St John's Parish Church Newtownhamilton St John's Parish Church, Newtownhamilton {Northern Ireland Charity Commission Number: 1040871 Report of the Trustees and Annual Accounts for the year ended 31 December 2024 Noel Conn & Company Chartered Accountants St John's Parish Church Newtownhamilton Accounts for the year ended 31 December 2024 Contents Page Trustees and Other Information..................,................................................... ReportoftheTrustees....................................................................... Statementof Trustees, Responsibililies............................................................ Reportofthe IndependentExaminer............................................................... Statement of Financial Activities Statement of Financial Position .10 Notesto the Financial StatementS.............-....................................................11 St John's Parish Church Newtownhamilton Trustees and Other Infomiation Trusteès Alan Anderson Herby Armstrong Colin Elwood Jean Hadden Allen Jones Alyson Jones Alison McBride Richard McBride Edwina Mccombe Gillian Mccombe Norman Mccombe Brian Mcconnell Dorothy Mcconnell Valerie Taylor Allison Warmington Mark Watt Rector Reverend David Moses Independent Examiner Noel Conn FCA Noel Conn and Company 7 Seven Houses 55 Upper English Street Armagh BT617LA Principle Bankers Ulster Bank 86 Hill Street Newry BT34 1BT Charity Commission Nl Number 104087 St John's Parish Church Newtownhamilton Trustees Report for the year ended 31 December 2024 The Tru51ees present their retort along the financial slalemenls ol the charity lor the year ended 31 De¢em- bei 2024. The financial slalemenls have bpen prepared in accordance Y￿th the accounting policies sel out of page 11. Governlng Document and Constitutlon of the Charity Chapler111 of the Conslrtulion ol the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry n￿MberS are the Charity Trustees. Organisatlon The Trustees who have served during the year are detailed out on page 3. The seled vestry ITrusleesl is re• sponsible for the fabrr, furnishings and finances of the Parish. The Select Vestry consists of the tnefflber of the clergy serving the Parish, the Churchwardeiis, glebe wardens and generalty not more than 12 other members ol the general vestry elected al the General Vestry. The sekcl vestry is chaired by the incumbent. All membeis of the Church ol Ireland who tire over the age 0118 and are either resident within the parish or live elsewhere bul have been accustomed mernbers of the congregation for al least three months, may register as member5 of the general veslry ol the parish, allowng Ihern lo attend and vole al meetings ol the general vestry and lo sland for election lo the select veslri. Meetings of the general vesliy are held al least once a year. The select vestry 15 elected as part ol the General Vestry meeting. The select vesty will hold their posrtions lor a pe. riod of one year. Select vestry membeis m,iy be re-elected annually and there is no limit on the number of terms which rnay be served. Oblectlves and Activities Christian religion al its core seeks lo provide care and support lo Ihose at point of need. Direct tenelil of part￿l- palion in church life includes the enjoymenl ol publ￿ worship and giving and receiving of pastoral care. As a church body we seek lo engage with our lo-al cornmunrty and encourage social and community inlegralion. We are an active body with regular furFdrai£ing and communrty events during the year and a willing and ab body ol volunteers lo assist in our work, Nii trustee or volunteer received any remuneiation, reward or private benefit for carrying out their Iruslee respon.sibility. The social benefits ol volunteering provide a sense ol purpose and belonging within the church community. We also gel lo enjoy hisloric building and artefaration of the ac¢ounls in accordance with the Charities Act (Northem Ireland) 2CM)8. 11 our responsibility lo,. O examine the accounts under section 65 01 the charit￿$ Act I follow the prO￿dureS laid down in the general Directions given by the ComrnissKJn under s￿l￿n 6519llbl of the Charit￿8 Act I slate whether particular matters have corne lo rny attention. Basis of independent examiner's report We have examined the charity accounts a4 required under section 65 of the Charities Act and our examination was carried out in accordance with the gerieral DireclM)ns given by the Charity CommissK)n for Northern Ireland under section 6519llbl ol the Charities Act. Our exarninalion included a review ol the accounting records kepl by the chaiily and a comparison of the ac- counts presented wlh those records.11 also included consideration ol any unusual items or disck)SUr￿ in the accounts, and seeking explanations from you as chaiity Iruslees concerning any such mallers. Our role is lo slate whether any material matters have come lo our allenlion giving us cause lo believe.. 1. That ac£ounling records were not kept iii accordance with section 63 of the Charities Ad 2. That the ac¢ounls do not accord with those accounting 3. That the accounts do not comply with Ihe &counling requirements ol the Charities Act 4. That there is further information needed lor a proper understanding of the &u)un151o be reached. Independent examiner's statement We have completed our examination and P ave no concerns in respect ol the matlers11110141 listed above and, in conneclh)n with followng the Directions i)f the Charity Comrnission lor Northern Ireland, we have found no atters that require diawng lo your atter,Iii)n. Noel Conn FCA Noel Conn and Company Chartered Accountants 7 Seven Hou$85 Uppèr English Street Armagh BT617LA Date St John's Parish Church Newtownhamilton Statement of Financial Activities for the year ended 31 December 2024 UnTe5tiicled Fund5 2024 Re$1￿cted Fund5 2024 Endr*￿TrOnI Funds 2W14 Totsl 2024 Total 2023 Receipts Don81ions 2nd PlateCdl8ciions 3 Investmeni IrLThne Fufidtaisin9 Grant It￿0￿e 30,695 2.701 11,578 30,695 2,701 11,$78 550 34,140 550 Total Roceipts 44,974 550 45.524 35,356 Paymerbts CharilableAdNili85 Oiher Cost$ 23.867 59) 24417 26,166 Totsl Expen$e$ 23,867 550 24,417 26,166 Su￿lUs of Receipts over Payments forlhe yearbefore transfer5 21,107 9,190 Unrestrlcied Funds 2024 Re$trlded Fund$ 2024 EniJohTnent Funds 2024 Totsl 2024 Totsl 2023 Cash Funds CUr￿￿tA¢¢0unI DeposrtAccount 10,664 96,165 10,664 96.165 10,092 75,756 Totsl ¢a$h Fut)d$ 108,829 85,848 Unre$tri¢ted Funds 2024 Re5thctqd FuJ)d$ 2024 Endowment Ftsnd$ 2024 Total 2024 Total 2023 InV￿b￿¢￿t Fund$ In¥eslmenls in RCB ICIT Unit Inlere51 R￿e1¥ 1.106 1.595 1.106 1,595 1,216 T¢)tal Inve$knèntAs$•ts 2.701 1,216 St John's Parish Church Newtownhamilton 10 Statement of Financial Position for the year ended 31 December 2024 2024 2023 Cuffent Assets Deposit Account Current A¢￿Unt Sundry Debtors 96.16S 10,664 475 107,304 75.756 10,092 85,848 Cu￿ent Uabllities Sundry Cred'tors 349 349 Nel CurrentAssds 106,955 85,848 Funds Brought Forward Surplus ol Receipts over Paymentsf￿lhe year before Iranslers 85,848 21,107 76,668 9,180 Total funds to cary fowrd 106,955 85,848 We approve these accounts in behalf of the Board ofTrustees and confirm that we have made available all relevant records and information required lor their preparation. Trustee Date St John's Parish Church Newtownhamilton 11 Notes to the Financial Statements for the Year Ended 31 December 2024 1. Accounting Policies Sel out below are the principal accounting policEs which have been adopted in the compilation of the Receipts and Payments Account and the Slalemenls ol Assets and Liabilities. {al Receipts and Payments Account All ileTns ol income and exFEndilure included within the Receipts and Payments Account have been awounled for on a cash receipts basis. Voluntary income is received by way of donations and grfls and is included in full in the statement of Financial Activities when Re￿iv3b1e. The value ol services provided by volunteers has not been included. The Parish generally meels ils day lo day working capital iequiietnenls from ils annual income. The Trustees have obtained and reviewed cash flow lor&asls for the coming year and based on these are satisfied that the Parish has resources lo piovide a reasonable expectation that rt can continue lo rneet rts financial obligations as they fall due lor the coming year. Therefore, these financial statements have been prepar& on a going con￿rn basis. Ibl Assets retained for the Parish's own use The assets il the Parish, retained lor ils own use.. Church Building and giaveyard Fixtures and Fittings Shared R￿tory The Chuffh Building and Graveyard deemed lo tE Hefilage Assets s defined by the Charities SORP IFRS 1021 These Heritage Assets are not included in the Slalefflenl of Assets and Liabilities as information on the cost or valvalion is not availab￿ and such inloimalion Cannot be obtained al a cost comrnensurale wlh the benefit lo the users ol the accounts and lo the parish. Fixtures and Fittings are deemed lo be HerilageAssels as defined by the Charities SORP IFRS 1021. These fixtures and fittings are artefacts contained wrthin the Church Building and Iheii Preserbation and contribution lo cutture are ancillary lo faith and other purwses. Heritage as5els are not included in Slalernent of Assets and Liabilrtie5 as information cannot be obtained at a cost cotnmensurale with the benefit lo the users of the accounts and lo the parish. The Rectory usage is shared between the Parishes of Keady, Derynoose, Arnaghbreague and Newtownhamillon. Keady Parush rnainlain ownership ol this property and as a result this building is not recognised in the Parish Slalemenl of Assets and Liabilities. 2. Reconciliation of Cash Funds Total Cash Funds al the beginning of the year Receipts for the year Payments lor the year Total Cash Funds al the end of the ye 85,848 45,524 24,417 106,955 St John's Parish Church Newtownhamilton 12 3. Donations and Plate Collections Unre$tri¢ted Funds 2024 Restricted Furbds 2024 EndOW￿ent Funds 2024 Total 2024 Total 2023 Subscriptions Graveyard Fees Ash Wednesday Turkey EarthquakeAppe Gift Day Donation trom WLOL No. 98 Donations in Lieu ol Flowers Hospi￿ ￿ndaY Collection Sunday School Boxes Bus Church Outing Adverts lor Coffee Morning and Quiz Harvest Suv1￿ Collection 30,412 30,412 30.026 800 15 159 925 600 600 375 70 200 70 140 110 105 105 323 451 323 451 Total Donations 33.324 33,324 35,356 4. Grants Vnrestricte(I Funds 2024 Restri¢ted Funds 2024 End0￿Ment Funds Total 2024 Total 2023 2024 Govemmenl Energy SuppoKt Gr￿1 Newry Counul Grant Total Grants 1,200 550 550 550 550 1,200 St John's Parish Church Newtownhamilton 13 5. Fundraising Unrestricted Restricted Endowment Fund$ Funds Funds Total Total 2024 2024 2024 2024 2023 Flower Festiv7J 11,578 11,578 Total Fundraising 11,578 11,578 6. Investments Unrestrided Fund$ 2024 Restricted Funds 2024 Endomnent Funds 2024 Totsl 2024 Totsl 2023 Bank Interest RCB Trusi Income 1,595 1,106 1,595 1,106 1,115 Total Invesknont In¢ome 2,701 2,701 1,216 St John's Parish Church Newtownhamilton 14 7. Charitable Activities Unrestri(Aed Funds 2024 Reslrided Funds 2024 Endovm)enl Funds 2024 Total 2024 Total 2023 Dlo¢esan Charges 12,651 12,651 15,969 Church Running Costs Heal and knghl Water Rates Insurance Grass Cutb'ng 3,095 318 1,826 500 3,095 318 1,826 500 4,008 372 1,700 450 Glebe Share of Reclcry Costs 1,923 1,923 2,282 Administration Costs Bus for Church Bank Fees Envelopes lor 2025 Adverts fty Coffee Morning and Quiz Sunday School Expenses Ambassador Majaines Poppy Wreath Organist Christmas c￿dS Turkey EarthquakeAppeal S Hawthorne. St M￿S &"ble Harvest P￿a¢her Expenses Flower Festival Expenses Accountancy Donations 210 151 152 180 31 121 154 152 140 140 31 121 143 50 200 139 159 23 134 948 350 1,484 550 1,498 350 1,395 Total Expen$es 23,86;, 550 24,417 26,166 8. Transactions with Trustees £500 was paid lo a Iruslee during the yeai for mainlaining the grounds around the church and cuttillg the grass in the graveyard. 8. Governance Costs Governance Costs of £350 were incurred ijuring the year, ol wh￿h £350 related lo lees paid lo the Independent Examiner.