St John's Parish Church Caledon (Northern Iréland Charity Cornmisslon Number. 103970) Report of the Trustees and Annual Accounts for the year ended 31 December 2025 Noel Conn & Company Chartered Accountants
st John's Parish Church Caledon Accounts for the year ended 31 December 2025 Contents Page Trustees and Other Information........................................ Report of the Trustees.. statement of Trustees, Responsibilities. Report ofthe Independent Examiner........... Staternent of Financial Acltvifies....... Statement of Financial Posltion.................. .10 Notes to the Financial Statements..... .11
st John's Parlsh Church Caledon Trustees and Other Informatlon Trustees The of Caledon Mr Harpgr Dou Mr Geoffrey Mccoy Mr William Fitzsin¥nons Mr Noman Morrow Mrs Lorraine Livingstone Mrs Doris Morrow Mr D8vid Llvingstone Mrs Anne Hffjn Mrs K Morrow Mr D McNeill Mr C Livingsbne Miss R LiMngslone Mrs K O'oonaghue Mr R Livingslone Rev Forrest wilaM Atkins Church Treasurar Mrs Dori8 Morrow 72 Minlerbum Road C8ledon Country Tyron8 BT68 4XH Prlnclpal Offlce B&8rern Rector.. Rev'd F,W. Alklns M,A BD Rèctorfs Church Warden.. Mr David Livingstone Peoplè's Church Warden.. Harper Dwpe Independent Examlner Noel Conn FCA 7 Seven Houses English Street Armagh BT617LA Prlnclpal Bankers Danske Bank Business Banking PO Box183 Donègall squa Wesl Belfast Charfty Commlsslon Nl Number 103970
St John's Parish Church Caledon Trustees report for the year ended 31 December 2025 The Trustees present their rep)rt abng wth the finala1 statements of the chanty for the year ended 37 Eecember 2025. The financial statements have teen prepared in ¥rae wth the rnntsr¥J sel out of paJe 11. Governing Document and Constltuuon of the Charity Chapler111 of the Constitubon of the Church of I govems Parishes aTrJ Parcchil Organ¢sation. The Sèle¢t Vestry memtet5 are the Charty Trustees. Organlsation The Trustees who have sewl durirg the year are detailed out on paJe 3. The select vesty (Trusleesl is responsible for the fab. fumtshirKJs and finaws of the Parish. Tl Select Vesty consists ol the member of the cl&rgy seNing the Parish. the churchwardens, glebe watdens and generally not more than 12 other memtErs Df the general vesty elected al Ihe General Vesty. The set bP5ty is chw'red by the incumbent. All members of the Church of Ireland who are over the aje of18 and a eitsr resident within the parish or live elsewhere but have teen UstOmed memters of congregation for al kasl three months, may register as members ol the general vestry of the pansh, alkiirKJ them lo attend and vote al meets'ngs of the general vestry and lo sland for eleclK)n to the se*1 vesty. Meebngs ol the general vestry are held al least once a year. The select vestry is elected as part of the General Vesty meeting. The sethl vestry will hold their posibons for a rIOd ofone year, Select vestry Mernbe may te rfrelecled annually aTrJ there 15 rn limit on the number of tem which may be seNed. Oblectlve8 and Actlvltles The charitable purFose ofthe Church of Ilaa is the Varrment ol rel. The principal function ol cadOn Parish Church is to SUPFQrt Vancement of Christs'an religion by promotirYJ. through the woth of Caledon Parish Church the vthole mission of the Church, pastoral, evangelistic, scLial and ecumenical. Being open lo and engaging wlh sc¢Ety as a vthole a offerirvJ SUFPJrt for those nee(litYJ help are fundamental lo the pwtical delivery of the berpfrts of Chnsbanty As a result of activity in pursuit ol the advancement ol thè Christian ligion, Caledon Parish Church has custody ol property and of records. materials and 3rtefts ol snianCe to the culiural and religious heritage and Maintenan of whh is undertaken by the select vestry ol Caledon Parish Church. Statement of Publlc Benefit The Trustees believe that both our purwises and the %tiwbes urmlertaken in this Lqsl finar181 year ckarty satisfy elements ol Ihe publK tenefil requirement in fdkJwiTrJ way.. l. The eXpSSion of the precepts ol the Christian religion through eagement with the general public, and in particular with the disadvanwed, the sick, the eldetly arvj the YoUj is a publ benefft This can be measured and evidenced through irLreased s(tial intÈgration and pastoral Ca delivered al the point of need. The direct benefit of participation in Church lrfe iludeS the enjoyment ol publ w0h1P and the giving and lng of pasloTrl ministy, improved understarKling ol the values relats'ng lo civic engagement, community cohesion and providing a bridge beten diverse groups as well as improved educatmjnal outcomes through the Church's ministy of teaching. The beneficiaries are Ihe generdl public, and the publ valuab'on of the benefits can te evidenced through attendare at publ YK)rship, paTticipatron in Church govemance and wllingness lo support through contributions the conb"nuing wtness of the Church. The wider benefit lo the publ vall ouiweigh any delrimenl arising in the course of Christian outreach. Any private benefit arising out ol the fulfilmenl of our Christsn ministy or to lay staff is essenb.al to the fijlfilment of the purFose of the advancement ol religw)n. No Trustee receives iemuneration, rewanl or other private benefit for carrying out ItEir Twslee resporlti1rtY.
St John's Parish Church Caledon 2. The dired benefrts flowng from this wrpose inckbye the provi5K)n ol archive records, public enjoyrnenl ol cuttural and histor buihlings arvj artel&ls wch as thurch pkle. furnishirrfJs and malerraLs as well as an overall improved appreciation of kjngslandiw Chnslian herftJJe. This is demonslraled through owoing provision of esS lo recrd$ the use Mle ol Ihese rttords in. for example, research and genealogy, through CcSerVation efforts in respect ol records, woperty arn1 artef&ts and the subsequent and continued requests lor acLess aThJ use of our materials by wkjer SOcty. There LS no harm arLsing from the purpose. The beneficiaries are the gera1 publ. No prNale tenefil is received by Iruslw fu1111ng their trustee responsibilrties in respect ol these red$. buiklings or artelxts, but in the o)utse ol conservation and lo rnake these accessib lo the publ. eng4ernenl ol professnal staff and swvKes is essential bul inCental lo fulfinI ol purFQSe. Achievement and Perforniance Caledon Partsh Church has weekty services on Sunday m(1ng5 comprising of a mix ol Holy Cornmunion, Farni Services, Baptism Semces and Moming Prayer Itjjelher wth vauS olher sFecial servtes during the year swh as Lenten Services, Hoty Week &rvices, Harvest Thanksgivirg Serytes, Advent and Christmas Carol servi$. The Church was abk lo rase fulS Bwnardos and The Ho¥)re duriThJ Ihe star. On Friday 5 Cwernber 2025 the chch hekj an Evenir¥J of chrlma5 MUS Ki Churd5hill Primary &hool for the o)mmunity. This was a greal smss and gst Swjr irKILwJgJ the Nl Milrtary WNes Cl#J'r aThJ Corge Jones. A rang8 of other activitS are 0 pro1j by CJJon P¥¢h Churth eit11 by the cwch direcl or Ihro(trJh various church organisalK)ns SLth as gjnday sc1. B0S BrwJaJe. Girt aThJ unn. The church continued in 202510 provbje Pastoral Caro A Number of mernbers ol CadOn Parish ChCh seNe on Il Board of ¢V¥rS oflhe k¢al Controlled Primary School and support and eoUrage Ihe w)rk crf the school helng lo mainlain gcoj stand¥ds and practices. In drtion, the of Cal&Jon Parh Church lakes a5sembks once a mnlh in the thMJl. Caledon Parish Chuich supports the w)rk d dher charrtEs missvjnary by pither makiThJ donatn$ or hokjing speck81 colkclijns in res[¢ of same. The actwitEs outlined atJve demnslrale how Cabjon Ptsh Church ContlueS lo imrlemenl its charitable purposes and meets the publ benelrt requiremenl. Benefrts lo Ihe Trmbers ol ine contributing lo spirrtual well-being ol partripanls and ihe re1n1cn*nI ol Chnsliqn Values. Caledon ParLsh Church has mrtiga1 any wtentkl hami Irom the lmS IhroLuh the iMpMen1a11on oflhe Church of Ireland poIY ori Safeguarding Tru51. The parish has given careful conshJeralK)n lo the Charity Comrnission for Northern Ireland's guidance on publ benefit lo ensure that the tiVleS ente into during the year have helped to &hve Ihe Pansh s ob2eclives and act1wts, as well as provkling publ Lerfrt.
St John's Parish Church Caledon FinancSal review and Investment Policy During the year end 31 DEmlE[ 2025, the witKipal source of incA)me of Cabjon Pansh Church continues lo be from donatn8 and plate colknlioFIS lolalhNJ £19 65112024.. £21,046) The principal exFenses of Cabjon Parish Church during year wa8 in res of payrnents rwJwding Dkxesan CoslslAsses5fTEnls lolalling £22,02512024., £21,398) the Insuran lo13lling £4.053 IK)24.' £3,978). Caledon Parish Churth continues lo te in a reasonab finarKial slate as at the 31 ceMIr 2025 wlh lolal cash funds of £62,32412024'. £61,327). Caledon Parish Churth aims to retsin sufficEnl reserves lo ts extl future extEndrture r4uirernents a5 well as potential future capftal projects. Risk Management The Trt have examird maior Strat, business OFeratnal risks the challty and confirm that systems have been establtshed lo e2b12 regular repyts lo be pr(JL 50 tha the twessary steps can be taken lo reduce these risks. Golng Concern The Iruslees have reviewed its planned exFenditvre year ahead arNJ we satisfied that there are aequale funds avaikible lo ensure that the Parish can continue ils &lwilEs and financial statements lor the year ended 31 DMtr£r 2025 can be suned off 35 a going Coem. By order ol the Trustees ?LJ fvL 1&" 5 Trus ee Date stee Date
st John's Parish Church Caledon Statement of Trustees. Responsibilities The Trustees are responsible for prepariThJ the Trustee5' Annual Report and the Finawal Statements in rdance wrth the applicable law and United Kingdorn ACUtIng StsrKJards. The law applicab lo charrtS in Northem Iland requires Iru5tees Lo prepaTe financial sl8temenls fur e&h financial year. Under that L3w the Ite&S have prepar&J the fina1 statements in xcordance with Generally Accepted Accounliry Prt£ in the United Kingdom l&o)unling standards ISSU by the Financial ReportifKJ Council in the UK, including Charities SORP IFRS 1021. Acc(yJnliTvJ and RetK)rtiw by Chanties. Statements ol Recommended Pradice applrable lo chwrties prepariw Ihew accounts in aCdanCe vith Finawial Reporting Standard applble In the Un(ted ngdoM and Republr of Ireland IFRS 1021 and PToMUkJal by the InslilLrte of Chartered Accountants in the Unrted Kingdom arnl United KirrtJdom Lawl. UrKler that Liw the Iruslees rnusl not approve the financial slalernerrts unless they are sati8[d Ihal they give a true and fair thew of Ihe stale of the affairs of the chanty and of the statement of financia actwiks ol the cha[Y f that FericJ. In prepariry these financial aten*nls, the trustees are r8]uired lo.. select SUEtable untIng then aptAy the consi8teThlty'. observe the fflets afj princip$ in the Charitiès SORP,. make JudgerynIS arKt estimates tt1 a reasonabk aThl prudenl., slate thelherlhe atalK)n ol ntij slandards have teen folhjwj. suwt to any material departur disck)sed and explained the Financiql Slatemernls., prepare the Financial Statements on the goiw cOrrn basis unless it i8 Inappro[le lo kKesume that the charrty will continue in business. The Iruslees are responsib for keepiryJ pruitr records dithse ¥th reasonab VraCY at any lime the finawial wsrtion of the chanty and lo enable them lo ensure Ihal the financial slalemenls Comp with the Charities Act (Northem Irelandl 2008 and the Charty IAccounls Reports) Regulations [NortM Ireland) 2008. They are abo restKJnsibk for safeguardirvJ the assets d the chanty and tnce lor taking ieasonabk steps lor the prevention and detection of fraud aThJ other itregu1arit. The trustees are responsib for mainlenm arn1 inlegfity ofthe u)rwate aThJ fina[la1 inforn)atK)n incIjed on the chanties Ebsite. Legislat)n in United Kingdom goveming eparat aThJ dissemination of financial statements may drfferfrom legLsL3lk)n in olhef jWi5dicth)ns. y order of the Trustees Trustee Date 2a2 U5tee Date
St John's Parish Church Caledon Independent ExamineVs report for the year ended 31 December 2025 I report on the accounts of Cdon ParBh Ctsjrch for the year 31 cml 2025, which are sel out on page5 910 15. Respective responsibilities of chaiity trustees and examiner As the charitys Iruslees you are resrK)nsible for preparalDn of the Unts irs &c(Ydance th the Chartties Act INorthern Ireland) 2008. 11 is my reswjnsibility lo.. examine nIS under sectDn 65 of Charlties l£t lolk)w the pr(Thlures do1 in the general DilOnS given by the CommissK)n uer wtK>n 6519llbl ol the Chartties Act slate whetkr tular matter5 have come to my attentn. Basis of independent examinerfs report I have examined t chwity ac(x)unts as rU1red UfKJer wlK)n 65 01 ItE Charities Ad and my examinaliori was carried out in &cordance wrth the general DiTl)nS giw by the Charity CoMmissn for Northem IrelaThJ undef section (9){bI ol the Charrties Act. My examination irduded a rev ol the acrA)unling rrts kept by the ch¥rty aTrY a cA)mparison of the acc(xJnls presented th those records.11 also included consKJeratK)n of any unusual items or disCbsU in the alnIS, and seeking explanations from you a5 charty Iruslees corwniro any such matters. My ro is lo stale whellEr any matenal matters have CO to rny attenlK)n uNing me se lo belEve.' 1. That %countirMJ r5 not kept in an Iwth seclK)n 63 of the charit Act 2. Tha the lJnIS do not 0rd th Ihjse acrThinlirwJ 3. That the xcounls do not COM with the xcountirvj WLtrernenls ofthe charitS Ad 4. That there is further infcwrnatK)n f a woper UThjending of ltr Unts lo be reached. Independent examinerfs statement I have CoMpted my examinalK>n aYKJ have no concems in reswt of Il* matter511110141 listed above and, in connection vAlh follong DirIK)n$ of IIE Charity Commi%sK)n for Northem IreLd, I have found matters that require drawing lo your attentn. Noel Conn FCA Chartered Accountant 7 Seven Houses English Street Armagh BT617LA Date
st John's Parish Church Caledon Statement of Financial Activities for the year ended 31 December 2025 Unrestricted Rèstricted Endovnnent Total Funds Funds Funds Funds 2025 2025 2025 2025 Total Funds 2024 Incoming Resources: Donations and Plate Colleclh?ns Rental of Premises Receipts from Parish OnJanisalions Fundraising Events Gift Aid Income Charilable Collections Interest Received Investment Income Legacy Oonalions Other Receipts Totsl Incoming Resources 19,651 10,290 622 5,019 4,306 19,651 10,290 622 5,019 4,306 21,046 10,130 595 3,498 4,936 129 141 160 160 1,191 1,191 4,000 41,239 41,239 44,475 Resources Expènded: FundraisirvJ Events Nel Income from Resources Available For Charitable Application8 41,239 41,239 44,475 Expenditure: Diocesan CoslslAssessmenls Church and Hall Running Costs ReclorylGlebe House Costs Adminislralion Costs Donat)nS Other Costs 22,025 14,951 566 228 2,468 22,025 14,951 566 21,398 12,134 488 240 3,610 2,468 Total Charitable Expenditure 40,238 40,238 37,870 Tolal Resources Expended 40,238 40,238 37,870 Net IncomelExpenditure for the year Gross Transfers between ldS Nel Incomellexpendilurel for the year 1,001 1,001 6,605 1,001 1,001 6,605 Reconciliation of Funds Total fvnds brought forward 596,631 83,500 686,736 680,131 Total Funds to Carry FoTWdrd 597,632 83,500 681,132 686,736
St John's Parish Church Caledon 10 Statement of Financial Position as at 31 December 2025 Employment of Capital Notes Unrestricted Restricted Endowment Funds Funds Fund5 2025 2025 2025 Total Funds 2025 Total Funds 2024 Fixed Assets Tangible Assets Investments 256,281 285,632 83,500 339,781 285,632 339,781 285,628 Current Assets Danske Bank Current Account Danske Bank Summitt Account AIB Select Account 62,284 40 62,284 40 60,147 39 1,141 Currenl Llabllltles Danske Bank Loan Account Nel Current A88et8 62,324 62,324 61,327 Totsl Assets Less Current Liabilitios 604,237 83,500 687,737 686,736 Funds Unreslricled Funds Reslricled Funds Endowment Funds 604,237 83,500 603,236 83,500 687,737 686,736 We approve these accounts on behalf ol the Board of Trustees and confirm that have made available all vant cOrdS and information required for their preparalion Trustee Date JL)4o 2KJL stee Date
St John's Parish Church Caledon 11 Notes to the accounts for the year ended 31 December 2025 Prlnclpal accountlng polleles The financial stalemenl8 have been prepared in accordance vth appThcable Accounllng SlaThJards in the United Klngdom and the Charities Act (Northern Ireland) 2008 A sumtnary of th8 more importanl countIng policles, whlch have been applled consistently, is sel out b810w. Basls of accounting The financlal slat8m&nts are prepared in accordance wilh Ihe hlstorfcal cost convenl#)n modlfiwj by the revaluation of certain fixed a85el8. T4xatlDn Th8 charily iq exernpl Irom lax on Ils ch8Tilable aclivilles. R88trictsd Funds Reslrlded funds are accounted for In accordance th the partlcular terms of Irusl arising from the express or Implled wishes of the donors In so laras Ise are Intended lo be blndlng on the charfty. Where such wishes are not Inlendad lo be 'nding, they are taken Into account and recognised In approprlalety daslgnaled fund& Unrestrlcted Free Reserv88 FTee Re8erv88 r8pr8sènl amount whlch are expendable al the dlscrelbn cl the Irusl88s In f¢Mlh8rance of I objecllves ol the charity and whlch have not been de81gnaled for any other purpose. Sh funds may be h8kl In order lo flnance W01ng capllal or capllal exp8ndttwe. Incomlng Re8ourcoB VG4unlary Incom8 or capital is Included kn the Statement of Flnanclal Actfvllles then the charlly is legaty enlllled lo tt, $1Snanclal value can be quanlrfied wlh r8asonable certainly and there is reasonable certalnfy of Ils uttlrnale e[pl. Enlillemenl lo legacles Is considered eslablish&Y when the charity has been nolffled of a dislribulk)n ID bg made by th6 8xe¢ulors. Income received In advance of due performallce under a contract is &counled lor as deleid Sncorn8 unlll eamed. Grants for actlvllies are recogni88d as income when the related condrflons lor Ial enlrflemenl have been mel. All other income ts accounted for on an accrual basls. Resourcos Expended All resour expend811 ar6 accounted for on an acciual basLs. Charilatle aGlivitie5 include costs of servipA8 and grants, 5UPPOrt sts and depreclalion on related assets. Cost8 of generating funds similarly include fundraislng aclivilies. Non-5taff costs not atribjled lo one category of acliwty are allocated or apportioned pro-ral lo the staffing of the relevant SèNlce. Finance, HR and administratlv6 staff costs are direclty attributable lo Indlwidual actimlS by objective. Govemanc8 costs are Iho8e assoclaled with con51itulional and slatulory requirements.
St John's Parish Church Caledon 12 TanglblÈ flxed assets The assets of the Parish, retalned for ils own use comprtse ot.- Church Building and Graveyard Church Hall Glebe HouselRectory Fixtures and Fittings The Church Buikling and Graveyard are deemed lo be Heritage assets as defined by the Charili&s SORP IFRS 1021. These Heritage 38sels are not included in the stalemenl of financial position as information on the cost or valuation15 nol available and such informaon cannot be obtained al a CA)St commensurate ¥wth Ihe benefit lo the users of the unts and lo the parish. The church hall is not physically allached lo the church and a% such Is Separ1@ as an Indlvtdual asset. As such it Is recognised al cost, being the cost of constwclion of the properly. The Glebe HouselRectory Is recognised at cost, belng the cost ol construction of the prop8ty. No d8preclatlon has been proded on the glebe houseliectory as the current eslimaled residual value Is not less than il carying value and Ihe remalnlng useful Ire exwds 50 years. Flxture5 and Fittings are recognised al co81 and are depreclaled on a slralghl line basls over a pèrlod of 5 years. The church has Sel a fflinimum threshold of cc61 for an item of £500 for it lo be consldered lo be capilallsed as a fixed asset. FIureS and Flttings have been fuly depreciated. Inve8tmenl8 Fixed Asset investments Compr of Glebe LandsFamiland and Investment th NS & l. These Investments ate initially recorded at cost and are then subsequently slated al fairvalue al each year and date. Church and Hall Runnlng Costs Unr88trfcted Re8trSctod 2025 2025 Total 2025 Totsl 2024 011 Church Repalrs Slallonery Accountancy tn5urance Gr8veyard Maintenance Rates Water Rates ectric lIe8 Redory- 30% of Overheads Carelaker and Organisl Communlon Expenses General Expenses 1,015 2,139 1,015 2,139 881 14851 504 4,053 2,100 1,932 87 252 861 925 504 4053 2,100 1,932 87 252 426 3,450 2,000 1,446 78 278 370 420 115 769 9,748 925 1,083 14,951 1,083 14,951
st John's Parish Church Caledon 13 3 RectoryfAebe House Costs 2025 2024 Rectory ReIrS 566 566 566 Admini5tratlon Costs 4 Admlnlstration 2025 2025 2025 2024 C*urch Envelopes Bank Charges 133 133 118 119 237 5 TaNJible Assets Glebe Housel Rec Church Hall Fixtures and Equlpment Total Cost Al1 January 2025 Additions sposa15 At 31 December2025 175,C#J) 160,681 4.100 339,781 175,ClXI 160,681 4.100 339,781 Depredallon Al1 January 2025 ChaTge Disposals At 31 Dber 2025 Nel Book Value At 31 December2D25 175,000 160,681 4100 339,781 Al 31 Dmber 2024 175.oto 160.6B1 4,100 339.781
St John's Parish Church Caledon 14 Investments GIebe Land51 NS & I Famjland InVesnt Cost Al 1 January 2025 Additions Disposas At 31 DeG¢mber2025 628 285.628 285,000 632 285,632 Movement In Funds 01101f2025 In Funds In Funds 3111212025 Unre5fricted Funds Genera FUNI 603236 101 604237 Restricted Funds None 83,500 83 Endowrnent Funds Cyril Wlli5 M01131 FuTrJ Totsl Funds 686,736 687,737 Incoming Resources Movement Net Movement In Funds, Included In the ale arefollow5: Resources Expended in Funds Unrestricted Funds Genera FUMI 41239 (40238) 1,001 Restrtcted Funds Restricted Endowment Funds Cyril Wllis Morial FurKI Totsl Funds 41239 140238) 1,IX11
St John's Parish Church Caledon 15 Employee Inforniation 2025 2024 Number Number Empk)yee Numbers 2025 2024 Staff costs Ifor the above tersons).. Wages and salari&s &xial Security Collections forThird Parties There has fK)I been any amoyjnts pahj otrt lo Third Paty organisatKJns during the yew 31 DeLember 2025. 10 Tru¥tee¥' Remuneration and Benefrts Other than that noted tEbw, the Trustee's rernvnerali)n, tenefrts or k)ans made during the year eThJed 31 December 2025. One or more of Ike Trustees have been lbUr5ed lor apwoved expenses irurral in )nneCt)n with the Charty as detaid below.. 2025 2024 Total AUnt PaKI Number ofTrustees Reimbur58J DuritKJ the yearl1* Parish paid expenses of £566 relalif4J lo the runnir¥J cosis of the Gkbe HOu5elRtOry.