St John's Parish Church Caledon (Northern Ireland Charity Commission Number: 103970) Report of the Trustees and Annual Accounts for the year ended 31 December 2022 Noel Conn & Company Chartered Accountants
St John's Parish Church Caledon Accounts for the year ended 31 December 2022 Contents Page Trustees and Other Information.... Report of the Trustees......... Statement of Trustees, Responsibilities.. Report of the Independent Examiner................. Statement of Financial Activities....................... Statement of Financial Position............................. .10 Notes to the Financial Statements..................................... .11
St John's Parish Church Caledon Trustees and Other Information Trustees The Earl of Caledon Mr Harper Doupe Mr Ryan Marshall Mr Jeffrey Morrow Mr Geoffrey Mccoy Mr William Crawtord Mrwilliam Fitzsimmons Mr Norman Morrow Mrs Lorraine Livingstone Mrs Doris Morrow Mr David Livingstone Mrs Muriel Jane Brown MrAndy Gray Mrs Anne Herron Rev Forrest William Atkins Church Treasurer Mrs Dorrs Morrow 72 Minterbum Road Caledon Country Tyrone BT68 4XH Principal Office Bearers Rector.. Revd F.W. Atkins M.A. BD Rectorfs Church Warden.. Mr David Livingstone People's Church Warden.. Mr Harper Doupe Independent Examiner Noel Conn FCA 7 Seven Houses English Street Armagh BT617LA Principal Bankers Danske Bank Business Barlking PO Box 183 Donegall Square West Belfast Charity Commission Nl Number 103970
St John's Parish Church Caledon Trustees report for the year ended 31 December 2022 The Trustees present their report along with the financial statements of the charity for the year ended 31 Dember 2022. The financial statements have been prepared in accordance with the accounting policies set out of page 11. Governing Document and Constitution of the Charity Chapter111 of the Constitution of the Church of Ireland govems Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees, Organisation The Trustees who have served during the year are detailed out on page 3. The select vestry (Trustees) is responsible for the fabric, furnishings and finances of Ihe Parish. The Select Vestry consists of the member of the clergy seNing the Parish, the churchwardens, glebe wardens and generally not more than 12 other members ofthe general vestry elected al the General Vestry. The select vestry is chaired by the incumbent. All members of the Church of Ireland who are over the age of18 and are either resident within the parish or live elsewhere but have been accustomed members ofthe congregation for at least three rllonths, may register as members of the general vestry of the parish, allowing them lo attend and vote at meetings of the general vestry and to sland 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 the General Vestry meeling. The select vestry will hold Iheir positions for a period of one year. Select vestry members may be re-elected annually and there is no limit on Ihe number ofterms which may be served. Objectives and Activities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of Caledon Parish Church is to support the advancemenl of the Christian religion by promoting, through the work of Caledon Parish Church the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Being open lo and engaging with society as a whole a 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, Caledon Parish Church has custody of property and of records, materials and artefacls of significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of Caledon Parish Church. Statement of Public Benefit The Trustees believe that both our purposes and the activities undertaken in this lasl financial year clearly sattsfy elements of the public benefit requirement in the following way.. 1. The expression of the precepts of the Christian religion through engagement with the general public, and in particular with the disadvantaged, the sick, the eldedy and the young is a public benefit. This can be measured and evidenced through increased social integration and pastoral care delivered at the point of need. The direct benefit of participation in Church life includes the enjoyment of public worship and the giving and receiving of pastoral ministry, improved understanding of the values relating to civic engagement, community cohesion and providing a bridge between diverse groups as well as improved educational outcomes through the Church's ministry of teaching. The beneficiaries are the general public, and the public valuation of the benefits can be evidenced through attendance at public Worship, participation in Church governance and willingness to support through contributions the continuing witness of the Church. The wider benefit to the public will outweigh any detriment arising in the course of Christian outreach. Any private benefit arising out of the fulfilmenl of our Christian ministry or to lay staff is essential to the fulfilment of the purpose of the advancement of religion. No Trustee receives remuneration, reward or other private benefit for carrying out their Trustee responsibility.
St John's Parish Church Caledon 2. The direct benefits flowing from this purpose include the provision of archive records, public enjoyment of cultural and historic buildings and artefacts such as church plate, fumishings and materials as well as an overall improved appreciation of longstanding Christian heritage. This is demonstrated through on-going provision of access to records and the use made ol these records in, for example, research and genealogy, through conservation efforts in respect of records, property and artefacts and the subsequent and continued requests for access and use of our materials by wtder siety. There is no hami arising from the purpose. The beneficiaries are the general public. No private benefit is received by trustees lulfilling their trustee responsibilities in respect of these records, buildings or artefacts, but in the course of conservation and to make these accessible to the public, the engagement of professional staff and services is essential bul incidental to the fulfilment of the purpose. Achievement and Performance Caledon Parish Church has weekly services on Sunday momings comprising of a mix of Holy Communion, Family Services, Baptism SeNices and Moming Prayer together with various other special services dur(ng the year such as Lenten Services, Holy Week SeNices, HaNest Thanksgiving Setvices, Advent and Christmas Carol Services. A range of other activities are also provided by Caledon Parish Church either by the church direct or through various church organisations such as Sunday School, Boy's Brigade, Girt Guides and Mothers, Union. The church continued in 2022 to provide Pastoral Care. A Number of members of Caledon Parish Church serve on the Board of Govemors of the local Controlled Primary School and support and encourage the wort( of the school helping to maintain good standards and practices. In addition, the rector of Caledon Parish Church takes assemblies once a month in the school. Caledon Parish Church supports the work of other charities and missionary work by either making donations or holding special collections in respect of same. The activities outlined above demonstrate how Caledon Parish Church continues to implement its charitable purposes and meets the public benefit requirement. Benefits to the members of the public include contributing to spiritual well-being of participants and the reinfOrment of Christian Values. Caledon Parish Church has mitigated any potential ham from the activities through the implementation of the Church of Ireland policy on Safeguarding Trust. The parish has given careful consideration to the Charity Commission for Northem Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the Parish's objectives and activities, as well as providing public benefit.
St John's Parish Church Caledon Financial review and Investment Policy During the year ended 31 December 2022, the principal source of income of Caledon Parish Church continues to be from donations and plate GolleGtions totalling £14,461 (2021-. £19,591) The principal expenses of Caledon Parish Church during the year was in respect of payments regarding Diocesan CostslAssessments totalling £18,45512021,' £18,078) and the Insuran totalling £3,207 (2021.. £3,720). Caledon Parish Church continues to be in a reasonable financial state as at the 31 December 2022 with total cash funds of £50,15812021. £24,947). Caledon Parish Church aims to retain sufficient reserves to meet its expeGted future expenditure requirements as well as potential future capital projects. Risk Management The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to reduce these risks. Going Concern The trustees have reviewed its planned expenditure for the year ahead and are satisfied that there are adequate funds available to ensure that the Parish can continue its activities and the financial statements for the year ended 31 December 2022 can be signed off as a going concem. By order of the Trustees 7- /&, Date Trustee (o. (i) Date Trustee
St John's Parish Church Caledon Statement of Trustees, Responsibilities The Trustees are responsible for preparing the Trustees, Annual Report and the Financial Statements in accordance with the applicable law and United Kingdom Accounting Standards. The law applicable to charities in Northem Ireland requires the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial statements in accordance with Generally Accepted Accounting Practice in the United Kingdom (accounting standards issued by the Financial Reporting Council in the UK, including Charities SORP IFRS 102). Accounting and Reporting by Charities.. Statements of Recornmended Practice applicable to charities preparing their accounts ir) accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and promulgated by the Institute of Chartered Accountants in the United Kingdom and United Kingdom Lawl. Under that law the trLJslees must not approve the financial statements unless they are satisfied that they give a true and fair view of the slate of the affairs of the charity and of the statemenl of financial activities of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply the consistently., observe the methods and principles in the Charities SORP. make judgements and estimates that a reasonable and prudent., State whether the application of accounting standards have been followed, subject to any material departures disclosed and explained the Financial Statements; prepare the Financial Statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act (Northem Ireland) 2008 and the Charity (Accounts and Reports) Regulations (Northern Ireland) 2008. They are also responsible for safeguarling the assets of the charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the Maintenan and integrity of the corporate and financial infomiation included on the charities website. Legislation in the United Kingdom goveming the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. By order of the Trustees Truste Date Trustee Date
St John's Parish Church Caledon Independent Examiner's report for the year ended 31 December 2022 I report on the accounts of Caledon Parish Church for the year ended 31 December 2022, which are set out on pages 9 to 15. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounls in accordance with the Charities 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 Directions given by the Commission under section 65(9llbl of the Charities Act state whether particular matters have come to my attention. Basis of independent examiner's report I have examined the 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. It also included consideration of any unusual items or disclosures in the accounls, and seeking explanations from you as charity trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving ffle cause to believe.. 1. That accounting records were not kept in accordance with seclion 63 of the Charities Act 2. That the accounts do not accord with those accounting 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is lurther information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concems in respect of the matters111 to141 listed above and, in connection with following the Directions of the Charity Comfnission for Northem Ireland, I have found no matters that require drawing to Youttention. 7.IE)-I Date Noel Conn FCA Chartered Accountant 7 Seven Houses English Street Armagh BT617LA
St John's Parish Church Caledon statement of Financial Activities for the year ended 31 December 2022 Unrestricted Restricted Endowment Funds Funds Funds 2022 2022 2022 Total Funds 2022 Total Funds 2021 Noles Incorning Resources. Donations and Plate Collections Rental of Premises Receipts from Parish Organisations Fundraising Events Gift Aid Income Charitable Collections Interest Received Investment Income Donations for Church Hall Renovation Other Receipts 14,461 10,400 275 14,184 9,386 136 56 14,461 10,400 275 14,184 9,386 136 61 19,591 9,930 263 330 7,189 350 62 6,000 6,000 695 32,348 6,557 695 Total Incoming Resources 49,593 6,000 55,598 76,620 Resources Expended: Fundraising Events Net Income from Resources Available For Charitable Applications 49,593 6,000 55,598 76,620 Expenditure. Diocesan CostslAssessments Church and Hall Running Costs RectorylGlebe House Costs Adminislration Costs Donations Other Costs 18,455 11,188 18,455 11,188 18,078 9,951 559 250 559 250 1,887 160 25 Total Charitable Expenditure 30,452 30,452 30,101 Total Resources Expended 30,452 30,452 30,101 Net IncomelExpenditure for the year Gross Transfers between funds Net Incomel{expenditure} for the year 19,141 6,070 25,211 6,000 (6,070) (70) 25,146 46,519 25,146 46,519 Reconciliation of Funds Total funds brought forward 555,597 83,570 793 639,960 593,441 Total Funds to Carry Forward 580,808 83,500 798 665,106 639,960
St John's Parish Church Caledon 10 Statement of Financial Position as at 31 December 2022 Employment of Capital Notes Unrestricted Restricted Endowment Funds Funds Funds 2022 2022 2022 Total Funds 2022 Total Funds 2021 Fixed Assets Tangible Assets Investments 245,030 285,620 83,500 328,530 285,620 328,600 285,620 Current Assets Danske Bank Current Account Danske Bank Summitl Account Santander Current Account Santander Memorial Fund First Trust Select Account 48,993 38 48,993 38 23,782 38 793 793 1,127 50,951 793 1,127 5,740 1,127 50,158 793 Current Liabilities Danske Bank Loan Account Net Current Assets 50,158 793 50,951 25,740 Total Assets Less Current Liabilities 580,808 83,500 793 665,101 639,960 Funds Unrestricted Funds Restricted Funds Endowmenl Funds 580,808 83,500 793 665,101 555,597 83,570 793 639,960 We approve these accounts on behalf of the Board of Truslees and confirm that we have made available all relevant records and infotmation required for their preparation Trus Date Trustee Date
St John's Parish Church Caledon 11 Notes to the accounts for the year ended 31 December 2022 Principal accounting policies The financial statements have been prepared in accordance with applicable Accounting Standards iri the United Kingdom and the Charities Act (Northern Ireland) 2008 A summary of the more important accounting policies, which have been applied consistently, is set out below. Basis of accounting The financial statements are prepared in accordance with the historical cost convention modified by the revaluation of certain fixed assets. Taxation The charity is exempt from tax on its charitable activib'es. Restricted Funds Restricted funds are accounted for in accordance with the particular temis of trust arising from the express or implied wishes of the donors in so far as these are intended to be binding on the charity- Where such wishes are not intended to be binding, they are taken into account and recognised in appropriately designated funds. Unrestricted Free Reserves Free Reserves represent amount which are expendable at the discretion of the trustees in furtherance of the objectives of the Charity and which have not been designated for any other purpose. Such funds may be held in order to finance working capital or capital expenditure. Incoming Resources Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Entitlement to legacies is considered established when the charity has been notified of a distribution to be made by the executors. Income received in advance of due perfomiance under a contract is accounted for as deferred income until eamed. Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accrual basis. Resources Expended All resources expended are accounted for on an accrual basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non -staff costs not attributed to one category of activity are allocated or apportioned pro-rat to the staffing of the relevant service. Finance, HR and administrative staff costs are directly attributable lo individual activities by objective. Govemance costs are those associated with consb'tutional and statutory requirements.
St John's Parish Church Caledon 12 Tangible fixed assets The assets of the Parish, retained for its own use comprise of-_ Church Building and Graveyard Church Hall Glebe HouselRectory Fixtures and Fittings The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP {FRS 102)- These Heritage assets are not included in the statement of financial position as information on the cost or valuation is not available and such infomialion cannot be oblained at a cost commensurate wilh the benefit to the users of the accounts and to the parish. The church hall is not physically attached to the church and as such is separable as an individual assel. As such it is recognised at cost, being the cost of construction of the property. The Glebe HouselRectory is recognised at Gost, being the cost of construction of the property. No depreciation has been provided on the glebe houselrectory as the current estimated residual value is not less than it carrying value and the remaining useful life exGeeds 50 years. Fixtures and Fittings are recognised at cost and a depreciated on a straight line basis over a period of 5 years. The church has set a minimum threshold of cost for an item of £500 for il to be considered to be capitalised as a fixed asset. Fixtures and Fittings have been fully depreciated. Investments Fixed Asset investments comprise of Glebe LandslFartnland and investmenl with NS & l. These investments are initially recorded at cosl and are then subsequently slated at fair value al each year end dale. Church and Hall Running Costs Unrestricted Restricted 2022 2022 Total 2022 Total 2021 Oil Church Repairs Stationery Accountancy Insurance 1,445 1,261 1,445 1,261 705 1,141 108 414 3,270 1,980 1,335 223 465 48 222 40 420 3,207 2,475 1,414 420 3,207 2,475 1,414 Graveyard Maintenance Rates Water Rates Electric Covid19 Expenses Killylea Rectory - 30,10 of Overheads Caretaker and Organist Communion Expenses Sunday School Expenses 87 87 520 520 27 27 332 11,188 332 11,188 9,951
St John's Parish Church Caledon 13 RectorylGlebe House Costs Unrestricted Restricted 2022 2022 Total 2022 Total 2021 Rectory Repairs Administration 2022 2022 2022 2021 Church Envelopes Loan Interest Bank Charges 136 136 138 1,673 76 1,887 423 559 423 559 Movement in Funds Tangible Assets Glebe Housel Rectory Church Hall Fixtures and Equipment Total Cost At 1 January 2022 Additions Disposals At 31 December 2022 175,000 150,100 3,500 328,600 175,000 150,100 3,500 328,600 Depreciation Al1 January 2022 Charge Disposals At 31 December 2022 Net Book Value At 31 December 2022 175,000 150,100 3,500 328,600 At 31 December 2021 175,000 150,100 3,500 328,600
St John's Parish Church Caledon 14 Investments Glebe Landsl NS&I Farmland Investment Total Cost At1 January 2022 Additions Disposals At 31 December 2022 285,000 620 285,620 285,000 620 285,620 Movement in Funds At the Movement Transfers 0110112022 In Funds In Funds At the 3111212022 Unrestricted Funds General Fund 555,597 19,141 6,070 580,808 Restricted Funds None 83,570 6,000 {6,070) 83,500 Endowment Funds Cyril Willis Memorial Fund 788 793 Total Funds 639,955 25,146 665,101 Net Movement in Funds, included in the above are follows: Incoming Resources Movement Resources Expended in Funds Unrestricted Funds General Fund 49,593 (30,452) 19,141 Restricted Funds Reslricled 6,000 6,000 Endowment Funds Cyril Willis Memorial Fund Total Funds 55,598 {30,4521 25,146
St John's Parish Church Caledon 15 Employee Information 2022 2021 Number Number Employee Numbers 2022 2021 Staff costs (for the above persons).. Wages and salaries Social Security Endowment Funds The Endowment Funds relate to the Cyril Willis Memorial Fund, the interest from which is to be spent on church repairs. 10 Collections for Third Parties There has not been any amounts paid out to Third Party organisations during the year ended 31 December 2022. 11 Trustees, Remuneration and Benefits Other than that noted below, there were no Trustee's remuneration, benefits or loans made during the year ended 31 December 2022. One or more of the Trustees have been reimbursed for approved expenses incurred in connection with the Charity as detailed below.. 2022 2021 Total Amount Paid Number of Trustees Reimbursed During the year the Parish paid expenses of £0 relating to the running costs of the Glebe HouselRectory.