ST. JOHN'S PARISH CHURCH BALLINDERR Y Trustees. Annual Report and Statement of Receipts and Payments and Assets and Liabilities For the Year Ended 31st December 2022 Charities Number:. NIC104347
ST. JOHN'S PARISH CHURCH BALLINDERR Y Annual Re ort and Financial Statements for the Year Ended:_ 31st December 2022 nten Pages References and administrative details of the Charity Trustees, Report Independent Examiners Report to the Trustees Receipts and Payments Account Statement of Assets and Liabilities Notes to the Flnancial Statements 10-12
ST. JOHNS PARISH CHURCH BALLINDERR Y Referen esan Administrativ Detail Ch rit Name: St. John's Parish Church Ballinderry Ch Re ratlon ber... NIC104347 Contact A ress.. The Rectory 10, Brookmount Road Cookstown Co. Tyrone BT80 OBB Trustees Mrs Ja ne Francis Mrs Arlene Workman Mr Glenn Robinson Mr Geor e Buick Mr Dann Robinson Mr Ivan Hard Mr Jose h Hard Mrs Andrea Glvans Mr Edmund Davis Mr Richard Davis Mr Adam Davis rinci ffic -Bearers Cler Church Treasurer:_ Church Warden Cler hurch Warden Peo Canon Barry Paine Mr Ivan Hardy Mr Adam Davis Mr Richard Davis le: Inde endent Examiner Seamus O'Neill FCA Weir & Co.(Chartered Accountants) Moneyrnore Old Post Office 23 High Street Moneymore Magherafelt BT45 7PA Bank Danske Bank P.0. Box 183 Donegall Square West Belfast BTI 6JS
Trustees. Annual Re for the ear ended:_ ort 31st December 2022 The Trustees present the Annual Report and Statements of Receipts and Payments and Assets and Liabilities for St. John's Parish Church Ballinderry for the year 31st December 2022. ives a d Activi les The charitable purpose of The Church of Ireland is the advancement of religion. The principal function of St. John's Church of Ireland Parish Church Ballinderry is to support the advancement of the Christian religion by promoting, through the work of the St. John's Parish Church Ballinderry, the whole mission of the church, pastoral, evangellstic, social and ecumenical. 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, St. John's Church of Ireland Parish Church Ballinderry has custody of property and of records, materlals and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by The Select Vestry of St. John's Church of Ireland Parish Church Ballinderry. Achievements Perform nce & Public Benefi The Advancement of the Christian Religion. The Parish Church exlsts primarily, and above all else, as a place of Christian worship. Services of public worship are held on Sundays throughout the year at 12.15pm. Holy Communion is celebrated once a month and Morning Prayer (Holy Baptism as requested) for the other Sundays of the month. Weekday services such as Mothers, Union Holy Communion, Ash Wednesday Service, Harvest Service and Confirmation with Holy Communion take place in the Parish Church. Holy Week Services focusing on the central pillar of the Christian faith, the death and resurrection of Jesus occur each year. The Parish Is in the terminology of the Church of Ireland, mostly 'resident' members wlth a small number of 'accustomed' (persons living outside the parish boundary) members. The average number of parishloners in 2022 for Sunday worship would be 30. This is a relatively small parish and the range of parishioners is from 5yrs to 80yrs. Worship and Pastoral Care. The Parish Church is chosen by parishioners to mark Significant events in thelr family life. In the course of 2022 the following took place - Holy Baptisms, Weddings and Funeral services. Other Pastoral Care, such as visiting the sick at home or In hospltal was carrled out on a regular basis as and when required. 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 objectlves and activitles, as well as providing public benefit. Financial Review Financial Reports are reviewed throughout the year and a review on completion of the Annual Accounts. Total Receipts (£65,781) for the year ended 31st December 2022 exceeded Total Payments (£40,222) by £25,559 Increasing the total cash funds held to £33,168 from £7,609. (Pages 8-9).
Goin Concern The Trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate fund5 In place to ensure that the Parish can continue its activities and the financial statements for the year ended 31st December 2022 can be signed off as a going concern. structure, Governance and Management overnin Document and Constitution of Th Charit Chapter III of The Constitution of the Church of Ireland governs Parishes and Parochial Organisations. The Select Vestry members are the Charity Trustees. Recr Atment nd A intment of Select Vestr Tr stees 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. The Select Vestry will hold their positions for a periocl 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. Pa and Remunera The Rector is not paid directly by the parish. A quarterly assessment Is paid to the Diocesan Office which comprises of the following five elements'.- Sustentation (Stipends and Locomotory Allowances) Expenses of Office Allowance 'Employers" National Insurance Contributions 'Employers" Clergy Pension Fund Contribution Diocesan Expenses Account anisational Structur The Select Vestry is responslble for the day to day management of the Parish. The Select Vestry consists of the member of the clergy serving In the Parish, the church wardens, the glebe wardens and generally not more than twelve other members of the general vestry at the General Vestry. The Select Vestry is chaired by the Incumbent. Select Vestry members are responsible for making decisions on matters of general concern and importance to the parish including how parish funds are to be applied. The Select Vestry meets at tirnes fixed by the members. Special meetings may be convened at any time by the chairperson or churchwardens. In 2022 the Select Vestry met twice during the year and the average attendance was 900/0. Co liance ith Publ" Benef it The Parish has given careful consideration to the Charity Commisslon 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.
Statement f Trustees, Res nsibilities The trustees are responsible for preparing the Trustee's 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 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. ned on Behalf of the Trustees Trustee I Trustee 2 uoy
Inde endent Examiners Re ort to the Charit Trustees of St John's Parish Church Ballinderr I report on the accounts of St John's Parish Church Ballinderry for the year ended 31st December 2022, which are set out on pages 8 to 12. Respective responsibilities of charity trustees and examlner 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. Basls of independent examlner'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 wlth the general dlrections given by the Charity Commission for Northern Ireland under settion 65 (9) (b) of the Charities Act. My examlnation included a review of the accounting records kept by the charity and a preparation of the accounts from 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 information needed for a proper understanding of the accounts to be reached Independent examlner's statement I have completed my examination and have no concerns in respect of the matters I to 4 Ilsted above and, in connection with the following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Signed: Name: Seamus O'Neill FCA Weir & Co. Chartered Accountants 23 Hlgh Street, Moneymore, BT45 7PA. Date: 27 September 2023
St John's Parish Church Balllnderr Recei ts and Pa ments Acc unt for the ear ended 31st December 2022 Unrtstricted Funds Restricted Endowment Funds Funds Total 2022 Totsl 2021 Recei Doiiations & plate colle¥tion Gift Aid Refunds ProLeeds from Fund Raising Event Rental of Lands Receipts froin Parish Organisations Other Receipts Legacies Rental of Premises Grants Bank & Deposit InteTest 32,309 6,665 5,920 1,300 2,261 1,008 3,585 4,613 2,695 32,309 29,854 6,665 6,896 5,920 5,863 5,736 2,261 2,766 1,008 1,319 3,585 2,060 4,613 4,948 3,475 580 82 72 65,781 54,231 4,563 780 80 5,423 60,358 Payments Diocesan Costs/Assessment Church Running Costs Glebe Costs Parish Centre Costs Administration Costs Charitable Donations Rekntory Costs Outbuilding Costs Special Events Bank & D¢posit Interest Total Payments 18,126 7,140 68 2.137 4,827 1,288 1,550 1,549 95 2,516 39,296 18,126 18,476 7,140 7,197 780 629 2,137 2,876 5,041 576 1,288 693 1,550 1,543 1,549 1,792 95 96 2,516 2,704 40,222 36,582 712 214 926 Transfer$ Excess of Receipts over payments For the year 21,062 4,497 25,559 17,649 Truste Trustee I Trustee 2 uo Date: 27.09.2023
st John's Parish Church Ballinderr Statement of Assets and Liabilities as at 31st December 2022 Unrestricted Funds Restricted Endowment Funds Funds Total 2022 Total 2021 Cash Funds cuellt Accounts Total Cash Funds 54,349 54,349 1.380 1,380 55,729 64,654 55,729 64,654 Liabilities Loan Accounts Total Loan Accounts (22,561) {22,561) (22,561) (57,045) (22,561) (57,045) Net Curreiit Assets 31,788 1,380 33.168 7,609 Assets retained for the Parish's own use Church Building & Graveyard Parish Hall Glebe Hoiise (Rectory) Glebe Lands Outbuildings Parish Lands Disabled car ramp Heritage Asset Note I Not¢ I Not¢ I Note I Not¢ I Note I Not¢ I 515,581 479,610 404,453 376,236 282,900 282,900 93,233 86,729 94,100 94,100 3,553 IJ90,267 1,323.128 Investment Assets Kimberley Cottage Note I 110,578 102,863 110,578 102,863 Total Assets 1,500,845 1,425.991 Ifof ste Trustee I WB Paine Trustee 2 1 Hardy uo Of Date: 27.09.2023
Notes to the Financial Statements for the ear ended 31st December 2022 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 wlthln the Receipts and payments Account have been accounted for on a cash receipts basis. (b) Statement of Assets and Liabilities (i) Assets retalned for the Parlsh s own use The assets of the Parish, retained for its own use comprise'.- Church Building and Graveyard Parish Hall Glebe House Glebe Lands Outbuildings Parish lands Fixtu$ 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 Parish Hall is recognised at the estimated fair value of the property at 31.12.2022, valuation Is taken from insurance schedules. No depreciation has been provlded on the Parish Hall buildlng as the current residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years. The Outbuildings, Glebe House & Kimberley Cottage are recognised at the estimated fair value of the properties at 31.12.2022, valuation is taken from insurance schedules. Glebe Lands These lands comprising of 11.45 Hectares are valued using regional agricultural land costs. Parish Lands These lands comprising of 3.81 Hectares are valued using regional agricultural land costs. Fixtures and fittings are recognised at cost and are depreciated on a straight-line basis over a period of 5 years. 10
Not the Financial Statements (continued) ar ended 31st December 2022 Reconciliation of Cash Funds 2022 2021 Total Cash Funds at 0110112022 Receipts for the Year Payments for the Year Total Cash Funds at 3111212022 7,609 (10.040} Page 8 65,781 54,231 Page 8 (40,222) (36,582) 33,168 7,609 Movement in Funds At 0110112022 Incoming ResouTc¢s Outgoing At31 Resources Transfers Dec2022 Restricted Funds Gl¢b¢ Lands 11,532 11,532 5,773 5,773 (926) (15,000) 926) (15,000) 1,379 1,379 Unrestricted Funds DeSiated Rectory Building Fund General Fund 6,771 10,694 (3,923 12,593 47,415 60,008 (15,000) 4,364 30,000 27,425 15,000 31,789 39,296 (39,296) Total Funds 7,609 65,781 40,222 33,168 Purposes of Restricted Funds Glebe Lands.. Thls is a fund set up to receive money for rent of Glebe Lands and for expenditure incurred in relation to these lands. Purposes of Designated Funds Rectory Building Fund: This is a fund to provide the finance for payment of the loan for the new Rectory.
Collections for Third Parties 2022 2021 Christian Aid Cancer focus Royal British Legion Hospibe Sunday RAF Win£s appeal Bishops Appeal AppTentice boys benevolent fund LEMOOS 180 260 100 222 200 50 246 263 189 1,288 271 693 The above amounts have been included in Receipts for the Year under Donations & Plate Collection and in Payments under Charitable Donations. Transactions with the Trustees No Trustee received any remuneration or re-lmbursement of expenses durlng the year. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. Governance Costs No governance costs were incurred during the year. 12