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 fInar￿la1 slalemenls of the charity for the year ended 31 December
2024. The financial statements have been prepared in acuJrdan￿ with the ac£ountiro ￿1￿leS 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
mern￿rs of the general vestry of the parish, allowing them lo attend and vole al meetings of the general vestry and
to stand for e￿ct￿n 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. Se￿cl 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 advan￿ment of rel￿￿n.
The principal function of Caledon Parish Church is lo support the adVar￿Ment of the Christian religion by promoting,
through the work of Caledon Parish Church the wlN)le misS￿n 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 adVar￿ment of Chrislian religion, Caledon p￿ISh 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 rel￿10n through engagement y￿th the general public, and in
particular ¥Mlh the disadvantaged, the S￿k, 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 benef￿larieS are the general public, and publ
valuation of the benefits can be evhJen￿d 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 rec￿dS and the use made of these r￿￿rdS 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 artef￿15, bul in the course of conservalion and to
make these &￿SSIble lo the public, the enga3emenl of professk)nal staff and serV￿eS is essentia5 bul
incidental lo the fuifilmenl of purpjse.
Achievement and Performance
Caledon Parish Church has weekly se￿1￿$ 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 sch￿1 helping lo maintain gc#Jy standards and practices. In
addition, the r￿tor 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 activit￿5 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 inCl￿e conlribuling lo
spiritual well-being of participants and the reinforcemenl of Christian Values.
Caledon Parish Church has miligaled any potential ham from the activities thrO￿h the Imp￿Mentation of the Church
of Ireland policy on Safeguarding Ttust.
The parish has given careful c0nshlerat￿n 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 D￿ernber 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 D￿ceSan
CoslslAssessmenls tolalling £21,398 (2023,. £20,285) and the Insuran￿ totalling £3,97812023'. £3,450).
Caledon Parish Churth continues lo in a reasonable fInar￿la1 siae as * the 31 ￿ember 2024 wlh lolal cash
funds of£61,327 {2023.' £54,726).
Caledon Parish Church aims lo relain sufficient reser￿eS 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*lL￿1 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 COn￿rn.
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 CÈ￿Mber 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 CommisS￿n under section 6519)(b) of
the Charities Act
slate whether part￿Ular mallets have lo my attent￿n.
Basis of independent examinerfs report
I have examined charity accounts as r4uired under S￿l￿n 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 r￿rdS 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 rec￿dS 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 Re￿iVed
Inveslmenl Income
Legacy Donations
Other Re￿iptS
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 V￿th 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 part￿ular 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 deS￿nated 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 deS￿n21&Y any other purpose. sL￿h 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 wndrt￿nS for legal enlillement have
been met. All other income is ￿Unted for on an &crual basis.
Resources Expended
All resour￿5 expended are accounted for on an ￿rUal basis. Charitable activrties include costs of serV￿eS and
grants, support costs arKI depr￿latIOn on related assets. Costs of generating funds similarly include fundraising
livilies. Non -staff c￿SIS not attribut&Y to one category of ￿1￿lty are allocated or apportioned pr￿rat lo the staffing
of the relevanl servi￿. Finan￿, HR and administrative staff costs are dir￿tty 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 d￿Med 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 Stra￿hl 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 De￿mber 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 cann￿t￿n 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 G￿be HouSe1R￿lOry.