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 De￿mber
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 s￿iety. 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 reinfOr￿ment 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 You￿ttention.
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.