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2023-12-31-accounts

Ballymore Parish Church

Trustees’ Annual report and Statement of Receipts and Payments and Assets and Liabilities

For the year ended 31 December 2023

Charities Number: NIC104295

Ballymore Parish Church

Annual report and financial statements for the year ended 31 December 2023

Contents

Pages
References and administrative details of the Charity 1
Trustees’ report 2 - 5
Independent Examiners Report to the Trustees 6
Receipts and payments account 7
Statement of assets and liabilities 8
Notes to the financial statements 9 - 12

Ballymore Parish Church

References and administrative details

Charity Name: Ballymore Parish Church Charity Registration Number: NIC104295 Contact Address: Ballymore Rectory 107 Tandragee Road Markethill Armagh BT60 1TN

Trustees

Mrs Anne Roberts Mr David McClelland Mrs Joanne Craig Mrs Anna Laverty Mrs Elizabeth Elliott Mr Malcolm McCombe Mr Scott Gamble Mrs Ann Poole Mrs Wendy Grant Mr Cyril Strain Mrs Louise Clarke Mr Derek Taylor Mr Alan Gibbons Mrs Dorothy Stanley Mrs Linda McCord Mr Gordon Wakenshaw Principal Office-bearers Rector: Rev Colin Darling Church Treasurer: Mrs Wendy Grant Rector’s Churchwarden: Mrs Anne Roberts People’s Churchwarden: Mr Gordon Wakenshaw Independent Examiner Ruddell & Company Chartered Accountants & Registered Auditors 16 Church Street Dungannon Co Tyrone

Principal Bankers

Ulster Bank Limited 20 High Street Portadown Co Armagh

Page 1

T rustees’ Annual Report for the year ended 31 December 2023

The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Ballymore Parish Church for the year ended 31 December 2023.

Objectives and Activities

The charitable purpose of the Church of Ireland is the advancement of religion.

The principal function of Ballymore Parish Church is to support the advancement of the Christian religion by promoting, through the work of Ballymore Parish Church, the whole mission of the Church, through pastoral, evangelistic, social and ecumenical outreach into the local community. Being open to and 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, Ballymore Parish Church has custody of property and of records, materials and artefacts of significance to the cultural and religious heritage of the local community. The care, protection and maintenance of such is undertaken by the Select Vestry of Ballymore Parish Church.

Achievements, Performance & Public Benefit

Ballymore Parish Church has weekly Services on Sunday morning comprising Holy Communion, Family Service / Baptism, Morning Prayer and Healing Services together with various other special Services during the year e.g. Lenten Services, Holy Week Services, Harvest Thanksgiving Services and Christmas Carol services. Pastoral care is also provided.

A range of other activities are also provided by Ballymore Parish Church either by the church directly or through various church organisations e.g. Sunday School, Girls Friendly Society, Bible Study, Craft Group and Mothers’ Union.

Each year the Select Vestry along with the Catering Group hosts a Senior Citizens Christmas Dinner in the Parish Hall.

Page 2

Trustees’ Annual Report for the year ended 31 December 2023 (continued)

Achievements, Performance & Public Benefit (continued)

A member of Ballymore Parish Church serves on the Board of Governors of the local Controlled Primary School. That role is to support and encourage the work of the school, helping to maintain good standards and practices. In addition, the rector of Ballymore Parish Church takes assemblies twice a year in the school and twice a term in Tandragee Junior High School

Ballymore Parish Church supports the work of other charities and missionary work by either making donations or holding special collections in respect of same. A number of different fundraising events have taken place during the year to support local charities.

The activities outlined above demonstrate how Ballymore Parish Church continues to implement its charitable purposes (i.e. the advancement of religion) and meets the Public benefit requirement. Benefits to members of the public include contributing to spiritual well-being of participants and the reinforcement of Christian values.

Ballymore Parish Church has mitigated any potential harm from the activities through the implementation of the Church of Ireland policy (Safeguarding Trust) for the protection of children and vulnerable adults.

The Parish has given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the actives entered into during the year have helped to achieve the Parish’s objectives and activities, as well as providing public benefit.

Financial Review

Page 3

Trustees’ Annual Report for the year ended 31 December 2023 (continued)

Structure, Governance and Management

Going Concern

The trustees have reviewed its planned expenditure 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 2023 can be signed off as a going concern.

Governing Document and Constitution of the Charity

Chapter III 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, and who subscribe a minimum of £50 per annum, 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. The Select Vestry 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.

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 Glebewardens and generally not more than twelve 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 making 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 the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2023 the Select Vestry met 9 times during the year and the average attendance was 93.75%.

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, as well as providing public benefit.

Page 4

Trustees’ Annual Report for the year ended 31 December 2023 (continued)

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

Trustee 1 Wendy Grant

Trustee 2 Rev Colin Darling Date 4 April 2024

Page 5

Independent Examiners Report to the Trustees of Ballymore 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:

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:

  1. 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 (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.

Jonathan Ruddell

Jonathan Ruddell For Ruddell & Company Dungannon

Page 6

Receipts and Payments Account for the year ended 31 December 2023

Unrestricted Unrestricted Unrestricted Restricted Total Total Total Total
funds funds funds funds
2023 2023
2023
2022
£ £
£
£
Receipts
Donations & plate collections 107,668.60 5,347.41 113,016.01 106,109.82
Proceeds from Fund Raising Events 1,504.00 3,414.20 4,918.20 -
Bank & Deposit interest 526.65 — 526.65 94.59
Investment income 1,910.61 — 1,910.61 2,682.30
Rental of premises 11,710.00 — 11,710.00 7,000.00
Charitable activities 40,798.48 2,350.00 43,148.48 5,758.76
Other Receipts 10,064.84 2,147.05 12,211.89 7,928.20
Realisation of Assets 100,000.00 — 100,000.00 —
Total Receipts
 274,183.18 13,258.66 287,441.84 129,573.67
Payments
Diocesan Costs/Assessment 62,271.78 — 62,271.78 42,192.45
Church & Hall Running Costs 215,893.41 4,086.89 219,980.30 46,808.29
Glebe/Rectory Costs 8,998.96 — 8,998.96 2,551.93
Administrative Costs 6,759.48 300.00 7,059.48 5,518.53
Other Costs 1,575.59 — 1,575.59 1,876.76
Charitable Donations 11,711.73 8,053.02 19,764.75 12,282.00
Payments from Parish Organisations 3,436.15 818.75 4,254.90 2,299.66
Total Payments 310,647.10 13,258.66 323,905.76 113,529.62
Excess of receipts
over payments before transfer (36,463.92) — (36,463.92) 16,044.05
Transfers
Gross transfers between funds - in — — — —
Gross transfers between funds - out — — — —
Excess of receipts
over payments before other gains
 (36,463.92) - (36,463.92) 16,044.05

On Behalf of the Trustees

Trustee 1 _________

Trustee 2 _________

Page 7

Statement of Assets and Liabilities as at 31 December 2023

Cash Funds
General Account No. 1
Reserve Account
Fabric Account
Freewill Offering Account
General Account No. 3
Catering Account
Youth Fellowship Account
Missionary Account
Charity Craft Group Account
S Club Account
Total Cash Funds
Investment Assets
Glebe Lands/Farmland
RCB Investments
RCB Deposits
Other Investments
Total Investment Assets
Assets retained for the
Parish’s own use
Glebe House/Rectory
Fixtures and Fittings
Total Assets retained for the
Parish’s own use
Total Assets		 Unrestricted
Funds
2023
£
Designated
Funds
2023
£
Restricted
Funds
2023
£
Total
2023
£
Total
2022
£
40,464.42
-
-
40,464.42
20,941.99
44,098.07
-
-
44,098.07
43,571.42
41,574.28
-
-
41,574.28
8,625.52
45,264.82
-
-
45,264.82
135,661.77
604.20
604.20
661.00
-
1,817.17
-
1,817.17
672.83
-
306.84
-
306.84
306.84
-
92.54
-
92.54
151.44
-
2,608.25
-
2,608.25
2,454.87
-
238.44
-
238.44
485.27
172,005.79
5,063.24
-
177,069.03
213,532.95
-
-
-
-
-
66,429.00
-
-
66,429.00
64,494.00
103,327.63
-
-
103,327.63
199,626.47
1,506.39
-
-
1,506.39
1,506.39
171,263.02
-
-
171,263.02
265,626.86
422,500.00
-
-
422,500.00
422,500.00
3,000.00
-
-
3,000.00
3,000.00
425,500.00
-
-
425,500.00
425,500.00
768,768.81
5,063.24
-
773,832.05
904,659.81
768,768.81
5,063.24
-
773,832.05
904,659.81

On Behalf of the Trustees

Trustee 1 _________

Trustee 2 _________

Page 8

Notes to the financial statements for the year ended 31 December 2023

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 retained for the Parish’s own use

The assets of the Parish, retained for its own use comprise:-

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 Church Hall is physically attached to the church and as such is not separable as an individual asset. As such it is deemed to be a Heritage asset and no value is ascribed to it in the statement of assets and liabilities.

The Glebe House/Rectory is recognised at cost, being the cost of construction of the property. No depreciation has been provided on the glebe house/rectory as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years.

Fixtures and Fittings are recognised at cost and are depreciated on a straight line basis over a period of 5 years. The church has set a minimum threshold of cost for an item of £500 for it to be considered to be capitalised as a fixed asset.

ii) Investments

Fixed asset investments comprising Glebe Lands/Farmland, Representative Church Body (RCB) Investments, Church of Ireland (COI) Trustees Investments and Other Listed Investments 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 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		 £
213,532.95
287,441.84
(323,905.76)
£177,069.03

3. Movement in Funds

Endowment funds
None
Restricted funds
None
Unrestricted funds
Designated Catering Fund
Designated Youth F’ship Fund
Designated Missionary Fund
Designated Charity Craft Fund
Designated S Club Fund
Number 3 Account
General Fund
Total funds		 At 1 Jan
2023
£
-
-
-
-
672.83
306.84
151.44
2,454.87
485.27
661.00
899,927.56
904,659.81
904,659.81		 Incoming
Resources
£
-
-
-
-
7,199.50
-
818.75
2,073.38
2,120.26
43.20
175,186.75
187,441.84
187,441.84		 Outgoing
Resources
£
-
-
-
-
2,055.16
-
877.65
1,820.00
2,867.09
100.00
316,185.86
323,905.76
323,905.76		 Transfers
£
-
-
-
-
(4,000.00)
-
-
(100.00)
500.00
-
3,600.00
-

-
 Investment
Gain/(Loss)
£
-
-
-
-
-
-
-
-
-
-
5,636.16
5,636.16
5,636.16		 At 31 Dec
2023
£
-
-
-
-
1,817.17
306.84
92.54
2,608.25
238.44
604.20
768,164.61
773,832.05
773,832.05

Purposes of Endowment Funds

Page 10

Notes to the financial statements for the year ended 31 December 2023 (continued)

3. Movement in Funds (continued)

Purposes of Restricted Funds

Purposes of Designated Funds

4. Collections for Third Parties

£ Bishops Appeal 739.00 Christian Aid 413.00 B Postive Charity 1,229.35 RCB 362.62 Armagh Dioceses Missionary 169.75 2,913.72

The above amounts have been included in Receipts for the Year under “Donations & Plate Collections”. …

Page 11

Notes to the financial statements for the year ended 31 December 2023 (continued)

5. Transactions with the Trustees

The parish paid expenses of £8,998.96 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.

6. Governance Costs

Governance costs of £690.00 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