ST. PAUL’S PARISH CHURCH DIAMOND GRANGE
Trustees’ Annual Report and Statement of Receipts and Payments and Assets and Liabilities for the year ended 31 December 2025
Charities Number: NIC 104039
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ST. PAUL’S PARISH CHURCH DIAMOND GRANGE
Annual report and financial statements for the year ended 31 December 2025
Contents
| Pages | |
|---|---|
| References and administrative details ofthe Charity | 1 |
| Trustees’ Report | 2-4 |
| Independent Examiners Report to the Trustees | 5 |
| Receipts and Payments Account | 6 |
| StatementofAssetsand Liabilities | y |
| NotestotheFinancialStatements | 8-10 |
Reference and Administrative details
Charity Name:
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St. Paul’s Parish Church Diamond Grange
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Charity Registration Number:
NIC 104039
Contact Address:
27 Annagora Road Portadown BT62 4JE
Trustees Canon David Hilliard Gary Adams Helen Cassells Geoffrey Frizzell Alastair Murdock Desmond Murdock Cindy Murdock Thomas Robinson Heather Robinson Richard Robinson Lynne Trouton Geoffrey Winter James White Susan Robinson
Principal Office-bearers Clergy: Canon David Hilliard B.TH Church Secretary Cindy Murdock Church Treasurer: Helen Cassells Church Warden—Clergy: Alastair Murdock Church Warden— People: | Heather Robinson
Independent Examiner David Brown S.D. Brown & Co. 25-27 Edward Street Portadown BT62 3NE
Bankers Ulster Bank 20 High Street Portadown BT62 3JY
Progressive Building Society Market Street Portadown BT62 3JY
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Trustees’ Annual Report for the year ended 31 December 2025
The Trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for St. Paul’s Parish Church for the year ended 31 December 2025.
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of St. Paul’s Parish Church is to support the advancement of the Christian religion by promoting, through the work of St. Paul’s Parish Church the whole mission of the Church, pastoral evangelistic, social and ecumenical. Being open to and engaging with society as a whole and offering support for those needing help are fundamental to the practical delivery of the benefits of Christianity. As a result of activity in the pursuit of the advancement of the Christian religion St. Paul’s Parish Church has custody of property and records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of St. Paul’s Parish Church.
Achievements, Performances & Public Benefit
The Parish continued to have regular Services of Worship throughout the year 2025. Sunday School Classes and a Holiday Bible Club week were also held during the year. The Church have officers in place in accordance with the Church of Ireland policy on Safeguarding trust.
Financial Review
The Income into the Parish from various sources was £35,326 (2024 £34,394) with outgoings of £28,794 (2024 £34,753) giving a surplus of £6,534 (2024 deficit £359). The Bank and Cash in Hand Balance at 31 December 2025 was £52,017 (2024 £45,483). It is the Trustee’s Policy to hold sufficient reserves to cover unexpected emergencies, to enhance funds to pay for future maintenance to the Church and grounds and to further the Objectives and Activities of the Church of Ireland.
Going Concern
The Trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that the Parish can continue its activities and the financial statements for the year ended 31 December 2025 can be signed off as a going concern.
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Trustees’ Annual Report for the year ended 31 December 2025 (continued)
Structure, Governance and Management
Governing Document and Constitution of the Charity
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees.
Recruitment and Appointment ofSelect Vestry (Trustees)
All members of the Church of Ireland who are over the age of 18 and are either resident within the parish or live elsewhere but have been accustomed members of the congregation for at least three months, may register as members of the general vestry of the parish, allowing them to attend and vote at meetings of the general vestry and to stand for election to the select vestry. Meetings of the general vestry are held at least once a year. The Select Vestry is elected as part of this General Vestry meeting. The Select Vestry will hold their positions for a period of one year. Select Vestry members may be re-elected annually and there is no limit on the number of terms which may be served,
Pay and Remuneration
Canon Hilliard serves the Tartaraghan and Diamond Grange Group of Parishes where he receives a stipend, office and locomotory allowances in accordance with figures approved by the General Synod of the Church of Ireland. The proportion paid by Diamond Grange Parish is by way of Assessment through the Diocese of Armagh.
Organisational Structure
The select vestry is responsible for the day to day management of the parish. The select vestry consists of the member of the clergy serving in the parish, any curate assistant (“the curate”), the churchwardens, the glebe wardens and generally not more than twelve other members of the general vestry elected at the General Vestry.
The select vestry is chaired by the incumbent or other member of the clergy officiating in the parish. Select vestry members are responsible for making decisions on matters of general concern and importance to the parish including deciding how parish funds are to be applied.
The select vestry meets at times fixed by the members or by the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens.
3
Trustees’ Annual Report for the year ended 31 December 2025 (continued)
Compliance with Public Benefit
The Parish has given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the Parish’s objectives and activities, as well as providing public benefit.
Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees’s Report and the statement of receipts and payments and statement of assets and liabilities in accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland with income of less than £250,000 requires the trustees to prepare a statement of receipts and payments and statement of assets and liabilities for each financial year.
The trustees are responsible for keeping accounting records that are sufficient to show and explain the Parish’s transactions and disclose with reasonable accuracy at any time the assets and liabilities of the Parish. They are also responsible for safeguarding the assets of the Parish and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on Behalf of the Trustees
Trustee 1 Weathes Coonsen
Trustee 2 ( lywavy nudeaa Date: i (U\Lb.
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Independent Examiners Report to the Trustees of Diamond Grange Parish Church
I report on the accounts of the Trust for the year ended 31°' December 2025, which are set out on pages 2 to 10.
Respective responsibilities of charity trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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examine the accounts under section 65 of the Charities Act
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follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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state whether particular matters have come to my attention.
Basis of independent examiner’s report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I haye found no matters that require drawing to your attention.
S.D. BROWN F.C.C.A CHARTERED CERTIFIED ACCOUNTANT 25-27 EDWARD STREET PORTADOWN CO. ARMAGH BT62 3NE DATE: 2026
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St. Paul’s Parish Church Diamond Grange
Receipts and Payments Account for the year ended 31 December 2025
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|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|Total|Total|
|Funds|2025|Funds 2025|Funds|2025|2025|2024|
|£|£|£|£|£|
|Receipts|
|Donations &|plate|collection|26,533|-|-|26,533|26,167|
|Bank &|Deposit|Interest|157|339|-|496|436|
|Investment|Income|477|-|-|477|385|
|Rental|of premises|3,710|-|-|3,710|3,640|
|Other Receipts|(Note|5)|;|1,781|2.330|-|4,111|3.766|
|Total|Receipts|32.658|2.669|-|35.327|34,394|
|Payments|
|Tartaraghan New|Rectory|400|-|-|400|3,000|
|Wages &|Salaries|1,530|-|-|1,530|1,560|
|Dicoesan|Cost/Assessment|18,323|-|-|18,323|18,489|
|Church|Running|Costs|7,002|-|-|7,002|9,644|
|Administration|Costs|497|-|-|497|493|
|Charitable|Donations|1.041|-|-|1,041|1,567|
|Total Payments|28.793|-|-|28.793|34.753|
|Excess|of Receipts|over Payments|
|for the year|before transfers|3,865|2,669|-|6,534|(359)|
|Transfers|:|=|scanceandld|oS|oe al|
|Excess|of Receipts|over Payments|
|for the year|3.865|2.669|-|6,534|G59)|
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On Behalf of the Trustees
Trustee 1 ten bio Prounsan Trustee 2 Chrwdocke Dated: i3 jU4\ ACO.
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St. Paul’s Parish Church Diamond Grange
Statement of Assets and Liabilities as at 31 December 2025
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|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|Total|Total|
|Funds|2025|Funds 2025|Funds|2025|2025|2024|
|£|£|£|£|£|
|Cash Funds|
|Current Accounts|27,594|-|-|27,594|23,729|
|Deposit Accounts|-|24.423|-|24,423|21,754|
|Total Cash Funds|£27,594|£24,423|£|-|£52.017|£45.483|
|Investment|Assets|
|Equity|Investments|-|-|-|-|-|
|Other Listed|Investments|-|-|-|-|-|
|Investments|in RCB/CIT|
|Unit|Trusts|-|-|17,775|17,775|16,317|
|Other|unlisted|Investments|-|-|-|-|-|
|Investment|Properties|-|-|-|-|-|
|Total Investment|Assets|£|~|£|-|£17,775|£17.775|£16.317|
|Total Assets|£27,594|£24,423|re|ee|£69,792|£61.800|
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On Behalf of the Trustees
Trustee 1 eot4ias Vibundas
Trustee 2 Cu vhn Nuno
Date: (3 (u\2cac .
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Notes to the financial statements for the year ended 31 December 2025
1. Accounting Policies
Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities.
(a) Receipts and Payments Account
All items of income and expenditure included within the Receipts and Payments Account have been accounted for on a cash receipt basis.
(b) Statement of Assets and Liabilities
(i) Assets retained for the Parish’s own use
The Assets of the Parish, retained for its own use comprise:-
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e Church Building ¢ School House
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¢ Fixtures and Fittings
The Church Building, School House & Fixtures & Fittings are deemed to be Heritage assets as defined by the Charities SORP (FRS102). These Heritage assets are not included in the statement of assets and liabilities as information on the cost or valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish.
(ii) Investments
Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and investment in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year and date. Investments in unquoted investments are recorded at cost and are assessed annually for impairment.
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Notes to the financial statements for the year ended 31 December 2025
2. Reconciliation of Bank & Cash Funds
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|---|---|---|---|---|---|---|---|
|Y.E.|Y.E.|
|31.12.25|31.12.24|
|£|£|
|Total|Bank &|Cash|Funds|at|Beginning|
|of the Year|45,483|45,842|
|Receipts|for the Year|35,327|34,394|
|Payments|for the|Year|(28,793)|(34.753)|
|Total|Bank &|Cash|Funds|at end|ofthe Year|£52,017|£45,483|
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3. Movement in Funds
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|---|---|---|---|---|---|---|---|---|
|At|||Jan|Incoming|Outgoing|Investment|At31|Dec|
|2025|Resources|Resources|Transfer|Gain/(Loss)|2025|
|£|£|£|£|£|£|
|Endowment|Funds|
|RCB|Investments|16.317|-|:|_-|1,458|17,775|
|Restricted|Funds|
|Building Fund|19,114|2,559|-|-|-|21,673|
|Progressive|B/Society|2.640|110|-|:|-|2.750|
|Unrestricted|Funds|
|General|Account|16,550|28,768|(25,197)|(200)|-|19,921|
|School|House Account|6,950|3,710|(3,129)|-|-|7,531|
|Sunday|School|Account|229|180|(467)|200|-|142|
|23,729|32.658|(28.793)|-|:|27,594|
|Total|Funds|£61,800|25322|(28,793)|-|_1,458|69,792|
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Purposes of Endowment Funds
- RCB Investments — These relate to various permanent endowments that the Church has received that are invested with the Representative Church Body with the income each year from such investments being paid to the Church for general Church purposes.
Purpose of Restricted Funds
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Building Fund — This is a fund held at Ulster Bank that is used to assist with the upkeep of the Church’s buildings and for the future cost of building work
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Sundry Restricted Funds — This is a fund held at Progressive Building Society for use as directed by the Select Vestry.
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Notes to the financial statements for the year ended 31 December 2025 (continued)
4. Governance Costs
Governance costs of £228 were incurred during the year of which £228 relates to fees paid to the independent examiner. Governance costs are included within Administrative costs in the Receipts and Payments Accounts.
5. Other Receipts
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|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Unrestricted|Funds|
|Mission|Sunday|43]|320|
|Hospice Appeal|100|145|
|Bishops|Appeal|75|100|
|Armagh|Protestant|Orphan|Society|-|240|
|Mothers|Union|Service|-|117|
|Holiday|Bible Club|755|282|
|Sunday|School|180|97|
|Coffee Morning|-|1,790|
|Spud Bear Breakfast|210|675|
|Donation|re|Sexton| 30|-|
|1,781|3.766|
|Restricted|Funds|
|Coffee Morning|2,100|-|
|Concert Tickets|__|230|-|
|Total|Restricted|Funds|2.330|-|
|Total|Other Receipts|£4,111|£3.776|
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