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 2023 Charities Number:_ NIC104347
ST. JOHN S PARISH CHURCH BALLINDERR Y Annual Re ort and Financial Statements for the Year Ended:_ 31st December 2023 Content Pages References and administrative detalls of the Charity Trustees, Report Independent Examiners Report to the Trustees Receipts and Payments Account statement of Assets and Liabilities Notes to the Financial Statements 10-12
ST. JOHNS PARISH CHURCH BALLINDERR Y Ref rences and A ministr tive D ri Name: st. John's Parish Church Ballinderry hari Re is ratio mber:_ NIC104347 ntact Address: The Rectory 10, Brookmount Road Cookstown Co. Tyrone BT80 OBB Mrs Ja ne Francis Mr Adam Davis Mr Richard Davis Mr Geor e Bulck Mr Dann Robinson Mr Ivan Hard Mr Jose h Hard Mrs Andrea Givans Mr Edmund Davis al ffice-Be rers Cler Canon Barry Paine Mr Ivan Hardy Mr Adam Davis Mrs Andrea Givans hTr asurer'.- Chur h Warden Cler Church Warden Peo le: Inde Examiner Seamus O'Neill FCA Weir & Co.(Chartered Accountants) Moneymore Old Post Office 23 High Street Moneymore Magherafelt BT45 7PA B nkers Danske Bank P.0. Box 183 Donegall Square West Belfast BTI 6JS
Trustees. Annual Re for the ear ended:_ ort 31st December 2023 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 2023. -ectives and Activities 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 Ballinderryi the whole mission of the church, pastoral, evangelistic, social and ecumenical. Being open to and engaging with society as a whole and offering support for those needing help are fundamental to the practlcal 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, materials 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 Performance & Public B nefit The Advancement of the Christian Rellgion. The Parish Church exists 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 Communlon take place in the Parish Church. Holy Week Services focusing on the central pillar of the Christian faith, the death and resurrectlon of Jesus occur each year. The Parish is in the terminology of the Church of Ireland, mostly 'resident' members with a small number of 'accustomed' (persons living outside the parish boundary) members. The average number of parishioners in 2023 for Sunday worship would be 25. Thls 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 slgnificant events In their family life. In the course of 2023 the following took place Holy Baptisms, Weddings and Funeral services. Other Pastoral Care, such as visiting the sick at home or in hospital was carrled out on a regular basis as and when required. The Parlsh 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. Finan ial Review Flnancial Reports are reviewed throughout the year and a review on completion of the Annual Accounts, Total Receipts (£72,214) for the year ended 315t December 2023 exceeded Total Payments (£48,650) by £23,564 increasing the total cash funds held to £56,732 from £33,168. (Pages 8-9).
in The Trustees have reviewed the budgets for the year ahead and are satlsfled that there are adequate funds in place to ensure that the Parish can continue its activities and the financial statements for the year ended 31st December 2023 can be signed off as a going concern. Structure, Governance and Management rnin Docum nd Con ituti f The Charit Chapter III of The Constitution of the Church of Ireland governs Parishes and Parochial Organisations. The Select Vestry members are the Charity Trustees. Recruitmen ndA ointmen of Select Vestr tees All members of the Church of Ireland who are over the age of 18 and are either resldent 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 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. Pa and Remuneration 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 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 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 times fixed by the members. Special meetlngs may be convened at any time by the chairperson or churchwardens. In 2023 the Select Vestry met three times during the year and the average attendance was 900/0. om liance with P 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 public benefit.
ement of 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 safeguardlng the assets of the Parish and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ned n Behalf of th Trustees Trustee I Trustee 2 Vo 18.04.2024
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 2023, which are set out on pages 8 to 12. Respertive 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 Commlssion 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 requlred 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 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 examiner's statement I have completed my examination and have no concerns In respect of the matters I to 4 listed above and, In connection with the following the Dlrectlons 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 High Street, Moneymore, BT45 7PA. Date: 18 April 2024
St John. Parish ts and Pa rch Ballin ments A ount for he ear en d 31st De mber 2023 Unrestrictcd Restricted Endowment Funds Funds Funds Total 2023 Total 2022 Recei Donations & plate collection Gift Aid Refunds Proceeds from Fund Raising Event Rental of Lands Receipts from Parish Organisations Other Receipts Legacies Rental of Premises Grants Bank & Deposit Interest 33,620 7,176 9,489 1,400 2,563 911 2,471 6,261 2,450 545 66,886 33,620 32,309 7,176 6,665 9,489 5,920 5,963 5,863 2,563 2,261 911 1,008 2,471 3,585 6261 4,613 3,150 3,475 610 82 72,214 65,781 4,563 700 65 5,328 Payments Diocesan CostslAssessmeiit Church Running Costs Glebe Costs Parish Centre Costs Administration Costs Charitable Donations Rectory Costs Outbuilding Costs Special Events Bank & Deposit Interest Total Payments 19,346 10,531 78 2,294 4,928 4,736 1,619 1,556 655 1,557 47,300 19,346 18,126 10,531 7,140 1,191 780 2,294 2,137 5,165 5,041 4,736 1,288 1,619 1.550 1,556 1,549 655 95 1,557 2.516 48,650 40,222 1,113 237 1,350 Transfers Excess of Receipts over payments For the year 19,586 3,978 23,564 25,559 n Behalf of Trustee I Trustee 2 Date: 18.04.2024
St John's Parish Ch Statement of A h B Ilinderr Liabilities as at 31st December 2023 Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Cash Funds Curreiit Accounts Total Cash Funds 56,374 56,374 358 358 56,732 55,729 56,732 55,729 Liabilities Loan Accounts Total Loan Accounts (22,561) (22,561) Net Current Assets 56.374 358 56,732 33,168 Assets retained for the Parish's own use ChurLh Building & Graveyard Hcritage Parish Hall Glebe House (Rectory) Gl¢b¢ Lands Outbuildings Parish Lands Asset Note I Note I Note I 554350 515,581 434,787 404,453 282,900 282,900 100,226 93,233 94,100 94,100 Note I Note I Note I 1,466,263 1,390,267 Investment Assets Kimberley Cottage Note I 118,871 110.578 118,871 110,578 Total Assets 1,585,134 1,500,845 Trustee I WB Paine Trustee 2 1 Hardy uoy Date: 18.04.2024
s to the Financial nts for the ear ended IstD 23 Accounting Policies Set out below are the principal accounting po5icies 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 basls. (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:_ Church Building and Graveyard Parish Hall Glebe House Glebe Lands Outbuildings Parish lands 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 Parish Hall is recognlsed at the estimated fair value of the property at 31.12.2023, valuation is taken from insurance schedules. No depreciation has been provided on the Parlsh Hall building as the current residual value is not less than its carrying value and the remainlng useful life currently exceeds 50 years. The Outbuildings, Glebe House & Klmberley Cottage are recognised at the estimated fair value of the properties at 31.12.2023, valuation is taken from insurance schedules. Glebe Lands These lands comprising of 11.45 Hectares are valued using regional agricultural land costs. Parlsh Lands These lands comprlslng of 3.81 Hectares are valued uslng regional agrlcultural land costs. Fixtures and flttlngs are recognised at cost and are depreciated on a straight-line basis over a perlod of 5 years. 10
Note to the Fin (continued) ncial S ntsf rthe nded 31st D mber 2 23 Reconciliation of Cash Funds 2023 2022 Total Cash Funds at 0110112023 Receipts for the Year Payments for the Year Total Cash Funds at 3111212023 33,168 7,609 72214 65,781 (48,650) (40,222) 56,732 33,168 Page 8 Page 8 Movement in Funds At 0110112023 Incoming Resources Outgoing At31 Resources Transfers Dec2023 Restricted Funds Glebe Lands 1,379 1,379 5,328 5,328 1,350) 1,350 5,000 5,000) 357 357 Unrestricted Funds Designated Rcctory Building Fund General Fund 4,364 27,425 31,789 10,773 56,113 66,886 (13,746) 1,391 18,746 54,984 5,000 56J75 47,300) (47,300) Total Funds 33,168 72,214 (48.650) 56,732 Purposes of Restricted Funds Glebe Lands: This 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 2023 2022 Christian Aid Cancer focus Royal British Leglon Friends of the cancer centre Donkey sanctuary Lough Neagh rescue RAF Wings app¢al Bishops Appeal Londonderry Protestant Orphan Society Appreiitice boys b¢n¢vol¢nt fuiid LEMOOS 145 258 100 2,700 145 500 50 260 320 180 260 100 50 246 263 189 1,288 258 4,736 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-imbursement of expenses during 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