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.
Si￿ed 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