Mullavilly Parish Church
Trustees’ Annual report and Statement of Receipts and Payments and Assets and Liabilities
for the year ended 31 December 2025
Charities Number — NIC104177
Wylie
Mullavilly Parish Church
Annual report and financial statements for the year ended 31 December 2025
| Contents | ||
|---|---|---|
| . | Pages | |
| ReferencesandadministrativedetailsoftheCharity | 1 | |
| Trustees’ report | ||
| 2-4 | ||
| Independentexaminer’sreport totheTrustees | 5 | |
| Receipts andPayments account | ||
| 6 | ||
| Statementofassetsand liabilities | ||
| 7 | ||
| Notestothefinancialstatements | ||
| 8-11 |
Mullavilly Parish Church
1
References and administrative details
Charity Name: Mullavilly Parish Church Charity Registration Number: NIC104177 Contact Address: Mullavilly Road Tandragee
Trustees
Ven Elizabeth Cairns, David Montgomery, Thomas Neill, Helen Milligan, Yvonne Neill, Julie Magowan, Wendy Walsh, Alan Cairns, Jim King, Pauline Martin, Valerie Milne, David Shortt, Robert Jennett, Jamie Uprichard, Jim Cairns, Will Liddle and Robert Harrison.
Andrew Milne, Christopher Murtagh and Sarah Milne resigned as trustees on 29 April 2025.
David Montgomery, Thomas Neill and Pauline Martin were appointed as trustees on 29 April 2025.
Principal Office-bearers
Clergy: Ven Elizabeth Cairns
Honorary Treasurer: Wendy Walsh Honorary Secretary: Julie Magowan Church Warden: Clergy: David Montgomery Church Warden: Peoples: Thomas Neill
Independent Examiner
Wylie Ruddell
Chartered Accountants & Statutory Auditors Unit 63 Armagh Business Centre 2 Loughgall Road Armagh BT61 7NH
Bankers
Danske Bank
Donegal Square West Belfast BT1 6JG
2
Mullavilly Parish Church
Trustees’ Annual Report for the year ended 31 December 2025
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 2025.
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of Muliavilly 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 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 artefacts 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 public 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 services such as Holy Communion, Family Services, Baptism Services, Morning Prayer, Healing Services, Weddings and Funerals, with special Praise Services in September and December.
Our ‘Church Mice’ group is for pre-school age children, and although not up and running over the last year, there may be a requirement for this again soon due to an increase in smaller babies and children over the last year.
Our Sunday School meet each week with an average of 20 children in attendance.
ignite, our new Youth group, meet ona Sunday evening with a small group of teenagers.
Our Weekly Activities meet the needs of a wide range ofages 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. Forgames, learning, craft and social interaction.
Bumblebees ~ For parents and toddlers offering help, friendship and support to young families. Badminton Club & Bowling Club - Both are open to the whole community and for ail ages. Friendship Group & Monthly Soup Lunch — For the more senior members of the community.
Knit and Natter — Craft Group began to encourage and learn from each other in different crafts.
Pastoral Visiting Team — Assisting the Rector in Pastoral Care of the housebound and elderly.
Mullavilly Parish Church
3
Trustees’ Annual Report for the year ended 31 December 2025 (continued)
Mission Outreach at Home and Abroad - Muliavilly 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 the Craigavon Area 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 and Fun Night at the end of the summer continues to provide an outreach and means of connection and welcome to our local community.
Ongoing fundraising and other events take place during the year, to bring together the Parish and those who live in the local community.
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 NI checks and have attended the appropriate training. Financial Review
- ¢ Provide an overview of the Parish’s financial position at the reporting date. e 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 2025 can be signed off as a going concern.
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 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 meetings ofthe 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 period a terms whichof onemay year.be served.Select Vestry members may be re-elected annually and there is no limit on the number of
.
4
Mullavilly Parish Church
Trustees’ Annual Report for the year ended 31 December 2025 (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 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 no more than twelve other members ofthe 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 2025 the Select Vestry met eight times during the year and the average attendance was 64.7%.
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.
Statement of Trustees’ Responsibilities
The Trustees are responsible for preparing the Trustees’ Report and the Statement of Receipts and Payments and Statement of 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. 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
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Mrs Wendy Walsh, Honorary Treasurer
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Mrs Julie Magowan, Honorary Secretary ~ Hage
Date: (S14[ /Db
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5
Mullavilly Parish Church
independent examiner’s report to the Charity Trustees of Mullavilly Parish Church
We report on the accounts of Mullavilly Parish Church for the year ended 31 December 2025, which are set out on pages 6 to 11.
Respective responsibilities of Charity Trustees and examiner
As the charity’s Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern ireland) 2008.
It is our responsibility to:
-
e Examine the accounts under section 65 of the Charities Act. e Follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act.
-
¢ State whether particular matters have come to our attention.
Basis of Independent examiner’s 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 section 65(9)(b) ofthe 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:
- i. 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 examiner’s statement
We have completed our 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, we have found no matters that require drawing to your attention. Aver Conwene
A Cornett For and on behalf of Wylie Ruddell Chartered Accountants and Statutory Auditors Unit 63 Armagh Business Centre 2 Loughgall Road Armagh BT61 7NH
.
Date: 22 April 2026
E Mullavilly Parish Church
:
; Receipts and Payments Account for the year ended 31 December 2025 Unrestricted Restricted lb Funds20252025 Funds20252025 Total20252025 E Weome £ £ £
i i [ | ! | [ | | |
| . On Behalf of the Trustees | Mrs Wendy Walsh, Honorarymed ml[|][AN] | Mirs Julie Magowan, Honorary Secretary Date: {S (aalat&
| |
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|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Unrestricted|Restricted|
|Funds20252025|Funds20252025|Total20252025|Funds2024|Funds2024|Total2024|
|Weome|£|£|£|E|£|£|
|Donations and plate collections|90,712|53,955|144,667|86,500|8,288|94,788|
|Special coilections|240|1,018|1,258|-|1177|1,177|
|Fund raising events|4,339|1,452|5,791|-|11,723|11,723|
|Gift|Aid received|18,031|-|18,031|17,002|2,596|19,598|
|SuBa|n|dryk and income/Other investment inre|c|eiptsome|1,41|8|65|6,250-|61|,4|3685|1,|404152|4,688107|51|,|840511|
|Donations for use of|hall|1,310|-|1,310|600|100|700|
|organisations|
|Receipts from parish|-|3,127|3,127|<|7,283|7,283|
|a|
|Expenses|
|le|
|Gratuities|9,415|3,124|12,539|10,751|1,624|12,375|
|Diocesan costs|-|77,766|77,766|18,690|56,112|74,802|
|Church running costs|8,488|5,396|13,884|10,602|5,089|15,691|
|GlebeParish costs centre costs|1,217994|20,190800|21,1842,017|1,165896|645-|1,810896|
|Administration|costs|3,941|786|4,727|3,816|400|4,216|
|Fundraising costs|-|2,674|2,674|45|2,671|2,716|
|Charitable donations|8,440|1,018|9,458|10,026|1,177|11,203|
|Other sundry expenses|-|1,526|1,526|49,755|520|50,275|
|Payments for parish|
|organisations|=|5,662|5,662|-|3,942|3,942|
|Total payments|32,495|118,942|151,437|105,746|72,180|177,926|
|I|
|ee|828|
|Surplus/(deficit)|before transfers|$3,808|(53,140)|30,668|912|(36,218)|(35,306)|
|Surplus/(deficit)Transfers|after transfers|(80,671)3,137|8027|,|6753|1|30,668-|(3,744)(4,656)|(31,562)4,656|(35,306)-|
|ae|nr eee|eet|
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.
.
7
Mullavilly Parish Church
Statement of Assets and Liabilities as at 31 December 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Unrestricted|Restricted|
|Funds|Funds|Total|Funds|Funds|Total|
|2025|2025|2025|2024|2024|2024|
|Cash|Funds|£|£|£|£|ns£|£|
|Current Accounts|93,732|98,265|107,997|6,595|70,734|77,329|
|Total Cash Funds|$9,732|98,265|107,997|6,595|70,734|77,329|
|EE|
|Investment Assets|
|Investment in RCB Unit Trusts|8,582|-|§,582|8,582|-|8,582|
|Total Investment Assets|8,582|-|8,582|8,582|-|8,582|
|TTTOE|
|Assets retained|for the|Parish’s|
|own|use|
|Glebe House|-|385,000|385,000|-|385,000|385,000|
|Total Assets retained for|the|-|385,000|385,000|~|
|Parish’s own|use|
|885,00-|385,|0|00|385,000385,000|
|Total Assets|18,314|483,265|501,579|15,177|455,734|470,911|
|enerener eel|lt|al|
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On Behalf of the Trustees
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iVirs Wendy Waish, Treasurer ; ;
Mrs Julie Magowan, Secretary 5
Date: i s/fra | ab
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g
Mullavilly Parish Church
Notes to the financial statements for the year ended 31 December 2025
1 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.
(a) 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:-
- e Church Building and Graveyard ® Parish Centre e Glebe House
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.
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 currentiy exceeds 50 years.
(ii) 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.
9
Mullavilly Parish Church
Notes to the financial statements for the year ended 31 December 2025 (continued)
2 Reconciliation of Cash Funds
| £ a eeeeeeeeeSeSSSeSeeseseseseesi‘“ ( SCR |
|---|
| TotalCash FundsatBeginningoftheyear 77,329 |
| Receiptsfortheyear 182,105 |
| Paymentsfortheyear (151,437) ee TotalCashFundsatendoftheyear 107,997 SSeS |
3 Movement in funds
| Ati January 2025 |
Incoming Resources |
Outgoing Resources |
Revaluation | Transfers | At 31 December 2025 |
At 31 December 2025 |
|
|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | ||
| Restricted funds | |||||||
| BuildingsFund AlisonConnFund |
40,214 18 |
8,153 500 |
(103,967) (39) |
- - |
96,766 325 |
41,166 804 |
|
| Mission andOutreach | |||||||
| Fund | 3,256 | 2,618 | (4,540) | - | 2,180 | 3,514 | |
| Parish Organisations | |||||||
| Fund GraveyardFund |
13,173 8,245 |
3,127 5,300 |
(5,662) (3,126) |
- - |
400 (9,000) |
11,038 1,419 |
|
| ProjectFund GlebeHouse |
5,828 385,000 |
46,104 - |
(1,608) - |
- ~ |
(10,000) ~ |
40,324 385,000 |
|
| 455,734 | 65,802 | (118,942) | - | 80,671 | 483,265 | ||
| Unrestrictedfunds | |||||||
| GeneralFund | 6,535 | 116,303 | {82,495} | - | {80,671} | 8,732 | |
| Investment in RCB | |||||||
| UnitTrusts Totalfunds —__— |
8,582 15,177 470,911 |
- 116,303 182,105 |
- ~ - (32,495) ~ (80,671) (151,437) - - ere |
8,582 18,314 501,579 ena |
Purposes 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 consists 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: This fund is to assist with the cost of maintaining, improving and developing our existing graveyard. - Project Fund: This fund is used to record fundraising income and expenditure for various church projects, including the Organ Project.
10
Mullavilly Parish Church
Notes to the financial statements for the year ended 31 December 2025 (continued)
4 — Collections for and Donations to Third Parties
| 4 — Collections for and Donations to Third Partiesfor and Donations to Third Partiesand Donations to Third PartiesDonations to Third Partiesto Third PartiesParties | ||
|---|---|---|
| Collections | 2025 | 2024 |
| “Bishop’sAppeal SSS Hospice Appeal LEMOS |
£ 415 |
£ 385 |
| Sunday School LeprosyMission CMS!GitegaBibleCollege |
- 180 288 |
217 - - |
| TandrageeRBP | - | 365 |
| Cancer Focus | ||
| - | 210 | |
| 1,258 | 1,177 | |
| Donations | 2025 | 2024 |
| "Donations tochurchcharities -BishopsAppeal SAMS ArmaghBoardofMinistry -Confirmation |
£ 9 1,500 “ |
£ 2,200 136 |
| ChurchArmy | 800 | - |
| BibleSociety | 600 | 500 |
| ChristianAid CMSIreland LEMOS |
400 1,788 |
406 1,100 |
| - | 217 | |
| Leprosy Mission | 400 | 400 |
| NiHospiceAppeal PoppyAppeal |
1,540 25 |
1,510 25 |
| Waterdreps Tandragee RBP |
300 - |
200 365 |
| Cancer Focus | ||
| NICHS SundaySchooi Leprosy Mission |
- 550 180 |
2,935 = - |
| TT | 9,458 | 11,203 |
The above amounts have been included in receipts for the year under “Special collections” and payments for the year under “Charitable donations”.
11
Mullavilly Parish Church
Notes to the financial statements for the year ended 31 December 2025 (continued)
5 Transactions with the Trustees
The Parish paid expenses of £Nil (2024: £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: £3,018 Wendy Walsh: £4,992 Pauline Martin: £282 Alan Cairns: £376 Valerie Milne: £128
The Ven Elizabeth Cairns received £1,990 by way of reimbursement for expense provided to the Parish during the year.