Ballymore Parish Church
Trustees’ Annual report and Statement of Receipts and Payments and Assets and Liabilities
For the year ended 31 December 2025
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ee _ ( iat, |) Nene Wee ‘ie
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Charities Number: NIC104295
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Ballymore Parish Church
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 | |
| Independent Examiners Report to the Trustees | 6 | |
| Receipts and payments account | 7 | |
| Statement ofassets and liabilities | 8 | |
| , | ||
| Notes to the financial statements | 9-12 |
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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
Rev Colin Darling Mr Neil Dillon Mrs Joanne Craig Mrs Wendy Mrs Elizabeth Elliott Mrs Amanda Amanda Heyburn Mrs Wendy Grant Mrs Sarayne Mrs Louise Clarke Mr Ralph Ralph Mrs Anna Laverty Mr Stephen Mr Malcolm McCombe Mrs Anne Anne Mrs Ann Poole Mr Stephen Meredith Mr Gordon Wakenshaw Mr Scott Gamble Mr Andrew Platt Mrs Dorothy Mr Jeffrey Forde
Mrs Wendy Laverty
Mrs Amanda Amanda Heyburn (appointed May 2025) Mrs Sarayne Gamble (appointed May 2025) Mr Ralph Ralph Taggart (appointed May 2025) Mr Stephen Elliott (appointed May 2025) Mrs Anne Anne Roberts (resigned May 2025) Mr Stephen Meredith (resigned May 2025) Mr Scott Gamble (resigned May 2025) Mrs Dorothy Stanley (resigned May 2025)
Principal Office-bearers
Rector: Rev Colin Darling Church Treasurer: Mts Ralph Taggart Rector’s Churchwarden: Mrs Ann Poole Rector’s Glebewarden: Mr Malcolm McCombe People’s Churchwarden: Mr Stephen Elliott People’s Glebewarden: Mr Gordon Wakenshaw Independent Examiner Ruddell & & Company . Chartered Accountants
Ruddell & & Company Chartered Accountants & Registered Auditors 16 Church Street Dungannon Co Tyrone
Principal Bankers
Ulster Bank Limited 20 High Street Portadown Co Armagh
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Trustees’ Annual Report for the year ended 31 December 2025
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 2025.
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.
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Trustees’ Annual Report for the year ended 31 December 2025 (continued)
Achievements, Performance & Public Benefit (continued)
A member of Ballymore Parish Church serves on the 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 addition, the rector of Ballymore Parish Church takes assemblies twice a year in Tandragee Primary 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
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e The principal source of income of Ballymore Parish Church continues to be from Donations and Plate Collections.
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e The principal expense of Ballymore Parish Church is in respect of payments regarding Diocesan Costs/Assessment and repairs and improvements to church property.
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e Ballymore Parish Church had a surplus of receipts over payments before other gains of £36,718.12 for the year ended 31 December 2025.
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_@ Ballymore Parish Church continues to be in a healthy financial state as at 31 December 2025 with total cash funds of £221,823.76.
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e Ballymore Parish Church aims to retain sufficient reserves to meet its expected future expenditure requirements as well as potential future capital projects.
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Trustees’ Annual Report for the year ended 31 December 2025 (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 2025 can be signed off as a going concern.
Governing Document and Constitution ofthe Charity
Chapter II of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees.
Recruitment and Appointment ofSelect 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 2025 the Select Vestry met 8 times during the year and the average attendance was 80%.
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.
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Trustees’ Annual Report for the year ended 31 December 2025 (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 Northem 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
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Independent Examiners Report to the Trustees of Ballymore 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 catried 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.
Jonathan Ruddell
For Ruddell & Company Dungannon i4|o3|2
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Receipts and Payments Account for the year ended 31 December 2025
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| funds | funds | funds | funds | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Receipts | ||||
| Donations& plate collections | 118,933.99 | 6,322.04 | 125,256.03 | 103,310.75 |
| Proceeds from FundRaising Events | 11,551.39 | 5,843.25 | 17,394.64 | 20,661.60 |
| Legacies | 20,000.00 | — | 20,000.00 | 8,000.00 |
| Bank& Deposit interest | 499.79 | — | 499.79 | 639.71 |
| Investment income | 6,206.59 | — | 6,206.59 | 2,092.88 |
| Rental ofpremises | 7,845.00 | — | 7,845.00 | 10,215.00 |
| Charitable activities | 13,150.58 | 1,343.56 | 14,494.14 | 16,723.37 |
| Other Receipts | 25,606.47 | — | 25,606.47 | 23,909.03 |
| Total Receipts | 203,793.81 | 13,508.85 | 217,302.66 | 185,552.34 |
| Payments | ||||
| Diocesan Costs/Assessment | 72,848.24 | — | 72,848.24 | 69,931.88 |
| Church& Hall Running Costs | 65,590.39 | 1,254.30 | 66,844.69 | 66,940.31 |
| Glebe/Rectory Costs | 3,355.48 | — | 3,355.48 | 3,019.59 |
| Administrative Costs | 6,140.33 | — | 6,140.33 | 9,013.47 |
| Other Costs | 1,433.81 | — | 1,433.81 | 7,137.33 |
| Charitable Donations | 10,944.97 | 14,082.75 | 25,027.72 | 17,525.58 |
| Payments fromParish Organisations | 4,934.27 | - | 4,934.27 | 3,947.57 |
| Total Payments | 165,247.49 | 15,337.05 | 180,584.54 | 177,515.73 |
| Excess of receipts | ||||
| over payments beforetransfer | 38,546.32 | (1,828.20) | 36,718.12 | 8,036.61 |
| Transfers | ||||
| Gross transfers between funds - in | — | — | a | os |
| Gross transfersbetween funds - out | — | — | — | — |
| Excess ofreceipts | ||||
| overpaymentsbeforeothergains | 38,546.32 | (1,828.20) | 36,718.12 | 8,036.61 |
On Behalf of the Trustees
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Trustee 2 fh
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Statement of Assets and Liabilities as at 31 December 2025
| Unrestricted | Designated | Restricted | |||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |
| 2025 | 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Cash Funds | |||||
| GeneralAccount No. 1 | 9,486.78 | - | 2,203.00 | 11,689.78 | 13,072.66 |
| Reserve Account | 45,237.57 | - | - | 45,237.57 | 44,737.78 |
| Fabric Account | 65,564.71 | - | - | 65,564.71 | 60,122.27 |
| Freewill Offering Account | 93,767.49 | - | - | 93,767.49 | 62,322.99 |
| GeneralAccountNo. 3 | - | 645.30 | 645.30 | 630.90 | |
| CateringAccount | - | 1,282.61 | - | 1,282.61 | 1,007.99 |
| Youth Fellowship Account | - | 306.84 | - | 306.84 | 306.84 |
| Missionary Account | - | 70.90 | - | 70.90 | 70.90 |
| Charity CraftGroupAccount | - | 2,645.25 | - | 2,645.25 | 2,814.25 |
| S ClubAccount | - | 470.21 | 143.10 | 613.31 | 19.06 |
| Total Cash Funds | 214,056.55 | §,421.11 | 2,346.10 | 221,823.76 | 185,105.64 |
| Investment Assets | |||||
| Glebe Lands/Farmland | w | z | a | a | _ |
| RCB Investments | 73,706.00 | - | - | 73,706.00 | 67,664.00 |
| RCB Deposits | 110,409.02 | - | - | 110,409.02 | 103,327.63 |
| OtherInvestments | 1,506.39 | - | - | 1,506.39 | 1,506.39 |
| Total Investment Assets | 185,621.41 | - | - | 185,621.41 | 172,498.02 |
| Assets retained for the | |||||
| Parish’s own use | |||||
| Glebe House/Rectory | 422,500.00 | - | - | 422,500.00 | 422,500.00 |
| Fixtures and Fittings | 3,000.00 | ~ | - | 3,060.00 | 3,000.00 |
| Total Assets retained forthe | |||||
| Parish’s own use | 425,500.00 | - | - | 425,500.00 | 425,500.00 |
| TotalAssets | 825,177.96 | 5,421.11 | 2,346.10 | 832,945.17 | 783,103.66 |
On Behalf of the Trustees
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Notes to the financial statements for the year ended 31 December 2025
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:-
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e Church Building and Graveyard
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e Church Hall
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e Glebe House/Rectory
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e 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 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.
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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|185,105.64|
|Receipts|for the|Year|217,302.66|
|Payments|for|the|Year|(180,584.54)|
|Total|Cash Funds|at|end|of the|year|£221,823.76|
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3. Movement in Funds
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|---|---|---|---|---|---|---|---|---|---|
|At|1|Jan|Incoming|Outgoing|Investment|At 31|Dec|
|2025|Resources|Resources|Transfers|Gain/(Loss)|2025|
|£|£|£|£|£|£|
|Endowment|funds|
|None|oe|es|
|Restricted|funds|
|No|1|Account|4,174.30|12,165.29|14,136.59|-|-|2,203.00|
|S-Club|Account|-|1,343.56|1,200.46|143.10|
|4,174.30|13,508.85|15,337.05|:|.|2,346.10|
|Unrestricted|funds|
|Designated|Catering Fund|1,007.99|9,489.00|3,714.38|(5,500.00)|-|1,282.61|
|Designated|Youth|F’ship|Fund|306.84|-|-|-|-|306.84|
|Designated|Missionary|Fund|70.90|310.58|310.58|-|-|70.90|
|Designated|Charity|Craft Fund|2,814.25|3,071.00|3,120.00|(120.00)|7|2,645.25|
|Designated|S|Club|Fund|19.06|280.00|828.85|1,000.00|-|470.21|
|Number|3|Account|630.90|14.40|-|-|-|645.30|
|General|Fund|774,079.42|190,628.83|157,273.68|4,620.00|13,123.39|825,177.96|
|778,929.36|203,793.81|165,247.49|-|13,123.39|830,599.07|
|Total|funds|783,103.66|217,302.66|180,584.54|-|13,123.39|832,945.17|
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Purposes of Endowment Funds
— The parish had no endowment funds at the year-end.
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Notes to the financial statements for the year ended 31 December 2025 (continued)
3. Movement in Funds (continued)
Purposes of Restricted Funds
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The parish has restricted funds of £2,346.10 at the year-end in relation to funds raised by a
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charity concert (£2,163.00), a late donation towards Craigavon Cardiac Care Association (£40.00) and a collection for Reach Mentoring (£143.10).
Purposes of Designated Funds
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—Catering Fund: These funds have been set aside for the activities of the church’s catering committee.
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—Youth Fellowship Fund: These funds have been set aside for youth ministry within the church.
—Missionary Fund: These funds have been set aside for missionary purposes.
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Charity Craft Group Fund: These funds have been set aside for the activities of the church’s
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craft group.
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—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 | 845.17 |
| Craigavon Cardiac Care Association | 2,404.20 |
| LEMOS | 474.37 |
| Ballymore Girls Friendly Society | 329.05 |
| Poppy Appeal | 37.00 |
| DiabetesUK | 1,030.50 |
| Co Armagh Protestant Orphans Society | 162.94 |
| Tandragee Veterans Support Centre | 488.81 |
| 5,772.04 |
The above amounts have been included in Receipts for the Year under “Donations & Plate Collections”.
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Notes to the financial statements for the year ended 31 December 2025 (continued)
5. Transactions with the Trustees
The parish paid expenses of £3,355.48 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.
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