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 2024 Charities Number: NIC104196 Lr
St Columba's Parish Church, Portadown Annual report and financial statements for the year ended 31 December 2024 Contents Pages References and administrative details of the Charity Trustees, report Independent Examiners Report to the TnEstees Receipts and payments account Statement of assets and liabiliti¢s Notes to the financial statements 9-12
St Columba's Parish Church, Portadown References and administrative details Charity Name: Portadownlst Columbas/Amagh/Church of Ireland Commonly known as St Columba's Parish Church, Portadown Charity Registration Number: Contact Addrcss: NIC104196 St Columba's Rectory 81 Loughgall Road Portadown Craigavon Co Arn]agh BT62 4EG Trnstees Canon WM Adair BA Mr John Haycs Mrs Shirlcy Rutherford Mr Steven Maclean Mrs Anne Clark (resigned April Ms Joyce Anderson 2024) Mrs Anne Hayes Mr A Hepburn (resigned April 2024) Mrs Elaine Mulholland Mrs E Watson (resigned April 2024) Mr Thomas Stevenson Ms Beth Scott Mrs Lorraine Blevins Mr Laurence Ruddock Ms Liz Blair Mr Rodney Forsyth Mr Robert Blevins Mrs Betty Girvan Mr Keith Medlow (appointed April 2024) Principal Office-bearers Rector: Church Treasurer: Church Secretary: Rector's Churchwarden: People's Churchwarden: Canon WM Adair BA Mrs Shirley Rutherford Ms Beth Scott Mr Robert Blevins Mrs Lorraine Blevins Independent Examiner Ruddell & Company Chartered Accountants & Registered Auditors 16 Church Street Dungannon Co Tyrone Principal Bankers Danske Bank 45-48 High Str¢et Portadown Co Armagh BT62 1 LB Page I
Trustees, Annual Report for the year ended 31 December 2024 Achievements Performance and Public Benefit Our mission statement outlines our aims and objectives: "Worshipping God, making disciples, transforming community" and we 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 we enjoyed before the outbreak of Covid. Sunday services were held twice on a Sunday at 8.30 am and I 1.00 am, and evening services have now been suspended due to the small level of attendance and the high costs of heating and lighting the Church building especially during the winter months, however we continue to hold evening servic¢s on special occasions and at set times in the year. There are evening services held during Holy Week, Palm Sunday also Portadown District Orange lodges attend a carol service. We also welcome Hart Memorial Primary School for their carol services.. Children's or anisations Organisations for young people such as Penguins and GFS continue to follow their nornial pattern of attendance, and this has held up very well with children enjoying the support of parents and the wider Church. 5th 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 numb¢rs which we have attending WOW, the numbers are not what they could be for th¢ size of our parish. Part of this is due to Competing activitics 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. "Messy Churcb is part of our outreach. Currently Messy Church has ceased to operate due to some organizational challenges, however, leaders are looking at the possibilÉty of restarting this once more with the help of new leaders. Our lapsed parent and toddler group, Scallywags and Ragamuffins is also under consideration for a restart, pending additional leaders being found. Talks are ongoing in this regard. Adult O anisations Bowling club, Craft Group, and Mothers, Union meet in our halls from time to time and a Parish Bible Study group meets via Zoom. Edgarstown accordion band also use the hall for practices each week and Slimming World use our hall each week to hold four classes on a Wednesday. Page 2
Trustees, Annual Report for the year ended 31 December 2024 (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 harn]" The same policy also applies to those who would be tenned 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 lianee St Columba's Parish Church, Portadown has given car¢ful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activitics entered into during the 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 benefit. This can be measured 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 receiving of pastoral ministry, improved understanding of the values relating to civic engagement, community cohesion and providing a bridge between diverse groups as well as improved educational outcomes through the Church's ministry of t¢aching. 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 outw¢igh any detriment arising in the Course of Christian outreach. Any private benefit arising out of the fulfilment of our Christian ministy 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 surplus of receipts over payments before other gains of £21.080.65. for the year end¢d 3 ISI Dec¢mber 2024. St Columba's Parish Church continues to be in a healthy financial state as at 31, D¢cember 2024 with a total cash funds of £215,313.23. 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 2024 (Continued) Goin Concern The trustees have reviewed the budgets for the year ahead and are satisfied that ther¢ arc adequatc funds in place to ensure that St Columba's Parish Church, Portadown can continue its activities and the accounts for thc year ended 31 December 2024 can be signed off as a going concern. Structure Governanee and Mana GoverDin ement 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 Vestry members are the Charity Trustees. Recruitment and A ointment of Select Vest Trustees All members of the Church of Ireland who ar¢ over the age of18 and are either resident within the parish or live elsewhere but hav¢ b¢en accustomed members of the congregation for at least three months, may register as members of the General Vesty 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 mem bers 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 tenns which may be served. Pa and Remuneration The clergy are paid directly by the Diocese anisation Structhre The Select Vesty is responsible for the day to day management of the parish. The Select Vesty consists of the member of the clergy serving in the parish, any curate assistant ("curate"), the churchwardens, th¢ 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 the clergy officiating in the parish. Select Vesty members are responsible for decisions on matters of general concern and importance to the parish including deciding how parish funds are to be applied. The Select Vesty meets at times fixed by the members or by Diocesan Synod. Special meetings may be convencd at anytime by the chairperson or the churchwardens. In 2024 the Select Vestry met ten times during the year and the average attendance was 900/0. Page 4
Trustees, Annual Report for the year ended 31 December 2024 (Continued) Com liance "th 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 Trustees, Res nsibilities The trustees are responsible for preparing the Trustees. Report, 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 Tequires the tTUStees to prepare a statement of Assets and Liabilities for each financial year. The trustses are responsible for keeping accounting records that are sufficient to show and explaAn 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. Signed on Behalf of the Trustees Canon W Adair, Clergy Date Mrs S Rutherford, Treasurer 1413 Date Page 5
Independent Examiners Report to the Trustees of St Columba's Parish Chureh I report on the accounts of the Charity for the year ended 31 December 2024, 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 aocounts, and seeking explanations from you as charity trustees conceming any such matters. believe: My role is to state whether any material matters have come to my attention giving me cause to 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 examiner'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 Date". '1 6131 ICJI [ Page 6
Receipts and Payments Account for the year ended 31 December 2024 Unrestricted Restricted funds funds 2024 2024 Total Total funds 2023 Receipts Donations & plate collections Proceeds from Fund Raising Events BaDk & Deposit interest Investment income Rental of premises Charitable activities Other Receipts Legacies Total Receipts 21)24 129,708.26 7,740.63 137,448.89 95,469.99 200.00 1,754.70 2(K).00 1,825.08 97.59 1,852.29 1,451.49 18.352.20 1,825.08 480.00 4,714.34 18,352.20 17,992.49 4,714.34 3,833.73 i i.000.00 i 1,000.00 1,216.24 Payments Diocesan Costs/Assessment Wages and Sa1)eS Cburch & Hall Running Costs GlebelRectory Costs Administrative Costs Other Costs ChaTitable Donations Payments from Parisb Organisations Total Payments 88,430.68 16,146.78 88.430.68 84,048.13 26,649.23 16,146.78 7,567.80 3,704.30 26,649.23 29.958.05 5,151.30 3.7(kl.30 3,316.69 3.783.19 99.17 5,250.47 4,14J.43 3.783.19 3.685.53 900.00 6.624.28 7,524.28 8,212.03 2,823.22 47 8.70 2.823.22 3,442.81 44 (Defieit)/Exeess of receipts over payments 8,965.88 11114.77 21.080.65 (23,928S3) Transfers betwr¢n funds - in Gross transfers between funds - out (Deficit)IExcess of recelpts over payments before other galo8 965.88 12 114.77 21080.65 23 928S3 On Behalf of the Trnstees Trustee I Trnstee 2 S,TrLLt Page 7
Statement of Assets and Liabilities as at 31 December 2024 Unrestricted l)esigDated Restricted Funds Funds 2024 Funds 2024 2024 Total 2024 Total 2023 General Account No. I Subscription Account Reserve Account Mi.%sion Account lona Trust Account Outreach Group Account Bowling Club Account Wow Sunday School Account Jigsaw Account Me.%sy Church Account St Columba's Morning Bowls Choir Account Penguins Account 71.024.99 i.O(X).(MJ 72,024.99 63.673.87 90,537.29 90,53729 52.14 41,479.45 2,994.87 1,991.94 960.66 41.47 1,289.15 751.08 10&14 3,082.05 52.14 41.479.45 89.054.70 2.39 30.414.43 3,021.93 1.707.33 1,535.81 41.47 1.491.01 715.85 108.14 2,465.65 2,994.87 1,991.94 960.66 41.47 1.289.15 751.08 108.14 3.082.05 Total Casb Funds 161,56228 11.219J6 42531.59 215J13a3 194,232.58 IDvestDJent A&sets RCB Investments Total IDFestmeDt Assets 61,796.00 61,79&00 61.79&00 61,796.lJO rf1.670.00 60.670.00 Assets retained for the Parish's own use Parish Halls Rectory Curatage Fixtures and Fittings 1,093.719.00 426.251.00 235.339.00 6,105.00 1,093,719.00 1.093.719.00 426,251.00 426.251.00 235,339.00 235,339.1)0 6.1O5.IMJ 6.105.00 Totsl Assets retained for the Parishg s own use 1,761,414.00 1,761,414.00 1,761,414.00 Totsl Assets 1,9477128 11219.36 4¥31.59 2,03852323 2,016,316.58 On Behalf of the Trnstees Ttee I Trustee 2
Notes to the financial statements for the year ended 31 December 2024 l. Accounting polieies Set out below are the principal accounting policies which have been adopted in th¢ compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities (a) Receipts and Payments Aecount 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 retainedfor the Parish's own use Th¢ assets of the Parish, retsined for its own use comprise:_ Church Building and Graveyard Church Hall Rectory/Curates House Fixtures and fittings The Church Building is deemed to be Heritage assets as defined by the Charities SORP (FRS102). These Heritag¢ assets are not included in the statement of assets and liabilitics as infomiation on the cost or valuation is not available and such inforniation 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 Curatag¢ 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 recognised at an estimated value. li) Investments Fixed asget investments comprises of a Representative Church Body (RCB) Investment, Church of Ireland (COD 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 2024 (continued) 2. 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 194,232.58 175,392.80 (154,312.15 £215,313.23 3. Movement in Funds AtlJan 21124 Ineoming Resources OuQoing Resource$ Investment Gain/(Loss) Transfers At 31 Dee 2024 Endowment funds None Restricted funds Mission Account lona Trust Account General Account No. I 2.39 30,414.43 6,276.80 11,095.42 1,000.00 18.372.22 6,227.05 30.40 52.14 41,479.45 1,000.00 42,531.59 Unrestrieted funds General Account No. I Subseription Account Reserve Account Designated Outrea¢h Group Designated Bowling Club Designated Wow S School Designated Jigsaw Designated Messy Church Columba's Morning Bowls Designated Choir Designated Penguins RCB Investments Fixed Assets 30.416.82 6,257.45 63,673.87 94,488.36 56,275.00 1,482.59 2.94 729.61 161.25 144,418.94 57,281.70 {56.275.00) 72.024.99 89,054.70 3,021.93 1,707.33 1,535.81 41.47 ,491.01 715.85 108.14 2,465.65 60,670.00 1,761,414.00 1,985,899.76 90,537.29 2,994.87 1,991.94 960.66 41.47 1,289.15 751.08 108.14 3,082.05 61,796.00 1,761.414.00 1,995,991.64 30.00 145.00 736.40 (3(K).00} 86.17 ,578.00 288.03 1,036.07 {506.70) 2,216.66 1.400.26 1200.00) 1,126.00 157,020.58 148,054.70 1,126.00 Total fllnds 2,016.316.58 175,392.80 154,315.15 6,994.00 2,038,523.23 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 2024 (eontinued) 3. Movement in Funds (continued) oses of Restricted Funds Mission Fund: These funds have been set aside for missionary purposes. Iona Trust Fund: These funds have been set aside for Christian community work. oses of Desi nated Funds -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 asAde 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 aside for the activities of the church's children's group. -choir Fund.. These fiinds have been set aside for the activities of the Choir group. -Penguins Fund: These funds have been 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 Christian Aid Collections SAMS Bishop's Appeal Portadown Nol LOL 775.05 120.00 40.00 728.28 100.00 237.00 466.00 The above amounts have been included in Receipts for the Year under "Donations & Plate Collections" 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 2024 (eontinued) 5. Trallsactions with the Trustees The parish paid expenses of £3,704.30 during the year relating to the running costs of the glebe house/rectory which is occupied by the rector 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. Governance Costs Governance costs of £810.00 were incurred during the year which solely relate to fees paid to the independent examin¢r. Governance costs are included within Administrative Costs in the Receipts and Paym¢nts Accounts. Page 12