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2025-12-31-accounts

THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND

Trustees Annual Report and Financial Statements for the year ended 31 December 2025

Registered Charity in Northern Ireland (NIC103558)

CONTENTS

Page
Administrative Details 1
Trustees’ Annual Report 2
Independent Examiner’s Report 11
Statement of Financial Activity For The Year Ended 31 December 2025 12
Balance Sheet at 31 December 2025 13
Notes to the Accounts 14

REFERENCE AND ADMINISTRATIVE DETAILS

REFERENCE AND ADMINISTRATIVE DETAILS

The United Parish of Ballynure & Ballyeaston (Ballyclare) of the Church of Ireland St John’s Church Office

3 Doagh Road, BT39 9BG

Registered Charity in Northern Ireland (NIC103558)

CHARITY TRUSTEES

The Charity Trustees who served during the year or who were trustees at the date of this report were

Mr Andrew Brannigan Dr Christine Burns Revd Jonathan Campbell-Smyth Mrs Trina Grant Mrs Claire Moore Dr David McIlhagger Mr Raymond Skillen Dr Peter Watson Mr Simon Wells Mrs Francis Wilson Miss Rachel Wilson

PRINCIPAL OFFICE BEARERS

Minister Secretary to the Select Vestry Treasurer

Rev. Jonny Campbell-Smyth Miss Rachel Wilson Mrs Claire Moore

INDEPENDENT EXAMINER

Simon Hopper FCA Hopper & Co 6 Doagh Road Ballyclare BT39 9BG

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND TRUSTEES’ ANNUAL REPORT

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2025 including a Statement of Assets and Liabilities as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

Objectives and Activities

The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of the United Parish of Ballynure and Ballyeaston (Ballyclare) (hereafter referred to as The United Parish) is to support the advancement of the Christian religion by promoting, through the work of The United Parish, 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, The United Parish 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 The United Parish.

Core values

Our values as a church determine how we serve God in our community. Our values keep reminding us of how we should use our resources and where to use them for His glory. These become the litmus test to keep reminding us why we exist.

The values that underpin everything we are centre around our Parish logo: the cross with a series of coloured bands around them.

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND TRUSTEES’ ANNUAL REPORT

The Cross

The cross of Jesus must be at the centre of all we are as a Church family. The cross demonstrates God’s love towards all humanity, and therefore as we proclaim the victory that Christ brought by defeating the power of the cross, God provides people within our community with an everlasting hope. This is our story to tell. God reveals his incredible love through the cross. He reveals his power over darkness, his amazing unmerited grace to bring salvation to all people, and his loving mercy to everyone. This is the Good News that we are able to share, through God’s Word, and through the outworking of his Holy Spirit in his followers – the Church.

God’s Word

We believe there must be a high value of importance placed on God’s Word, and we encourage people to explore ways in which His Word can ‘soak’ into our daily lives through personal devotion, bible studies and small group discussion. But we also declare that the life of the church will only grow when we call on the enabling work of the Holy Spirit to breathe life into the words we hear each Sunday. And through the Spirit-filled Word, we cannot stand idle to the mission that God would have us do in our community.

A community church with a pastoral heart

We desire to provide care for the pastoral needs of those who consider themselves part of the church family, and those within the wider community who need to know how much God loves them. We recognise the importance of prayer, and demonstrating the power of the Holy Spirit through restoration and healing.

James 5:13-15a

Is anyone among you in trouble? Let them pray. Is anyone happy? Let them sing songs of praise. Is anyone among you ill? Let them call the elders of the church to pray over them and anoint them with oil in the name of the Lord. And the prayer offered in faith will make the sick person well; the Lord will raise them up.

A deeper relationship with God

We desire for a longing in our church family, that as we meet together in worship that we may seek to grow more deeply through the power of the Holy Spirit. We desire a deeper understanding of God’s Word through discipleship (whatever age or stage), prayer (accessible to everyone), and service, to prevent today’s culture or society around us from shaping our behaviour and values.

Ephesians 1:18

I keep asking that the God of our Lord Jesus Christ, the glorious Father, may give you the Spirit of wisdom and revelation, so that you may know him better. I pray that the eyes of your heart may be enlightened in order that you may know the hope to which he has called you

Speaking into and shaping a new generation

We desire to invest in family life, mentoring and supporting a new generation of parents, young people and children, as they face a 21st Century culture, through spiritual engagement, support and

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND TRUSTEES’ ANNUAL REPORT

relationships. We desire to equip young adults for future roles of leadership within Church life.

Psalm 78:5-7

He decreed statutes for Jacob and established the law in Israel, which he commanded our ancestors to teach their children, so that the next generation would know them, even the children yet to be born, and they in turn would tell their children. Then they would put their trust in God and would not forget his deeds but would keep his commands.

Reaching out in love and welcoming in

We seek to offer hospitality to both those in the church and those outside, reaching out into the community to help those in need, sharing the Gospel message through different forms of evangelism. This will not be constrained to the location of the church buildings, but should extend into our ‘frontlines’ – the places where we live and work daily, bridging the gap between Church and Society.

Matthew 25:34-36

‘Then the King will say to those on his right, “Come, you who are blessed by my Father; take your inheritance, the kingdom prepared for you since the creation of the world. For I was hungry and you gave me something to eat, I was thirsty and you gave me something to drink, I was a stranger and you invited me in, I needed clothes and you clothed me, I was ill and you looked after me, I was in prison and you came to visit me.”

Partnering with others in the Gospel

We seek to establish partnerships with organisations, that will help us grow in our service to God’s mission, and also offer support to organisations as they serve God and our community. It will be important to work closely with organisations in our town, so that our community sees God’s people united in His purpose and will.

Philippians 1:3-7

In all my prayers for all of you, I always pray with joy because of your partnership in the gospel from the first day until now, being confident of this, that he who began a good work in you will carry it on to completion until the day of Christ Jesus. It is right for me to feel this way about all of you, since I have you in my heart and, whether I am in chains or defending and confirming the gospel, all of you share in God’s grace with me.

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND TRUSTEES’ ANNUAL REPORT

Rector’s Annual Report

This year’s report focuses on the theme of ‘building up’ – namely the building up that we have been doing and the building up that we are going to do. And by this we don’t necessarily mean bricks and mortar.

Over the last 9 years of the current Chairman’s tenure, we are so grateful to God for how he has been building all of us for the work of mission in our community. Ast a recenty prayer gathering we had listed the various ministries that are active within the parish. These include pastoral visiting teams, welcome teams, prayer ministry teams, evangelism teams, the various range of compassion ministries, Genesis Arts & Crafts, and even very recently the restart of a Parish Meals ministry to families who have recently had loved ones in hospital. But the building up that is required for these ministries actually begins in the spiritual life and heart of individuals. As you minister I have endeavoured, in the strength of God’s Spirit to guide, pastor and teach all of you. I believe I have remained faithful to scripture, and through this spiritual building up we are seeing people responding in service. And the reason for this is that the household of God begins as Paul teaches to the Church in Ephesus that Christ himself is our cornerstone. A cornerstone in a building is a foundation stone or setting stone symbolizing strength, but also determining the building’s position. And for us as we build each other up, Jesus must be the centre of all we do – he is our strength, and we need him to position us as his Church.

My focus 9 years ago of building people remains the focus. We can have all the facilities and resources in the world but if we aren’t building people up and equipping them for the mission of God then we don’t have a Church. Paul as he writes to the Church in Corinth seeking for unity in what they do, states that we are God’s fellow workers, and we are his building. So that must remain the priority. I want to thank all of those who help to build people spiritually because you are pointing people in the right direction of their lives – to those who lead house groups, to those who run our youth & children’s ministries, to those who visit the elderly, to those who teach & lead on Sundays, to those who pray with others, to those who come alongside people in their need, to those who lead our worship in both churches – a massive thank you.

I am also aware that many of you build me up with encouragement and most importantly in praying for me. The responsibility on me under God at times feels very overwhelming and lonely, but I am reminded from Psalm 127 that ‘Unless the Lord builds the house, those who build it labour in vain. Unless the Lord watches over the city, the watchman stays awake in vain’. I cannot do this role of pastor and teacher in my own strength and God has given me all of you to build me up when I’m tired and know I need to dig deeper in my dependency on the Lord to guide. There are a few folks that I want to thank this evening for how they have walked alongside me in partnership of the parish. Rachel Wilson has been our Honorary Secretary of the Select Vestry since 2024, and in that time she has been of great assistance to me through the necessary administrative functions. Rachel has communicated that due to other commitments she feels it is time to step down, and so thank you Rachel for your service to God’s Church and please accept this small token of appreciation for your involvement.

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND TRUSTEES’ ANNUAL REPORT

To my glebe wardens, Peter and Raymond, it is so difficult to put into words the work that these guys co-ordinate around our various buildings. And in recent times with the proposed building repairs, they have spent significant hours guiding me and the Vestry on how to deal with technical matters, grant applications, being on call to deal with urgent repairs, and much much more. Thank you for your service, and I know that both Peter and Raymond are hoping, subject to the elections later to continue in these important roles for the coming year.

To the various people who come in on Sunday mornings and make sure everything is set up for church, to welcome people through the door, to be that friendly smiling face, thank you. It would be impossible for me to carry out these functions while preparing for the worship services. Thank you to Chris, Jenny and all those who make our music so rich. And what can I say about our young people who just bless our churches especially when they lead the music. There’s a whole night of thank yous for what God is doing in them.

To my outgoing Select Vestry, these are people with an incredibly Godly perspective on what we are doing as a parish. Often, I come to them with thoughts and ideas and they are very patient, prayerful and diligent in their decisions. They are incredibly supportive to me, and to the vision that God has placed on us

Thank you for how you build me up regularly, and thank you for the sacrifice that you have made to walk with me in resourcing the ministries of our 2 churches into our community.

I know that Maria’s time as Parish Administrator has only been since Christmas, but she has been an incredible encouragement to me. We talk through many things, and I know that God has placed her with us with her deep pastoral heart and her warm Argentinian smile to provide the vital daily support to the parish. Thank you.

So, we are being built up for the work that God has placed us to do in this community, you are building me up in your encouragement and support of this ministry, but I want to end about the future.

It will be impossible, in particular if you are around St John’s on Sundays, but in both churches to not see the many new faces turning up. Many people are returning week after week and so our churches are definitely growing in number. Nicky Gumbel, the founder of Alpha commented that “When people encounter Jesus, lives change—and changed lives grow churches”. And it was the late Tim Keller who said that, “The church must never lose its gospel centre if it wants lasting fruit”. The longer I am your pastor, the more upsetting it becomes when I am saying goodbye to people as they leave this life and move into glory - having run the race and kept the faith. I’ve journeyed with them and they are deeply missed. But it would be even more upsetting if we didn’t see a new generation coming up and wanting

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND TRUSTEES’ ANNUAL REPORT

to follow Jesus. We are a parish that is growing spiritually and numerically but we remain gospel centred. Jesus changes lives, not clever programmes or busy activities.

It is unfortunate that too many Church of Ireland parishes have an elderly congregation but nothing coming behind them. Numbers are dwindling and I hear from colleagues how on a Sunday they could be sitting with a dozen people in the pews. In around Belfast, the Diocese have made decisions to close or amalgamate churches because of decreasing attendance and financial support. In the Theological College in Dublin in 2025 numbers of ordinands coming through training is small. And therefore at a local level we must work at building up the Church and preparing ourselves for mission, and preparing individuals to serve in mission within the wider Church. So building for mission takes a number of angles, all of which I don’t have time to talk about tonight, but they look like this :

May God bless and direct us as we serve him in the greater Ballyclare area. We give thanks to God for how he has worked in so many lives that we connect with, and we pray that into the future, not in our own strength but in his Spirit’s power, we may see many more come to know the hope that is ours in Jesus.

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND TRUSTEES’ ANNUAL REPORT

Financial Review

The Financial Statements of The United Parish of Ballynure & Ballyeaston (Ballyclare), hereafter referred to as The United Parish, were produced by the Honorary Treasurer, the Honorary Assistant Treasurer and the Church Administrator. They have been independently examined.

The church has transitioned from Receipts & Payments to Accrual accounting with effect from the year ended 31 December2024. The accounts have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the “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 (FRS102) (effective 1 January 2019).”

The documents are openly available to provide assurance that church funds have been, and will continue to be, spent correctly and for the purposes for which they are intended.

The Accounts show the Income received by The United Parish which is primarily voluntary giving (Free Will Offerings), rental income from our domestic property and grants. The Income is used to finance all of the expenditure during the year which includes staff costs, repairs and upkeep and utility bills of the six Parish buildings – the 2 churches, 2 halls, the Rectory and the house at Gateside Manor, also Compassion Ministries and Youth activities.

The 2025 budget was approved by the Select Vestry on 23 March 2025. As is normal practice, our receipts were forecasted using historical amounts of income from previous years. Through the generosity and faithfulness of our parishioners we were able to maintain our level of ‘Voluntary Giving’ and meet our receipts forecast.

Under the spiritual direction of the Reverend Jonny, we are a church that believes in tithing our income (at least one 10th of what we receive in Free Will Offerings). In the 2025 financial period we remained faithful to this, by distributing approximately £14,500 to local and overseas missions and charities by way of tithe and various collections.

For the year to 31 December 2025, freewill offerings were slightly ahead of budget with approximately £152k received compared to a budget figure of £150k. Gift aid of £31k for the period 1 January 2025 to 31 December 2025 was claimed in February 2026. This income was accrued into the 2025 financial statements.

Expenditure on staffing was less than budget as we had vacancies in the office and for Music at Christ Church for most of the year.

Church running expenses were lower anticipated and this expenditure was managed well during the year. The benefits of new contracts for broadband, phone and utilities are starting to be realised.

Overall, there was a surplus of £34k this year. This was partly due to the staff vacancy, but also the income from events and a steady income from the rental at Gateside Manor.

The reconciled bank balance at the end of December was £260k, including the Cecil Millar legacy and the start of donations being received for the Investing for the Future Fund.

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND TRUSTEES’ ANNUAL REPORT

Our final monetary position in 2025, as shown on page 12 of the Financial Statements was a surplus of £34,206 for the unrestricted and designated funds. There was a surplus of £22,851 for the restricted funds, including the Investing for the Future Fund.

An unrealised gain of £50,000 was recorded against the increase in valuation of out investment property at Gateside Manor.

Investing for the Future Fund

The Investing for the Future Fund was launched at Church services on Sunday 30th November, with a Pledge Sunday taking place on Sunday 14th December 2025. Nine projects were identified to develop and improve our buildings to ensure they are safe, welcoming and fit for purpose.

The following works are to be progressed:

  1. Safe buildings at the rectory

  2. the repointing of the west wall & bell tower at Christ Church

  3. New Accessibility toilets in St John’s located within the Church entrance for easy access

  4. A new space for parents & little ones in St John’s Church

  5. Catering facilities within St John’s Church

  6. New storage solution for St John’s Halls

  7. New insulated windows in St John’s halls and repair of flat roof to stop flooding

  8. New level flooring in St John’s Church to avoid trips

  9. New seating solution for St John’s to provide a more flexible space for growing ministries & worship

The total costs of these works was estimated at £350k-£400k.

It is hoped to fund this work through bequests, grants and pledges from the congregation.

In conclusion, I therefore have to report that we are currently in a secure financial position but, without the continuing generosity of the congregation, we will struggle to deliver the plans to ensure our buildings are safe, welcoming and fit for purpose.

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND TRUSTEES’ ANNUAL REPORT

Structure, Governance and Management

Governing Document and Constitution of the Charity

Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are Charity Trustees.

Recruitment and Appointment of Select Vestry

As well as Constitutional requirements, parishes are obliged to implement Diocesan Regulations. Members of the General Vestry can vote and 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

The incumbent receives a stipend in accordance with figures approved by the General Synod of the Church of Ireland and 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 10 times during the year (meetings held in the months of January, February, March, April, May, June, September, October and December with an average attendance of 77%. The Annual Easter meeting for 2024 was held on 7 May 2025 and was chaired by the current incumbent, Rev. J Campbell-Smyth. The Annual Easter meeting for 2025 was held on 15 April 2026.

Signed on behalf of the Trustees

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DECEMBER 2025

Note Unrestricted Restricted Designated Endowment Total Total
Funds Funds Funds Funds 2025 2024
£ £ £ £ £ £
Incoming Resources
Donations and legacies 2 210,396 22,771 375 - 233,542 339,159
Charitable activities 3 8,084 3,050 - - 11,134 1,020
Other trading activities 4 12,506 - - - 12,506 12,050
Investment Income 5 1,568 3,872 - - 5,440 1,018
Other Income 6 3,156 200 - - 3,356 5,043
Gains on Revaluation of 12 50,000 - - - 50,000 -
Investment Property
---------- ---------- ---------- ---------- ---------- ----------
Total Incoming 285,710 29,893 375 - 315,978 358,290
Resources
---------- ---------- ---------- ---------- ---------- ----------
Outgoing Resources
Raising funds 7 275 - - - 275 -
Charitable activities 8 178,752 7,041 4,972 - 190,765 228,888
Other expenditure 9 17,880 - - - 17,880 3,391
---------- ---------- ---------- ---------- ---------- ----------
Total Outgoing 196,907 7,041 4,972 - 208,920 232,279
Resources
---------- ---------- ---------- ---------- ---------- ----------
Net Incoming/Outgoing 88,803 22,852 (4,598) - 107,057 126,011
Resources
Transfers between (11,016) 3,872 7,144 - - -
funds
---------- ---------- ---------- ---------- ---------- ----------
Net movement in funds 77,787 26,724 2,547 - 107,057 126,011
Funds brought forward 266,974 168,369 - - 435,343 309,332
---------- --------- --------- ---------- ---------- ----------
Funds carried forward 344,761 195,093 2,547 - 542,401 435,343
====== ====== ====== ====== ====== ======

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 31 DECEMBER 2025

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND BALANCE SHEET 31 DECEMBER 2025

Note
Fixed Assets
Tangible Fixed Assets
12
Investment Property
12
Total fixed assets
Current Assets
Debtors
13
Cash and cash equivalents
14
Total current assets
Creditors – amounts falling due within one year
Accruals
15
Bank Loans
15
Credit Card
Total creditors
Net Current Assets
Total net Assets
Funds of the charity
Unrestricted funds
16
General funds
Total unrestricted funds
Designated Funds
Restricted Funds
16
Endowment Funds
16
Total charity funds		 2025
£
35,000
250,000
285,000
30,551
260,333
290,884
600
32,343
1,040
33,483
257,401
542,401
344,761
344,761
2,547
195,093
542,401		 2024
£
50,000
200,000
250,000
-
222,784
222,784
600
35,093
1,748
37,441
185,343
435,343
266,975
266,975
-
168,368
-
435,343

The financial statements have been prepared in accordance with 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) – (Charities SORP (FRS 102)). They have been approved by the General Vestry on 15 April 2026 and signed on its behalf by:

15[th] April 2026 15[th] April 2026

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025

1. ACCOUNTING POLICIES

BASIS OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with 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) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The church meets the definition of a public benefit entity as defined in section 34 of FRS 102. Assets and liabilities are initially recognised at historical cost and transaction value unless otherwise stated in the relevant accounting policy note(s).

FUND ACCOUNTING

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.

Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated funds are general funds set aside by the congregation for use in the future.

INCOMING RESOURCES

(i) Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

(ii) Incoming resources with related expenditure

1. ACCOUNTING POLICIES (cont’d)

(iii) Grants and donations

Grants and donations are only included in the SoFA when the congregation has unconditional entitlement to the resources.

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025

(iv) Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

(v) Contractual income and performance related grants

This is only included in the SoFA once the related goods or services have been delivered.

(vi) Donated services and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value place on these resources is the estimated value to the charity of the service or facility received.

(vii) Investment income

This is included in the accounts in the period to which it relates.

(viii) Investment gains and losses

This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

EXPENDITURE AND LIABILITIES

(i) Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the congregation to pay out resources.

(ii) Governance costs

These are shown within charitable activities and include the costs of preparation and examination of accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

(iii) Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

(iv) Grants payable without performance conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025

(v) Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

ASSETS

(i) Tangible Fixed Assets

Tangible fixed assets for use by the charity are capitalised if they can be used for more than one year, and cost at least £5,000. They are valued at cost, or if gifted, at the value to the charity on receipt.

Depreciation is recorded on all tangible assets other than freehold land, at rates calculated to write of the cost, less estimated residual value, of each asset over its expected useful life as follows:

Land & Buildings - 10 years

In accordance with FRS102, assets under construction are not depreciated until such times as they are available for use.

(ii) Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees’ best estimate of market value.

2. DONATIONS AND LEGACIES

Unrestricted Restricted
Designated		 Endowment Total Total
Funds Funds Funds Funds 2025 2024
£ £
£		 £ £ £
Recorded giving 151,899 22,771
375		 175,045 149,989
Loose collections 406 -
-		 - 406 3,153
Donations and gifts 13,065 -
-		 - 13,065 28,027
Gift Aid 44,526 -
-		 - 44,526 31,344
Legacies and bequest 500 -
-		 - 500 126,647
---------- ----------
----------		 ---------- ---------- ----------
210,396 22,771
375		 - 233,542 339,159
---------- ----------
----------		 ---------- ---------- ----------

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025

3. CHARITABLE ACTIVITIES

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Income from charitable activities 1,291 - - 1,291 1,020
Income from events 6,793 3,050 - 9,843
---------- ---------- ---------- ---------- ----------
8,084 3,050 - 11,134 1,020
---------- ---------- ---------- ---------- ----------
4. OTHER TRADING ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Letting of premises 12,506 - - 12,506 12,050
---------- ---------- ---------- ---------- ----------
12,506 - - 12,506 12,050
---------- ---------- ---------- ---------- ----------
5. INVESTMENT INCOME
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Deposit interest 1,568 3,872 - 5,440 357
Other investment income - - - - 661
---------- ---------- ---------- ---------- ----------
1,568 3,872 - 5,440 1,018
---------- ---------- ---------- ---------- ----------
6. OTHER INCOME
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Other Income 3,156 200 - 3,356 5,043
---------- ---------- ---------- ---------- ----------
3,156 200 - 3,356 5,043
---------- ---------- ---------- ---------- ----------

18

THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025

7. RAISING FUNDS

. RAISING FUNDS
Unrestricted
Restricted
Endowment		 Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Fundraising events 275 - - 275 -
----------
----------		 ----------
----------		 ----------
275 - - 275 -
----------
----------		 ----------
----------		 ----------
. CHARITABLE ACTIVITIES
Unrestricted Restricte Designated
Endowment		 Total Total
Funds d Funds Funds Funds 2025 2024
£ £ £ £ £ £
Diocesan Levy 22,052 - - - 22,052 21,285
Ministry and support staff costs 81,039 - - - 81,039 84,694
Congregational running expenses 60,330 7,041 4,972 - 72,343 111,964
Donations to Missions and 13,951 - - - 13,951 10,345
charities
Governance costs 1,380 - - - 1,380 600
---------- ---------- ----------
----------		 ---------- ----------
178,752 7,041 4,972 - 190,765 228,888
---------- ---------- ----------
----------		 ---------- ----------

8. CHARITABLE ACTIVITIES

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025

9. OTHER EXPENDITURE

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Loan interest 2,880 - - 2,880 3,391
Depreciation 15,000 - - 15,000 -
---------- ---------- ---------- ---------- ----------
17,880 - - 17,880 3,391
---------- ---------- ---------- ---------- ----------
10. EMPLOYEES
Employment Costs Total Total
2025 2024
£ £
Ministers Stipend 42,334 41,504
Ministers Allowance 7,925 7,000
Wages and Salaries 18,583 24,727
Employers National Insurance 6,041 5,424
---------- ----------
74,883 78,655
---------- ----------

Number of Employees

The average number of employees, including the minister of the congregation during the year was:

Total Total
2025 2024
Average number of employees 3 3
---------- ----------

There were no employees in receipt of employee benefits in excess of £60,000.

20

THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025

11. PENSION COSTS

The Rector is a member of the Clergy Defined Contribution Scheme (CDCP Scheme). The Scheme provides benefits on a defined contribution basis. As at 30 June 2024, the Scheme had 305 members and assets under

management of c. £15.3m. The Trustee of the Scheme is Trustee Solutions Limited, a trustee company of the law firm Pinsent Masons LLP. The Trustee oversees the governance of the Scheme with support from its advisers Mercer, and Scottish Widows, who administer the Scheme and provide the platform on which the Scheme's investments are held. The Scheme is operated by the Trustee in accordance with the rules of the Scheme, and the legal & regulatory regime applicable to pension schemes. The contributions made by the parish during the year were:

Total Total
2025 2024
Contributions 6,156 6,035
---------- ----------

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025

12. TANGIBLE FIXED ASSETS

Cost
At beginning of the year
Additions
Revaluation
Disposals
At end of the year
Depreciation
At beginning of the year
Depreciation
Disposals
At end of the year
Net book value at beginning of the year
Net book value at end of the year		 Land &
Buildings
£
250,000
-
50,000
-
300,000
-
15,000
-
15,000
250,000
285,000		 Total
£
250,000
-
50,000
-
300,000
-
15,000
-
15,000
250,000
285,000

Land & Buildings includes an investment property, no depreciation has been charged.

The main church is a listed building, therefore has been treated as a heritage asset, and not included as an asset in the accounts. The valuation of the two churches is £12,317,143.

13. DEBTORS




Gift Aid Recoverable






CASH AT BANK AND IN HAND



Cash at Bank






 2025
£
30,551
30,551
2025
£
260,333

260,333
 2024
£
-
-
2024
£
222,784
222,784

14. CASH AT BANK AND IN HAND

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THE UNITED PARISH OF BALLYNURE & BALLYEASTON (BALLYCLARE) OF THE CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025

15. CREDITORS



Accruals


Loan


Credit Card		 2025
£
600
32,343
1,040
33,983		 2024
£
600
35,093
1,748
37,441

16. FUND BALANCES

Fund Balance Receipts Payment Surplus / Transfers Balance
at start (Deficit) between at end
funds
£ £ £ £ £ £
Unrestricted Funds
General Fund 266,975 285,710 196,907 88,803 (11,016) 344,761
---------- ---------- ---------- ---------- ---------- ----------
266,975 285,710 196,907 88,803 (11,016) 344,761
---------- ---------- ---------- ---------- ---------- ----------
Restricted Funds
Building Fund 13,981 22,953 3,260 19,693 - 33,674
Christ Church Legacy & Ministry 8,575 - - - - 8,575
Fund
Compassion Ministries 10,819 2,736 3,782 (1,046) - 9,773
Genesis Arts & Craft 916 332 - 332 - 1,248
Cecil Millar Legacy Fund 125,398 3,872 - 3,872 3,872 129,270
Phillips Fund 8,680 - - - - 8,680
---------- ---------- ---------- ---------- ---------- ----------
Total Restricted Funds 168,368 29,893 7,041 22,851 3,872 195,093
---------- ---------- ---------- ---------- ---------- ----------
Designated Funds 375 4,972 (4,597) 7,144 2,547
Endowment Funds - - - - - -
---------- ---------- ---------- ---------- ---------- ----------
Total 435,343 315,978 208,920 107,057 - 542,401
---------- ---------- ---------- ---------- ---------- ----------

The church transitioned from Receipts & Payments to Accrual accounting with effect from year ended 31 December 2024.

23