ST JOHN'S PARISH CHURCH, MIDDLETOWN CHURCH OF IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDF.D 31 DECEMBER 2024 MCDONALD O'IYEILL & CO Chartered Accountants 5 Union Buildings Ilnion Pl2ee Union Place Dungannon BT70 IDL ST JOHN'S PARISH CHURCH, MIDDLETOWN CHURCH OF IRELAND TABLE OF CONTENT PAGES Statement of the Committee of St .John's Parish C,hurchgs Responsibilities Indcpcndent Examinerys Report Stalement of Financial Activities Balance Sheet fites to the Finxncial Statements McDonald O'Neill & Co. Chartered Aceountanls St John's Parish Church, Middletown - Church of Ireland Financial Staten)ents for the year cnded 31 Deeember 2024 STATEMENT OF THE COMMITTEE OF ST JOHN'S PARISH CHURCH'S RF.SPONSIBILITIES Developments in charity legislation recommend the Committee io prepare linanLial 8tatement$ each fin¢￿¢101 v¢ar wh1ch Sive a twe and fair vicw of thc statc ot. affairs of thc Pillish Df th¢ r¢%uli% of thc parish for that period. In preparing those tinancial 5tat¢ments the Committee is required to: select suitable accounting policies and then appl! them consisienil}; make judgiements and estimates thai are reasonable and prudeni; tate whether applicable accounting standaTds have been follumied, subject to an), material departures disclosed and explained in the financial statements; prepare the financial statcments on the going conceni basis wiless it is inappropriate to presume that the charity will Lontinue in busine5S. The Committee is responsible for ensuring that proper accounting records are kept which disclose with reasonable accurac>' at any time the financial position of Ihe parish and enable him to ensure Ihal the lin<￿cIal siatements comply w'ith the be8t practice. The Committee is also r¢sponsibl¢ for safeguarding the assct5 Ot" thc parish and h¢nc¢ tor taking reasundble steps tor the prevention and detection of fraud and other irregularities. MeDnnald O'Neill & C.D. Chart¢red Accountant5 St John>8 Pnrijh Churcji, Middleto)vn - Church ol Ir¢14nd riinancial Statcments for the ycar ended 31 December 21)24 INI)EI I>YIYDFNT EXAf￿INEI1*s IIEPOIIT TQ ST JOHNIS PARISH CHURC￿ MIDDLE'fowN- CHURaI OF lliELAM) lIE1￿RT TO THF Com￿Tr￿￿ OF ST JOHN'S PARISII CHUIICII MIDDLILTOWN ON ACCOUNTS FOII THE YFAR CINDIGD 311)ECIIMBEII 2024 SF'r otrr ON I>A(yFS 4 'L'O J Respcctivc rcsponslbilities ol. Commitlcc ond FAAmlner 'I'hc C'ominillco is r￿POnsIblc for ihc pr¢parotion of iho accuunts. Thc Lommittcc considcrs tli¢lt an audit Is nol rCqUir￿ fur this y¢ar and that an indepLmdgiit CX8minalion ig noodcd. It is my responsibility to: . ¢xaininc the aG¢ounls, to follow lh¢ procedures laid down in ihc gener&1 Direction5 givon by Ibc Charity Commission. and to slalc whether particular malirrs have comc to my &llontLOn. Ilasis of llndopelldoDt Lfxamlncr's Ilcport I have exumincd your charily accoiints as rcquircd undcr s¢¢iion 65 of lh¢ Cbariti￿ Aci and oiir cx¥min&lion was Carricd oui in accordancc with Ihc g¢n¢rdl D£reciion¥ givcn by thc ChariLy CommiBBiOrt for Norih¢trt Iroll￿d undcr ¥￿tion 65(9Xb) of the Churitics Act, My exdinination includcd d rcviBw of thc aiLounting rrxords kopl by Ihc ¢'lwTity und a oomp4rii0fi of Ilyj aCL'oulliK prescnied wilh thLW rcwrdb., Il also inGludGd considcittlion or any unusual ilcllls or dib¢lollir¢5 in thc ac¢ounls and seeking cxplunalions from yoii tss chyyily INslcE¥ concornin8 any y511¥h inaLt¢r8. My mle 1$ to silllc whcthor iny iNlcIial inatters havc Goin¢ to my uitsniion Blving ML. LIIUSC t¢ b¢liGve: . i. Ihat accountins r¢cord8 wcrp not kept in accord8ncc witb section 63 of Ihe Chariiies 2. thai the accounts do not accord wilh ihosc accouniln8 rccords 3. Ihat the accounls do not comply wilh tho acwuniin8 ffquirwcllts of thc Charitlcs 4. th#t Lhorc 18 thrthor inforn]ation nceded for * proper undcrsiandinE of the ￿Counts Lo bo rcaLhd, Jndcpcndcnt li•X8minor'5 Stitcmont T havc compl¢i¢d iny exErninulion and h8vc no conL'crns in rospeLi of Ihe m&lLcrs ( l) lo (4) likicd Rlx)vc and. in conncction wilh following lh¢ Dircclion5 of th¢ Cliarily CLirnmi8sion for Northcrn IrclaJ)d, I havc fliund no nialtBrs ihai Trquire dr#wins to your Attcn(s0n. Stcphe McDonllld MrJ)onald OYNeill & Co. ChRrtcr¢d Accountants S Union ljuildfings. Union Pl&¢e Uttion l)lace DungAnno BT70 IDL l)atc.. 1¢DonAIth O'NEili a co. ChArtcr¢d A¢¢ounlnnts St John's Parish Churcb, MiddletoiTrn - Church of Ireland Financial Statements for the )'e2r ended 31 Deeemher 2024 STATEMENT OF FINANCIAL ACTIVITIES Re5tricled Unre8triLled Tutal 2024 Funds Incoming Resources Donation offcrings and loose collectinn and gift8 RCB Parish Fund In¢oin¢ from land I nterest NIE Netw.orks Actioii Reiiewables 12,778 20 7.161 18 50 3,794 1?.778 20 7.161 18 51J TOTAL INCOMING RKSOURCES 23,821 23,821 Direct Expenditure EleLlricitN' Insuraiice Diocese of Annagh Bank fe¢s Accoiiiitancs, Rectory, expenses Env¢lopcs R¢pairb Waler CMS Ireland Gift 2.853 1,006 2.853 1.006 8.021 62 400 2.646 142 2,492 319 182 62 400 2.646 142 2,492 319 18• TOTAL EXPENDITURE 18,235 Net incomingloutgoing resources Net movemeDI in funds Balances brought fonvard al 31 December 2023 114,910 114,910 Rglllnees eArried forwgrd at 31 December 2024 0.496 121),4(}6 McDnnald O'Neill & Co. C.h9rtered Ae¢ounlants St John1$ Parish Church. Middletown - Church of Irelaud Financial Slalements for the year ended 31 Deoember 2024 BALANCE SHEET A'f 31 DECEMBER 2024 Note Restrieted Funds Unrestricted Fund,9 Total 2024 Fixed Assets Tangible Assets 406.374 406,174 Current Assets Cash ai bank 24,871 24,871 Current Liabilities Crediiors and acciuals 400 400 Net Current Assets ?4.471 Net Assets 430,845 4.30,845 R¢pr¢3ented by: UnrcstrictLd t'iind Rcstricied funds 1 ?0,496 311).349 120,496 310.349 Total Reserves 430.845 430.845 In dccordance Thith the engagement letter dated 6 November 2014 and c)n bchalf ol" the Committce, I approve the financial information which coinprises thc Statement of Financial ALiivitieg. l acknowledsye m). responsibility for the financial informaiii)n. incliidinLI the appropri