Mullavilly Parish Church Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabilities for the year ended 31 December 2024 Charities Number- NIC104177 Wylie Ruddell
Mullavilly Parish Church Annual report and financial statements for the year ended 31 December 2024 Contents Pages References and administrative details of the Charity Trustees, report Independent examiner's report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 8-11
Mullavilly Parish Church References and administrative details Charity Name.. Mullavilly Parish Church Charity Registration Number: NIC104177 Contact Address: Mullavilly Road Tandragee Trustees Ven Elizabeth Cairns, David Shortt, Wendy Walsh, Julie Magowan, Helen Milligan, Jamie Uprichard, Sarah Milne, Jim King, Valerie Milne, Andrew Milne, Robert Jennett, Jim Cairns, Alan Cairns, Christopher Murtagh, Will Liddle, Robert Harrison and Yvonne Neill. Emma Cairns and Pauline Martin resigned as trustees on 09 April 2024. Will Liddle and Robert Harrison were appointed as trustees on 09 April 2024. Principal Office-bearers Clergy: Ven Elizabeth Cairns Honorary Treasurer". Wendy Walsh Honorary Secretary: Julie Magowan Church Warden: Clergy: Robert Harrison Church Warden: People: Sarah Milne Independent Examiner Wylie Ruddell Chartered Accountants & Statutory Auditors Unit 63 Armagh Business Centre 2 Loughgall Road Armagh BT617NH Bankers Danske Bank Donegal square West Belfast BTI 6JG
Mullavilly Parish Church Trustees. Annual Report for the year ended 31 December 2024 The Trustees present the Annual Report and Statements of Receipts and Payments and Assets and Liabilities for Mullavilly Parish Church for the year ended 31 December 2024. Objectives and Activities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of Mullavilly Parish Church is to support the advancement of the Christian religion by promoting, through the work of Mullavilly Parish Church the whole mission of the Church, pastoral evangelistic, social and ecumenical. Being open to the 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, Mullavilly Parish Church has custody of property and of records, materials and artefact of significance to the cultural and religious heritage and maintenance of which is undertaken by the Select Vestry of Mullavilly Parish Church. Achievements. Performance & Public Benefit Below you will find a summary of the main activities undertaken by the Parish to carry out its charitable purposes for the pu blic benefit and the main achievements during the year. This will include its purposes, activities, achievements, beneficiaries, etc. Sunday Worship Sunday Services at 9.30am, 11am and at 7pm for special occasions throughout the year. This included a range of different types of seNices such as Holy Communion, Family Services, Baptism Services, Morning Prayer, Healing Services, Wedding5 and Funerals, with special Praise Services in September and December. Our'church Mice. group of pre-school age children is available each Sunday for those with small children. Our Sunday School meet each Sunday with around 20-25 children and their teachers. Our Weekly Activities meet the needs of o wide rt7nge of age5 and people in the parish and community. For the purposes of this report it is best to record all these activities individually. Rainbows/Brownies- Girls 4-7 years, 7-10 years. For games, learning, craft and social interaction. Bumblebees- For parents and toddlers offering help, friendship and support to young families. Mothers Union- A group of ladies that promotes and supports family life at home and abroad. Badminton Club & Bowling Club- Both are open to the whole community and for all ages. Friendship Group & Monthly Soup Lunch- For the more senior member5 of the community. Knit and Natter- Weekly Craft Group to encourage and learn from each other a5 we work on various projects together or individually. Pastoral VisitingTeam-Assisting the Rector in Pastoral Care of the housebound and elderly.
Mullavilly Parish Church Trustees, Annual Report for the year ended 31 December 2024 (continued} Mission Outreach at Home and Abroad- Mullavilly is committed to reaching out to our local community with the Good News of God's Love through our witness in Word and Action. We continue to help in practical ways, as and when possible, through organisations such as Food Bank. Apple Blossom Baby Basics-This was and still is a vital outreach to the wider community• providing a Moses Basket and/or a Baby Bath filled with essential items for a new mum and her baby. It is for those who have found themselves in a difficult situation or who are going through tough times due to the loss of a job, human trafficking, homelessness or suffering abuse. Our Annual BBQ was open to the whole community and it was good to see lots of people from all backgrounds come along. New Church Organ Project. Many events were held during the yearto help raise funds for a new Church Organ: Coffee Mornings, Big Breakfasts, Praise Service, etc. As a result of this we were able by September 2024 to install and dedicate our new organ. The Church Hall is a vital asset to the Parish and wider community to enable outreach to take place. Child Protection As a Parish we adhere to the Church of Ireland Child Protection Policy- Safeguarding Trust, and all of our leaders have been through Access Nl checks and have attended the appropriate training. Financial Review Provide an overview of the Parish's financial position at the reporting date. Explain Trustee's policy on holding reserves. If any funds were materially in deficit at the end of the year and steps taken to eliminate the deficit. 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 2024 can be signed off as a going concern. Structure, Governance and Management Governing Document and Constitution of the Charity Chapter111 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 (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 a least three months, may register as members of the general vestry of the Parish, allowing them to attend and vote at meeting5 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.
Mullavilly Parish Church Trustees, Annual Report for the year ended 31 December 2024 (continued) Pay and remuneration The Incumbent of the Parish is paid a stipend, locomotory allowance and office expenses in accordance with figures approved by the General Synod of the Church of Ireland. Organisational Strutture 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 no more than twelve other members of the general vestry are 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 decisions around 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. In 2024 the Select Vestry met eight times during the year and the average attendance was 70.6%. Compliance with Public Benefit The Parish ha5 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, Report and the Statement of Receipts and Payments and Statement of Asset5 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 expSain 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 Mrs Wendy Walsh, Honorary Treasurer Mrs Julie Magowan, Honorary Secretary Date: 29 April 2025
Mullavilly Parish Church Independent examinerfs report to the Charity Trustees of Mullavilly Parish Church We report on the accounts of Mullavilly Parish Church for the year ended 31 December 2024, which are set out on pages 6 to 11. Respective responsibilities of Charity Trustees and examiner As the charitls Trustees you are responsible forthe preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: Examine the accounts under section 65 of the Charities Act. Follow the procedures laid down in the general Directions given by the Commission under section 6519){bl of the Charities Act. State whether particular matters have come to our attention. Basis of Independent examinerfs report We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under settion 65191{b) of the Charities Act. Our 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. Our role is to state whether any material matters have come to our attention giving us cause to believe: l. That 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 of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs Statement We have completed our examination and have no concerns in respect of the matters {11 to14) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. A Cornett For and on behalf of Wylie Ruddell Chartered Accountants and Statutory Auditors Unit 63 Armagh Business Centre 2 Loughgall Road Armagh BT617NH Ih Date: 29 April 2025
Mullavilly Parish Church Receipts and Payments Account for the year ended 31 December 2024 Unrestricted Restricted Funds Funds 2024 2024 Unrestricted Restrirted Funds Funds 2023 2023 Totsl 2024 Totsl 2023 Income Donations and plate collections Special collections Fund raising events Gift Aid received 86,500 8.288 1,177 11,723 2,596 94.788 1.177 11,723 19,598 82.221 9,016 91.237 1.844 33,448 18,840 33,448 17,002 18.840 Grant income energy support scheme Sundry income/Other receipts Bank and investment income 600 570 600 3,190 1,307 850 1.152 4,688 107 5.840 2,620 1,511 1,307 850 Donations for use of hall loo 700 Receipts from parish organisations Total receipts 7,283 35.962 7.283 142.620 3,700 48,784 3,700 155.016 106.658 106,232 Expenses Gratuities 10,751 18,690 10,602 1,165 896 1.624 56.112 5,089 645 12,375 74,802 15,691 1,810 896 10,423 35,775 10,940 10,423 71,597 11.071 Diocesan costs 35,822 131 Church running costs Glebe costs 1,114 965 1.114 965 Parish centre costs Administration costs 3,816 45 400 4,216 2,716 11,203 50,275 4,298 102 4,400 1,091 12,338 Fundraising costs Charitsble donations 2,671 1.177 520 1,091 2,824 10,026 49,755 9,514 Other sundry expenses Payments for parish organisations Total payments 3,942 72.180 3,942 177,926 3.914 43,884 3,914 116,913 105,746 73,029 Surplus/{deficit) before transfers Transfers 912 {36.2181 135,306) 4,656 131.562) (35,306) 33.203 4.900 38,103 14,656) 13.744) 139,093} 15,8901 39,093 43,993 Surplus/(deficit) after transfers 38,103 On Behalf of the Trustees Mrs Wendy Walsh, Honorary Treasurer Mrs Julie Magowan, Honorary Secretary th Date: 29 April 2025
Mullavilly Parish Church Statement of Assets and Liabilities as at 31 December 2024 Unrestricted Restricted Funds Funds 2024 2024 Unrestricted Funds 2023 Restricted Funds 2023 Total 2024 Total 2023 Cash Funds Current Accounts 6,595 6,595 70,734 70,734 77,329 77,329 10,339 10.339 102.296 112,635 112,635 Total Cash Funds 102,296 Investment Assets Investment in RCB Unit Trusts 8,582 8,582 8.582 8,582 8,582 Total Investment Assets 8,582 8,582 8,582 A55et5 retained for the Parlsh's own use Glebe House 385,000 385,000 350,000 350,000 Total Assets retalned for the Parish's own use 385,000 385,000 350,000 350,000 Total Assets 15.177 455,734 470,911 18,921 452,296 471,217 On Behalf of the Trustees Mrs Wendy Walsh, Treasurer Mrs Julie Magowan, Secretary Date: 29 April 2025
Mullavilly Parish Church Notes to the financial statements for the year ended 31 December 2024 Accounting policies Set out below are principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities. la) Receipts and Payments Account All items of income and expenditure included within the Receipts and Payments Account have been accounted for on a cash receipts 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:_ Church Building and Graveyard Parish Centre Glebe House The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charitie5 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. The Parish Centre Was rebuilt in 2000. There are no reliable records of the cost of this construction and valuation approach for such a building lacks sufficient reliability. As a result this building is not recognised in the Parish Statement of Assets and Liabilities. Glebe House is recognised at the current market value of £385,000, based on the formal valuation carried out by Chris Murtagh MRICS Chartered Surveyor in March 2025. No depreciation has been provided on the Glebe House as the current estimated residual value is not less than its carrying value and the remaining useful life cu rrently exceeds 50 years. Investments Fixed asset investments comprising investment in RCB Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date.
Mullavilly Parish Church Notes to the financial statements for the year ended 31 December 2024 (continued) 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 112,635 142,620 1177,9261 77,329 Movement in funds Atl Incomlng January Resources 2024 Outgolng Revaluatlon Resources At31 December 2024 Transfers Restricted funds Building5 Fund Alison Conn Fund 39,895 5,678 161.501} 56.142 40.214 18 18 Mission and Outreach Fund 2,489 3,970 14,3731 1,170 3.256 Parish Or8anisations Fund Graveyard Fund Project Fund Glebe House 10,095 7,581 42,218 350,000 7,390 2,435 16,489 14,4621 11,8441 150 73 13,173 8,245 5,828 385,000 152,8791 35,000 452.296 35,962 172.1801 35,000 4,656 455,734 Unrestricted funds General Fund 10,339 106,658 1105,7461 14,6561 6,595 Investment in RCB Unit Trusts 8,582 18.921 8,582 15,177 470,911 106,658 142,620 1105,7461 1177,9261 14,6561 Total funds 471.217 35.000 Pur oses of Restricted Funds Alison Conn Fund: This is a fund to provide support for young people Buildings Fund: This is a fund to assist with the cost of maintaining, improving and developing our existing buildings. Mission and Outreach Fund: This is a fund to be used to develop our Mission responsibilities both home and abroad. Parish Organisations Fund: This conslsts of the individual accounts for the various Parish Organisations. Each account is deemed to be restricted as the monies are specifically for the purposes of meeting the aims and objectives of each organisation. Graveyard Fund: Thi5 fund is to assist with the cost of maintaining, improving and developing our existing graveyard. Project Fund: This fund is being used for the purposes of recording the fundraising income and expenditure in relation to the Organ Project.
Mullavilly Parish Church io Notes to the financial statements for the year ended 31 December 2024 (continued) Collections for and Donations to Third Parties Collections 2024 2023 Bishop's Appeal Hospice Appeal LEMOS 1,210 350 385 217 269 Healing Service Tandragee RBP Cancer Focus 15 365 210 1,177 1.844 Donatlons 2024 2023 Donations to church charities - Bishops Appeal SAMS 1,215 2,200 136 2,630 2,200 Armagh Board of Ministry- Confirmation Church Army Bible Society Christian Aid 300 500 500 400 400 CMS Ireland I,ioo 217 1,539 269 LEMOS Leprosy Mission Nl Hospice Appeal Poppy Appeal Waterdrops Tandra8ee RBP Diocesan Board of Ministry- Healing Service Cancer Focus 400 200 1,510 25 1,475 25 200 365 50 2,935 Air Ambulance 2.385 365 Bishop's appeal - Advent collection 11,203 12,338 The above amounts have been included in receipts for the year under'special collections" and payments for the year under'charitable donations"
Mullavilly Parish Church li Notes to the financial statements for the year ended 31 December 2024 Icontinued) Transactions with the Trustees The Parish paid expenses of £Nil {2023: £Nil) relating to the reimbursement for repairs and running costs of Glebe House which is occupied by the rector. The following Trustees received reimbursement for services and expense provided to the Parish during the year: Jim King: £4,479 Wendy Walsh.. £5,588 Valerie Milne: £336 The Ven Elizabeth Cairns received £123 by way of reimbursement for expense provided to the Parish during the year.