ST JOHN'S PARISH CItURCH, MIDDLETOWN
CHURCH OF IRELAND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
MCDOIYALD O'NEILL & CO
Chartered Ae¢ountants
5 Union Buildings
Union Plac¢
Unlon Pla¢¢
Dungannon
BT70 IDL

ST JOHN'S PAIUSH CHURCH, MIDDLETOWN
CHURCH OF IRELAIYD
TABLE OF CONTEYTS
PAGES
Statement of the Committee of S* Johngs Parish Churchys Regponsibilities
Independent Examiner9s Report
Statement of Financial Activities
BalAnee Sheet
Iyotes to the FinfdnciAI Statements
fv7
McDonald OINeill & Co.
Chartered Aeeount%nts

St Johnys Parish Church, Middletown - Church of Ireland
Financial Ststements for the year ended 31 December 2023
STATEMENT OF THE COMMITTEE OF ST JOHN*S PARISH CHURCH'S
RESPONSIBILITIES
DevelopmenLS in ch￿ltY legislation recorninend the Committee to prepare financial
slatements ¢a¢h financial year which give a true and fair view of the state of affairs of the
parish and of the results of the parish for that period. In preparing those financial Statements
the Cornmitt¢¢ is required to:
select suitable accounting policies and then apply them consist¢ntly'
make judgements and estimates that are reasonable and prudent,
state whether applicable accounting standards have been t"ollowed, subject to any
materid departures disclosed and explained in the financial statements,
prepare the financial statements on the going concern b￿lS unless it is inappropriate
to presume that the clwity will continu¢ in business.
The Committee is responsible for ensuring that proper accounting records are kept which
disclose with reasonable accurncy at any tim¢ the financial position of the p￿lSh and enable
him to ensure Ihal the financial statements cnmply ￿1th the be8t practicc. Thc Con]mittee is
also responsible for safeguarding the assets of the parish and hence for tsking reasonable
steps for the prevention and dete¢tion of fraud and other irregularities.
McDollald O'Neill & Co.
Chartgrod AooonnlAlIti

St Jobx?8 P*rlsb Church, Middletown - Chuyth of Ireland
FinAnol#l Stxten7enty for the ycar endcd 31 D¢¢¢mber 2023
INDEPENDENT EXAfvttNER'S REPORT
TO ST JOHN'S PAIUSH CHURCH, MIDDLETOWN- CHURCH OF IRELAND
REPORT TO THE COMMiftEE OF ST JOHN'S PARISH CHURCH,
MIDDLETOWN ON ACCOUNTS FOR THE YEAR EP4DED 31 DECEMIIKR IQ13
SL'J OUT ON PAGES 4 TO S
R¢ipe¢tlv¢ re8ponJiblltrfoi of Commlttee aDd Examlner
Th¢ Committee is r¢sp)nsibl¢ for th¢ prepardtion of Ihe accounis. The coinin1tt￿ ¢onsid¢TS
Ihat an audit is not rcquired for this year and that an indep¢nd¢nt exarninE4tion L9 needed. It
is my responsibilitv to: .
ex&mine the apxounts,
to tollow the procedures lllid down in the 8eneral Directsons given by the Charlty
Conuni55i0n, dnd
to state whether PBrticular matters have come to my attention.
B91ii of Independent Exllmln¢r'J Report
I h&v¢ ¢xamin¢d your charity aGwunts a¥ r¢quired under 9ection 65 of th¢ Chan'ti¢s Aci and
our examinauon was carried out in ￿Oldance with the g¥nerAI Dtre¢tiong given bv the
Chgrity Commission fnr Northern Ireland under section 65(9)(b) of the Charitiu Act,
My exRmin£tion included 8 revi2w of the accouniing records kept by the chArity And A
¢ompori8on of the Aceounts wegented wilh Ihn8e recoTd8. It a130 includ¢d consid¢rAtion of
any unusual iterns OT dlsclosures in ihe ￿coUnt5 and seeking explanations from you as
¢haTity trustpxs i¢Jnc¢rning any such mattw5,
Nly rol¢ is to state wh¢ther any n￿terial matters have Come to my attention giving me cause
to belicvc:
1 . that accowitiii8 r￿OrdS We￿ not kopt in oocordan¢e with 8eetiOn 63 of the Chqritieg
Act
2. thot tEkc ￿knOWItS do not accord with thos¢ aKounting re¢ords
3, thai the aLrounts do noi Lomply Wilh the &ccountiiig reqUi￿nIc11ts OE the charitie.s
Aci
4. that ihere is fiuther infomiation needed for a proper underslanding of the ac£ounts
lo bc r¢ach¢d.
Indep¢ndent Eiamln¢r's S¢atem•nt
I hav¢ coJrAplcted tny eLqminaiic)ll And hgve no coneerng in fe8ped 0£ the n)att¢Ts (l ) to (4)
Ilyl¢d above and. in vonnection following the Directions of the Charity Cornrnission
foT North¢m IrelaTNI, I have found no matters thai requir¢ dTawin8 io your atiention,
S¢¢pheD McDonald
McDonAld 0•￿ellI & Co,
ChHrtered AeethuAtaDts
5 Union BulldinEa. Unfon Plac¢
Unlon Place
Dun¥annoD
BT701 DL
MeD)na14 0'N¢ill a co.
Lh*rttr•d Acc4Juni*nts

St John's Parish Church, Middletown - Chureh of Ireland
Financial Statements for the ye&r ended 31 December 2023
STATEMENT OF FINANCIAL ACTIVITIES
Restrieted Ullre8tricted Funds Totsl 2023
Funds
Incoming Resourees
Donation offerings and loose coll¢Gtion and gifts
RCB Parish Fund
Income from land
Interest
ME Networks
Action Rcnowobles
12,205
l8
7,256
12.205
18
7,256
47
3,659
47
3.659
TOTAL INCOMINC RESQIIRCES
23,196
23,196
Dlr¢ct Expendltsre
Electricily
Insurat]ce
Diocese of Annagh
Bank fees
Accountancy
Reclory expenses
Wreath
Repairs
Water
CMS Ir¢laAid
Organist
2,079
996
5,354
49
400
2,488
20
321
202
200
640
2,079
996
5,354
49
400
2,488
20
321
202
200
640
TOTAL EXPENDITURE
12,749
12,749
Net incomingloutgoing resouree8
10,447
10,447
Net movement In funds
Balancej brought forward at 31 December 2022
104,463
104,463
Balances carrled forward at 31 December 2023
114,910
114,910
MeDonald O'Nelll & Co.
hart¢r¢d A¢¢oulltants

St John's Parish Church, Middletown - Church of Ireland
FinAneiAI Statements for the year ended 31 December 2023
BALANCE SHEET AT 31 DECEMBER 2023
Note
Restricted
Funds
Unrestricted
Funds
Tot21
2023
Fixed Assets
Tangible Assets
402,370
402,370
Current Assets
Cash at bank
23,289
23,289
23,289
23,289
Current Liabilities
Creditors and accruals
400
400
400
400
Net Current Assets
22,889
22.889
Net Assets
425,259
425,259
Represented by:
unre.stricted fiinds
Restricted funds
114,91
310,349
114,91n
310,349
Totsl Reserves
425,259
425,259
In accordance with thc cngagemcnt Icttcr dated 6 November 2014 and on behalf of the
Committee, l approvc thc financial infornmtion which comprises the Stat¢m¢nt of FiiianGial
Activities. I acknowledge my responsibility for the financial intonnation. including the
appropriateness of the accounting basis as set out in note I, and for providing McDonald
O'Nelll & Co. wlth all Inforn]atlon and explanailons necessary for its compilatlon.
SIGNED...............................................
Diane Irwln
(Treasurer)
Date
MrDonald O'Neill & Co.
Chartered AceountaDts

St John's Parish Church, Middletown - Church of Ireland
Notes to the Financial Statements for the year ended 31 December 2023
I. PRINCIPALACCOUNTING POLICIES
The accounts are prepared under the historical cost basis of accounting and in accordance with
applicable accounting standards.
Tangible Fixed Asselj
Fixed Assets are stated at their cost.
Caplial Grants
Grants in respect of capital expenditure are credited to deferred income account and capitsl
grant reserves.
Fund Accounting
The parish has varAOUS types of funds for which it is responsible, and which require separate
disclosure. These are as follows:.
Endojvment funds
Funds giv¢n to the parish where the income may be used for specific or general purposes but
th¢ capital must b¢ retained, Bencrally indefinitely.
Restricted FuDd
Funds which are earmarked by the donor for specific purposes, but still within the objects
of the parish. Restricted funds may b¢ r¢strict¢d income funds, expendable at the discretion
of the Committee in furtherance of some particular aspect(s) of the objects of the parish. Or
they MAY be egpitgl fiindq, where t.he Aqqets are required tn he invested, ar retained fnr
actual use, rather than ¢xp¢nded,
DesignAted Fund8
Funds which have, for adrninistrative purposes, been eannarked by the parish for particular
purpose3. The parAsh May at its discretion set aside knds for specific purposes wknch would
otherwise forni part of unrestricted funds of the parish.
Unr¢strirt¢d Fuud
Funds which are expendable at the discretion of the Committee in furth¢ran¢¢ of th¢ objects
of the parish.
M¢Donald O'Neill & Co.
hart¢r¢d Ar¢DUDtallt3

St John's Parisb Church, Middletown - Church of Ireland
Notes to tbe Finanelal Statements for the year ended 31 Deeember 2023
2. FIXED ASSETS
Church Expenditure Equipment
Expenditure
on new hall
Hgll
Equipment
& Tr itting
Tot41
Costlvaluation
At l January 2023
35,018
347,874
2.779
16,699 402,370
At 31 December 2023
35,028
357,874
2,779
16,699 402,370
3. SC.HEDIIT,F. OF C.RFDITORS AND ACCRUALS
Administration Costs
400
Total
400
4. FUNDS
Restricted Unrestricted
Fund
Fund
Total
2023
Fund Balances at 31 De¢ember 2023 are represented by:
Tangibl¢ Fixed Assets
Current Assets
Current Liabilities
402,370
23,289
(400)
402,370
23.289
(400)
Totydl Net Assets
425,255
425,255
McDon&ld O'Nelll & Co.
ChArt@rod Aooountgnti