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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 2025
Charities Number: NIC104040
St Aidan’s Parish Church
Salters Grange
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Annual report and financial statements for the year ended 31 December 2025
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| Contents | 1 |
| Referencesand administrative detailsofthecharity | 2 |
| Trustees’ report | 3-6 |
| Independent Examiners ReporttotheTrustees | 7 |
| Receipts and payments account | 8 |
| Statement of assets and liabilities | 9 |
| Notestothefinancialstatements | 10-12 |
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St Aidan’s Parish Church
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General Information
Charity Name: Grange - St Aidan’s Parish Church
Charity Registration Number: NIC104040 Contact Address: Loughgall Rectory, 2 Main Street, Loughgall, BT61 8HZ
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
Principal Office — Bearers
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Rector: Rev'd Peter Smith MTh
Rector’s Church Warden: Mrs Linda Coulter People’s Church Warden: Mr John Sinton Church Secretary: Mrs Heather George Church Treasurer: Mr Kenneth Orr
Independent Examiner
WHR Accountants Ltd —- 56 English St, Armagh, BT61 7LG
Bankers Ulster Bank 7 Upper English Street
Armagh
BT61 7B
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Trustees’ Annual Report for the year ended 31 December 2025
The trustees presentthe annual reportand statements of Receipts and Payments and Assets and Liabilities for St Aidan’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 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 pursuitof the advancementof the Christian religion, St Aidan’s Parish Church has custody of property 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 2025, regular Sunday morning services were held in St Aidan’s Parish Church | for the advancementand expression of Christian religion. Special services were also held during the seasons of Holy Week, Harvest and Christmas. | There was a weekly morning service during the seasons of Lent and Advent. Regular | collections took place for the food bank. Donations of food items used for the decoration of | the church at the Harvest Services were distributed to 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 reinforcementof 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.
Social events for the parishioners included ‘padel tennis’ and 10-pin bowling.
During the year the refurbishment of the church windows was completed. The Church received financial assistance from the National Churches Trust, Kathleen Day Fund and the Church Fabric Fund. Significant repair work was also required as a result of storm damage to the Church, Talbot Hall and School Masters house.
Grange Parish adheres to the Church of lreland’s “Safeguarding Trust” policy for the protection of children and vulnerable adults. Church members attend training sessions to ensure awareness to best practice.
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Trustees’ Annual Report for the year ended 31 December 2025
The parish maintains artefacts, materials and historic buildings for the benefitof 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
Receipts for the Parish from various sources came to £105,343 with payments of £126,895 resulting in a deficit of £21,552.
The Bank and Cash Balanceas at31 December 2025 was £141 311 (ofthis balance £38,287 were unrestricted funds, £98,910 restricted funds and £4,114 endowment funds).
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It is the Trustee’s Policy to hold sufficient reserves to cover the on-going running costs of the Parish and any major Church Property maintenance issues that may arise.
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
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Structure, Governance and Management
Governing Document and Constitution of the Charity
| Chapter Ill 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 allowingfor at least themthreeto attendmonths,andmay voteregistat me e rtingsas membersof the generalof thevestry gener a ndl vestryto standof thefor electionparish, 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 there is noforlimit a period on the ofnumber one year.of termsSelect Vestrythat may membersbe served. may be re-elected annually and
Organisational Structure
The Select Vestry is responsible Vestry consists of the member offorthe theclergy day-to-dayserving managementofin the parish, thethechurc paris h .wardTh e ns, Selectthe 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 incumbentor other member of the clergy officiating in the parish. Select Vestry members are responsiblefor 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 2025 the Select Vestry met 5 times with an average attendance of 11 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.
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Trustees’ Annual Report for the year ended 31 December 2025
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 applicableto charitiesin 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.
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The trustees are responsiblefor keeping accounting records that are sufficien t o 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
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Trustee: 1 Ucot ay (101 0,0.
Trustee: 2 (Z One
Date lb] 3) 2026
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Independent Examiners Report to the Trustees of St Aidan’s Parish Church | report on the accounts of the Charity for the year ended 31 December 2025.
Respective responsibilities of charity trustees and examiner: As the Charity trustees you are responsiblefor the preparation of the accountsin accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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e examine the accounts under section 65 of the Charities Act
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¢ to 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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e to state whether particular matters have come to my attention
Basis of the independent examiner’s report: | 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.
comparisonMy examinationof theincludedaccountsa presentedreview of withthe thoseaccountingrecords.recordsIt alsokeptincludedby theconsiderationcharity and ofa 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: 1. The accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements if the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached
Independent examiner’s statement
| 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; | have found no matters that require drawing to your attention.
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7 Z Datebfo2 (2026
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Liha } 7 Z WHR Accountants 56 Upper English St, Armagh BT61 7LG
WHR Accountants Ltd
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Receipts and Payments Account for the year ended 31 December 2025
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|Po|Po|20285|20285|2025
2025|2025
2025||2025 ||2024|
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|Donations, Plate
Collectiong&GiftAid
33,416|
Proceedsfrom
8
Fundraising Events
Gens]SSS
Bank
& Deposit Interest
Investmentincome |
269|
Rental ofPremises
10760]
OtherReceipts|||||22,030||
000]|
1305;of
Of
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of———-of
15,202]Oo]|
+|55,446|
1000]
=1,551]
259]
10,760]
5 652|60,261
35000
3,416
289|
11,180
2 003|
|Receipts from Parish|||||||||
|TotalReceipts|||47,706|||57,637;0||105,343]||81,009|
|Church running costs
GlebeCosts
Parish Centre
Property Costs
Administration Costs|||9,389]
1009]
1,878]
1,389
2919{||64778]~~o|
of~——of-~—
13631]O
2160;
—
o|
140/ ~=—sio|=|
=|74,167]
1,009]
15,509]
3,549]
3,029]|45,328
7,894
3,007
2,093
3,388|
|Charitable Donations||||850]|~~|930]~—Ss—itéi|Ss,780]|||1,940|
|Payments for Parish|||||||||
|TotalPayments|||45,286]|81,609; —————0|||126,895]||90,163|
|Excess/(Deficit) of|||||||||
|Receipts over Payments
fortheyearbefore|||2,420||(23,972)||(21,552) |||(9,154)|
|transfersa|||||||||
|Excess/(Deficit) of|||||||||
|Receipts overPayments|||2,420|(23,972)||(21,552) |||(9,154)|
|forthe
year|||||||||
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Statement of Assets and Liabilities as at 31 December 2025
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|P2025|2025|2025|2025|2024|
|Cash Funds|es|es|
|Current|Accounts|15,403|6,248;|—|o||21,651]|30,418|
|Deposit|Accounts|22,884|92,662|4,114}|119,660;|132,445|
|Total|Cash|Funds|38,287|98,910|4,114|141,311]|162,863|
|Investments|in|
|AssetsTotal|Investment|1,110|||10,910|12,020|10,708|
|Value 31.12.25|
|Assets|retained|for|the|Parish’s|own|use|
|Parish|Hall|372,000|
|Glebe|House|346,000|
|Glebe|Land|20,000|
|Total Assets|retained|for|the|Parish's|own|use|738,000|
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Signed on Behalf of the Trustees Trustee: 1 Uno (owqe Trustee: 2 K Ow Date lb} 3 / 2026
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Notes to the financial statements for the year ended 31 December 2025
- Accounting Policies
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Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Accountand 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 e Talbot Hall and Old School Masters House e Parish Centre e Rectory — Salters Grange e Glebe Land
: Church Building and Graveyard / 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 cannotbe 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 property is well maintained and is stated at insured value.
Rectory — Salters Grange
The Rectory was builtin 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 property 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.
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Notes to the financial statements for the year ended 31 December 2025
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i) Investments
Fixed asset Investments in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date.
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° Reconciliation of Cash Funds
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|Total|Cash|Funds|at Beginning|of the|year|162,863|
|Receipts|for the|Year|105,343|
|Payments|for the Year|126,895|
|Total|Cash|Funds|at end|of the year|141,311|
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° Movement in Funds
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|Bequest Account|4,114|||o]st—id|4,114|
|BequestAccount|||132]|59]|[O91]|
|Repair Account|122,750|56,648|80,679|98,719|
|fF122,882|57,637|81,609]|98,910|
|Unrestricted|funds||||||||
|General|Account|28,785|45,131|44,774|29,142|
|Catering|Account|7,082|2,575|9,145|
|P||85,867|47,706|45,286||38,287|
|Total|Funds|162,863|105,343|126,895|141,311|
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Notes to the financial statements for the year ended 31 December 2025
Purposes of Endowment Funds
The Bequest Funds have been established for donationsto the Church. Donations have been invested in either a Bank Deposit Account or in the RCB and General Unit Trust Funds.
Purposes 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 property.
Purposes of Designated Funds
same.Each organisation holds their own bank accountto cover annual running costs of
7. Collections for Third Parties
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Simon Community e e e
NiChestHeartand Stroke | 0 | [278]
—sMumsinMey
Ss SYS Cd
The above amounts have been includedin Receipts for the Year under Donations and
Plate Collections and in Payments for the year under Charitable Donations.
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8. Transactions with the Trustees
The parish paid £1,500 to the trustee Mrs H Jenkinson relating to the cleaning of church property.
9. Governance Costs
Governance costs were not incurred during the year.
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