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 2025
Charities Number: NIC104196
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St Columba’s Parish Church, Portadown
Annual report and financial statements for the year ended 31 December 2025
Contents
| Pages | |
|---|---|
| References and administrative details ofthe Charity | 1 |
| Trustees’ report | 2-5 |
| IndependentExaminers Report to the Trustees | 6 |
| Receipts andpayments account | 7 |
| Statement ofassets and liabilities | 8 |
| Notestothefinancialstatements | 9-12 |
St Columba’s Parish Church, Portadown
References and administrative details
Charity Name: Portadown/St Columbas/Armagh/Church of Ireland Commonly known as St Columba’s Parish Church, Portadown Charity Registration Number: NIC104196 Contact Address: St Columba’s Rectory 81 Loughgall Road Portadown Craigavon Co Armagh BT62 4EG
Trustees
Canon WM Adair BA Mrs Shirley Rutherford Mr John Hayes Mr Steven Maclean Mrs Anne Hayes Ms Joyce Anderson Mrs Elaine Mulholland Ms Beth Scott Mr Thomas Stevenson Mr Laurence Ruddock Mrs Lorraine Blevins Mr Rodney Forsyth Ms Liz Blair Mrs Betty Girvan Mr Robert Blevins Mrs Anne Clark (appointed April 2025) Mr Keith Medlow Mrs Tracy Cunningham (appointed April 2025)
Principal Office-bearers
Rector: Canon WM Adair BA Curate: Mrs Sonya Barnes Church Treasurer: Mr Lawrence Ruddock Church Secretary: Ms Beth Scott Rector’s Churchwarden: Mr Robert Blevins People’s Churchwarden: Mr Lawrence Ruddock
Independent Examiner
Ruddell & Company Chartered Accountants & Registered Auditors 16 Church Street Dungannon Co Tyrone
Principal Bankers
Danske Bank 45-48 High Street Portadown Co Armagh BT62 1LB
Page 1
Trustees’ Annual Report for the year ended 31 December 2025
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 11.00 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 services on special occasions and at set times in the year. There are evening services held during Holy Week and Palm Sunday and Portadown District Orange lodges attend a carol service. We also welcome Hart Memorial Primary School for their carol services.
Children’s organisations
Organisations for young people such as Penguins and GFS continue to follow their normal pattern of attendance, and this has held up very well with children enjoying the support of 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 normal each Sunday in the Church Hall and members attend our monthly family services as well as special seasonal services such as Advent and Palm Sunday along with prizegiving in the Church Building.
Adult Organisations
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 2025 (Continued)
Child Protection Policy
St Columba’s 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 harm”.
The same policy also applies to those who would be termed 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 Compliance)
St Columba’s Parish Church, Portadown 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.
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 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 staff 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 £5,393.50, for the year ended 31’ December 2025.
St Columba’s Parish Church continues to be in a healthy financial state as at 318‘ December 2025 with a total cash funds of £220,706.73.
The trustees’ policy on holding reserves is to retain sufficient unrestricted funds to meet ongoing 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 2025 (Continued)
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 St Columba’s Parish Church, Portadown can continue its activities and the accounts 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 111 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 at least three months, may register as members of the General Vestry of the parish, allowing them to attend and vote at meetings 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. Select Vestry members 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.
Pay and Remuneration
The clergy are paid directly by the Diocese.
Organisation 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, 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 the clergy officiating in the parish. Select Vestry 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 Vestry meets at times fixed by the members or by Diocesan Synod. Special meetings may be convened at anytime by the chairperson or the churchwardens. In 2025 the Select Vestry met ten times during the year and the average attendance was 90%.
Page 4
Trustees’ Annual Report for the year ended 31 December 2025 (Continued)
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 benefit.
Statement of Trustees’ Responsibilities
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 requires the trustees to prepare 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 of fraud and other irregularities.
Signed on Behalf of the Trustees
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GPECanon W Adair, ClergyEA DateN22
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Mr Lawrence Ruddock, 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 2025, 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:
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
e 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:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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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 (1) 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. rolonathan RuddellRadel For Ruddell & Company Dungannon
Date: yL/4 11026
Page 6
Receipts and Payments Account for the year ended 31 December 2025
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|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Receipts|
|Donations &|plate|collections|125,712.35|14,894.53|140,606.88|137,448.89|
|Proceeds|from Fund Raising Events|5,167.15|—|5,167.15|200.00|
|Bank &|Deposit|interest|1,506.81|113.95|1,620.76|1,852.29|
|Investment income|1,924.89|—|1,924.89|—|1,825.08|
|Rental|of premises|16,210.00|—|16,210.00|18,352.20|
|Charitable|activities|4,375.55|—|4,375.55|4,714.34|
|Other Receipts|720.48|1,000.00|1,720.48||
|Legacies|—||—|11,000.00|
|Total Receipts|
|Payments|
|Diocesan Costs/Assessment|91,122.50|—|91,122.50|88,430.68|
|Wages|and|salaries|17,386.11|—|17,386.11|16,146.78|
|Church &|Hall Running|Costs|24,947.78|8,832.50|33,780.28|26,649.23|
|Glebe/Rectory|Costs|3,076.11|—|3,076.11|3,704.30|
|Administrative|Costs|4,604.13|109.11|4,713.24|5,250.47|
|Other Costs|3,688.73|800.00|4,488.73|3,783.19|
|Charitable|Donations|1,078.00|7,450.99|8,528.99|7,524.28|
|Payments|from|Parish Organisations|3,136.25|—|3,136.25|2,823.22|
|Total Payments|
|(Deficit)/Excess|of receipts|
|over|payments|6,577.62|(1,184.12)|5,393.50|21,080.65|
|Transfers|
|Gross transfers|between funds|-|in|—|50.00|50.00|—|
|Gross transfers|between|funds|-|out|(50.00)|—|(50.00)|—|
|(Deficit)/Excess|of receipts|
|over payments|before other|gains|
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On Behalf of the Trustees
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Trustee 1 LLL Ja-4-26
Trustee 2 Yon Qype 12-YU-26
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Page 7
Statement of Assets and Liabilities as of 31 December 2025
| Unrestricted | Designated | Restricted | |||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |
| 2025 | 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Cash Funds | |||||
| General AccountNo. 1 | 49,619.27 | - | (7,132.50) | 42,486.77 | 72,024.99 |
| SubscriptionAccount | 26,926.00 | - | - | 26,926.00 | - |
| Reserve Account | 91,792.28 | - | - | 91,792.28 | 90,537.29 |
| Mission Account | - | - | 263.63 | 263.63 | 52.14 |
| Iona TrustAccount | - | - | 48,266.34 | 48,266.34 | 41,479.45 |
| Outreach Group Account | - | 2,967.78 | - | 2,967.78 | 2,994.87 |
| Bowling Club Account | - | 2,114.51 | - | 2,114.51 | 1,991.94 |
| Wow Sunday School Account | - | 536.60 | ~ | 536.60 | 960.66 |
| Jigsaw Account | - | - | - | - | 41.47 |
| Messy ChurchAccount | - | 1,159.59 | - | 1,159.59 | 1,289.15 |
| StColumba’sMorning Bowls | - | 1,057.19 | - | 1,057.19 | 751.08 |
| Choir Account | - | 108.14 | - | 108.14 | 108.14 |
| Penguins Account | - | 2,527.90 | - | 2,527.90 | 3,082.05 |
| Breakfast Club Account | - | 500.00 | - | 500.00 | - |
| Total Cash Funds | 168,337.55 | 10,971.71 | 41,397.47 | 220,706.73 | 215,313.23 |
| Investment Assets | |||||
| RCB Investments | 67,313.00 | - | - | 67,313.00 | 61,796.00 |
| Total Investment Assets | 67,313.00 | - | - | 67,313.00 | 61,796.00 |
| Assets retained for the | |||||
| Parish’s own use | |||||
| Parish Halls | 1,093,719.00 | - | - | 1,093,719.00 | 1,093,719.00 |
| Rectory | 426,251.00 | - | - | 426,251.00 | 426,251.00 |
| Curatage | 235,339.00 | - | - | 235,339.00 | 235,339.00 |
| Fixtures and Fittings | 6,105.00 | - | - | 6,105.00 | 6,105.00 |
| Total Assets retained for the | |||||
| Parish’s own use | 1,761,414.00 | - | - | 1,761,414.00 | 1,761,414.00 |
| TotalAssets | 1,997,064.55 | 10,971.71 | 41,397.47 | 2,049,433.73 | 2,038,523.23 |
On Behalf of the Trustees
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Trustee 1 VAL [iz] _ 12-U-26
Trustee 2 Yo ww 12-4-Z6
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Page 8
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Notes to the financial statements for the year ended 31 December 2025
1.
Accounting 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) Assets retainedfor the Parish’s own use
The assets of the Parish, retained for its own use comprise:-
-
e Church Building and Graveyard
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e Church Hall e Rectory/Curates House
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e Fixtures and fittings
The Church Building is 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 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 recognised at an estimated value.
ii) Investments
Fixed asset investments comprises of a Representative Church Body (RCB) Investment, Church of Ireland (COJ) 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 2025 (continued)
2. Reconciliation of Cash Funds
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£
Total Cash Funds at Beginning of the year 215,313.23
Receipts for the Year 171,625.71
Payments for the Year (166,232.21)
Total Cash Funds at end of the year £220,706.73
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- Movement in Funds
| At 1 Jan | Incoming | Outgoing | Investment | At31 Dec | ||
|---|---|---|---|---|---|---|
| 2025 | Resources | Resources | Transfers | Gain/(Loss) | 2025 | |
| £ | £ | £ | £ | £ | £ | |
| Endowment funds | ||||||
| None | ae | |||||
| Restricted funds | ||||||
| Mission Account | 52.14 | 6,613.83 | 6,452.34 | 50.00 | - | 263.63 |
| Iona TrustAccount | 41,479.45 | 6,823.15 | 36.26 | - | - | 48,266.34 |
| General AccountNo. 1 | 1,000.00 | 2,571.50 | 10,704.00 | - | - | (7,132.50) |
| 42,531.59 | 16,008.48 | 17,192.60 | 50.00 | = | 41,397.47 | |
| Unrestricted funds | ||||||
| General AccountNo. 1 | 71,024.99 | 117,843.43 | 145,016.30 | 5,767.15 | = | 49,619.27 |
| Subscription Account | = | 26,926.00 | - | - | = | 26,926.00 |
| Reserve Account | 90,537.29 | 1,254.99 | - | - | = | 91,792.28 |
| Designated Outreach Group | 2,994.87 | 2.91 | 30.00 | - | = | 2,967.78 |
| Designated Bowling Club DesignatedWowS School Res |
1,991.94 859.39 |
728.57 6.44 |
206.00 408.82 |
(400.00) (50.00) |
* - |
2,114.51 407.01 |
| DesignatedWow S School New | 101.27 | 254.25 | 275.93 | 50.00 | a | 129.59 |
| Designated Jigsaw | 41.47 | - | 41.47 | = | - | - |
| Designated Messy Church | 1,289.15 | 129.56 | " ¢ |
. | 1,159.59 | |
| Columba’s Morning Bowls | 751.08 | 1,819.00 | 1,012.89 | (500.00) | - | 1,057.19 |
| Designated Choir | 108.14 | - | - | - | - | 108.14 |
| Designated Penguins | 3,082.05 | 1,614.49 | 1,918.64 | (250.00) | - | 2,527.90 |
| Designated Breakfast Club | - | 5,167.15 | - | (4,667.15) | - | 500.00 |
| RCB Investments | 61,796.00 | = | = | z | 5,517.00 | 67,313.00 |
| Fixed Assets | 1,761,414.00 | - | - | 5 | - | 1,761,414.00 |
| 1,995,991.64 | 155,617.23 | 149,039.61 | (50.00) | 5,517.00 | 2,008,036.26 | |
| Totalfunds | 2,038,523.23 | 171,625.71 | 166,232.21 | - | 5,517.00 | 2,049,433.73 |
Purposes 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 2025 (continued)
3. Movement in Funds (continued)
Purposes 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.
Purposes of Designated 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.
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—Wow Sunday School Fund: These funds have been set aside for the activities of the church’s children’s group.
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—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.
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—Choir Fund: These funds have been set aside for the activities of the Choir group.
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—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.
-
—Breakfast Club Fund: These funds have been set aside for the fundraising activities of the breakfast club
4. Collections for Third Parties
| Collections for Third Parties | |
|---|---|
| £ | |
| Cross Links | 633.00 |
| CMS Ireland | 44.00 |
| Christian Aid Collections | $79.49 |
| SAMS | 100.00 |
| Portadown RPB | 473.50 |
| Portadown Nol LOL | 598.00 |
| 2,427.99 |
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”.
Page 11
Notes to the financial statements for the year ended 31 December 2025 (continued)
5. Transactions with the Trustees
The parish paid expenses of £3,076.11 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 examiner. Governance costs are included within Administrative Costs in the Receipts and Payments Accounts.
Page 12