Charity registration number.. 103477
St John's Church
Annual Report and Financial Statements
for the Year Ended 31 December 2024

StJohn's Church
Contents (continued)
Reference and Administrative Details
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
4t05
Balance Sheet
Notes to the Financial Statements
7t012

St John's Church
Reference and Administrative Details
Trustees
Mr George Hanna
Mr Bill Cash
Mrs Bridget Mccaw
Mrs Barbara Robb
Mr John Roe
Mrs Jennifer White
Mrs Sarah Roe
Mr David Maguinness
Mrs Jill Aulds
Cannon Myrtle Morrison
Mrs Wendy Rooney
Mr Brian McBurney
Mrs Tracey Magowan
Mr lan Smyth
Mrs Keren Akkari
Mr Robert Milligan
Mrs Janice Mitchell
Charity Registration Number
103477
Principal Office
7 Sunningdale Drive
Newcastle
Co. Down
BT33 OQJ
Independent Examiner
KPS Accountants Limited
50A Main Street
Newcastle
Co. Down
BT33 OAD
Page 1

StJohn's Church
Trustees. Report
The trustees present the annual report together with the financial ststements of the charity for the year
ended 31 De￿mber 2024.
Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated
charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
The annual report was approved by the trustees of the charity on 8 April 2025 and signed on its behalf by..
Mr lan Smyth
Trustee
Mr Robert Milligan
Trustee
Page 2

St John's Church
Independent Examiner's Report to the trustees of St John's Church
I report to the trustees on my examination of the accounts of St John's Church for the year ended 31
December 2024.
Respective responsibilities of trustees and examiner
As the charity trustees you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act (Northern Ireland> 2008.
It is my responsibility to..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008-
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65{9)(b) of the Charities Act., and
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)(bl 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 includes 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 propel 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.
Nicole Toner
ACCA
KPS Accountants Limited
50A Main Street
Newcastle
Co. Down
BT33 OAD
8 April 2025
Page 3

St John's Church
Statement of Financial Activities for the Year Ended 31 December 2024
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Investment income
118,880
24,583
25,054
127
143,934
24,710
Total income
143,463
25,181
168,644
Expenditure on:
Raising funds
Charitable activities
(1,6301
(140,652)
(1,630)
(144,733
(4,081)
Total expenditure
Gainsllosses on investment assets
(142,282)
3,323
(4,081)
(146,363)
3,323
Net income
4,504
21,100
25,604
Net movement in funds
4,504
21,100
25,604
Reconciliation of funds
Total funds brought forward
Total funds carried forward
116,303
910,835
1,027,138
120,807
931,935
1,052,742
The notes on pages 7 to 12 form an integral part of these financial ststements.
Page 4

StJohn's Church
Statement of Financial Activities for the Year Ended 31 December 2024
(continued)
Unrestricted
funds
Restricted
funds
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
95,909
12,180
38,000
92
108,089
38,000
23,300
23,208
Total income
119,117
50,272
169,389
Expenditure on:
Raising funds
Charitable activities
(4,750)
(126,033
(4,750)
126,364
331
Total expenditure
Gainsllosses on investment assets
(130,783)
1,527
(331)
(131,114)
1,527
Net (expenditure)lincome
(10,139)
49,941
39,802
Net movement in funds
(10,139)
49,941
39,802
Reconciliation of funds
Total funds brought forward
Total funds carried forward
126,442
860,894
987,336
116,303
910,835
1,027,138
All of the charity's activities derive from continuing operations during the above I￿0 periods.
The notes on pages 7 to 12 form an integral part of these financial statements.
Page 5

St John's Church
(Registration number: 103477)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
859,183
863.271
Current assets
Investments
Cash at bank and in hand
37,813
157,635
195,448
34,490
134,662
169,152
Creditors: Amounts falling due within one year
1,889
5,285
Net current assets
193,559
163,867
Net assets
1,052,742
1,027,138
Funds of the charity:
Restricted income funds
Restricted funds
931,935
910,835
Unrestricted income funds
Unrestricted funds
Other reserves
(906,331)
1,027,138
(871,033)
987,336
Total unrestricted funds
120,807
116,303
Total funds
1,052,742
1,027,138
The financial statements on pages 4 to 12 were approved by the trustees, and authorised for issue on 8
April 2025 and signed on their behalf by:
Mr lan Smyth
Trustee
Mr Robert Milliga
Trustee
The notes on pages 7 to 12 form an integral part of these financial statements.
Page 6

StJohn's Church
Notes to the Financial Ststements for the Year Ended 31 December 2024
1 Accounting policies
Accounting convention
The financial statements have been prepared under the historical cost convention, as modified by the
revaluation of certain assets the Charities Act (Northern Ireland) 2008 and the requirements of the
Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally
entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate
all cost related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
The tangible assets comprise the Parish Centre and Glebe House at cost and are not depreciated.
The Church buildings of St John's and St Colman's Graveyard are deemed to be Heritage assets as
defined by the SORP (FRS 102). These Heritage assets are not included on the balan￿ sheet 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 user of the accounts or the Parish.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows-
Asset class
Fixtures and Fittings
Office Equipment
Depreciation method and rate
20°/o Straight line
20 % straight line
Page 7

St John's Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay
further contributions even if the fund does not hold sufficient assets to pay all employees the benefits
relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when
they are due. If contribution payments exceed the contribution due for servi￿, the excess is recognised
as a prepayment.
2 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
funds
Donations and legacies-
Donations from individuals
Gift aid reclaimed
Grants, including capital grants.
Grants from other charities
102,303
15,237
16,054
118,357
15,237
1,340
9,000
10,340
Total for 2024
118,880
25,054
143.934
Total for 2023
95,909
12,180
108,089
3 Investment income
Unrestricted
funds
General
Restricted
funds
Total
funds
Interest receivable and similar income.,
Interest receivable on bank deposits
Other investment income
611
23,972
127
738
23,972
Total for 2024
24,583
127
24,710
Total for 2023
23,208
92
23,300
Page 8

St John's Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
4 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
Mrs Jill Aulds
£1,853 {2023'. £Nil) of expenses were reimbursed to Mrs Jill Aulds during the year.
Cannon Myrtle Morrison
£5,949 (2023.. £Nil) of expenses were reimbursed to Cannon Myrtle Morrison during the year.
Mr John Roe
£49 (2023: £Nil) of expenses were reimbursed to Mr John Roe during the year.
Mr Robert Milligan
£508 (2023.. £Nil) of expenses were reimbursed to Mr Robert Milligan during the year.
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any other benefits from the charity during the year.
5 Staff costs
The monthly average number of persons (including senior management I leadership team) employed by
the charity during the year expressed as full time equivalents was as follows..
2024
No
2023
No
Number of employees
No employee received emoluments of more than £60,000 during the year
Page 9

StJohn's Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
6 Tangible fixed assets
Land and
buildings
Furniture and
equipment
Total
Cost
At 1 January 2024
Additions
836,102
49,116
7,170
885,218
7,170
At 31 December 2024
836,102
56,286
892,388
Depreciation
At 1 January 2024
Charge for the year
21,947
11,258
21,947
11,258
At 31 December 2024
33,205
33,205
Net book value
At 31 December 2024
836,102
23,081
859,183
At 31 December 2023
836,102
27,169
863,271
7 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other creditors
1,789
100
4,990
295
1,889
5,285
8 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable by the charity to the scheme and amounted to £512 (2023 - £461).
Page 10

St John's Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
9 Funds
Balance at 31
December
2024
Balance at 1
January 2024
Incoming
resources
Resources
expended
Unrestricted funds
General
116,303
143,463
(138,959)
120,807
Restricted funds
910,835
25,181
(4,081)
931,935
Total funds
1.027,138
168,644
143,040)
1,052,742
Balance at 31
December
2023
Balance at 1
January 2023
Incoming
resources
Resources
expended
Unrestricted funds
General
126,442
119,117
(129,256)
331
116,303
Restricted funds
860,894
50,272
910,835
Total funds
987,336
169,389
(129,587)
1,027,138
10 Analysis of net assets between funds
Total funds
at31
December
2024
Unrestricted
funds
General
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
23,081
141,841
1,889
836,102
53,607
859,183
195,448
(1,889
1,052,742
Total net assets
163,033
889,709
Page11

St John's Church
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
Total funds
at31
December
2023
Unrestricted
funds
General
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
27,169
132,256
(5,2851
154,140
836,102
36,896
863,271
169,152
(5,285
1,027,138
Total net assets
872,998
11 Analysls of net funds
At31
December
2024
At 1 January
2024
Cash at bank and in hand
Current asset investments
134,662
34,490
134,662
34,490
Net debt
169,152
169,152
At31
December
2023
At 1 January
2023
Financing
cash flows
Cash at bank and in hand
Current asset investments
85,084
32,963
85,084
(32,963)
Net debt
118,047
{32,963)
85,084
12 Related party transactions
There were no related party transactions in the year.
Page 12

St John's Church
Statement of Financial Activities by fund for the Year Ended 31 December 2024
Total
Total
Unrestricted Unrestricted
Funds
Funds
2024
2023
Income and Endowments from:
Donations and legacies
Investment income
118,880
24,583
95,909
23,208
Total income
143,463
119,117
Expenditure on:
Raising funds
Charitable activities
{1,630)
(4,750)
{140,652) (126,033)
Total expenditu
Gainsllosses on investment assets
(142,282) (130.783)
3,323
1,527
Net incomel{expenditure)
Reconciliation of funds
4,504
(10,139)
Total funds carried forward
4,504
(10,139)
This page does not form part of the statutory financial statements.
Page 13

St John's Church
Statement of Financial Activities by fund for the Year Ended 31 December 2024
(continued)
Total
Total
Restricted Restricted
Funds
Funds
2024
2023
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
25,054
12,180
38,000
92
127
Total income
25,181
50,272
Expenditure on:
Charitable activities
4,081
331
Total expenditure
4,081
331
Net income
21,100
49,941
Reconciliation of funds
Total funds carried foMard
21.100
49,941
This page does not form part of the statutory financial statements.
Page 14

St John's Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
Total
2024
Total
2023
Income and Endowments from:
Donations and legacies {analysed below}
Charitable activities (analysed below)
Investment income (analysed below)
143,934
108,089
38,000
23,300
24,710
Total income
168,644
169,389
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
(1,630)
144,733)
(4,750)
{126,364)
Total expenditure
Gainsllosses on investment assets (analysed below)
Net income
(146,363)
3,323
(131,114)
1,527
25,604
39,802
Reconciliation of funds
Total funds carried forward
25,604
39,802
This page does not ft)rm part of the statutory financial statements.
Page 15

St John's Church
Detsiled Statement of Financial Activities for the Year Ended 31 December 2024
(continued)
Total
2024
Total
2023
Donations and legacies
Donations and legacies
Grants, including capital grants
133,594
10,340
143,934
108,089
108,089
Charitable activities
Charitable activities (analysed below)
38,000
38,000
Investment income
Interest receivable and similar income
Other investment income
738
23,972
544
22,756
24,710
23,300
Raising funds
Costs of generating donations and legacies
(1,630
(1,630)
(4,750)
(4,750)
Charitable activities
Allocated support costs
Staff costs
(144,221)
(512)
(144,733)
(125,903)
(461)
{126,364)
Gains/losses on investment assets
(Gain)Iloss on programme related investments
3,323
1,527
This page does not form part of the statutory financial statements.
Page 16