CHARITY NUMBER NIC103582 ARDCLINIS PARISH CHURCH REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 D. T. CARSON & Co CHARTERED ACCOUNTANTS 51- 53 THOMAS STREET BALLYMENA CO. ANTRIM BT43 6AZ TEL .. 028 2565 2389 FAX - 028 2565 1295 Email = info@dtcarson.com CHARTERED ACCOUNTANTS IRELAND ARDCLINIS PARISH CHURCH ntents Reference and Administrative details Trustees Report Statement of Trustees Responsibilities Independent Examiners Report Statement of Financial Activitiy Balance Sheet Notes to the Accounts ARDCLINIS PARISH CHURCH nsi ilities The Trustees are responsible for preparing the Trustees Report and the Statement of Financial Activities and Balance Sheet in accordan￿ with applicable law and regulations. The law applicable to charities in Northern Ireland requires the trustees to prepare a Statement of Financial Activities and Balance Sheet for each financial year only for those Charities havin9 income in excess of £250,0(KJ The tnjstees are responsible for keeping accounting records that are sufficient to show and explain the Parlsh's transactions and disclose with reasonable accuracy at any time the assets and liabilities of the Parish. They are also responsible for safeguarding the assets of the Parish and hence for taking reasonable steps for the prevention and detertlon of fraud and other regularities Signed on Behalf of he Trustees Date JIJ 2016 Page 3 ARDCLINIS PARISH CHURCH Income Recorded Giving Charitable ActNities Rertory Share Down & Connor Board Of Education Gift Ald Donation RCB Sundry Funds RCB Trust Income Diocese of Connor- General Fund Power Nl refd & fuel grant Church Hall rent received other Income (graves ) Church of Ireland Trustees Distribution Movement of C of Ireland Trustee alc 12,770 337 1,628 68 2,202 12.770 337 1.628 68 2,202 14.949 138 2,399 68 3.330 72,542 374 469 26,786 27,160 24.306 62 2,020 1510 117 78,068 2,180 2,400 124 2,L80 24(h) 124 22,923 22,923 Bank Interest Total Income 376 199,885 22,554 26,786 22,923 72,263 Expendlture Stipend & Fee5 Rettory Running Costs Church & Hall Running Costs Charitsble Donations Connor Di0￿san A$5essm& Adrninistrative Costs Bank Fees 1396.47 3055.43 20639.92 836.5 3439.2 10,480 3,199 16,116 138 2,934 2,484 1925.52 98.94 Total Expenditure 31,392 31,392 35,440 Net Movement of Funds 26,786 22,923 Total Funds brought forward 76,661 68,776 960,869 1,106,306 941,861 Total Funds carried fonvard 67,823 95.562 983,792 1,147,177 1,106,306 Page 5 Fixed Assets Total 2024 Land &Buildings 823,529 823,529 823,529 Current Assets Bank Current Account ChuTch of Ireland Truste85 Alc L63,386 163,386 983,792 145,437 960,869 983,792 Totsl Ass•ts 986,915 983,792 1,970,706 1,929,835 Represented By Unrestricted funds Buildings Valuatiorfj General Funds 823,529 67,823 823,529 67,823 823,529 76,661 Restrlcted Funds 95,562 95,562 68,776 Endowment Funds 983,792 983,792 960,869 Total thurch funds 95,562 1,970,706 1,929,835 Approved by trustees at a meetlng on and svJned on Its behair ty Trustee Dated ". lozc Page 6 ARDCLINIS PARISH CHURCH In er's re the ch ri te ri I report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 5 and 6. RESPEThE RESPONSIBILITIES OF CHARITh TRUSTEES AND EXAMINER As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charitie5 Act (Northern Ireland) 2008. It is my responsibility to: •Examine the accounts under Section 65 of the Charities Act •Follow the procedures laid down in the general direttions given by the commission under Section 65(9)b of the Charities Act •Stste whether particular matters have come to my attention. 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) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the account5 Wlth those records. It also included 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 materlal matters have come to my attention giving me cause to believe: l. That accounting records were not kept In accordance with Secknon 63 of the Chartties Act, 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirernents of the Charities Act 4. That there is fvrther 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 respett of the matter5 (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. Ryan Mc Faul DT Carson & Co Chartered Accountants 51-53 Thomas Street, Ballymena, BT43 6AZ Dated: IC￿12 Page 4 ARDCLINIS PARISH CHURCH Notes to the ac or the ren em er2 24 ACCOUNTING POUCIES (a) Basis of financial statements As the total income of the congregation is betheen £250,000 and £500,000, in accordantr with the provisions in The Charities Accounts and Reports Regulations (Northem Ireland )2015 its Accounts are prepared on an accrual basis (b) Fund Accounting Endowment funds are funds ,the capital of which must be retalned either permanently or at the congregation's discretion,the income derived from the endowment is to be used either as a restritted or unrestritted income funds depending upon which the purpose for which the endowment was established in the first place Restricted funds comprise of Income which can only be expended on the restricted purposes intended by the donor . Unrestricted funds are income funds which are to be spent on the congregation's general purposes. (c ) Balance Sheet The assets of the Parish ,retained for its own use are comprised as follows The Church Building and Graveyard at Largy Road Carnlough The Church Hall at Croft Road Carnlough The Ardclinis Rectory The Church Building and Graveyard are deerned to be Heritsge Assets as defined by the Challties SORP(FRS102). These Herttage Assets are not therefore included in the Balance Sheet. The Church Hall and Ardclinis Rectory is included within the Accounts at a value determined by the Insurance Broker Page 7