St Aidan's Parish Church Salters Grange Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2023 Charities Number: NIC104040
St Aidan's Parish Church Salters Grange Annual report and financial statements for the year ended 31 December 2023 Page Contents References and administrative details of the charity Trustees, report Independent Examiners Report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 10-12
St Aidan's Parish Church General Information Charity Name: Grange - St Aidan's Parish Church Charity Registration Number: NIC104040 Contact Address: Loughgall Rectory, 2 Main Street, Loughgall, BT618HZ Trustees Rev Peter Smith, Mrs Linda Coulter, Mrs Charlotte George, Mrs Heather George, Mrs Iris George, Mrs Lorna George, Mrs Hazel Jenkinson, Mr Charles Coulter, Mr Malcolm Dawson, Mr David Gibson, Mr Drew Gilpin, Mr lan Irwin, Mr Eric Nesbitt, Mr Kenneth Orr, Mr John Sinton, Mr Neil Watson Princi al Office - Bearers Rector: Rev Peter Smith MTh Rector's Church Warden: Mrs Linda Coulter People's Church Warden: Mr John Sinton Church Secretary: Mr Malcolm Dawson Church Treasurer: Mr Kenneth Orr Inde endent Examiner WHR Accountants Ltd - 56 English St, Armagh, BT617LG Bankers Ulster Bank Santander 7 Upper English Street Armagh BT617BL 19 Upper English Street Armagh BT617HG
Trustees, Annual Report for the year ended 31 December 2023 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for St Aidan's Parish Church for the year ended 31 December 2023. Ob'ectives and Activities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of St Aidan's Parish Church is to support the advancement of the Christian religion. 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 Aidan's Parish Church has custody of propety and of records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of St Aidan's Parish Church. Achievements Performance & Public Benefit Throughout 2023, regular Sunday morning services were held in St Aidan's Parish Church for the advancement and expression of Christian religion. There were special services during the seasons of Holy Week, Harvest and Christmas. Regular collections took place for the food bank which was important due to the extreme demand on their services. Donations of food items used for the decoration of the church at the Harvest Services were distributed and gratefully received by the local Simon Community Hostel in Armagh. Men's hygiene items and towels were also donated by parishioners to the local Simon Community Hostel. Grange Parish continues to engage constructively with children and young people through the Sunday school integrating those involved into the life of the Parish through the reinforcement of Christian values. The Youth Fellowship has continued to meet with various activities organised to provide a safe environment and a Christian outreach for the young members of the Parish. A Bible Study Group met on a regular basis on Wednesday evenings. The Church was used by the National Churches Trust for an information session on the 22 November 2023 with approximately 25 people in attendance. Mr Malcolm Dawson gave a brief history of the Church and the Molyneux family, who were responsible for the building of the church.
Trustees, Annual Report for the year ended 31 December 2023 Grange Parish adheres to the Church of Ireland's "Safeguarding Trust" policy for the protection of children and vulnerable adults. Church members attend regular training sessions to ensure awareness to best practice. The trustees have taken action to safeguard individuals, personal data that is collected, used and stored as a consequence of the General Data Protection Regulation (GDPR) which came into effect in May 2018. The parish maintains artefacts, materials and historic buildings for the benefit of the public and in particular for those appreciative of longstanding Christian heritage. The Parish restricts access to Church buildings for public safety reasons any visitors who wish to access same for viewing purposes are accompanied by a member of the Church. Financial Review The receipts for the Parish from various sources came to £81,775 with payments of £47,493 resulting in a surplus £34,282. The Bank and Cash Balance as at 31 December 2023 was £172,017 (of this balance £33,097 were unrestricted funds, £134,806 restricted funds and £4,114 endowment funds). It is the Trustee's Policy to hold sufficient reserves to cover the on-going running costs of the Parish and any major Church Propety maintenance issues that may arise. Goin 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 2023 can be signed off as a going concern.
Trustees, Annual Report for the year ended 31 December 2023 Structure Governance and Mana ement Goveming Document and Constitution of the Charity Chapter 111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees. Recruitment and Appointment of Select Vestry (Tmstees) 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 that may be served. 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, 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 agreed by the members. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2023 the Select Vestry met 4 times with an average attendance of 12 members. 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.
Trustees, Annual Report for the year ended 31 December 2023 Statement of Trustees, Responsibilities The trustees are responsible for preparing the Trustees, Report and the Statement of Receipts and Payments and 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 a 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. The trustees 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 Trustee.. 2 Date Iq. 3. 2
Independent Examiners Report to the Trustees of St Aidan's Parish Church I report on the accounts of the Charity for the year ended 31 December 2023. Respective responsibilities of charity trustees and examiner: As the Charity trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act to follow the procedures laid down in the General Directions given by the Commission under section 65(9)(b) of the Charities Act to state whether particular matters have come to my attention Basis of the 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 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: The accounting records were not kept in accordance with section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements if the Charities Act 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 have found no matters that require drawing to your attention. James Robinson FCCA WHR Accountants Ltd 56 Upper English St, Armagh BT617LG Date
Receipts and Payments Account for the year ended 31 December 2023 U nrestricted Funds Restricted Endowment Funds Funds Total Total 2023 2023 2023 2023 2022 Receipts Donations, Plate Collections & Gift Aid Proceeds from Fundraisin Events Grants 38,789 26,641 65,430 45,348 Bank & Deposit Interest Investment Income Rental of Premises Other Receipts Receipts from Parish Organisations Total Receipts 1,442 217 24 1,466 229 124 12 233 10,865 2,345 10,865 2,345 10,793 1,145 1,440 1,440 1,170 55,098 26,677 81,775 58,813 Payments Diocesan Costs Church running costs Glebe Costs Parish Centre Property Costs Administration Costs Fundraising Costs Charitable Donations Payments for Parish Organisations Total Payments 23,947 10,032 23,947 11,592 22,458 11,111 1,560 2,277 1,348 3,085 2,963 5,240 1,348 3,085 4,175 7,214 3,061 1,200 1,200 1,820 1,081 1,081 480 42,970 4,523 47,493 50,319 Excessl(Deficit) of Receipts over Payments for the year before transfers 12,128 22,154 34,282 8,494 Transfers Excessl(Deficit) of Receipts over ments for the 12,128 22,154 34,282 8,494 ear
Statement of Assets and Liabilities as at 31 December 2023 Unrestricted Restricted Endowment Funds Funds 2023 Funds 2023 Total Total 2023 2023 2022 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 28,097 5,000 33,097 4,715 130,091 134,806 32,812 139,205 172,017 22,008 115,727 137,735 4,114 4,114 Investment Assets Equity Investments Investments in RCBICIT Investment Properties Total Investment Assets 415 415 313 10,210 10,210 9,448 415 10,210 10,625 9,761 Value 31.12.23 Assets retained for the Parish's own use Parish Church Heritage Heritage Heritage Heritage 355,000 Church Graveyard Talbot Hall Schoolmasters House Parish Hall Glebe House 330,000 Grebe Land 15,000 Total Assets retained for the Parish's own use 700,000 Signed on Behalf of the Trustees Trustee: 1 Trustee.. 2 Date Iq.3.2o24
Notes to the financial statements for the year ended 31 December 2023 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. Receipts and Payments Account All items of income and expenditure included within the Receipts and Payments Account has been accounted for on a cash receipts basis. Statement of Assets and Liabilities Assets retained for the Parish's own use The assets of the Parish, retained for its own use comprise:_ Church Building and Graveyard Talbot Hall and Old School Masters House Parish Centre Rectory - Salters Grange Glebe Land Church Buildin and Grave ard The Church Building and Graveyard 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. Talbot Hall and Old School Masters House The Talbot Hall and Old School Masters House are physically located within the grounds of the Church and Graveyard and are not separable as individual assets and as such they are deemed to be Heritage assets and no value is ascribed to them in the statement of assets and liabilities. Parish Centre The Parish Centre was built in 1961. There are no reliable records of the cost of construction. The propety is well maintained and is stated at insured value. Recto Salters Gran The Rectory was built in the late 1940's. Since the grouping with Loughgall Parish the Rectory has been privately tenanted. There are no reliable records of the cost of construction. The propety is well maintained and is stated at insured value. Glebe Land The Glebe land has been estimated at the current market rate for agricultural land. -io-
Notes to the financial statements for the year ended 31 December 2023 i) Investments Fixed asset Investments in RCBICIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date. Reconciliation of Cash Funds Total Cash Funds at Beginning of the year Receipts for the Year Payments for the Year Total Cash Funds at end of the year 137,735 81,775 47,493 172,017 Movement in Funds At1Jan Incoming Resources Outgoing Resources At 31 Dec 2023 2023 Endowment Funds Bequest Account 4,114 4,114 Restricted Funds General Account Bequest Account Repair Account 35 36 71 111,578 111,613 27,766 27,802 4,609 4,609 134,735 134,806 Unrestricted funds General Account Bowling Club Account Catering Account 14,237 755 52,533 41,803 755 24,967 7,016 22,008 1,440 53,973 326 8,130 33,097 42,884 Total Funds 137,735 81,775 47,493 172,017 -11-
Notes to the financial statements for the year ended 31 December 2023 Pur oses of Endowment Funds The Bequest Funds have been established for donations to the Church. Donations have been invested in either a Bank Deposit Account or in the RCB and General Unit Trust Funds. Pur oses of Restricted Funds Bequest Account- The Bequest Account provides income in the form of interest and dividends for use at the discretion of the trustees to cover graveyard and other church expenses. Repair Account - The Repair Account is used for the maintenance and renewal of church propety. Pur oses of Desi nated Funds Each organisation holds their own bank account to cover annual running costs of same. Collections for Third Parties 2023 2022 Hospice Collection Royal Arch Purple Charity 150 340 230 The above amounts have been included in Receipts for the Year under Donations and Plate Collections and in Payments for the year under donations. Transactions with the Trustees The parish paid £1,500 to the trustee Mrs H Jenkinson relating to the cleaning of church property. Governance Costs Governance costs were not incurred during the year. -12-