St Columba's Parish Church, Portadown Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2023 Charities Number: NIC104196 ,"Ii
St Columba's Parish Church, Portadown Annual report and financial statements for the year ended 31 December 2023 Contents Pagcs 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 9-12
St Columba's Parish Church, Portadown References and administrative details Charity Name: Portadown/St Columbas/ArmaghlChurch of Ireland Commonly known as St Columba's Parish Church, Portadown Charity Registration Number: Contact Address: NIC104196 St Columba's Rectory 81 Loughgall Road Portadown Craigavon Co Armagh BT62 4EG Trustees Canon WM Adair BA Mr J Hayes Mrs A Clark Mrs A Hayes Mrs S Rutherford Mr S Maclean Ms J Anderson Mr T Stevenson Mrs E Watson Mr K Medlow (Resigned April Mr R Forsyth (Appointed April 2023) 2023) Mr D Blevins (Appointed April 2023) Mrs L Blevins (Appointed April 2023) Mr R Blevins (Appointed April 2023) Mrs B Girvan (Appointed April 2023) Ms L Blair Ms B Scott Mrs E Mulholland Mr A Hepburn Principal Office-bearers Rector: Church Treasurer: Church Secretary: Rector's Churchwarden". People's Churchwarden". Canon WM Adair BA Mrs S Rutherford Ms B Scott Ms L Blair Ms B Scott Independent Examiner Ruddell & Company Chartered Accountants & Registered Auditors 16 Church Street Dungannon Co Tyrone Principal Bankers Danske Bank 45-48 High Street Portadown Co Annagh B T62 1 LB Page I
Trustees, Annual Report for the year ended 31 December 2023 Achievements Performance and Public Benefit Our mission statement outlines our aims and objectives: "Worshipping God, making disciples, transfomiing community" and w¢ seek to be "A place where everyone is welcome" During the year our numbers attending Church Services have been increasing gradually towards a level which w¢ enjoy¢d before the outbreak of Covid. Sunday services were held twic¢ on a Sunday at 8.30 am and I 1.00 am, and evening services had been suspended this year due to the small level of attendance and the high costs of heating and lighting the Church building especially during the winter months. Children's o anisations Organisations for young people such as Penguins and GFS continue to follow their nomial pattern of attendance, and this has held up very well with children enjoying the support of th parents and the wider Church. 5 Portadown Scouting organisations also meet in our Halls on a Thursday evening and are enjoying much success. "WOW" is the name for our Sunday School (WOW stands for Worship our way). WOW has been meeting as nomal each Sunday in the Church Hall and members attend special seasonal services such as Advent and Palm Sunday along with prizegiving in the Church Building. Although we are very thankful for the numbers which we have att¢nding WOW, the numbers are not what they could be for the size of our parish. Part of this is due to competing activities for children held outside of Church, and the increasing secularism which has infiltrated many Church families, and "Church" is not the priority it once was. 64Messy Churchyg is part of our outreach. Messy Church happens on the first Thursday of each month and our activities r¢sumed for the normal times which are now 4.15 pm to 6.15 pm. This is for all children in the parish but each child or group from a family must be accompanied by an adult. The activities includes crafts, storytelling worship and a shared meal prepared on the premises by our catering team. There is no monetary charge for this service. it is supported by voluntary contributions and from Church funds. The group is open to ALL in the community whether they are regular Church attenders or not. Adult Or allisations Bowling club, Craft Group, and Mothers, Union meet in our halls from time to time, and a Parish Bible Study group meets via Zoom. Page 2
Trustees, Annual Report for the year ended 31 December 2023 (Continued) Child Protection Poli St Columba, Parish Church, Portadown subscribes to the Church of Ireland child protection policy statement: "It is the policy of the Church of Ireland to set standards for the welfare of all children sharing in its ministry with a view to protecting them from physical, sexual and emotional hann" The same policy also applies to those who would be temied vulnerable adults. St Columba's Parish Church, Portadown does this by adopting the Code of Good Practice "Safeguarding Trust" as issued by the Church of Ireland. Charities Commissioner for Northern Ireland Statement of Com liance St Columba's Parish Church, Portadown has given careful consideration to the Charity Commission for Northem Ireland's guidance on public benefit to ensure that the activities enter¢d into during th¢ year have helped to achieve the parish's objectives and activities as well as providing public benefit. The Benefit is defined thus". "The expression of the precepts of the Christian religion through engagement with the general public, and in particular with the disadvantaged, the sick, the elderly and the young, is a public ben¢fit. This can be mcasured and evidenced through increased social integration and pastoral care delivered at the point of need. The direct benefit of participation in Church life includes the enjoyment of publish and the giving and r¢ceiving of pastoral ministry, improved understanding of the values relating to civic engagemenL community cohesion and providing a bridge between diverse groups as well as improved educational outcomes through the Church's ministy of teaching. The beneficiaries are the general public, participation in Church governance and willingness to support through contributions the continuing witness of the Church. The wider benefit to the public will outweigh any detriment arising in the course of Christian outreach. Any private benefit arising out of the fulfilment of our Christian ministry or to lay stsff is essential to the fulfilment of the purpose of the advancement of religion." Financial Review The principal sources of income are freewill offering donations from our parishioners. St Columba's Parish Church had a deficit of receÈpts over payments before other gains of £23,928.53, for the year ¢nded 31" December 2023. St Columba's Parish Church continues to be in a healthy financial state as at 31, December 2023 with a total cash funds of £194,232.58. The trustees, policy on holding reserves is to retain sufficient unrestricted funds to meet on- going running costs for a minimum period of one year, having regard to increasing costs and declining income. No funds were materially in deficit at the year end. Page 3
Trustees, Annual Report for the year ended 31 December 2023 (Continued) Goin Concern The trustees have reviewed the budgets for the year ahead and are satisfied that thcre arc adequate funds in place to ensure that St Columba's Parish Church, Portadown can continue its activities and the accounts for the year ended 31 December 2023 can be signed off as a going concern. Structure Governance and Ivlana ement Governin Document and Constitution of the Chari Chapter I I l of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vesty members are the Charity Truste¢s. Recruitment and A ointment of Select Vest Trustees All members of the Church of Ireland who are over the age of18 and are either resident within the parish or live elsewhere but have been accustomed m¢mbers of the congregation for at least three months, may register as memb¢rs of the Gen¢ral Vestry of the parish, allowing them to attend and vote at meetings of the General Vestry and to stand for election to the Select Vesty. Meetings of the General Vesty are held at least once a year. The Select Vestry is elected as part of this General Vestry meeting. Select Vestry members will hold their positions for a period of one ycar. Select Vesty members may be re-elected annually and there is no limit on th¢ number of terms which may be served. and Remuneration The clergy are paid dir¢ctly by the Diocese anisation Structure The Select Vestry is responsibl¢ for the day to day management of the parish. The Select Vestry consists of the member of the clergy serving in the parish, any curate assistant ("curate"), the churchwardens, the glebewardens and generally not more than fourteen other members of the General Vestry elected at the General Vestry. The Select Vestry is chaired by the Incumbent or other member of th¢ clergy officiating in the parish. Select Vestry members are responsible for decisions on matters ol general concern and importance to the parish including deciding how parish funds are to be applied. The Select Vestry meets at times fIxed by the members or by Diocesan Synod. Special meetÉngs may be convened at anytime by the chairperson or the churchwardens. In 2023 the Select Vestry met ten times during the year and the average att¢ndance was 90 %. Page 4
Trustees, Annual Report for the year ended 31 December 2023 (Continued) Com liance 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 and have helped to achieve the parish's objectives and activities as well as providing benefit. Statement of Trnstees, Res onsibilities The tTUStees are responsible for preparing the Trustees, ReporL the Statement of Receipts and Payments and Statement of Assets and Liabilities in accordance with applicable laws and regulations. The law applicable to charities in Northern Ireland with income of less than £250,000 requires the trustees to prepare a ststement of Assets and Liabilities for each financial year. The trustees are Tesponsible for keeping accounting Tecords 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 of fraud and other irregularities. Sied on Behalf of th¢ Trustces Canon W Adair, Clergy Date 1.4._Q..CLP.FiQ ?C¥2Lk Mrs S Rutherford, Treasurer Date Page 5
Independent Examiners Report to the Trustees of St Columba's Parish Church I report on the accounts of the Charity for the year ended 31 December 2023, which are set out on pages 2 to 12. 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 my 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 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of 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 section 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: 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 infomlation needed for a proper understanding of the accounts to be reached. Independent examlner's statement I have completed my examination and have no concerns in respect of the matters (l ) 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. Jonathan Ruddell For Ruddell & Company Dungannon Dat¢: IoL* Page 6
Receipts and Paymellts Account for the year ended 31 December 2023 Ullmtricted Restricted funds fimds 2023 2023 Total funds 2023 Total funds 2022 Receipts Donations & plate collections Proceeds from Fund Raising Events Bank & Deposit interest Investment income Rental of premises Charitable activities Other Receipts Legacics Total Receipts 87,233.36 8,236.63 95,469.99 119,937.95 3,010.00 1,451.49 364.35 480.1)0 I,611.19 17,992.49 14,275.00 3,833.73 3,570.49 1216.24 17.92 1.373.11 480.00 17,992.49 3,833.73 1216.24 78.38 112 128.93 15.01 120 443.94 142 786.9 Payments Diocesan CostsiAssessment Wages and salaries Church & Hall Running Costs GlebelRe¢tory Costs Administrative Costs Other Costs Charitable Donations Payments from Parish Org2nisations Total Payments 84,048.13 7,567.80 29,252.11 3J16.69 4055.58 3,685.53 84,048.13 79,756.09 7,567.80 9,035.73 705.94 29,958.05 24,559.86 3,316.69 4,011.82 4141.43 4,687.02 3,685.53 3,458.03 8,212.03 8,658.48 3,442.81 3,442.81 3,100.81 135 68.65 9 003.82 144 72.47 137 67. 85.85 8,212.03 (Defieit)IExeess of receipts over payments (23239.72) (688.81) (23,92853) 5J19.06 Transfers Gross transfers between funds - in Gross transfers between funds - out 6,338.40 (6,338.40) (DeficityEiee&s of receipts over payments before other gains 23 39.72 688.81 23 928.53 519. On Behalf of the Trustees Trustee I Trustee 2 Page 7
Statement of Assets and LRabilities as at 31 December 2023 Unrestricted Designated Funds Funds 2023 2023 Restricted Funds 2023 Total 2023 Total 2022 Cash Funds General Account No. I Reserve Accovnt Mission Account lona Trust Account Holiday Bible Account Outr&2ch Group Account Bowling Club Account Wow Sunday School Account Jigsaw Account Messy Church Account St Columba's Morniog Bowls Choir Account Tuesday Bowls Account Pengutns Account 63,673.87 89,054.70 63,673.87 89,054.70 2.39 30.414.43 87,565.43 87,952.82 31.49 31.074.14 1.592.71 1,479.93 1,649.33 2,150.92 41.47 1,635.94 2.39 30,414.43 3,021.93 1,707.33 1,535.81 41.47 1,491.01 715.85 108.14 3,021.93 1,707.33 1,535.81 41.47 1,491.01 715.85 108.14 150.22 660.11 2,176.60 2,465.65 2,465.65 Total Cash Funds 152.72&57 11,087.19 30,416.82 194,232.58 218,161.11 Investment Assets RCB tnvestments Totsl Investment Assets 60,670.00 60,670.00 60,670.00 60,670.1)0 58,902.00 58,902.00 Assets retained for th¢ Parish'5 own use Parish Halls Rectory Curatage Fixtures and Fittings 1,093,719.00 426,251.(M) 235.339.00 6,105.00 1,093,719.00 1.093,719.00 42fj251.00 426,251.00 235J39.00 235,339.00 6,105.00 6,105.00 Total Assets retvdlned for the Parish's own use 1,761,414.1)0 1,761,414.00 1,761,414.00 Total Assets 1,974,812.57 11,087.19 30,416.82 2,016J16.58 2,038,477.11 On Behalf of the Trnstees Trustee I Trustee 2 Page 8
Notes to the financial statements for the year ended 31 December 2023 l. Aceounting 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 (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) Assels relainedfor the Parish's own use The assets of the Parish, retained for its own use comprise:_ Church Building and Graveyard Church Hall Rectorylcurates House Fixtures and fittings The Church Building is deemed to be Heritage assets as defined by the Charities SORP (FRS102). These Heritage assets are not includ¢d in the statcment of ass¢ts and liabilities as inforn]ation on the cost or valuation is not available and such infomiation cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish. The Church Hall, Rectory and Curatage these assets are stated as an estimated value based on a professional valuation carried out in December 2016 for the purpose of insurance. Fixtures and fittings are recognis¢d at an estimated value. li) Investments Fixed asset investments comprises of a Representative Church Body (RCB) Investment, Church of Ireland (COI) are initially recorded at cost and are then subsequently stated at fair value at each year end date. Page 9
Notes to the financial statements for the year ended 31 December 2023 (continued) 2. Reconciliation of Casb 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 218,161.11 120,735.00 (144,663.53) £194,232.58 3. Movement in Funds AtlJa 2023 IrtcomiDg Resources Outgoing Resources Invesltnent Gainl(Loss) At31 Dec 2023 Transfers EndowmeDt funds None Restrieted funds Mission Account lona Trust Account 31.49 31,074.14 31,105.63 7,666.08 76.23 7,742.31 7,695.18 735.94 8,431.12 2.39 30,414.43 30,416.82 UDrestrieted funds General Account No. I Reserve Account Designated Holiday Bible Designated Outrvach Group Designated Bowling Club Designated Wow S School Designated Jigsaw Designated Messy Church Columba's Morning Bowls Designated Choir Designated Tuesday Bowls Designated Penguins RCB Inveslment8 Fixed Assets 87,565.43 87,952.82 1,592.71 1,479.93 I,rfA9.33 2,150.92 41.47 108,017.90 1,101.88 132,850.67 941.21 63,673.87 89,054.70 22.50 30.00 165.46 741.11 {1,570.21) 1.570.21 (400.001 1.79 623.46 126.00 3.021.93 1,707.33 1,535.81 41.47 1,491.01 715.85 108.14 1,635.94 328.07 786.00 507.34 70.15 42.08 284.56 1.518.54 34.34 150.22 660.11 2.176.60 58,902.(M) 1,761,414.00 2,007,371.48 {375.55) (200.00) 2.(K)7.59 2.465.65 60.670.00 ,761,414.00 ,985,899.76 1,768.00 112,992.69 136,232.41 1,768.00 Total funds 2,038,477.11 120,735.00 144,663.53 1.768.00 2,016.316.58 oses of Endowment Funds The parish had no endowment funds at the year-end. Page 10
Notes to the financial statements for the year ended 31 December 2023 (continued) 3. Movement in Funds (continued) oses of Restricted Funds Mission Fund: These funds have b¢en s¢t aside for missionary purposes. Iona Trust Fund: These funds have been set aside for Christian community work. oses of Desi ated Funds -Holiday Bible Fund: These funds have been set aside for the yearly holiday bible club outing. (Now ceased). -outreach Group Fund: These funds have been set aside for outreach activities. -Bowling Club Fund: These funds have been set aside for the activities of the church's bowling group. -wow Sunday School Fund: These funds have been set aside for the activities of the church's children's group. -Jigsaw Fund: These funds have been set aside for the activities of the church's children's group. -messy Church Fund: These funds have been set asid¢ for the activities of the church's children's group. -choir Fund: These funds have been set aside for the activities of the Choir group. -Penguins Fund: These funds have be¢n set aside for the activities of the church's children's group. -st Columba's Morning Bowls: These funds have been set aside for the activities of the church's morning bowling group. 4. Collections for Third Parties Cross Links The Leprosy Mission CMS Ireland ChristÉan Aid Collections SAMS Retiring Collection - Earthquake Appeal Portadown No l LOL 830.08 102.00 40.00 942.33 100.00 250.00 572.70 837.1 The above amounts have been included in Receipts for the Year under "Donations & Plate Coll¢ctions" This balance was paid out during the year and has been included in Payments for the year under "Charitable Donations" Pagell
Notes to the financial statements for the year ended 31 December 2023 (continued) 5. Transactions witb the Trustees The parish paid expenses of £3,316.69 during the year relating to the running costs of the glebe house/rectory which is occupied by the r¢ctor during the period of the rector's occupancy of it. Canon WM Adair BA received an ex gratia payment of £3,300.00 in the year. 6. Governanee Costs Governance costs of £870.00 were incurred during the year which solely relate to fees paid to the independent examiner. Governance costs are included within Administrative Costs in the Receipts and Paymcnts Accounts. Page 12