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 In￿Me (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