Ballymore Parish Church
Trustees, Annual report and Statement of Receipts and
Payments and Assets and Liabilities
For the year ended 31 December 2024
Charities Number: NIC104295

Ballymore Parish Church
Annual report and financial statements for the year ended 31 Deeember 2024
Contents
Pages
References and administrative details of the Charity
TTUStees' report
Independent Examiners Report to the Trustees
Receipts and payments account
Statement of assets and liabilities
Notes to the fiTwicial statements
9-12

Ballymore Parish Church
References and administrative details
Charity Name:
Charity Registration Numbcr".
Contact Address:
Ballymore Parish Church
NIC104295
Ballymore Rectory
107 Tan(Iragee Road
Markethill
Annagh
BT60 ITN
Trustees
Mrs Anne Robcrts
Mrs Joamie Craig
Mrs Eli7abeth Elliott
Mr Scott Gamble
Mrs Wendy Grant
Mrs Louise Clarke
Mrs Am]a Lavety
Mr Malcolm Mccombe
Mrs Ann Poole
Mrs Dorothy Stanley
Mr GoTdon Wakcnshaw
Mr Andrew Platt (Appointed 15 April 2024)
Mr Jefftey Forde (Appointed 15 April 2024)
Mr Neil Dillon (Appointed 15 April 2024)
Mrs Wendy Laverty (Appointed 15 April 2024)
Mr Stq)hen Meredith (Appointed 15 April 2024)
Mr Alan Gibbons (R¢signed 15 April 2024)
Mrs Linda Mccord (Resigned 15 April 2024)
Mr David Mcclelland (Resigned 15 April 2024)
Mr Cyril Strain (Resigned 15 April 2024)
Mr Derek Taylor (Resigned 15 April 2024)
Principal Office-bearers
Rector:
Church Treasurer:
Rector's Churchwarden:
People's ChurchwaTden:
Rev Colin Darling
Mrs Wendy Grant
Mr Stephen Meredith
Mrs Wendy Lavety
Independent Examiner
Ruddell & Company
Chartered Accountants & Registered Auditors
16 Church Street
Dungannon
Co Tyrone
Principal Bankers
Ulster Bank Limited
20 High Street
Portadown
Co Amiagh
Page I

Trustees, Annual Report for the year ended 31 December 2024
The trustees present the annual report and statements of R￿eIptS and Payments and Assets and
Liabilities for Ballymore Parish Church for the year ended 31 December 2024.
Objectives and Activnties
The charitable purpose of the Church of Ireland is the advanc¢ment 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
￿nd￿taken by the Select Vesty of Ballymore Parish Church.
Achievements, PerforRnance & Public BenefRt
Ballymore Parish Church bas weckly Services on Sunday morning comprising Holy Communio
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 orgaDisations e.g. Sunday School, Girls Friendly Society, Bible Study,
Craft Group and Mothers, Union.
Each year the Select Vesty 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 2024 (eontinued)
Achievements, Perforniance & Public Benefit (continued)
A member of Ballymor¢ Parish Church scrvcs on thc Board of Governors of the local Controlled
Primary School and Tandragee Junior High School. That role is to support and encourage the work of
the schools, helping to maintain good standards and practices. In additio￿ the rcctor of Ballymore
Parish Church takes assemblies tivice a year in the school and twice a terni 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 differ¢nt 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 hann from the activities through the
implementation of the Church of Ireland policy (Safeguarding Tn￿t) for the protection of children and
vulnerable adults.
Thc Parish has given careful consideration to the Charity Conunission 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 pmviding public benefit.
Financial Review
The principal source of income of Ballymore Parish Church continues to be from Donations
and Plate Collections.
The principal expense of Ballymore Parish Church is in r¢spcct of payments regarding
Diocesan Costs/Assessment and repairs and improvements to church property.
Ballymore Parish Church had a surplus of receipts over payments before other gains of
£8,036.61 for the year ended 31 December 2024.
Ballymore Parish Church continu¢s to be in a healthy fu￿nCIal state as at 31 December 2024
with total cash ftmds of £185,105.64
Ballymore Parish Church aims to retain sufficient reserves to meet its expected future
expenditure requirements as well as potential future capital projects.
Page 3

Trustees, Annual Report for the year ended 31 December 2024 (continued)
Structure, Covernanee and Management
Going Concern
The trustees have reviewed its planned expenditure for the year ahead and are satisfied that there are
adequate filnds in place to ensure that the Parish can continue its activities and the financial statements
for the year ended 31 December 2024 can be Si￿ed off as a going concern.
Governing Doeumenl and Constiiution of the Churity
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisatio
Thc Select Vesty members are th¢ Charity Trustees.
Recruilment andAppointmen* ofselect VesÉry (Trxstees)
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
Vesty of the paris14 allowing them to attend and vote at meetings of the General Vesty and to stand
for election to thc S¢l¢ct V¢sty. Meetings of the g¢ncral vestry are held at least once a year. The
Select Vesty is elected as part of this General Vesty meeting. The Select Vestry will hold their
positions for a period of one year. Select Vesty members may be re-elected annually and there is no
limit on the number of tenns which may be served.
Organisational Structure
The Select Vesty is responsible for the day to day management of the Parish. The Select Vesty
consists of the member of the cl¢Tgy serving in the parisl the Churchwardens, the Glebewardens and
generally not more than twelve other members of the general vesty elected at the General Vesty.
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 p￿iSh including deciding how Parish funds are to be applied.
The select vesty 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 2024 the Select Vesty met
8 times during the year and the average attendance was 81.25 %.
Conwli4nce with Public Benefit
The Parish has given carefid consideration to the Charity Conllnission 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 2024 (continued)
Statement of Trustees, Responsibilities
The trnstees 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 An Northern Ireland with Income of less than £250.000 requires the
trustees to prepare a statement of rcceipts and payments and a statement of assets and liabilities for
each financial year.
The trustees are responsible for keeping accountRng records that are sufficient to show and explain the
Parish's transactiorAS 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 tsking
reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on Behalf of the Trustees
Trustee I
Trustee 2
Date
Page 5

Independent E&￿Il￿er$ Report to the Trustees of Ballymore Parish Church
I report on the accounts of thc Charity for the year cndcd 31 Decembcr 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 Chariti¢s 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 inforniation 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
Page 6

Receipts and Payments Account for the year ended 31 December 2024
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Totsl
funds
2023
Receipts
Donations & plate collections
Proceeds from Fund Raising Events
Legacies
Bank & Deposit interest
Investment income
Rental of premise8
Charitable activities
Other Receipts
Realisation of Assets
Total Receipts
97,844.17 5,466.58 103,310.75 113,016.01
20,661.60 20,661.60 4,918.20
8,000.00
8,000.00
639.71
639.71
526.65
2,092.88
2,092.88
1,910.61
10,215.00
10,215.00 11,710.00
15,265.03
1,458.34 16,723.37 43,148.48
8,859.03 15,050.00 23,909.03 12,211.89
i 00,000.00
142 915￿ 42 636.52 185 552J4 287 441.84
Payments
Diocesan Costs/Assessment
Church & Hall Running Costs
Glebe/Rectory Costs
Administrative Costs
Other Costs
Charitable Donations
Payments from Parish Organisations
Total Payments
69,931.88
69,931.88 62,271.78
35,183.01 31,757.30 66.940.31 219,980.30
3,019.59
3,019.59 8,998.96
9,013.47
9,013.47 7,059.48
7.137.33
7,137.33
1,575.59
10,881.66 6,643.92 17,525.58 19,764.75
3,886.57
61.00 3,947.57 4,254.90
139 053.51 3
462a2 177 515.73 323 905.7
Exeess of reeeipts
over payments before transfer
3I62JI 4,174.30 8,036.61 (36,463.92)
Transfers
Gross transfers between fi￿dS - in
Grnss transfers between funds - out
Exeess of recetpts
over payments before other gains
3 862.31 4 174.30 8 036.61
36 463.92
On Behalf of the Trustees
Trustee I
Trustee 2
Page 7

Statement of A&sets and Liabilities as at 31 December 2024
Unrestricted Designated
Funds
Funds
2024
2024
Restricted
Funds
2024
Total
2024
Total
2023
Cash Funds
General Account No. I
R¢s¢rve 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 Fuuds
8,898.36
44,737.78
60,122.27
62.322.99
630.90
4,174.30
13,072.66 40,4fv1.42
44,737.78 44,098.07
60,122.27 41,574.28
62 J22.99 45,264.82
630.90
604.20
1,1)07.99
1,817.17
306.84
306.84
70.90
92.54
2,814.25
2,608.25
19.06
238.44
185,105.64 177,069.03
1.007.99
306.84
70.90
2,814.25
19.06
421 9.04
176,712JO
4,174.30
Investment Assets
Glebe LandslFannland
RCB Investments
RCB Deposits
Other Investments
67,664.00
103,327.63
1,506.39
67,664.IMI
66,429.00
103J27.63 103,327.63
150&39
1,506.39
Total Investment Assets
172,498.02
172,498.02 171,263.02
Assets retailled for the
Parish's own use
Glebe House/Rectory
Fixtures and Fittings
422,500.00
3.000.00
422300.00 422,500.00
3,000.00
3,000.00
Tot91 Assets retained for the
Parish's own use
42S500.1)0
42S500.00 425,500.00
Total Assets
774,710.32
4219.04
4K174JO
781103.66 773,832.05
On Behalf of the Trustees
Trustee I
Trustee 2
Page 8

Notes to the financial statements for the year ended 31 December 2024
l. Accounting pollcies
Set out IKlow 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 LRabilities
(i) Assets relainedfor the Parish's own use
The ass¢ts of the Parish, retained for its own use comprise:_
Church Building and Graveyard
Church Hall
Glebe HouselRectory
Fixtures and fittings
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 inforniation on the cost or valuation is not available and such infomiation
cannot bc obtained at a cost conunensuTate 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 deemcd to be a Heritage asset and no value is ascribed to it in the
statement of assets and liabilities.
The Glebe House/Re¢tory is recO￿lSed at cost, being the cost of construction of the prom.
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.
li) Investments
Fixed asset inv¢stments comprising Glebe Lands/FaTmland, 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
yeaT 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 ¢nd of the y¢ar
177,069.03
185,552.34
(177,515.73)
£185,105.64
3. Movement in Fullds
AtlJa
2024
Incoming
Resources
Outgiiing
Resources
luv¢stment
Gailll{Loss)
At 31 Dec
2024
Trattsfers
Endowment funds
Non¢
Restricted fyllds
Held in No l Account
42,636.52
42,636.52
38.462.22
38,462.22
4,174.30
4,174.30
Unrestricted funds
Designated Catering Fund
Designated Youth F'ship Fund
Designated Mlssionary FWMI
Designat￿ Charity Craft Fund
Dc5ignat¢d S Club Fund
Numbcr 3 A¢count
G¢n¢ral Fund
1.817.17
306.84
92.54
2,608.25
238.44
604.20
768,164.61
773,832.05
12.633.53
3.442.71
(10,000.00)
1.007.99
306.84
70.90
2.814.25
19.06
630.90
772,844.42
778,929.36
61.(M)
2,324.00
1,704.84
26.70
126.165.75
141915.82
82.64
1018.00
1,924.22
{ioo.00)
131.585.94
139.053.51
10,ioo.(K)
1,235.00
1,235.00
Totsl fvnd$
773,832.05
185.552.34
177,515.73
1,235.00
783,103.66
ses 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 (continued)
3. Movement in Fllnds (Continued)
oses of Restricted Funds
The parish has restricted funds of £4,174.30 at the ycar-end in relation to fvnds raised by a
charity concert in aid of LLNI (£3,254.30) and a fry night (£970.00) in aid of Habitat for
Humanity.
oses of Desi
at¢d Funds
-catering Fund: These funds have been set aside for the activities of the church's catering
committee.
-youth Fellowship Fund: These funds hav¢ bc¢n set aside for youth ministy within the church.
-missionary Fund: These funds have been set aside for missionary purposes.
Charity Craft Group Fund: These funds have been set aside for the activities of the church's
craft ￿0up.
-s Group Fund: These funds have been set aside for the activities of the church's children's
group.
4. Collections for Third Parties
Bishops Appeal
Rctt Reverse
Dementia NI
Arn]agh Diocesan Board - confmnation servicc
Tandragee LOL No 4
648.00
2,056.00
970.00
320.87
1251.71
5 246.58
The abov¢ amounts have been included in Receipts for the Year under "Donations & Plate
Collections"
Pagell

Notes to the financial statements for the year ended 31 December 2024 (continued)
5. Transactions With th¢ Trnstees
The parish paid expenses of £3,019.59 during the year relating to the running costs of the glebe
house/Tectory 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