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 Gp￿ffreY 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 Par￿hla1 organisat￿n. 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 se￿ct
vestry is elecl&Y as part of the General Vestry rreeting. The select vestry will hokfj their posrtKJns for a Feriod of orse
year. se￿GI 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 rel￿￿n.
The principal function of Caledon Parish Church is10 support the adVar￿ment of the Christian religion by promoting,
through the work of Caledon Parish Church whole miSs￿n of the Church, pastoral, evangelistic, 9Jcial and
ecumenical. Being open lo and engaging v￿th 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 ajVar￿Ment of IIE Christian relKJKJn, Caledon p￿ISh Church has custody
of property and of records, materials and artefacts of sMJnIf￿nce lo Ihe cullufal and reluious IErrtage and
maintenance of wh￿h 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 eXpreSS￿n of the precepts of the Christian religion thrO￿h engagement v￿th 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 ev*Jenced 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 tr￿tween diverse groups as V￿11 as improved ￿ucatIOnal
outcomes through the Church's ministry of te￿hIrWJ. The benef￿larES 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 Outre￿h. Any
private beneftt arising out of the fU￿lIment of our Christian ministry or to lay staff is essential to the fuifilment
of the purpose of the advancement of rel*3Ksn. 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 proVis￿n 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 r￿ordS in, for example, research and genealogy,
Ihrough conservation efforts in respecl of records, property arKI artefacts and the Subs￿Uent and continued
quests for access and use of our materials by wxler sOC￿ty. There is no harm arising from the purpose.
The beneficiaries are the general publ￿. No prwale teneftt is received by truslees fU￿illIng their trustee
responsibilitEs in reS￿t 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 serVi￿S, Advent and Christmas Carol se￿1￿. The
Church ran a Christmas Tree Feslival in D￿EMber 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 eIt￿r 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 proV￿e 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 V￿rk of the sChC￿l helping to maintain gcKJd standards and prxtices. In
addition, the r￿lor of Caledon Parish Church takes aSSeMt￿￿S once a rr￿nth in the Sch￿1.
Caledon Parish Churth sUp￿rtS the work of other charitEs and mi&sK)nary work by either makiro donat￿nS or
hokling special Co1￿CtIOnS in resw of same.
The activities outlined atove demonslrale how Ca￿on P￿ISh 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 reinfOr￿ment of Christian Values.
Caledon Parish Church has Mitigat￿ any polenlial ham from the activtlies through the implementation of the Church
of Ireland poI￿Y 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 V￿11 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 prep￿ng the Trustees, Annual Report and the Finarcial Stalements in xcordance
V￿th the appI￿able L3w and United Kingdom Accounling StarNJards.
The13w appI￿able 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 ￿ri￿j.
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 appl￿t￿n 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 wh￿h 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 a￿0 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 final￿la1 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 s￿tton 65 of the Charities Acl and my examlnation was
carried out in eKcOrdan￿ vith Ihe general DireLt￿3nS 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 r￿rdS 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 a￿unts, 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 beI￿Ve.
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 a0￿untIng
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 rnatt￿S (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 Re￿iVed
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
Recl0rylG￿be 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 InCoMe￿xpendIture 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 re￿iVed 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 CondIt￿nS for legal entitlemenl have
been met. All olher income is accA)unted for on an accrual basis.
Resources Expended
All reSoUr￿S 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 V￿th 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 prO￿rtY.
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 De￿mber 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
So￿0
(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 tE￿ons)..
Wages and salaries
Sjcial Security
Endo*Thent Funds
The Endowment Funds relate to CYTII Wllis Memorial FU￿1, 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 cOnn￿l￿)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.