Portglenone Parish Church
Trustees’ Annual Report and Assets and Liabilities for the year ended 31 December 2025
Charities Number: 103117
Independent Examiner’s Report of the accounts to Portglenone Parish Church Charity No: 103117
I report on the accounts of the Trust for the year ended 31 December 2025, which are set out on pages 1 to 4.
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:
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examine the accounts under section 65 of the Charities Act
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follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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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 were not kept in accordance with section 63 of the Charities Act
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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
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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.
Darren Stevenson BSc Hons, FMAAT, ACPA TAG Accountants (N.I.) Ltd 81a Galgorm Road Ballymena Co Antrim BT42 1AA 18 February 2026
Trustees’ Annual Report for the year ended 31 December 2025
The trustees present the annual report and accounts for Portglenone Church of Ireland 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 Portglenone Church is to support the advancement of the Christian religion by promoting, through the work of Portglenone Church 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, Portglenone Church 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 Portglenone Church
Achievements, Performance & Public Benefit
The church has achieved its objectives by the holding of regular religious services and also holding various youth and other activities for the benefit of the local community. The church holds regular public worship services on Sundays and also on various weekdays.
Outside of the worship services, the church is engaged in several outreach programmes into the local community, through organisations such as freezer ministry (distributing meals to people in need) bible study and front room (church hall is open for prayer and tea during certain days). The church also organises annual events which are open to everyone.
The Parish has given careful 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 achieve the Parish's objectives and activities, as well as providing public benefit.
Financial Review
The trustees consider that the unrestricted funds of the church have sufficient resources and assets available which are adequate to fulfil their obligations. A detailed analysis of parish income and expenditure is set out in the notes to the financial statements.
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.
Structure, Governance and Management
Governing Document and Constitution of the Charity
Chapter Ill of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees.
Trustee’s Annual Report for the year ended 31 December 2025 (Continued)
Recruitment and Appointment of Select Vestry
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 served.
Pay and remuneration
Where the Incumbent of the Parish stipend is paid directly by the Parish, provide information that the incumbent receives a stipend in accordance with figures approved by the General Synod of the Church of Ireland and details of office and locomotory allowances.
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 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 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 funds 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 2025 the Select Vestry met 8 times during the year and the average attendance was 75%.
Statement of Trustees' Responsibilities
The trustees 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 Northern Ireland requires the trustees to prepare financial statements for each financial year. Under that law the trustees 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 Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) "and promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Law) Under that law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the charity and of the statement of financial activities of the charity for that period.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgments and estimates that are reasonable and prudent
Trustee’s Annual Report for the year ended 31 December 2025 (Continued)
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state whether the financial statements have been prepared in accordance with applicable Accounting Standards and identify the standards in question, subject to any material departures being disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Parish will continue as a going concern.
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 financial position of the Parish and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008, the Charity (Accounts and Reports) Regulations (Northern Ireland) 2015 and the provision of the Constitution of the Church of Ireland. 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.
Statement as to disclosure to our Examiners
In so far as the trustees are aware at the timing of approving our trustees' annual report:
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there is no relevant audit information of which the charitable company's auditor is unaware;
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the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.
Independent Examiners
The independent examiners, TAG Accountants (N.I.) Ltd have indicated their willingness to continue in office, and a resolution concerning their reappointment will be proposed at the Annual Easter Vestry Meeting.
On Behalf of the Trustees
Mrs Mandy Taylor
Mrs Iris Smith
Portglenone Parish Church Financial Statements for the year ended 31 December 2025
General Account
| Income Opening Bank Balance Freewill Offering Gift Aid Compassion Fund Donation Diocese Office Investment RCB Investments Harvest Interest Received CIT British Legion Leprosy Crosslinks Salt Factory Big Breakfast Smarties Tubes Greenisland Fire Monday Club Total Income |
2025 £ Expenditure 25,547.38 Stipend Diocese of Connor 33,590.80 Insurance 6,831.30 Grass Cutting 403.00 Light, Heat & Power 2,325.00 Bank Charges 1,108.18 Telephone 578.98 Church Envelopes - Crosslinks 74.38 Organist 56.55 Leprosy Mission 245.00 General - Summer Madness - Repairs - CMS Ireland - Music Licence - TV - Compassionate Fund 360.00 Fire Safety Greenisland Fire NI Water Sunday School Church Toilet Scripture Union Closing Bank Balance 71,120.57 Total Expenditure |
2025 £ 12,353.76 5,490.48 2,938.56 - 3,622.17 101.62 1,248.27 194.91 - 1,000.00 - 1,806.55 - 1,239.70 1,000.00 194.86 5,459.29 100.00 394.20 - 89.66 244.93 180.00 260.00 33,201.61 |
|---|---|---|
| 71,120.57 |
Portglenone Parish Church
Financial Statements for the year ended 31 December 2025
| Income Opening Bank Balance Freewill Offering Donation Rental Total Income |
2025 £ Expenditure 9,402.52 Bank Charges Light, Heat & Power 2,270.00 Repairs 390.00 534.00 Closing Bank Balance 12,596.52 Total Expenditure Building Account |
2025 £ 37.23 - 2,780.10 9,779.19 |
|---|---|---|
| 12,596.52 |
Portglenone Parish Church Financial Statements for the year ended 31 December 2025
| Income Opening Bank Balance Donation Total Income |
2025 £ Expenditure 8,636.53 Bank Charges Transfer 1,500.00 Closing Bank Balance 10,136.53 Total Expenditure Project Account |
2025 £ 30.10 - 10,106.43 |
|---|---|---|
| 10,136.53 |
Portglenone Parish Church Financial Statements for the year ended 31 December 2025
| Income Opening Bank Balance Graves Interest Received Donations Total Income |
2025 £ Expenditure 8,066.39 Transfer to General Account 340.00 Bank Charges 113.90 - Closing Bank Balance 8,520.29 Total Expenditure Churchyard Account |
2025 £ - - 8,520.29 |
|---|---|---|
| 8,520.29 |