## **Killaney Parish Church** 

St Andrew’s 

## **Trustees’ Annual report and Statement of Receipts and Payments and Assets and Liabilities** 

**For the year ended 31 December 2024** 

Charities Number: 103322 

## Contents 

||Pages||
|---|---|---|
|References and administrative details of the Charity||2|
|Trustees’ report||3|
|Independent Examiners Report to the Trustees||8|
|Receipts and payments account||9|
|Statement of assets and liabilities||10|
|Notes to the financial statements||11|





## **Killaney Parish Church** 

References and administrative details 

Charity Name: Killaney Parish Church Charity Registration Number: 103322 Contact Address: 21 Church Road, Lisburn, County Antrim, BT27 6UP 

Trustees Regis Calard Adrian Cousins Sheila McBrien Fiona Chew Gary Crothers Stephen Lowry James Chew Gillian Grant Marie Mack Bill Connor David Gill Norman May Florence Coulter Johnny Gray Colin McClintock Helen Penge 

Principal Office-bearers 

Clergy: Rev Stephen Lowry Church Warden – Rector: Adrian Cousins Church Warden – People: David Gill Glebewarden – Rector: Gary Crothers Glebewarden – People: Norman May 

Honorary Secretary: Colin McClintock Honorary Treasurer: Ruth Watson Independent Examiner: Francis Buchanan 

Bankers 

Danske Bank 

62-66 Bow Street 

Lisburn 

BT28 1YS 



## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024** 

The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Killaney Parish Church for the year ended 2024. 

## **Worship** 

The public acts of worship which take place in St Andrew's is the front window of the spiritual life of our parish. As such, they warrant the best preparation, participation and delivery. Yet the nature of all of us as people is that we are not always at our best, we make mistakes, and, sometimes, we do not feel in the mood to worship. 

Thankfully, by God's mercy, he accepts even our imperfect worship, provided it is offered in faith, even when given by far-from-perfect people. As we worship our Lord, we mix formal and informal praise, gather to chat before and after worship, and strive to make our parishes welcoming to all. 

To that end we want to thank all who assist with offering a welcome at times of worship and recreation. The initial friendly atmosphere of church depends largely on you. Wardens and Vestry members, musicians and service leaders, lesson readers and preachers are a much-valued part of the church, and all who attend worship are appreciative of your ministry. 

Churchwardens are the face of the church for many who worship, and we deeply value the work of David Gill and Adrian Cousins. Their care for people is very obvious to our fellow parishioners and, whether they are re-elected or not for these roles, their work is worthy of praise. Our Glebe wardens focus on the property, and continue to support the vestry in identifying and rectifying faults or repairs which come to their notice. Mr Gary Crothers and Mr Norman May are hereby thanked for their tireless efforts on behalf of all of us. 

We thank our two Lay Readers, Mrs Marlene Moore and Mr Keith Shaw, for their leading and preaching ministries. The beauty of Marlene's prayers and Keith's passion for leading worship and straightforward preaching, together add to their overall ministry among us. The regular contributions to worship by Stephen's Parish Readers - Mrs Jenny Montgomery, Mr Raymond Scott and Mrs Gillian Grant - also bear witness to the priesthood of all believers. The music of worship has been the gift of Brian and Helen Mulholland, and we thank God for them and all who lead worship. 



## **Achievements, Performance & Public Benefit** 

St Andrew ’ s Church is a nineteenth century listed (B2) building with simple plain and coloured glass windows surrounding a traditional worship place. With seating for up 120 people it provides the location for a weekly service for the community, as well as the location of weddings and funerals for people with and without pre-existing connections to the parish. 

The main service in Killaney each week followed a monthly cycle, which included a Parish Communion service, services of Sunday Morning Prayer and all age worship. Occasional Midweek services took place through the year. 

The parish donates to local and external causes, seeking to support the international Christian community in its mission wherever it serves. This year we began supporting Barnabas Aid, a worldwide programme to support believers who face trials where they live. We also support local charities, and continue to donate funds to Olo Diocese, and other overseas partners. 

The parish continues to donate food and essentials to support local people in need supporting the Ballynahinch Foodbank. St Andrew’s alongside St Ignatius Parish joined to fill over 80 shoe boxes with Christmas gifts for children overseas, as organised by Samaritan ’ s Purse. 

It has been our intention to awaken in one another our sense of the importance of a spiritual life for people, providing teaching, preaching, encouragements to study the bible and enabling fresh experiences of worship to enliven the heart. 

## **Office bearers** 

Mr Colin McClintock has been Honorary Secretary of St. Andrew's for 10 years. He came to the role at a time when the parish was facing several major projects, and has played a major part in the repair of the internal windows, the refurbishment of the Church Hall, the creation of the new graveyard paths, the careful management of vestry business and the distribution of invitations to Christmas and Easter Services. He would be the first to say that he was only able to do this with the assistance of others, but his role has been pivotal, and the trustees of St Andrew's hereby express their appreciation. He has indicated his intention to step down from the secretary's role at the Easter Vestry meeting. 



Mrs Ruth Watson has been St Andrew's Honorary Treasurer for almost 10 years. She has brought her care and attention to ensure our books are well-kept, and has faithfully presented her report to the Easter Vestry. With its clarity and explanation, it has been a valued part of our church management programme. She has indicated that her current report (for 2024) is her final one. We thank her for her generous support, and we express here her appreciation for Mr Francis Buchanan who has been auditing the accounts for several years. 

We do not name those involved with handling cash week by week - certainly not in a public space such as this report - but they too are deeply valued by the trustees, 

## **Church Halls** 

Groups and organisations using the Church Halls encourage physical activity, community building, education and/or spiritual growth. We thank them for their care of the property they use and for the contributions towards the expenses of the parish each year. Other hall users, likewise, support the parish. 

Killaney has appointed a Hall Team to encourage more widespread use of the facility and we have been pleased to see a small number of groups in the community using this from time to time. 

To defray running costs such as heating, lighting, cleaning and maintenance, fees were charged for the use of halls by external groups. Other hall users contributed to the expenses as noted. 

For the protection of children, the Church of Ireland Safeguarding Trust regulations are applied for every instance where children or vulnerable adults are part of the church ’ s life. This is part of the agenda of every vestry meeting. The Panel was restructured and enlarged during the year to serve both St Andrew’s and St Ignatius. 

## **Care of Property** 

The Graveyard at Killaney was improved with the addition of two extra paths, the removal of a rocky outcrop, and the re-sowing of the topsoil. It has drawn praise from those using the graveyard for burials and for visiting. The internal and external lighting is now more energy efficient and brighter. The weekly volunteer cleaning has enabled the building to be fit for use in worship and to make it ready for times of joy or sorrow. We are indebted to our wardens, glebe wardens and honorary secretary for managing these important projects. 



## **Objectives and Activities** 

The charitable purpose of the Church of Ireland is the advancement of religion. 

The principal function of our parishes is to support the advancement of the Christian religion by promoting, through the work of the parishes, 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, each parish has custody of property and of records, materials and artefacts of significance to the cultural and religious heritage, the maintenance of which is undertaken by the select vestry of the parish. 

## **Public Benefit** 

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. 

## **Trustee Matters** 

Apart from the rector, who is a trustee, no trustees benefitted financially from the work of the parish. A family member of one trustee was paid for gardening work in Killaney. During the year the person playing the role of people's church warden changed as noted above. 

## **General reserves** 

While the parishes have no specified accounts to hold reserves, it has been our intention to keep a 'decent' sum in abeyance for any sudden emergencies. 

## **Going Concern** 

The trustees of the parish have reviewed the anticipated expenditure for the year ahead and are satisfied that there are adequate funds in place to ensure that they can continue their activities, and that the financial statements for the year ended 2024 can be signed off as a going concern. The trustees pay tribute to our Honorary Treasurer for diligent work throughout yet another year, and for preparation of the attached accounts. 



## **Independent Examiner’s Report to the Charity Trustees of Killaney Parish Church** 

I report on the accounts of the Church for the year ended 31 December 2024, which are set out on the attached 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 (The Charities Act) 

It is my responsibility to: 

- Examine the accounts 

- State whether particular matters have come to my attention. 

My examination included a review of the accounting records kept by the Church and a comparison of the accounts presented with those records. 

As an independent/unqualified auditor I am satisfied that the attached Financial Report is a fair reflection of the financial state of Killaney Parish Church.  I have discussed any matters arising with the Treasurer and I am satisfied with the outcomes. 




**Receipts and Payments Account for the year ended 31 December 2024** 

|||**Total**|**Total**|
|---|---|---|---|
|**Note**||**2024**|**2023**|
|||**£**|**£**|
|**Receipts**||||
|Donations and plate collection||26,387.95|22,557.36|
|Proceeds of Fund Raising Events|3|0.00|432.00|
|Bank and Deposit interest||228.97|210.13|
|Rental of premises||44.00|747.00|
|Allocation of Graves||22,675.00|24,175.00|
|Other Receipts||850.17|12,055.10|
|Gift Aid Receipt||0.00|15,216.20|
|**Total Receipts**||**50,186.09**|**75,392.79**|
|**Payments**||||
|Salaries||14,280.24|15,015.27|
|Diocesan Costs/Assessment||2,674.10|2,830.10|
|Church Running Costs||21,932.21|28,295.13|
|Administration Costs|4|0.00|0.00|
|Charitable Donations|3|500.00|2,132.00|
|Payments by Parish Organisations||0.00|0.00|
|Grass Cutting||1,690.00|1,820.00|
|Bank Fees||154.74|164.53|
|**Total Payments**||**41,231.29**|**50,257.03**|
|||||
|**Excess of Receipts over Payments**||**8,954.80**|**25,035.76**|
|||||
|**for the year**||||
|**On Behalf of the Trustees**||||
|**Trustee 1**||||
|**Trustee 2**||||





## **Statement of Assets and Liabilities as at 31 December 2024** 

|||**Total**<br>**2024**<br>**£**|**Total**<br>**2023**<br>**£**|
|---|---|---|---|
|**Cash Funds**||||
|Current Accounts||**99,113.75**|**88,504.91**|
|Deposit Accounts||**1,817.71**|**2,076.97**|
|**Total Cash Funds**|**2**|**100,931.46**|**90,581.88**|



|**Investment Assets**||||
|---|---|---|---|
|Investments in<br>RCB/CIT Unit Trusts||**12,923.68**|**11,787.92**|
|**Total Investment**<br>**Assets**||**12,923.68**|**11,787.92**|



|**Assets retained for**<br>**the Parish’s own use**||||
|---|---|---|---|
|Fixtures and Fittings|**1**|||
|**Total Assets retained**<br>**for the Parish’s own**<br>**use**||||



## **On Behalf of the Trustees** 

Mr Colin McClintock 

Rev Stephen Lowry 



## **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 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 

- -Fixtures and Fittings 

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. 

There are no reliable records of the Parish Centre’s cost of construction and a 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. 

Fixtures and Fittings are deemed to be recognised if greater than £5,000 in value. 

## **(II)** _**Investments**_ 

Fixed asset investments comprising investment in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date. 



## **2.Reconciliation of Cash Funds** 

|||**£**|
|---|---|---|
|Total Cash Funds at Beginning of the year||90,581.88|
|Receipts for the Year||50,186.09|
|Payments for the Year||(41,231.29)|
|Timing differencebetween lodging and presentation of cheques||1,394.78|
|Total Cash Funds at end of the year||100,931.46|
|**3.Collections for Third Parties**|||
||**2024**|**2023**|
||**£**|**£**|
|Bishops’ Appeal|0.00|332.00|
|CMS Ireland|200.00|1,800.00|
|Community First Responders|100.00|0.00|
|The Leprosy Mission|200.00|0.00|



The above amounts have been included in Receipts for the year under “Proceeds from Fund Raising Events” and in Payments for the year under “Charitable Donations”. 

## **4.Governance Costs** 

Governance costs of £0.00 were incurred during the year.  These fees would usually relate to fees paid to the independent examiner, however in 2024 our 2023 accounts were examined free of charge.  Governance costs are included within Administration costs in the Receipts and Payments Accounts. 

The Trustees of the parish are grateful to the independent auditor for the thorough examination of the accounts.