PARISH OF KILCONRIOLA AND BALLYCLUG ADnual report aDd financi￿ statelnents For th¢ year ended 31$t D¢¢¢mber 2025 ChAritie3 Numljer: NICI03115 PARISH OF KILCONRIOLA AND BALLYCLUG AnDual report aDd fxnane2al Statements for the year ended 31st December 2025 Contents Pages References and admull"strative detsils Trustees, Ann￿￿ Report Independent exa]niners' report to the Trustees Ststement of financial activities Statement of financial positioTJIBalan¢e sheet Notes to the financia] statements 10- 18 PARISH OF KILCONRIOLA AND BALLYCLUG References and administrative detsils Ch￿tty NgJne.' Parish of Kilconriola and Ballyclug Chatity Registration Number.. NtC103115 Contact Address.. St Patrick's Churth Offlee C&8tle Street Ballymena BT43 7BT TrLL8tees T ste¢s from 01.01.2025- 25.03.2025 Rev M Mcconnell. Mr R Flemin& Mr R O'Neill. Mr K Hu￿]e£ Ms C Sloan. Mts D BennetL Mrs S Doak, Mr R Atkinson. Mr L Cunningham. MJS L Bell, Mr A Mccurdy, Mrs J Ross. Mr J R05s, Mr J Mawhinney. Mrs I Mawhinney, Ms E Peachey. Mrs S Foster. Mr E Lynd. Mr J Graham. Mr A McK&y, Mr P Chestnutt. Tnjste from 25.03.2 5-31.12.2025 Mr D Dwilop. Mr J Grah&m. Ms E Peachey. Mrs S Foster. JMawM"nt]ey, Mrs T Mawhinney. Mr P Chesthu Mr A McKay, Mr R Fle￿in& Mr L CuJ3ningh8m, Mrs F Logan. Mrs S Doak, Mr A MaTr& Mr R Atkinson, Mrs C Sloan, Mr K Hughes. Mr R O'Neill. Mr JRoss. Mrs L Bell, Mr H Sw8n. vin this ie Rev Rosemgry Diffin. Mr D Dunlop, Mr J Graham, Mrs E T&ylor. Mrs S Foster. Mr J Mawhinney. MFS 1 Mawhinney, Mr P C.hesthut¢ Mr A McKay. Mr R Fleming. Mrs F Logan, Mrs S Doak, Mr A MtTrs. Mr R Atkin50n, Mrs C Sloan, Mr K Hughes. Mr R O'Neill. Mrs L Bell, Mr H Sw8n. Mrs D McLean, Mrs D Bennett, MT W Bumett Clergy.. Rev. M. Mcconnell (retired 3010612025) Rev. Rosemary Diffin (appointed 15104r2026} MT. R. Fl¢ming Mrs. D. Bennett Mts l Mawhioney (St Patrick's) Mr. D Dwilop {Bailyclugl Ms. E Peachey (St Columba's) Mr. J Mawhinney (St Patiick'5) Mr. J Graham (Bailydug) MFS. S FosteT (St Colwnba's) Hongrary Secretary.. Chuich Treasurer.. Church Warden- Cler8y'. Church Warden- People.. Independent Examiner lam Johnston {A.F.A.I For and on behalf of Stevenson and Wilson Chartered Accountants 22- 30 Broadway Avenue Ballymena BT43 7AA Banker5 Allied Irish Bank INI) 78 Wellington Street Ballymena BT43 6AF PARISH OF KIILONRIOLA AND BALLYCLUG Thwstees. Annual Report for the year ended 31st DeCe￿ber 2025 The tn]ste4s present the annual report and accounts for the Parish of Kilconriola S￿d Bailyclug for the year ended 31st DecembeT 2025. Objettives and Activities The charitable p￿￿OSe of the Church of Ireland is the advancement of r¢ll￿On. The principal function of the Parish of ￿"ICOnn01a and B811yclug is to 5UPPOrt the adv8ncemtht of the Christi4Th reiigion by prornoting. throug￿ the work of the Parish of kn"Iconriola and Baily¢lug the wl)ole mission of the Church, pastor￿. ev2ngelistiq socia] and ecumenical. Being open to and engAging wryth society &s a whole and offering support forthose needing help are fundamental to the practical delivery of the benefits of Christianity. As a resu]t of actlvlty in the pursuit of the advancement of the Christian religion. the Parjsh of Kilconriola 8nd Ba]lyclug has custody of propety and of records. matell￿S &nd artefacts of significance to the ¢ultura] aod religious hetita8e and mairttenance of Ml)i¢h is undertaken by the select vesty of the Parish of kn"Iconriola 9￿d Bailyclug. Atbievement& Performallce & Publie Benefit The Charity exists to further the teachings of Jes￿8 Chrisl principally wrythin out loca]¢ to promote His teaching to any and ￿] who tTJay be willing to leam and to encourage and enable His followeTS to take to heart Hts exarnple and ty to lead their lives accorth.ng to that example as best they mighL How have we acted to fulfIl our purpose? There have been regular Services of Public Worslll"p which were open to ￿1 throughouttheyear in ail three of our Churche5 on Sundays {8nd mid-week In C&stle Street) with additional Services provided for partIC￿lar outside organisations when requested. Out Clergy and lay-people have made great effort to provIde pastoral ministry. particul8Tly to the sick. the elderly and the youn& and not only to parishioners but to anyone in the wider commullity we could be of help to we became aware o£their need. Th¢ Parish has dedicated Youth Workers who comtnit long houts of effort to supporting locgj youngsters through our Youth Club and educatin8 them in the c￿lStian religion thmugh participation in Swiday School snd Confinnation classes. and engaging with others through joining in events at the levels of out Rural Deanery and Diocese. The Parish also f￿l1]tateS a range of or8anisations for people of ail ages. and these are welcoming to anyone who Wishes to tske part. whether or not ihey are membeTS of the Church. We also like to support our loca] community by providing ￿se of our pr?mises to outside or8anisations where possible, for fund-raising events perhaps OT regularly hosting the BloodTransfusion Servsce. We have wntinued to donate to a￿dSupport0ur local Food-ballk {organised by the Trussell Trust) and given financtal support to a variety of other local clwitable causes. and some farther afield. The P￿Ish a]so provides &50urce ofarchivedre¢ord4 and welcomes visitors to simply enjoy the historic buildin85 and their fittings fvrnishings which are priwleged to be the custodians of, principally the Chwch of St. Patrsck in C8stle Street. Ba]lymena which is a grade B lisEd building. The general public benefit from all of these aCti￿tieS resource& and no Trustee (other thaj) clergy) receives remuneration. reward or other private benefit for catrying out their responsibilittes as Trustees. tn canying out their responsibilities the Trustees have at all times had due regard to #nd complied with the guidance issued by the ChaTity Commission under Section 4(b) of the Charities ACL The Parish h&s giveii Careful eonsideration to the Ch￿lty Commission for Northem treland's guidanee on publie benefit to etjsure that the actives entered into dunng the year have helped to achieve the Parish's objectives and activities. as well as provith'ng public benefit. PARISH OF KILCONRIOLA AND BALLYCLUG Trustees, Annual Report for the year ended 31$t December 2025 (eoutinlled} Finantial Reytew The Parish maintsin5 two current a¢¢ounts-with & Gener￿ Account to meetout wK)rkinB expenses, and aProperty Account to cover the costs of masntaining and imptovin8 our properties. During the year our sncome for the General accourtt w&s £167.032 12024. £354.228). ?￿d expenditure w&s £208.616 (2024.. £227.492). The reduction in income as compated to the previous year was due to legacies of £189,323 ieceived in the previous y&ai. After £40,383 ￿ transferred to various other funds. this left the general account wtth a deficit of £81,967 for the yeAT. lin 2024 there was a 8UTplus of £95.581). Restricted funds include Property. Renovation. Mission and Charities and Organisation funds. During the year our resthcted incomB w&s £89.491 (2024." £98,124). and expenditure w&s £130.391 (2024.. £131,242). After the transfer of £40.383 from the Genetal accowit to these restricted funds, theie w&5 a small net deficit in restricted unds of £517 for the year. Our overall deficit for the year was £82.484 (2024.. Surplus £93.618). The overall situation is that the Parishes income and expenditure levels remain dosely monitored, although they have adequate reserves. The Sele¢tVesEry continue to seek ways to increase income and c05t Saving measure5 but rernained confident that the situation would be improved we wntinue to exercise good govetnance of the P2rish. GoinE Contern The bwtee5 have reviewed the budgets for theyear ahead and are satisfied that theTe are adequate f￿dS in place to ensure that the Parish Can continue its activities and the financial statements for the year end December 2025 can be signed off as a going concern. st￿¢thr< Goyemanee and Mgn8gemeftt Govern¥n¥DocupMnl and Ct>n5titution ofthe Cliarity Chapter llE of the Constitution of the Church of Ireland 8overns Parishes and Parochial Or8anisation. The Select Vestry members are the Charity Trustees. Recruilmeftl aptdAppoln¢menl ofselecl Vesty All members of the Church of Ireland who are over the age of 18 9￿d are either resident within the pgJi5h or live elsewhere but have been accustomed tnembers of the congregation for at le&st three months. may register &5 members of the g¢nerai vestry of the parith. allo￿n8 them to attend and vote at meetings of the generaI vesty and to stand for election to the select vesty. Meetings of the general vestry Ate held at least once a year. The Select Vesty is elected as part of this Genergj Ve5ty meeting. The Select Vestry will hold theii positions for a period of one year. Select Vesty Members may be re-elected annually and there is no limit on the number of tertns which may be setved Pay and remuneratioD The tncutnbent and Curate both receive a ￿lpertd in accordance with figures approved by the General Synod of the Church of Ire]and along with office and loeomotory ￿low9nces. PAIUSH OF KILCONRIOLA AND BALLYCLUG Trustees, Annual Report for the year ended 31st December 2025 (continued) Org4ni$4tion4lSlrucfyre The select vestry is responsible for the day to day management of the patish. The select vestry consists of the member of the clergy serving in the parish. any curate assi5tarJt {"the curate"), the churchwardens. the glebe wardens at)d generally not more than hvelve other membeTS of the gener￿ vesty ele¢ied at the General Vesty. The Select vesty is chaired by the incumbent or other member of the clergy offjciating the parish. Sele¢t vesEry members are responsible for making decisions on matters of general concern and iTnportan¢e to the parish including deciding how parish funds are to be applied. The select ve5ty meets at tilnes fixed by the members or by the diocesan synod. Special m¢etings mty be convened at any time by the chaijperson or the churchwardens. In 2025 the Select Vesty met 7 time5 durÈng the year and the average attendance was 830/0. Stat¢meDt of Trllstee$' RespoD5ibilities The trustees are responsible for pieparin8 the TTUStees' Report aTrd the fJnan¢ial statements in accordance with applicable law and regulations. The law appli￿ble to ch&ittes in the Northern Ireland requires the trustees to prepare financia] statements for each financial year. Under that law the tn￿tte$ have prepared the financia] statetnwts in accordance with Gener211y Accepted Accounting Pr&ctice in the United Kingdom (accounting standard5 issued by th¢ Financial R¢porting Col￿ci[ in the UK , including Charities SORP IFRS 10?) ' Accounting a￿d Reporting by Charities.. Statement of Recommended Practice applicable to ch&ities preparing their accounts in accordance with the Financial Reporting Staudard applicable in the UK BAd Republic of Ire19￿d {FRS 102}"and projiiulgated b5. the Institute of Chartered Accourttants in the United Kingdom and United ￿'ngdoM Law). Under that lawthe trustees must not approve the financial statements unless they a￿ Satisf]￿ that they give atrue and fair view of the state of the atyairs of the charity and of the siatement of financi￿ activities of the GhaTity for that perio(L In preparing these fjnanciai ststements, the trustees are required to". select suitable accounting poli¢ies and then apply them consistenrly. make judgments and estimates that are reasonable and PFudent state whether the financial statements have been prepared in accordanc? with applicable Accounting Standards and identify the Standards in question. subject to any matertal depthures being th"sclosed and explained in the financi21 statements" and prepare the f￿ancia] ststements on the goin8 concem b&8is unless it is inappropriate tr) preswne that the Parish will continue as a going concem. The trnstees are responsible for keeping accounting records that are suffJcietLt to show and eXpl￿n the Patish's transactions and thsclose reasonable accuracy at any time the financial position of the Parish and enable theln to ensure that the financial statements comply with the ChaTities Act (NortheTn I￿land) 2008. the Chanty {Ac¢ounts and Reports) Reg￿ationS INoTthem Jreland) 2008 and the provision of the Constitution of the Church of Ireland. They are also responsible for safeguarding the ￿gets of th¢ Parish 8md hence for taking reasonable steps for the prevention and detection of fraud and other irre8￿a￿ltie$. PARISH OF iaLCONRIOLA AND BALLYCLUG Trnstees, AnDual Report for the year ended 31st December 2025 (eontinuedl Statement as to disclosure to our examiners In so far as the trustees are aware at the timing of 8pprovirLg our trustees, annual report.. there is no relevant information of which the Independent Examiner is unaware" and the trustees have taken HJI steps that they ought to have taken to make themselves aware of gny relevant rtfomjation gJ)d to establish that the charity's independeDt examiner is aware of that infomlltion_ Independent ExamiD¢rs The examiner. lan Johnston (A.F.A}, for and on behalf of Stevenson and Wilson Chanered AcrA)untants. t indicated his willin￿eSS to continue in office, Snd a resolution concemilag the reappointment was p2$5ed at the Annual Easter Vesty Meeting. On Behalf of the Trustees Rbifv Rev. Rosemary Diffin Mr. Ronnie Fleming- Secretary Mrs. Deborth Bennett- Treasurer Date.. 9th June 2026 PAIUSH OF KILCONRIOLA AND BALLYCLUG NDEPENDEiYf EXAMINERS REPORT TO THE CHARrrY TRUSTEES OF THE PARISH OF KILCONRIOLA AND BALLYCLUG I report on the accounts of the tharity foi th¢ year ended 3 1st December 2025. which are set out on pages 8 to 18. Re$peetive responsibilities of tharity trn$tee5 and examiner As the charity's t[￿￿teeS you are Trsponsible for the preparation of the accounts itt a¢eordanc¢ with the Chanties Act (Northem Ireland) 2008. It is my responsibility to.. ax2tnine the accounts under section 65 of the Charities Act follow the procedures laid down in the 8enerai Directions ￿Ven by the Commission under section 65(9llb) of the Charities Act stste whether particular matters have come to my attention. Bgsis of iDdependtnt uamimer's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination carried outin a¢¢ord8nce with the gener￿ Directions ￿Ven by the Charity Commission forNorthem Ireland under section 6519)Ib) gf the Charities Aet. My examinatiotj included a review of the accountin8 records kept by the eharity and a comparison of the accounts presented with those records. It also included ¢onsideration of any items or th"sclosures in the account& d seeking exPl￿atiOnS from you as charity tru5tee5 conceming any such matters. My rol¢ is to state whether any material matters have come to my attention givin8 me cause to believe.. l. That accounting rewrds were not kept in accordance wryth section 63 of the Charities Att 2. That the accounts do not accord with those accowiting records 3. That the accounts do not comply the accounting requirements of the Ch2rities Act 4. That there is further inforniation needed foi a proper understanthng of the accounts to be r￿h¢d. Jndependtnt tiaminer's Ststen￿￿t I have completed my examination and have no concerns in respect of the matters (l) to14) listed above #md, in connection following theDirecttonsof the ChaTity Commission forNorthetn lTelan& I have found no matters that require drawing to your attentton. lan Johnston IA.F.A.) For &nd on behalf of Stevenson and Wilson Chart¢red Accountants 22- 30 Broadway Avenue Ballymena BT43 7AA Date." 9th J￿e 2026 PARISH OF l8ns Total creditor5 13 8.076 8.202 ,076 8.202 Ntt Current Assets 307,932 390,416 Total llet As8ets 4.654,825 4,737,309 The funds of the pari3h Unrestricted funds General fund5 Designated funds TotAt llnrestritted funds Restrieted Funds EndowJDent Funds 14 4.432,310 4.514.277 4.432,310 222,515 4.514.277 223.032 14 14 Total chaiity fuDds 4.654,825 4.737.309 The notes on pages 10 to 18 are 2n intesrd pafi of these f]nanciai statrments. The finsnci81 statements on pages 8 to 18 were approved by the Board of Tnthes on and Si￿ed on its behalf Rev. Rosemary Diffjn Mr Ronnie Fleming- Secretary Mts Deborah Bennett- Tre&5urer Date.. 9th June 2026 PARISH OF KILCONRIOLA AND BALLYCLUC Iyotes to the financial statements for the year ended 31st December 2025 l. Aeeountin% polities The principal acCo￿ting policies adopted, judgements and key sources of estimation untertainty in the preparation of the fitiancia] ststem¢nts are ￿ folloths.. a) B&4is of preparation The firt8ncial statements have been ptepared on A goEng concern b￿lS in accordance with Accounting and Reporting by Charities. Statemeni of Recommended Practice applicable to charitie5 preparing their ac¢ounts in accordance with the Financial Reporting StatLdard applicable in the UK and Republic of Irelatjd IFRS 1021 -(ChaTities SORPIFRS 102)). the Financia5 Reporting Standard&pp￿cab1e in theUK andRepublicof Ireland IFRS 102). The Parish meets the definition of a public benefit entity under FRS 102. Assets at)d liabiliti&q ore initia]ly recogmised at historic￿ cost Y￿d transattion value unlets otheThise stated in the relevant accounting policy notels). b) Preparation of accounts on a going CODcern basis The Parish g¢neraIly meets its day to day worksng capitsl reqwrements from its annual income. The Trustees have obtained 8lld reviewed wh flow forewts for the corning yeat and b&sed on these are satisfied that the Parish has resource5 to provide a reasonable expectstion that it can continue to meet its Financi￿ obligations as they fail due for the foreseeable flltt￿e. Therefore these f]nancial statements have been preparedon a going concem basis. c) Income Plate Collections. Weekly Envelopes. Graveyard incorne and Columbariwn incom¢ are accounted for on a c&sh r¢¢eipts b&%is a5 th¢ amount is collected. Income arising from the rental of P￿Ish Centre facilities to thi"Id parties is recognised when the parish h&5 entidementto the fuDd& any perforniance conditions attached to the intome have been rnet. li is probabl¢ that the income will be received and ihe amount Can be rneaswed reliably tncome frtsm government and other gr?￿ts, whether capital, grants or'revenue, grants, is ￿ognIsed the charity has entitlement to the funds. any perfomiance conth"tions attached to the grants have been mei it is probable that the incotne will be received and the arnount ¢an be ]neasured reliably end ts ttot deferred. Legacies are included withIn Income under either unrestrictedorrestricted funds according to theter￿ L￿der which the (looation Es made and when the amount can be qu9ntified with reasonable cert9inty. Donations and gifis in kind are broU￿t into the a¢W￿ts at their fail value to the Patish. d) Expenditure Expenditure is reCO￿lSed once there is a legal or Constructive obligation to make apayment to a third paty. it is probable that settletnent will be required and the amount of the obligation be measuted Feliably. rrecoverable VAT Es tharged &8 a cost against the activity for Hd)ich the expenditure ￿ incurred. io PARISH OF KILCONRIOLA AND BALLYCLUG Note8 to the fman¢ial statements for the year ended 31st DecezDber 2025 (eorttinll¢d) l. Aeeounting polTrties {contiAued) e) Tangible assets The assets of the Parish ¢omprise'.- Church Buildings Rectory Other properties Fixtures and fittings The Church Build]"ngs at Castle Street and Ballyclug are deemed io be Heritage &55ets ￿ defined by the Charities SORP (FRS102). These Heritage assets are not included on the ba1￿ce sheet as inforniatjOD on the cost orvatuation 15 not available and su¢h infomiation canJJot be obtained at a c05t commensurate with the benefit to the users of the accoLU]ts and to the parish. The church building at St Columba's is recognised at insurance values. No depre¢iatiot) bee provided on this building as the Current estimated residual value is not less than its carrying value and the remaining ￿efUl life currently exceeds 50 years. The C&stle StreetH￿l 15 recognised at ill5ur3nce Y￿UeS. No depreciation has been providedon the parish centre buildin8s as the Current estimated iesiduai value is not less than its carying value and the remaining useful life currently exceeds SO years. The Rectory is recognised at cost I deemed cost Ibased on inswance values). being the estirnated fair vaIue of the propety at 31st D￿ember 2025 No depreciation has been provided on the giebe house the cutrent estimated residual value is not less than it'5 carrying vaiue and th¢ remaitiill8 useful life currently exceeds 50 years. The other properties. namely the Church Lodge gJLd 6 Rockgrove Braq Bre also recognised at eost I deemed CA)St{b&£ed insurance values). being the estimaiedfair value of the property at 3 1st December 2025 No depreciation has been prO￿ded on the glebe house as the cutrent &stimated residual v￿ue is not less tha￿ its carrying vaiue and the remainin8 Useful life currently exceeds 50 years. Fixtures and Fittings have been recognised in the accounts b￿ed on vaiuatiort at 3 IstDecember 2025. tn future years. these will be d¢preeiated over their usethl life. The assets. residual value5 and useful lives are reviewed. and adjusted. if appropriate, at the end of each ieporting period. The effect of any change 1$ accounted for prospectively. Tangible ￿Sets are derecogm5ed on disposal or when no future economic berjefits are expected. disposal, the diffeTence between the new disposgj proceeds and the carrying amount 15 recognised in th¢ staternent of f￿ancial activities and included in 'Other operating Ilossesllgains . li PAIUSH OF KILCONRIOLA AND BALLYCLUG Not&s to the fmRncRal statements for the year ended Jlst December 2025 (continued) l. Atcounting policies (Continued) fj ltsvestmettts Fixed asset investments comprising investmentpropertie5. investments in equities and investment in RCB/CIT Unit Trusts are initially recorded at cost ?￿d are then subsequently stated at fair value at each b￿ance sheet date. Envestments in unquoted investments are recoTded at cost and are assessed annually for impaim)enL Unreaii56d gains and losses repFeseni the ithfference beh¥eet) the fair value at the be￿nnIng amd end of the financial year or, if purch&sed in the yeaT, the (h'fYeren¢e between cost and fair value at the end of the year. Re9Jised gains ¥￿a losses represent the difference between the proceeds on dispos￿ and the fair vaiue at the start of the year or cost if purch&sed in the year. Both re￿iSed and unrealised gains and losses in investsnents are reported within"Net G￿.nS l {L055es) on Jnvesttnents" within the Statement of Financial Activities. g) Cash and ex5h equivaleftts Cash and cash equivalents includes ¢￿h in hand deposits held at catl banks. other short-term highty liquid investments origi[￿] maturities of three months or less and bonk OVErdrafts. Bank overdrafts Are Shov￿ within creditors amounts f811ing due within l yw. b) Fin4ncial i￿StrnMentS The Parish only has finoncial &ssets and financial liabilities of a kind that qua]ify as b&si¢ financial instruments. Basic financial instnllnents are itiitiaEly reco￿lSed at transaction price and subseouently measured at their SttElement value. i) FuDd5 Funds are dassified as either restricted funiL% or Un￿trICted funds. defined as follows. Restricted funds are funds subject to specific requirements a5 to their use which may be declaTed by the donor or with their authority or creaied through legal processes. but still within the wider objects of the Parish. Endowment fund5 are funds which have been given on the con&'tion that the on￿n￿l capitsl suln is not reduced, buttheincornethere from is used forthe pU￿oSe defitted in accordance with theobjects of the Parish. Unrestricted fl￿d5 are expendable at the discretion of the twstees in furtherance of the objects of the charity. If p8rts of the unrestricted fi￿d$ are earmarked at the discretion of the trustees for a parti¢ul2r purpose. they 2te designated &5 a separate fund. This designation has an administrative pujyose only and doe5 not legally restiict the trustees, disctetion to apply the fimd. 12 PARISH OF KILCONRIOLA ATr4D BALLYCLUG Notes to the f￿￿￿¢1#1 statements for the year ended 31st Deeember 2025 (continued) 2. Critical accounting judgetnents and e5titllation uncertainty Estimates andjudgments made in the process of preparing the fjnanciai statements ate continually evaluated and are based on historical experience and other factors. including expectatiotts of future events that are believed to be reasonable under the ciycumstgnces. The Trustees do not consider that there are any CTitic81 judgments made in applying the Parish's ac¢ountiiig policies orthat there are any critical accounting estimates or &ssumptions which may have a $i￿1[Icant risk of causin8 a material adjusknent to carrying amounts of assets and liabilities within the next financial year. 3. Donations aud legacie Unrestricted Funds 2025 Restricted Funds 202S Endowment Funds 2025 Totsl 2025 2024 Weekly envelopes IFWO T&Y recovered on Donations Collectionsldonations Mission and Chwity giving Legacies Grants Other income- organisations 104.603 20,146 5.294 42.135 6,868 5.301 7,187 146.738 27,014 10.595 7.187 159.368 29.635 12,950 9.045 189,323 3.456 13.705 417.482 3.845 3.845 18.019 213.398 18.019 79.510 133.888 4. Other tradill2 Activities Rental Incotne Use of car park 6.028 6,921 12,949 6,028 6,921 12.949 5.469 6,IL)8 11,577 5. InvestJntnt$ Interest on investments Dividends from investments 2,728 9.545 1.799 4.527 9.545 6.490 9.188 12,273 1.799 14,072 15,678 13 PAIUSH OF KILCONRIOLA AND BALLYCLUG Notes to the fiDaD¢Éal statements for the year ended 31st December 2025 (continued) Unrestricted Restrietsd Fund5 Funds 2025 20Z5 EDdowment Fund$ 2025 Total 2025 2024 6. Cbaritsble attivities Ma8aan¢ income 745 745 920 745 745 920 7. Analysis of Expe￿dIt￿re Unrestritted Restricted Fundg Funds 2025 2025 Elldowwent Funds 2025 Total 2025 2024 Cbkritable Activities Wages and $￿at]eS Diocesan c05tslassessment CILUTch runntng costs Charitable donations Administration ¢osts Propety costs Other expenses- organisations 130.501 22,712 15,518 130,501 22,712 57,818 7.403 39.885 66.911 13,777 158.411 21.355 57,854 9.150 33.106 68.870 9.988 42.300 7.403 39.885 66,911 13.777 208,616 130,391 339,007 358.734 Ik)vemgnce costs are inc]uded within AdTninist(afion costs above. 14 PARISH OF KtLCONRIOLA AND BALLYCLUG Notes to the finaneial statements for the year ended 31st December 2025 IcoDtinued) & Taxation The Parish of Kilconriola and Bdlyclug is Tecognised as a charity for the purposes of applicable tLxation le￿slatt0￿ and is therefore not subject to taxation on its charitable activities. 9. Aualysis of staff c05t$, trustee remuneration and expenses, #Dd the ¢ost of key management personnel Employees 2025 2024 S8]aTies and wages National insurance costs 127.826 2,675 152.975 5.436 Total 130.501 158,411 The average number of employees during the year. ¢aiculated on the basis of a head counL was Follows". 2025 Nujnber 2024 Number Mini5teriai support Administration Other staff Premises m8intenanee There gxe no employees in [￿elpt of employee benefits in ex¢e&s of £60,000. Key Management and Trustees Key m2n8gement 8tre deemed to comprise the Trustees. The paTiSh paid expenses of £13,94012024." £5.994) relating the running costs of the rectory which is occupied by the r￿ttsr. No trustee received any remuneTatio or re1Mbu￿eme￿t of expenses during theyear other than the two clergy. The stipend and other expenses paid tt) the clergy tot3Jled £36,717 (2024. £88.280). No tnjstee or a petson related to a trLL8tee had any personal interest in any contract or transa¢tion entered into by the charity during the year. 15 PARISH OF KILCONRIOLA AND BALLYCLUG Tr4otes to the fill%nci&l statements for the year ended 31st December 2025 (eontinuedl 10.Tangible fixed assets BuildiDgs Equipment Total C05t Ai beginning gf the year Addition5 Grants received At end of the year 2,822.524 1.348,689 4,171.213 2.822.524 1.348,689 4,171.213 Depreciation At beginning of the year Depr¢ciation Disposals At end of the year Net book value at be￿nnIng of the year Nrt book value at end of the year 2.822.524 2.822.524 1.348.689 1.348,689 4.171,213 4,171.213 11. Illve5tJDeDts sted tDvesfments Other InveStme￿ts Total Balgnce at beginning of the year 175,680 175,680 Baignce at end of the year 175,680 175,680 Analysis of Investments Investments in RB Unit Trusts Other unlisted investments 10,587 165.093 175.680 10.587 165,093 175.680 tnvestments are stated at the lower of cost and Net Reaiisable Value. 16 PARISH ov iaLCONRIOLA Af4D BALLYCLUG Note8 to the fJngn¢ial staterneDts for the yeAr ended 318t DeeeJDber 2025 (continued) 12. Debtort 2025 2024 Sundry debtOTS and prepayments 18,980 18.852 18,980 18,852 13. Creditors Amounts Due •vithin l Year 2025 2024 Aecrual% and other creditors 8,076 8.202 8,076 8.202 14.ADhiysis of Tr4et Assets Among Funds GeDer DesigNated Restricted EDdowment TotAI Fixed Assets Investments Current Assets Curient Liabilities Net as8et8 at 31st December 2025 3,994,616 175,680 262.672 658 4.432.310 176,597 4.171.213 175,680 3 16,008 18.076) 4,654.825 53.336 17,418 222.515 17 PARISH OF KJLCONRIOLA AND BALLYCLUG Note5 to the f￿ancial stattments for the year ended 31st December 2025 (Continued) 15. Fund$ of the Parish At 1st Jan 2025 At 31st Det 2025 IDtome Expendithre Transfers Kndowmefjt fundx Restricted fund$ Renovation Fund Propety Fund Mi'ssion and ChaTities Fund Oiganisation Funds 176.597 34,167 176.597 36.679 64.285 7.187 18,019 89.491 1109,211) 17.403) {13.777) 130.391 47.438 216 (7.271 40.383 12,268 223.032 9,239 222.515 Unrestricted funds Gener21 Fund 4.514.277 4,514,277 167,032 167,032 (208,616) 1208.6161 40,383 40.383) 4,432.3 10 4,432.310 Total funds 4.737,309 256,523 339,007 4,654.825 ses of Restricted Funds -Renovation Fund.. This is a fund to assist with the cost of building repairs. improvements and ￿0VatiOnS. -Property FuTLd". This is used for the general nLnaing costs of propertie5, maintenance. upk¢ep and repair. -mission and ChaTities Fund.. This 15 & fund to be used towards ￿￿SSiOn and ¢h8tity support. -Org8nisation Funds.. These fimds for the organisations Tunnin8 expenses and income. 18