St John's Parish Church Caledon (Northern Ireland Charlty Commlsslon Nuntsr. 103970) Report of the Trustees and Annual Accounts for the year ended 31 December 2023 Noel Conn & Company Chartered Accountants
St John's Parish Church Caledon Accounts for the year ended 31 December 2023 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 Noles 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 hAr GpffreY Mccoy Mr William Crawford Mr William Fitzslmrnns Mr Norman Morrow Mrs Lorraine Livingstone Mrs Doris Morrow Mr Davtd Livingston8 Mrs Muriel Jane Brown Mr Andy Gray Mrs Anne Herron Rev FDtrest William Atkins Church Treasurer Mrs Doris Morrow 72 Minterburn Road Caledon Country Tyrone BT68 4XH Princlpal Offlce Bearers Rector,. Revd F.W. Atkins M.A. BD Rectofs 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 Banking POBox183 Donegall Square Wesl Belfast Charity Commisslon Nl Number 103970
St John's Parish Church Caledon Trustees report for the year ended 31 December 2023 The Truslees present their reFOrt along wth the financial slatemenls of the charity for the year ended 31 December 2023. The financial statemenls have been prepared in a(xordance with ItE CountIng policies sei out of page 11, Governlng Document and Constitution of the Charity Chapler111 of the Constitution of the Church of Ireland govems Parishes and Parhla1 organisatn. The Select Vestry members are the Charity Trustees, Organisation The Trustees who have served during the year are detailed out on page 3. The selecl vestry (Truslees) is responsible for the fabric, 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 of the general vestry elected al the General Vestry. The select vestry is chaired by the incumbent. All members of the Church of Ireland tho are over the age of 18 and are either resKlenl within the parish or live elsewhere but have been accustomed members of the congregation for at 2St three months, may register as memters of the general vestry of the parish, allowing them lo attend and vole al rreetings of the general vestry and to sland for election lo the select vestry. Meetings of the general vestry ¥e hekj at least once a year. The sect vestry is elecl&Y as part of the General Vestry rreeting. The select vestry will hokfj their posrtKJns for a Feriod of orse year. seGI vestry membets may be r&elect8J annually and there is rK) limrt on the numter of terms which may be served, Objectives and Actlvitles The charitable purpose of the Churth of Ireland is the advancement of reln. The principal function of Caledon Parish Church is10 support the adVarment of the Christian religion by promoting, through the work of Caledon Parish Church whole miSsn of the Church, pastoral, evangelistic, 9Jcial and ecumenical. Being open lo and engaging vth scriely as a vknole a offering support for those needing help are fundamental lo the practical delivery of the benefrts of ChnslBnity. As a result of lIvrtY in the pursuit of the ajVarMent of IIE Christian relKJKJn, Caledon pISh Church has custody of property and of records, materials and artefacts of sMJnIfnce lo Ihe cullufal and reluious IErrtage and maintenance of whh is undertaken by select vestry of Caledon Parish Church. statement of Publlc Benefit The Trustees belEve thai both our putposes and the &livilies undertaken in this last financk31 year clearly satisfy elements of the publ benefit requirement in the folk)wing way: 1. The eXpreSSn of the precepts of the Christian religion thrOh engagement vth the general public, and in particular with the disadvantaged, the $k, the elderly and t1 young is a publ benefit. This can be measured and evJenced through increased social inlegr2tM)n and pastoral care delivere(l al the point of need. The direcl benefit of participation in Church lrfe includes enjoyment of public worship and the giving and receiving of pastoral ministy, Improv underslaThJing of the values relating lo civic engagement, community cohesK)n and providing a brkjge trtween diverse groups as V11 as improved ucatIOnal outcomes through the Church's ministry of tehIrWJ. The beneflarES are the general public, and publ valuation of the benefits can be evidenced through attendance al public worship, participation in Church governance and llingneSS lo support through contributions the continuing tnesS of the Church. The wider benefit to the publ will outweigh any detriment arising in the COUTse of Chrislian Outreh. Any private beneftt arising out of the fUlIment of our Christian ministry or to lay staff is essential to the fuifilment of the purpose of the advancement of rel3Ksn. No Trustee elVeS remuneratK)n, reward or other private benefit lor carying out their Trustee respjnsibilrty.
St John's Parish Church Caledon 2. The direct benefrts flowing from this purtty)se include the proVisn of archive records, publ enjoyment of cuhural and his1or buildings and artefacts such as church plale, furnishings and materiab as well as an overall improved appreciation of longslanding Christian heritaJe. This is demonstrated through on-going provision of sS to records and the use made of these rordS in, for example, research and genealogy, Ihrough conservation efforts in respecl of records, property arKI artefacts and the SubsUent and continued quests for access and use of our materials by wxler sOCty. There is no harm arising from the purpose. The beneficiaries are the general publ. No prwale teneftt is received by truslees fUillIng their trustee responsibilitEs in reSt of these records, buiklings or artefxts, but in the course of conservation and lo make these ssIble lo the public, Ihe engaJemenl of professional staff and services is essential but incidental lo the fulfilment of the purp)se. Achievement and Perfomiance Caledon Parish Church has WEekly SeN1 on Sunday m(Ynings comprising of a mix of Holy Q)mmunion, Family Services, Baptism Services and Moming Prayer l(JJelher with various other special servw during Ihe year such as Lenten Setvices, Holy W*k Services, Harvest Thanksgiving serViS, Advent and Christmas Carol se1. The Church ran a Christmas Tree Feslival in DEMber 2023 to rdise funds for 3 charities, Air Ambulance Nl, Alzheimer's Society and Ihe Hospice. A range of other &tivities are also provided by Caledon Parish Church eItr by the church direct or Ihrough various church organisations such as Sunday Schcol, Bols Brigade, Girl Guides and th)Ihers' Union. The church conlinued in 2023 to proVe Pastoral Care. A Number of members of Caledon Parish Church serve on Board of &)vemofS of the Iccal Controlled Primary School and support and encourage the Vrk of the sChCl helping to maintain gcKJd standards and prxtices. In addition, the rlor of Caledon Parish Church takes aSSeMtS once a rrnth in the Sch1. Caledon Parish Churth sUprtS the work of other charitEs and mi&sK)nary work by either makiro donatnS or hokling special Co1CtIOnS in resw of same. The activities outlined atove demonslrale how Caon PISh Church continues to implement its charitable purposes and meets the public benefrt requirement. Benefits to the members of the publ include Gontribuling lo spirrtual well-being of participants and the reinfOrment of Christian Values. Caledon Parish Church has Mitigat any polenlial ham from the activtlies through the implementation of the Church of Ireland poIY on Safeguarding Trust. The parish has given careful GonsKleralh?n lo the Charity CommissM)n for Northern Ireland's guidan on publ benefrt to ensure that the activities entered into during the year have hel@ to athieve Parish'5 objeclives and aclivf(ies, as V11 as provmjing publ tenefrt.
St John's Parish Church Caledon Financial review and Investment Policy During the year ended 31 December 2023, the principal source of income of Caledon Parish Church continues lo be from donations and plate collections tolalling £20,005 (2022.. £14,461) The principal expenses of Caledon Parish Church during the year was in respect of payments regarding Diocesan CostslAssessments totalling £20,28512022', £18,455) and the insurance lolalling £3,45012022'. £3,207). Caledon Parish Church continues lo in a reasonable financial state as al the 31 December 2023 wlh total cash funds of£54,72612022. £50,158). Caledon Parish Church aims to retain sufficient reserves lo meet rts expected future expendrture requirements as well as potenlial future capital projects. Risk Management The Trustees have examined the major strategic, business and operational risks thich the charf(y faces and confirm that systems have been established to enable regular reports to be produced so tha the necessary steps can be taken lo 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 lo ensure that the Parish can continue its &tivilies and the financial statements for the year ended 31 December 2023 can be signed off as a going concem. By order of the Trustees ustee Date Q&o*gGL Jo) Date
St John's Parish Church Caledon Statement of Trustees. Responsibilities The Trustees are resEM)nsibk for prepng the Trustees, Annual Report and the Finarcial Stalements in xcordance Vth the appIable L3w and United Kingdom Accounling StarNJards. The13w appIable to charities in Northern Ireland requires twstees to prepare financial statements for each financial year. Under thal law the trustees have prepared the financial stslements in accordance ¥Mlh Generally Accepted Accounting Practi in the United Kingdom {pLcounling starKlards issued by Ihe Financial Rep)rting Council in the UK, including CharTties SORP (FRS 102). Aco)untiro and Repjrtiro by CharrtEs'. Slalements of Recommended Pr&t1 applicable lo charities preparing Iheir accounts in CordanCe with the Financial Reporting Standard applicable in the Uniled Kingdom and Republ of Ireland (FRS 1021 and promulgated by the Institute of Chartered Accountants in the United Kingdom and Unrted Kingdom Law). Under that law the trustees must not approve the financial slalements unless they are satisfEd that they give a true and fair view of the slate of the affairs of the charty of the statement of financial xtivilEs of the charity for Ihat rij. In preparing these financial staenEnls, the trustees are required to.. select suitable &counting policEs and then apply the consistentEy,' observe the melhods and principles in the Charrties SORP. make judgements and estimates that a reasonab and prudent. slate whether the appltn of lUntIng standards have teen folk)wed, subject lo any material departures disdosed and explained the Financial Statements" prepare the Financial Statements on the going concem basis unkn rt is inappropriate to presume ihal the charity will conlinue in business. The Iruslees are responsible for keeping proper accounting records whh discbse vAlh reasonable uracY at any time the financial posrtion of the charity and to enable them lo ensure that Ihe financial slalements comply wlh the Charities Act (Northem Ireland) 2008 and Ihe Charty (Accounts and Reports) Regulations {NorttEm Ireland) 2008. They are a0 responsib for safeguarding the assets of the charity and for taking reasonable steps for t prevention and detection of fraud and other irregularrties. The trustees are responsible for the maintenance and inlegrty of Ihe cL)rrK)rale and finalla1 infomialion included on the charities website. Legislation in United Kingdom governing the preparation and di5seminalion of financial slalements may drffer from legislalDn in olher jurisdiclKsns. By order of the Trustees 21Jl oll ustee Date J¢a£t Date
St John's Parish Church Caledon Independent Examinerfs report forthe year ended 31 December 2023 I report on the accounts of.Caledon Patish Chjrch forthe year ended 31 December 2023, which are set out on pages 9 to15. Respectlve responsibililies of charity trustees and examlner As the charitrfs trust you are responsble for the prepatatnn of the accounts in accordance with the Charities Acl (Northern Ireland) 2008. It is my respjnsibility to: examine Ihe accounts under secllon 65 of the Chaities kt follow the procedures laid (knvn in the general DiNtions given by the Commisslon under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of independent examinerfs report I have examined tfE charily aco)unts as wuired under stton 65 of the Charities Acl and my examlnation was carried out in eKcOrdan vith Ihe general DireLt3nS given by the Charity Commission for Northem Ireland under section 65(9}(b) of Ihe Charities AGI. My examination included a review of the a(xounting rrdS kept by the charity and a comparison of the accounts presented with those r8cords.11 aL80 includ&d consideralton crf any unusual items or dk%losures in the aunts, and seeking explanalions from you as charity trustees concemirvJ any such matters. My role Is lo state whether any malerial matters have come to my attention givirKJ me cause to beIVe. 1. That accountlng records were not kek* in accordan Iwth tI)n 63 of the Charities Act 2. That the accounts do not accord vAth those a0untIng 3. Thal the accounts do not comply with the accounling requwements of the Charltles AGt 4. Thal there Is furlher Infomiation needed for a proper underslaThJiThJ of the OUnts to be reached. Independent examinerfs statement I have completed my examination and have no concerns li respeLt of the rnattS (1) to (4) listed above and, in connectlon with following the Dlrectlons of the Charity Commission for Northem Ireland, I have found no matters that require drawing your atte Noel Conn FCA Chartered Accountant 7 Seven Houses English Street Amagh BT617IA Date
St John's Parish Church Caledon Statement of Financial Activities for the year ended 31 December 2023 Unrestricted Restricted Endowment Totsl Funds Funds Funds Funds 2023 2023 2023 2023 Total Funds 2022 Note Incoming Resources: Donations and Plate Collections Rental of Premises Receipts from Parish Organisations Fundraising Events Gift Aid Income Charttable Collections Interest ReiVed Investment Income Donations for Church Hall Renovation Other Receipts 20,005 10,370 20,005 10,370 594 12,035 5,196 87 14,461 10,400 275 14,184 9,386 136 61 12,035 5,196 87 6,000 695 2,458 Total Incoming Resources 50,860 50,862 55,598 Resources Expended: Fundraising Events 1,712 1,712 Net Income from Resources Available For Charitable Applications 49,148 49,150 55,598 Expenditure: Diocesan CostslAssessments Church and Hall Running Costs Recl0rylGbe House Costs Administration Costs Donations Other Costs 20,285 9,748 20,285 9,748 18,455 11,188 237 3,125 237 3,125 559 250 Total Charitable Expenditure 33,395 33,395 30,452 Totsl Resources Expended 35,107 35,107 30,452 Net InCoMexpendIture for the year Gross Transfers between funds Net Incomel(expenditure) for the year 15,753 15,755 795 14,960 25,146 95 1793) 15,753 25,146 Reconciliation of Funds Total funds brought forward 580,878 83,500 793 665,171 640,025 Total Funds to Carry FoThRrd 596,631 83,500 680,131 665,171
St John's Parish Church Caledon 10 Statement of Financial Position as at 31 December 2023 Employment of Capital Notes Unrestricted Restricted Endowment Funds Funds Funds 2023 2023 2023 Total Funds 2023 Total Funds 2022 Fixed Assets Tangible Assets Investments 256,281 285,624 83,500 339,781 285,624 328,600 285,620 Current Assets Danske Bank Currenl Account Danske Bank Summitt Account Santander Memorial Fund Al8 Select Account 53,554 38 53,554 38 48,993 38 793 1,127 1,134 1,134 Current Liabilities Danske Bank Loan Account Net Current Assets 54,726 54,726 50,951 Total Assets Less Current Liabllities 596,631 83,500 680,131 665,171 Funds Unrestricted Funds Restricted Funds Endowment Funds 596,631 83,500 580,878 83,500 793 665,171 680,131 We approve these accounts on behalf of the Board of Trustees and confimi that we have made available all relevant records and information required for their preparation 21& 202¢ Trustee Date Jilib Date Jvl Trus
st John's Parish Church Caledon 11 Notes to the accounts for the year ended 31 December 2023 Prindpal accounting pollcles The financial statemenls have been prepared in accordan with applicable Accounting Standards in the United tfjngdom and Ihe Charities Act (Northern Ireland) 2008 A summary of the more Important accounting policies, whlch have been applied con51stently, ts set out below. Basis of accounling The financial slatemenls 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 activities. Restricted Funds Restricted funds are wxounted for in accordance with the particular lemis of trust arising from the express or implied wishes of the donors In so far as these are intended to be binding on the charty. Where such wishes are not intended to be binding, they are tsken into account and recognised in appropriately designated funds. Unrestricted Free Reserves Free ReseNes represent amount which are expendable al the discretion of the trustees in furtherance of the objectives ofthe chatity and which have not been designated for any olher purpose. Such funds may be held in order to finance working capital or Gapital expendilure. Incoming Resources Voluntsry Incorne or capital is included in the Slatement of Ftnanclal Actlwties when the charity is legally entitled to it, its financial value can be quantified wilh reasonable certainty and there is reasonable certainty of ils ultimate receipt. Entitlement to legacies is considered established when the charity has been notffEd of a distrlbution to be made by the executors. Income reiVed in advance of due performan under a contract is accounled for a5 deferred income until earngj. Grants for actlvilies are recognised as Income when the relaled CondItnS for legal entitlemenl have been met. All olher income is accA)unted for on an accrual basis. Resources Expended All reSoUrS expended are accounted for on an accrual basi%. Charitable aclivities include costs of seNlces and granls, support costs and depreciatlon 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-ral to the staffing of the relevant servlce. Finance. HR and 8dministralive staff costs are directly attributable to indivtdual activities by objective. Govemance costs are those assoctated Vth constrtutional and statutory requirements.
st John's Parish Church Caledon 12 Tanglble fixed assets The assets of Ihe Parish, retained for its own use comprise of'.- Church Building aTrd Graveyard Church Hall Gkbe HouselReclory Fixtures and Flttings The Church Building and Graveyard are deemed lo be Heritage assets as defined by the ChaTities SORP (FRS1021. These Heritage assels are not included in the st*ment offinancial position as Information on the cost or valuknn is not available and such Infomialion cannot be oblained at a cost commensurate with the benefrt to the users of the aGcounis and to the parlsh. The church hall is not physically attached lo the church and as such is separable as an indivldual asset. As such tt Is recagnised al cost, being the cost of constructlon of the prOrtY. The Glebe HouselRectory Is recognised at cosl, being the cost of construction of the propety. No depreciation has been provided on the glebe houselrectory as the current estlmated resilual value is not less than it carying value and the remainlng useful life exceeds 50 years. Flxtures and Fittings are recognised at cost and are depreciated on a slraight line basis over a period of 5 years. The church has sel a minimum threshold af cost for an item of £500 for it to be considered b be capilalised as a fixed asset. Fixlures and Fittlngs have been fully depreciated. Investments Fixed Asset investments comprise of Glebe LandslFarmland and investment with NS & l. These investments are initially recorded at cost and are then subsequently statsd at fair value at each year end date. 2 ChurGh and Hall Runnlng Costs Unrestrfcted Restrlctsd 2023 2023 Total 2023 Total 2022 881 (485 881 (485) 1,445 1,261 Church Repairs Stationery Accountancy Insurance Graveyard Maintenance Rates Water Rates EleGIriG Sunday School Expenses Killylea Rectory- 30% of Overheads Caretsker and Organist Communion Expenses General Expenses 426 3,450 2,000 1,446 78 278 426 3,450 2,000 1A46 78 278 420 3,207 2,475 1,414 87 332 370 420 115 769 9,748 370 420 115 769 9,748 520 27 11,188
St John's Parish Church Caledon 13 RectorylGlebe House Costs Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Reclory Repairs Administration Unrestricted Restricted 2023 2023 Totsl 2023 Total 2022 Church EnvebFes Bank Charges 118 119 237 118 119 237 136 423 559 Tangible Assets Glebe Housel Rectory Church Hall Fixtures and Equipment Total Cost Al 1 January 2023 Additions Disposals Al 31 Eecember 2023 175,C 150,100 10,581 3,5C 600 328,6CHJ 11,181 175,000 160,681 4,100 339,781 Depreciation At 1 January 2023 Charge Disposals At 31 Dember 2023 Nel Book Value At 31 December 2023 175,000 160,681 4,100 339,781 At 31 December 2022 175,0(Xl 150,100 3,500 328,600
St John's Parish Church Caledon 14 6 Investments Glebe Landsl Farniland NS&I Inveslment Total Cost At1 January 2023 Additions Disposals At 31 DeGember 2023 285,ClJO 620 285,620 285,000 624 285,824 Movement In Funds At the Movement Transfer5 At the 0110112023 In Funds In Funds 3111212023 Unrestricted Funds General Fund 580,878 15,753 596,631 Restricled Funds None soo 83,500 Endowment Funds Cyril Willis Memorial Fund 793 (795) Total Funds 865,171 15,755 (795) 680,131 Net Movement In Funds, included In tha above are folloM: Incoming Resources Movement Resources Expended In Fund5 Unrestrlcted Funds General Fund So0 (35,107) 15,753 Restrfcted Funds Reslricl&d Endowment Funds Cyril Willis Memorial Fund Totsl Funds 50,862 (35.10n 15,755
St John's Parish Church Caledon 15 Employee Information 2023 Number 2022 Number Emph)yee NumtErs 2023 2022 Staff costs (for the above tEons).. Wages and salaries Sjcial Security Endo*Thent Funds The Endowment Funds relate to CYTII Wllis Memorial FU1, arKJ was Cash in during the year. 10 Collections for Third Parties There has mt been any amounts pahj out to Third Party organi8alions duriro ihe year end&J 31 December 2023. 11 Trustees, Remuneration and Benefrts Other than that noted kelow, there were no Ttustee's rernuneratKJn, benefrts or bans maje during the year ended 31 December 2023. One or more of the Trustees have been reimbursed for approved exFEnses incurr&J in cOnnl)n with the Charty as detailed below. 2023 2022 Total Amount Pahj Number of Ttustees Reimbursed During the year the Parish paid exFenses of £0 relating to the running costs of Glebe HouselRectory.