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-