St John's Parish Church Caledon Trustees report for the year ended 31 December 2022 The Trustees present their port along with the financial slatements of the charity for the year ended 31 December 2022. The financial statements have been prepared in accordance with the accounb'ng 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 seNed during the year are detailed out on page 3. The select vestry {Trustees} is responsible for the fabriG, furnishings and finances of the Parish. The Select Vestry consists of the member of the clergy serving the Parish, the churchwardens, glebe wardens and generally not more than 12 other members ofthe genera1 vestry elected at 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 of the congregation for at least three monlhs, may register as members of the general vestry of the parish, allowing them to attend and vote at meetings of the general vestry and to stand for election to the select vesty. Meetings of the general vestry are held at least once a year. The select vestry is elected as part ofthe General Vestry meeting. The select vestry will hold their positions for a period of one year. Select vestry members may be re-elected annually and there is no limit on Ihe number oftems 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 advancement 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 to 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 artefacts 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 last financial year clearly satisfy 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 elderly and the young is a public benefit. This can be measured and evidenced through increased SOGial 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 Chufch'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, parbcipation in Church govemance 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 fulfilment of our Christian ministry or to lay staff is essential to the fulfilfflenl ofthe purpose of the advanGement of religion. No Trustee receives remunerats'on, reward or other private benefit for carying 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 a overall improved appreciatson of longstanding Chtistian heritage. This is demonstrated through on-going provision of access to records and the use made ofthese CordS in, for example, research and genealogy, through conservation efforts in respect of records, propety and artefacts and the subsequent and continued requests for access and use of our materials by wider society. There is no harm arising from the purpose. The beneficiaries are the general public. No private benefit is received by Irustees fulfilling their trustee responsibilities in respect of these records, buildings or artefacts, but in the course of conseNation and to make these accessible to the public, the engagement of professional staff and services is essential but 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 SeNices, Baptism Services and Moming Prayer together with various olher special services during the year such as Lenten Services, Holy Week SeNIS, Harvest Thanksgiving Services, 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, Girl Guides and Mothers, Union. The church continued in 2022 to provide Pastoral Care. A Number of members of Caledon Parish Church setve on the Board of Govemors ofthe local Controlled Primary School and support and encourage the work of the school helping to maintain good standards and practices. In addition, the rector of Caledon Parish Church takes assemblies On a month in the school. Caledon Parish Church supports the work of other charities and missionary wor* by either making donations or holding special collections in spect of same. The activities outlined above demonstrate how Caledon Parish Church conts'nues 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 reinfOrmen1 of Christian Values. Caledon Parish Church has mitigated any potential hami 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 SOU of income of Caledon Parish Church continues to be from donations and plate collections 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 £18,455 (2021., £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 £50,158 {2021. £24,947). Caledon Parish Church aims to retsin sufficient reserves to meet its expected 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 confimi that systems have been established to enable regular repotls to be pr(MJuced so that the necessary steps can be taken to reduce these risks. Going Concern The tnjstees have reviewed its planned expenditure for the year ahead and are satisfied that there are adequate funds available to ensure that the Parish can conb'nue 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 Trustee Date (t). (O £oLS Trustee Date
St John's Parish Church Caledon Statement of Trustees, Responsibilities The TNstees 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 Pracb'ce in the United Kingdom (accounting slandards issued by the Financial Reporting Council in the UK, including Charities SORP IFRS 102). Accounting and Reporting by Charities. Statements of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and promulgated by the Institute of Chartered Accounlants in the Uniled Kingdom and United Kingdom Lawl. Under that law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the charity and of the statement of financial acts'vits'es 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 Slatements- 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 (Northern Ireland) 2008 and the Chartty (Accounts and Reports) Regulations {Northem Ireland) 2008. They are also responsible for safeguarding the assets ofthe charity and hen for taking reasonable steps forthe prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charities website. Legislation in the United Kingdom goveming the preparation and dissemination of financial statements may differ from legislab'on in other jurisdictions. By order of the Trustees Truste Date Trustee Date