Charity registration number.. 103477 St John's Church Annual Report and Finan¢ial Statements for the Year Ended 31 December 2025
St John's Church Contents Icontinued) Referents and Adminislralive Details Trustees. Report Independent Examiner's Report Statement of Financial Activities 4t05 Balance Sheet Notes to the Financial Slalemenls 71012
St John's Church Reference and Administrative Details Trustegs Mr George Hanna Mr Bill Cash Mrs Bridget Mecaw Mr John Roe Mrs Jennifer White Mrs Sarah Roe Mrs Jill Aulds Cannon Myrtle Morrison Mrs Wendy Rooney Mr Brian McBurney Mrs Tracey Magowan Mr lan Smyth Mr Robert Milligan Mrs Janice Mitchell Mrs Jackie Wilson Mrs Carol Shannon Mr Paul Magowan 103477 Charlty Reglstratlon Number 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
St John's Church Trustees, Report The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2025. 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 lo identify and review the risks to which the charity is exposed and lo 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 30 March 2026 and signed on ils 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 2025. Respective regpon5ibilities of trustees and examlner As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northem Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act (Northem Ireland) 2008., follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519llb} of the Charities Act., and slate whether particular mallers have come lo my attenb'on. Basis of independent examlner'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 6519llbl 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. 11 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 lo state whether any material matters have come to my attention giving me cause to believe.. 1. That a¢¢ounting records were not kept in accordance with sectK)n 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the 2ccounts do not cornply with the accounting requirements of the Charlties Act 4. 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 matters111 to141 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 30 March 2026 Page 3
St John's Church Statement of Financial Activities for the Year Ended 31 December 2025 Unrestricted funds Rg$tricted funds Total 2025 Note Ineome and Endowments from: Donations and legacies Investment income 117,011 22,580 74,292 81 191,303 22,661 Total income 139,591 74,373 213,964 Expenditure on: Raising funds Charitable activits'es 13,169) {136,459) {2.0001 4,145 15,169) 1140,604) Total expenditure Gainsllosses on investment assets 1139.6281 959 16,1451 1145,7731 959 Net in¢ome 922 68,228 69.150 Net movement in funds 922 68.228 69.150 Reconciliation of funds Total funds brought fotward Total funds carried forward 120,807 931,935 1.052,742 121,729 1.000,163 1,121.892 The notes on pages 7 10 12 form an integral part of these financial statements. Page 4
St John's Church Statement of Financial Activities for the Year Ended 31 December 2025 (continued) Unrestricted funds Restricted funds Totsl 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 11,6301 140,652) 11,6301 144,733 4,081 Total expenditure Gainsllosses on investment assets 1142,2821 3,323 14,0811 {146,363} 3,323 Net income 4,504 21,100 25.604 Net movement in funds 4.504 21.100 25,604 Rgconciliation of funds Total funds brought forward Total funds carried forward 116,303 910,835 1.027,138 120,807 931,935 1,052.742 All of the charity's activities derive from continuing operations during the above kn periods. The notes on pages 7 10 12 form an integral part of these financial ststemenls. Page S
St John's Church (Registration number: 103477} Balance Sheet as at 31 December 2025 2025 2024 Note Fixed asspts Tangible assets Current assets Investments Cash at bank and in hand 954,294 859,183 38,772 131,055 37,813 157,635 195.448 169.827 Credltors: Amounts falling due within one year Net current assets {2,229 1.889 167,598 1,121,892 193,559 Net assets 1,052,742 Funds of the charity: Restricted income funds Reslricled funds 1,000,163 931.935 Unrestrlcted Income funds Unrestricted funds Other reserves {931,0131 1,052,742 {906,3311 1,027,138 Total unrestricted funds 121.729 120.807 Total funds 1.121,892 1,052,742 The financial statements on pages 4 to 12 were approved by the trustees, and authorised for issue on 30 March 2026 and signed on their behalf by.. Mr lan Smyth Trustee Mr Robert Milligan Trustee The notes on pages 7 to 12 form an integral part of these financial statements. Page 6
St John's Church Notes to the Financial Statements for the Year Ended 31 December 2025 1 Accounting policies Accountlng conventlon The financial slalements 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. Incomlng resources All incoming resources are included on the Ststement of Financial Activities when the charlty 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 lo the category. Where costs cannot be directly attributed lo particular headings they have been allocated lo activities on a basis consistent with the use of resources. Tangible fixed assets The tangible assets comprise the Parish Centre and Glebe House al cost and are not depreciated. The Church buildings of St John's and St Colman's Graveyard are deemed lo be Heritage assets as defined by the SORP IFRS 1021. These Heritage assets are not included on the balance sheet as information on the cost or valuation is not available and such infoim8tion cannot be obtained at a cost commensurate with the benefit lo the user of the accounts or the Parish. Taxatlon The charity is exempt from lax on its charitsble 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 reslricled purposes. Further explanation of the nature and purpose of each fvnd is included in the notes to the financial slatemenls. Depreclation and amortlsatlon 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 DepTÈeiation method and ratg 200/0 Straight line 200h Straight line Page 7
St John's Church Notes to the Financial Ststements for the Year Ended 31 December 2025 (continued) Pensions and other post retirement obligations The charity operates a defined contribution pension scheme which is a pension plan under whi¢h fixed contributions are paid into a pension fund and the charity has no legal or conslruclive obligation to pay further contributions even if the fund does not hold sufficient as5els 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 A¢livilies when they are due. If contribution payments exceed the contribution due for service, the exces5 IS recognised as a prepayment. 2 In¢ome trom donations and legacles Unrestricted funds General Restricted funds Total funds Donations and legacies., Donations from individuals Gift aid reclaimed Grants, including capital granl$', Grants from olher charities 98,618 17.381 66,846 165,464 17,381 1,012 8,458 Total for 2025 117,011 74,292 191.303 Total for 2024 118.880 25.054 143,934 3 Investment in¢ome Unrestricted funds General Restricted funds Total funds Interest receivable and similar income,. Interest receivable on bank deposits Other investment income 2,113 20.467 81 2,194 20,467 Total for 2025 22,580 81 22,661 Total for 2024 24,583 127 24,710 Page 8
St John's Church Notes to the Financial Statements for the Year Ended 31 December 2025 {continued) 4 Trustees romungration and expensgs During the year the charity made the following transactions with trustees.. Mrs Jill Aulds £2,25012024.. £1,853) of expenses wefe 1mbur$ed to Mrs Jill Aukls during the year. Cannon Myrtl¢ Morrison £1,055 {2024'. £5,9491 of expenses were reimbursed lo Cannon Myrtle Morrison during the year. MrJohn Roe £Nil12024'. £491 of expenses were reimbursed lo Mr John Roe during the year. Mr Robert Milligan £Nil12024". £5081 of expenses were reimbursed to Mr Robert Milligan during the year. Mr Brlan Mc8urney £12612024.. £Nill of expense5 were reimbursed lo Mr Brian McBurney 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. S Staff costs The monthly average number of persons (including senior management I leadership team) employed by the charty during the year expressed as full time equivalents was as follows.. 2025 2024 Number of employees No employee received emoluments of more than £60,000 during the year Page 9
St John's Church Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 6 Tangible fixod assets Land and buildings Furniture and equipment Total Cost At 1 January 2025 Additions 836,102 106,368 56,286 892.388 106,368 Al 31 December 2025 942.470 56,286 998,756 Depreciation At 1 January 2025 Charge for the year Al 31 December 2025 33,205 11,257 33.205 11,257 44.462 44,462 Net book value Al 31 December 2025 942,470 11.824 954,294 Al 31 December 2024 836,102 23.D81 859,183 7 Creditors.. amounts falllng due within one year 202S 2024 Trade creditors Other creditors Accruals 2,025 203 1.789 100 2.229 1,889 8 Penslon 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 lo the scheme and amounted to £19212024 - £5121. Page 10
St John's Church Notes to the Financial Statements for the Year Ended 31 December 2025 (continuad) 9 Funds Balance at 31 December 2025 Balance at 1 January 2025 Incomlng rèsourees Resources expended Unrestricted funds General 120,807 139,591 1138.669} 6,145 121,729 Restricted funds 931,935 74,373 1,000,163 Total funds 1.052,742 213,964 144.814 1.121,892 Balance at 31 December 2024 Balance at 1 January 2024 Incoming resources Resources expended Unrestricted funds General 116,303 910,835 143.463 {138,959) 4.081 120,807 Restricted funds 25,181 931,935 Total funds 1,027,138 168,644 {143,040 1,052.742 10 Analysis of net assets between funds Total funds at31 December 2025 Unrestricted funds General Restrictod funds Tangible fixed assets Current assets Current liabilities 11,824 129,458 12.229 139,053 942,470 40.369 954,294 169.827 12,229 1,121,892 Total nel assets 982,839 Total funds at31 December 2024 Unrestrlcted 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 Total nel assets 163.033 889,709 1,052,742 Page11
St John's Church Notes to the Financial Statements for the Year Ended 31 December 2025 {continued) 11 Anatysls of net funds At31 December 2025 At 1 January 2025 Financing cash flows Changes in market valug Cash at bank and in hand Current asset investments 1S7,635 37,813 126,5801 131.055 38.772 959 Net debt 195,4d8 26,580 959 169,827 At31 December 2024 At 1 January 2024 Financing cash flows Changes Sn market value Cash at bank and in hand Current asset investments 134,662 34,490 22,973 157,635 37,813 3,323 Nel debt 169,152 22,973 3,323 195,448 12 Related party transactions There were no related party transactions in the year. Page 12
St John's Church Statement of Financial Activlties by fund for the Year Ended 31 December 2025 Total Total Unrestricted Unrestricted Funds Funds 202S 2024 Income and Endowments from: Donations and legacie5 Investment income 117,011 22,580 118,880 24.583 Total income 139,591 143,463 Expenditure on: Raising funds Charitable activities 13.1691 136.459 11,6301 140,652 Total expenditure Gainsllosses on investment assets (139,6281 1142,282) 959 3,323 Net income 922 4,504 Re¢on¢iliation of funds Total funds carried forward 922 4,S04 This page does not fomi part of the statutory financial statements. Page 13
St John's Church Statement of Financial Activities by fund for the Year Ended 31 December 2025 (continued) Total Total Restricted Restricted Funds Funds 2025 2024 Income and Endowments from: Donations and legacies Investment income 74,292 81 25.054 127 Total income 74,373 25,181 Expenditure on: Raising funds Charitable activities 12.000} 4,145 4,081 Total expenditure 6,145 4.081 Nel income 68.228 21.100 Reconciliation of funds Totsl funds carried forward 68,228 21,100 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 2025 Total 2025 Total 2024 Income and Endowments from: Donations and legacies lanalysed below) Investment InMe (analysed below) Total income 191.303 22,661 143,934 24.710 213,964 168,644 Expenditure on: Raising funds {analysed below) Charitsble activities (analysed below) Totsl expenditure Gainsllosses on investment assets lanalysed below) Net income 15,169) 140,604 11.6301 144,733 1145,7731 959 (146,3631 3.323 69,150 25,604 Reconciliation of fvnds Total funds carried forward 69,150 25.604 This page does not fom part of the statutory financial statements. Page 15
St John's Church Detsiled Statement of Financial Activities for the Yèar Ended 31 December 2025 (continued Total 2025 Total 2024 Donations and1gga¢ies Dortations and legacies Grants, including capital grants 182.845 8,458 133.594 10,340 191,303 143,934 Investrngnt income Interest receivable and similar income Other investment income 2,194 20,467 738 23,972 22,661 24,710 Raising funds C051s of generating donations and legacies 15,169) 5.169 1.630 1,630 Charltable aetlvlties Allocated support costs Staff costs {140,412} 192 1144,2211 512 140,604 1144,733 Gain&losses on investment assets (Gainyloss on programme related investments 959 3.323 This page does not fom part of the statutory financial statements. P8ge 16