recruilmenl andAppoinlmenl ofselect Veslry All members of the Church of Ireland who are over the age of18 and are either resident within the parish or live elsewhere but have been accustomed members of the congregation for at least three rnonths, may register as members of the general vestry of the parish, allowing them to attend and vote at meetings of the general vesty 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 Vesty meeting. The Select Vestry will hold their positions for a period of one year. Select Vesty members may be re-elected annually and there is no limit on the number of ternis which may be served Pay and remuneration The Incumbent and Curate both receive a stipend in accordance with figures approved by the Generdl Synod of the Church of Ireland along with office and loconiotory allowances. OrganisalionalS¢ruclure The select vestry is responsible for the day to day management of the parish. The select vesty consists of the member of the Clergy serving in the parish, any curate assistant ("the curate"), the churchwardens, the glebe 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 officiatino 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 funds are to be applied. The select vestry meets at tirnes fixed by the members or by the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2022 the Select Vestry meet 9 times during the year and the average attendance was 860/0. Statement of Trustees, Responsibilities The trnstees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and regulations. The law applicable to charities in the Northem ITeland requires the trustees to prepare financial statements for each financial year. Under that law the trustee5 have prepared the financial statements in accordance with Generally Accepted Accounting Practice in the United Kingdom (accounting standards issued by the Financial Reporting Council in the UK , including Charities SORP (FRS 102) ' Accounting and Reporting by Charitie5: Statement of Recornrnended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) "alld promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Law). PARISH OF KILCONRIOLA Ai¥D BALLYCLUG Trnstees, AnDu81 Report for the year ended 31st December 2022 (Continued) Under that law the tn]stees must not approve the financial statements unless they are satisfied that they giv¢ a1Jue and fair view of the state of the affairs of the charity and of tbe statement of ftnancial activities of tbe charity for that perio preparing these f￿ancIal ststements, tbe trustees ar¢ required to: select suitable accounting policies and then apply them consistently. make judgments and estimates that are reasonable and Prudent state whether the fLnancial statements have been Prepared in accordance with applicable Accounting Standards and identify the standards in question, subject to any materiaE departt￿e8 being disclosed and explained in the financial statements. and prepare the fit￿l¢la1 statements on the going conc¢rn basi5 unless it Is inappropriate to presume that th¢ Parish will continue as a going concern. The ttustees are responsible for keeping accounting records that are sufficient to sbow and explain the P8rish's trallsactions and disclose witb re&sonable accuracy at any time the fioancial position of the Parish aod ¢nable them to ensure that the fJJ)ancial statements comply with the ChaTities Act (Northern Ireland) 2008, the ch￿lty (Accounts Reports) Regulations (Nortbem Ireland) 2008 and the provision of the Constitution of the Church of Ireland. They are also responsible for safeguarding the assets of th¢ Parish and hence for tsking re&8onable steps for th¢ prevention and detection of fraud and other itT¢gularities. statement as to diselosure to our examiners In so far as tbe trustees are aware at the tinllDg of approving our trustees, aDnual report: there is no relevant infomiation of which the Independent Examiner is unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevaut inforniation and to estsblisb that th¢ charity's independent examiner is aware of that inforniation. Independellt Examiners The examiner, Ian Johnston (A.F.A), for and on behalf of Stevenson and Wilson Chartered Accountsnts, h&s indicated his willingnes5 to continue in office, and a resolution concerning the reappoinlm¢nt was passed at the Annual East¢r V¢stry Meeting. On Behalf of the TrUs￿¢S Rev. Mark Mcconnell Mr. RoDnie Fl¢n]illg- S¢cretary Mrs. l McCoDnell- Treasurer Date: 17th Odober 2023