St John's Parish Church Caledon {Northem Ireland Charity Commission Number: 103970) Report of the Trustees and Annual Accounts forthe year ended 31 December 2024 Noel Conn & Company Chartered Accountants
St John's Parish Church Caledon Accounts for the year ended 31 December 2024 Contents Page Trustees and Other Information....................................... ReportoftheTrustees....................................................... statement of Trustees, Responsibilities..................................................... Reportofthe Independent Examiner............................ ststement of Financial Activities................................ statement of Financial Position......,.,......,..,.................. .10 Notes to the Flnancial Statements....
St John's Parish Church Caledon Trustees and Other Information Truslees The Earl of Caledon Mr Harper Doupe Mr Geoffrey Mccoy Mr William Filzsimmons Mr Norman Morrow Mrs Lorraine Livingslone Mrs Doris Morrow Mr David Livingslone Mrs Anne Herron Miss Rebecca Livingstone Mr Richard Livingslone Mrs Karen Morrow Mr Clarence Livingslone Mr David McNeill Mrs Katie O'Donoghue Mrs Pam Morrow Rev Forresl William Atkins Church Treasurer Mrs Doris Morrow 72 Minterburn Road Caledon Country Tyrone BT68 4XH Principal Office Bearers Rector, Rev'd F.W. Alkins M.A. BD Rector's Church Warden.. Mr David Livingslone People's Church Warden.. Mr Harper Doupe Independent Examlner Noel Conn FCA 7 Seven Houses English Street Armagh BT617LA Principal Bankers Danske Bank Business Banking PO Box 183 Donegall Square Wesl Belfast Charity Commission Nl Number 103970
St John's Parish Church Caledon Trustees report for the year ended 31 December 2024 The Trustees present their rewrt along with the fInarla1 slalemenls of the charity for the year ended 31 December 2024. The financial statements have been prepared in acuJrdan with the ac£ountiro 1leS set out of page 11. Governing Document and Constitutlon ofthe Charity Chapier111 of the ConslituiKJn of the Church of Ireland govems Parishes and Parochial Organisalion. The Select Vestry members are the Charity Trustees, Organisatlon The Trustees who have served during the year are detailed out on page 3. The selecl vestry (Truslees) is responsible for the fabric, fumishings and finances of the Parish. The Select Vestry consists of the member of the clergy serving the Parish, the churchwardens, glebe wardens and generalty nol ff)re than 12 other members of the general vestry elecl&J at the General Veslry. The seknt vestry is chaired by the incumbent. All members of the Church of Ireland vtho a over age of18 and are erther resKlent wrthin the parish or live elsewhere bul have been accustomed members of the congregation for at least three months, may register as mernrs of the general vestry of the parish, allowing them lo attend and vole al meetings of the general vestry and to stand for ectn lo the select vestry. Meetings of Ihe general vestry are held ai least once a year. The select vestry is elected as part of the General Vestry rrEeting. The select vestry will hold their F4)silions for a Feriod of one year. Secl vestry members may be rfrelecled annually and there is w limrt on the number of terms which may be served. Objectives and Activtties The charitable purpose of the Church of Ireland is the advanment of reln. The principal function of Caledon Parish Church is lo support the adVarMent of the Christian religion by promoting, through the work of Caledon Parish Church the wlN)le misSn of the Church, pastoral, evangelistic, social and ecumenical. Being open lo and engaging wth letY as a ole a offering support for those needing help are fundamental to the kvaclical delivery of the tEnefrts of Chrislk3nily. As a result of &livily in the pursurt of the adVarment of Chrislian religion, Caledon pISh Church has custody of property and of records, malenals and artefacis of sKJnificance lo the cultural and religious herrtage and maintenance of which is undertaken by the select veslry of Caledon Parish Church. Statement of Public Benefit The Trustees believe that both our PUTpJses and Ihe xtivities undertaken in this last financial year clearly saisfy ekmenls of the publr benefit requirement in the folk)vAng way.. 1. The expression of the precepts of the Christian rel10n through engagement yth the general public, and in particular ¥Mlh the disadvantaged, the Sk, the elderly and the young is a public benefit. This can be measured and eVkIen through increased la1 inlegratKsn and pastoral care delivered at the point of need. The direct benefit of participation in Church lrfe includes the enjoymenl of public worship and the giving and receiving of pastoral ministry, irnprov8J underslarvjing of the values relating to civic engagement, community cohesion and providing a bndge between diverse groups as well as improved educational outcomes through the Church's ministry of leaching. The beneflarieS are the general public, and publ valuation of the benefits can be evhJend through attendan at public worship, participation in Church governance and willingness to support through contributions the continuing witness of the Church. The wider benefrt lo the public wll outweigh any delrimenl arising in the course of Christian outreach. Any private benefit arising out of fulfilmenl of our Christian ministry or lo lay staff is essential lo the fulfilmenl of the purpose of the advancement of relig)n. No Trustee 1VeS remuneration, reward or other private benefit for carying out their Trustee resFrf)nsibilily.
St John's Parish Church Caledon 2. The direct benefrts flowing from this wrpose include the proviS)n of archive records, public enjoyment of cultural and historic buildings and artefacts such as church plate, furnishings and materials as well &8 an overall improved appreciation of longstanding Christian herilaje. This is demonslraled through on-going provision of cesS lo recdS and the use made of these rrdS in, for example, research and genealogy, through conseNation efforts in respect of records, property arml artefacls and the subsequent and continued requests for access and use of our materials by der society. There is no harm arising from the purpose. The beneficiaries are the general public. No private tenefil is received by Iruslees fulfilling their Iruslee responsibilities in respect of these records, buildings or artef15, bul in the course of conservalion and to make these &SSIble lo the public, the enga3emenl of professk)nal staff and serVeS is essentia5 bul incidental lo the fuifilmenl of purpjse. Achievement and Performance Caledon Parish Church has weekly se1$ on Sunday mornings comprising ofa mix of Holy Communion, Family Services, Baptism Services and Morning Prayer loJelher wilh various other special services during the year such as Lenten Services, Holy Week Services, Harvest Thanksgiving Services, Advent and Christmas Carol Services. The Church was able lo raise funds for Air Ambulance Nl, Alzheimer's Society and the Southem Area Hospice during the year lolalling £3,00J. A range of other activities are also provided by Caledon Parish Church either by the church direct or through various church organisalions such as Sunday Schcol, Boy's Brigade, GITI Guides and Mothers, Union. The church continued in 2024 to provKJe Pasloral Car& A Number of members of Cabedon Parish Church serve on Board of (k)vemors of the ktal control Primary School and support and encourage the wDrk of the sch1 helping lo maintain gc#Jy standards and practices. In addition, the rtor of Caledon Parish Church lakes assemblEs once a rronth 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 activit5 outlined above demonstrate how Caledon Parish Church continues lo implement ts charitable purposes and meets the public benefit requirement. Benefits to the rr£mbers of the public inCle conlribuling lo spiritual well-being of participants and the reinforcemenl of Christian Values. Caledon Parish Church has miligaled any potential ham from the activities thrOh the ImpMentation of the Church of Ireland policy on Safeguarding Ttust. The parish has given careful c0nshleratn to the Charity Commission for Northem Ireland's guidance on public benefit lo ensure that Ihe activities entered into during the year have helped to achieve the Parish's objectives and activities, as well as providing publ benefrt.
St John's Parish Church Caledon Financial review and Investment Policy During Ihe year ended 31 Dernber 2024, the principal source of income of Caledon Parish Church continues lo be from donations and plale collections lolalling £21.04612023.. £20,005) The principal expenses of Caledon Parish Church during Ihe year was in $1 of payments regarding DceSan CoslslAssessmenls tolalling £21,398 (2023,. £20,285) and the Insuran totalling £3,97812023'. £3,450). Caledon Parish Churth continues lo in a reasonable fInarla1 siae as * the 31 ember 2024 wlh lolal cash funds of£61,327 {2023.' £54,726). Caledon Parish Church aims lo relain sufficient resereS to ThEet rts expected future expendtiure requirements as well as potential future capital projects. Risk Management The Trustees have examined the major slraegic, business and oper3ti)nal risks vthich the charrty f&es and confirm that systems have been established to enable regular reports to be prc*lL1 so thal the necessary steps can be taken lo reduce these risks. Going Concern The Iruslees have reviewed its planned expendrture for Ihe year ahead 2nd are satisfied that there are adequate funds available lo ensure that the Parish can continue ils &tNilES and financial stalemenls for the year ended 31 Decemt£r 2024 can be signed off as 2 going COnrn. By order of the Trustees Trust Date ustee Date
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 lo charft*es in Northern Ireland requires the trustees to prepare financial statements for each financial year. Under that law the Iruslees 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 1021. Accounting and Reporting by Charities. Statements of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS1021 and promulgated by the Institute of Chartered Accounlanls in the United Kingdom and United Kingdom Lawl. Under that law the Iruslees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the stale of the affairs of IFie charity and of the statetnent of financial activities of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitable &counting policies and Ihen apply the consistently., observe the methods and principles in the Chari(ies SORP., make judgements and eslimales that a reasonable and prudent., state whether the application of PLcounting standards have LEen followed, subject lo any material departures disclosed and explained the Financial Statements., prepare the Financial Statements on the going concern basis unless it is inappropriate lo presume that the charity will continue in business. The Iruslees are responsible for keeping proper accounting records which disclose with reasonable uracY al any time the financial position of the charity and to enable them lo ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008 and the Charrty (Accounts and Reports) Regulations (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Iruslees are responsible for the maintenance and integrity of the corporate and financial informaion included on the charities website. Legislation in United Kingdom governing the preparation and dissemination of financial Slatemenls may drffer from legislation in other jurisdictions. By order of the Trustees Trustee Date Tru Date
St John's Parish Church Caledon Independent Examinerfs report for the year ended 31 December 2024 I report on the accounts of Caledon ParEh Church for the year ended 31 CÈMber 2024, whiGh are set out on page5 910 15. Respective responsibilities of charity trustees and examiner As the charity's trustees you are resrKJnsible for preparalb)n of Ihe )UnIS in accordance with the Charities Act {Northern Ireland) 2008. It is my respK)nsibility to.. examine the accounts under section 65 of Ihe Charities Act follow the prLxedures laid down in Ihe general Directions given by Ihe CommisSn under section 6519)(b) of the Charities Act slate whether partUlar mallets have lo my attentn. Basis of independent examinerfs report I have examined charity accounts as r4uired under Sln 65 of the Charities Act and my examination was carried out in accordance wtth the general Directmjns given by tkE Charity Commission for Northem Ireland under section 65(9llb) of the Charities Act. My examination included a review of the accounting rrdS kept by the charrty and a comparison of the accounts presented with those records.11 aLso included consKleration of any unusual items or disclosures in the accounts, and seeking explanatK)ns from you as charity Irustees concerning any such matters. My role is lo state whether any material matters have come to my attention giving me cause to believe.. 1. That accounting recdS were not kept in accordan wth sectKsn 63 of the Charities Ad 2. That Ihe accounts do nol accord with those ac£ounting 3. That Ihe accounts do nol compty with the accounting requirements of the Charities Act 4. That there ts further information needed for a proper underslanding of the accJ)unts to be reached. Independent examinerfs statement I have completed my examination and have no concerns in respect of Ihe matters (1)10141 lisled above and, in connection wth followng the Directions of CharTly Commission for Northern Ireland, I have found no matters that require drawing lo your attention. LS Noel Conn FCA Chartered Accountant 7 Seven Houses English Street Arrnagh BT617LA Date
St John's Parish Church Caledon Statement of Financial Activities for the year ended 31 December 2024 Unrestricted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total Funds 2024 Total Funds 2023 Note Incoming Resources: Donations and Plate Collections Renlal of Premises Receipts from Parish Organisations Fundraising Events Gift Aid Income Charitable Collections Interest ReiVed Inveslmenl Income Legacy Donations Other ReiptS 21,046 10,130 595 3,498 4,936 129 141 21,046 10,130 595 3,498 4,936 129 141 20,005 10,370 594 12,035 5,196 87 117 4,000 4,000 2,458 Total Incomlng Resources 44,475 44,475 50,862 Resources Expended: Fundraising Events 1,712 Net Income from Resources Available For Charitable Applications 44,475 44,475 49,150 Expenditure: Diocesan CostslAssessments Church and Hall Running Costs RectorylGlebe House Costs Administration Costs Donations Other Costs 21,398 12,134 21,398 12,134 20,285 9,748 240 3,610 240 3,610 237 3,125 Total Charitable Expenditure 37,870 37,870 33,395 Totsl Resources Expended 37,870 37,870 35,107 Net IncomelExpenditure for the year Gross Transfers between funds Net Incomel(expenditure) for the year 6,605 6,605 15,755 795 14,960 6,605 6,605 Reconciliation of Funds Total funds brought fowdrd 596,631 83,500 680,131 665,171 Total Funds to Carry Forward 603,236 83,500 686,736 680,131
St John's Parish Church Caledon 10 Statement of Financial Position as at 31 December 2024 Employment of Capital Notes Unrestricted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total Funds 2024 Tolal Funds 2023 Fixed Assets Tangible Assets Inveslmenls 256,281 285,628 83,500 339,781 285,628 339,781 285,624 Current Assets Danske Bank Current Account Danske Bank Summitt Account Santander Memorial Fund AIB Selecl Account 60,147 39 60,147 39 53,554 38 1,141 1,141 1,134 Current Liabilities Danske Bank Loan Account Net Current Assets 61,327 61,327 54,726 Totsl Assets Less Current Liabilities 603,236 83,500 686,736 680,131 Funds Unrestricted Funds Reslricled Funds Endowment Funds 603,236 83,500 596,631 83,500 686,736 680,131 We approve these accounts on behalf of the Board of Trustees and confirm that we have made available all relevant records and information required for their preparation Trustee Date Trus Date
St John's Parish Church Caledon 11 Notes to the accounts for the year ended 31 December 2024 Principal accounting policies The financial statements have been prepared in accordan wtth applicable Accounting Slandards in the United Kingdom and the Charities Act (Northern Ireland) 2008 A smjmmary of more imFQrtant Coun1lng policies, thich have been applied consistently, is sel out bek)w. Basis of accounting The financial statements are weparaj in )rdance Vth the historÉcal cost convenlion mcmjrfied by the revaluation of rtain fixed assets. Taxation The charity is exempt from tax on ils Charitab activilES. Restricted Funds Reslricled funds are )unted for in &cordance with the partular lems of trust arising from the express or implied wshes of the donors in so far as these are intended lo be birvjing on the charty. Where such wishes are not intended lo be binding, they are laken into acLounl and recoJnised in appropriately deSnated funds. Unrestricted Free Reserves Free Reserves represent amount vthich are experKlabSe at the discrelKJn of the truslees in furtherance of the objectives of the charity and which have not teen deSn21&Y any other purpose. sLh funds may be held in order to finan working capital or capilal expenditure. Incoming Resources Voluntary income or capital is included in the Statement of Financial ActivitEs when the charity is legally enlilled lo it, its financial value can be quantrfied wth reasonable rtainlY and there is reasonable certainty of rts ultimate receipt. Enlillement lo legacies is conshjered established when the charity has been nolrfEd of a distribution to be made by the executors. Income received in advance of due performan under a conlracl is accounted for as deferred income until earned. Grants for aclivilies are recognised as income vthen the related wndrtnS for legal enlillement have been met. All other income is Unted for on an &crual basis. Resources Expended All resour5 expended are accounted for on an rUal basis. Charitable activrties include costs of serVeS and grants, support costs arKI deprlatIOn on related assets. Costs of generating funds similarly include fundraising livilies. Non -staff cSIS not attribut&Y to one category of 1lty are allocated or apportioned prrat lo the staffing of the relevanl servi. Finan, HR and administrative staff costs are dirtty attributable lo individual &tivities by objective. Govemance costs are those associated with conslrtulional and slalutory requirements.
St John's Parish Church Caledon 12 Tangible fixed assets The assets of the Parish, retained for ts own use comprise ot.- Church Building atKI Graveyard Church Hall Glebe HouselRectory Fixtures and Fittings The Church Building and Graveyard are dMed to be HerrtaJe assets as defined by the Charities SORP IFRS 1021. These Heritage assets are not included in the statement of financial posi(k)n as information on the cost or valuation is not available and such infomiation cannot tk obtained at a cosl commensurate with the benefrt lo the users of the accounts and to the parish. The church hall is not physicalty attached lo Ihe church and as SLKh is separa)le as an indNRdual assel. As such it is recognised al cost, being the cost of construclK)n of the property. The Glebe HouselReclory is recognised at cnsl, being the cost of conslruclion of the propety. No depreciation has been provided on the glebe houselrectory as the current estimated residual value is not sS than it carrying value and the remaining useful lrfe exceeds 50 years. Fixtures and Fittings are recognIs al cost arKI are depreciated on a Strahl line basis over a period of 5 years. The church has set a minimum threskild of cost for an item of £500 for rt to be considered to be capitalised as a fixed asset. Fixtures and Fittings have been fully depreciaed. Investments Fixed Asset investments comprEe of Glebe LandslFarmland and investment with NS & l. These investments are initially recorded at cost and are then subsequendy slated at fair value at each year end date. Church and Hall Running Costs Unrestricted Restricted 2024 2024 Total 2024 Total 2023 1,738 217 1,738 217 881 {485) Church Repairs Stationery Accountancy Insurance Graveyard Maintenance Rates Water Rates Electric Killylea Reclory - 30 /D of Overheads Caretsker and Organist Communion Expenses General Expenses 492 3,978 2,000 1,516 87 412 366 420 492 3,978 2,000 1,516 87 412 366 420 426 3,450 2,000 1,446 78 278 370 420 115 769 9,748 908 12,134 12,134
St John's Parish Church Caledon 13 RectorylGlebe House Costs 2024 2024 2024 2023 Rectory Repairs Administration Costs Administration 2024 2024 2024 2023 Church Envelopes Bank Charges 129 111 240 129 111 240 118 119 237 Tangible Assets Glebe Housel Rectory Church Hall Fixtures and Equipment Total C03t Al 1 January 2024 Additions Disposals Al 31 December 2024 175,000 160,681 4,100 339,781 175,000 160,681 4,100 339,781 Depreciation Al 1 January 2024 Charge Disposals Al 31 December 2024 Net Book Value At 31 December 2024 175,000 160,681 4,100 339,781 Al 31 December 2023 175,000 160,681 4,100 339,781
st John's Parish Church Caledon 14 Investments Glebe Landsl Farmland NS&I Investment Total Cost At1 January 2024 Addilions Disposa At 31 December 2024 285,OtM) 624 285,624 285,000 628 285,628 Movement in Funds 0110112024 In Funds In Funds 3111212024 Unreslrjcted Fund8 General Fund 596.631 6,605 603,236 Restrlcted Funds None 83,500 83,500 Endowment Funds Cyril Willis Memorial Fund Total Funds 680,131 6,605 686,736 Incoming Resource8 Movement Net Movement in Funds, Included In the above are follows: Resources Expended In Funds Unrestricted Funds General Fund 44875 (37,870) 6,605 Restrfcted Funds Restdcted Endowment Funds Cyril Willis Memorial Fund Total Funds 44N75 (37,870) 6,605
St John's Parish Church Caledon 15 Employee Inforniation 2024 Number 2023 Number Empk)yee Numbers 2024 2023 Staff costs (for the above Fef50ns)'. Wages and salaries Social Security Collections for Third Parties There has not been any amounts paid out to Third Patty organtsalions during Ihe year end&J 31 Dember 2024. 10 Trustees, Remuneration and Benefrts Other than that noted below, there were no Trustee's remuneralion, berefrts or k)ans made during the year ended 31 December 2024. One or more of the Twstees have been reimbursed for approved expenses incurr&J in canntn with the Charty as detailed below: 2024 2023 Total Amounl PaKI Number of Trustees Reimbursed During the year the Parish paid expenses of £488 relating to the running costs of the Gbe HouSe1RlOry.