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 2024 Charities Number:_ NIC104347
ST. JOHN"S PARISH CHURCH BALLINDERR Y Annual Re ort and Financial Statements for the Year Ended:_ 31st December 2024 nten Pages References and administratlve details of the Charity Trustees, Report Independent Examlners Report to the Trustees Receipts and Payments Account statement of Assets and Liabilities Notes to the Financial Statements 10-12
ST. JOHNS PARISH CHURCH BALLINDERRY Reference an Adminis rativ De Charit Name: St. John's Parish Church Ballinderry Charit Re istration Number'.- NIC104347 Contact Addre The Rectory 10, Brookmount Road Cookstown Co. Tyrone BT80 OBB Trustees Mrs Ja ne Francis Mr Adam Davis Mr Richard Davis Mr Geor e Buick Mr Dann Robinson Mr Ivan Hard Mr Jose h Hard Mrs Andrea Givans Mr Edmund Davis Princi al Office-Bearers Cler Church Treasurer'_ Church Warden Church War Vacant Mr Ivan Hardy Mr Adam Davis Mrs Andrea Givans Peo le: Inde end nt Examiner Seamus O'Nelll FCA Weir & Co. (Chartered Accountants) Moneymore Old Post Office 23 High Street Moneymore Magherafelt BT45 7PA Bankers Danske Bank P.0. Box 183 Donegall Square West Belfast BTI 6JS
Trustees, Annual Re for the ear ended:_ ort 31st December 2024 The Trustees present the Annual Report and Statements of Receipts and Payments and Assets and Liabilities for St. John's Parlsh Church Ballinderry for the year 31st December 2024. Ob"ectives and Ac iviti 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 offerlng support for those needing help are fundamental to the practical delivery of the benefits of Christianity. As a result of actlvity 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 Performanc & P blic Benefi The Advancement of the Christian Religion. The Parish Church exists primarilyi 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 Conflrmation 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 with a small number of 'accustomed' (persons living outside the parish boundary) members. The average number of parishioners in 2024 for Sunday worship would be 22. This is a relatively small parish and the range of parishioners is from 5yrs to 85yrs. Worshlp and Pastoral Care, The Parish Church is chosen by parishioners to mark significant events in their family life. In the course of 2024 the following took place - Holy Baptisms, Weddings and Funeral services. other Pastoral Care, such as vlsiting the sick at home or in hospital was carried out on a regular basis as and when required. The Parish has given careful consideration to the Charity Comrnisslon 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. Financial Revi Financial Reports are revlewed throughout the year and a review on completion of the Annual Accounts. Total Receipts (£75,022) for the year ended 31st December 2024 exceeded Total Payments (£47,217) by £27,805 Increasing the total cash funds held to £84,537 from £56,732. (Pages 8-9).
oin oncern The Trustees have reviewed the budgets 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 31st December 2024 can be signed off as a going concern. Structure, Governance and Management ntan Con ituti nofTheCh Governin Do um rit Chapter III of The Constltution of the Church of Ireland governs Parishes and Parochlal Organisations. The Select Vestry members are the Charity Trustees. ointment f Select Vestr Trustees Recruitment and A All members of the Church of Ireland who are over the age of 18 and are either resident withln the parish or live elsewhere but have been accustomed members of the congregation for at least three months, may register 35 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 pald to the Diocesan Office which comprises of the following five elements:_ Sustentation (Stipends and Locomotory Allowances) Expenses of Office Allowance 'Employers" Natlonal Insurance Contributlons "Employers" Clergy Pension Fund Contribution Diocesan Expenses Account nisa ion I Stru ure 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 meetings may be convened at any time by the chairperson or churchwardens. In 2024 the Select Vestry met four times during the year and the average attendance was 95 %. om nce with P blic nefi The Parlsh has glven careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activitles entered into during the year have helped to achieve the Parish's objectlves and activities, as well as providing public benefit.
tat ment of Tr 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. st 'Res nsibili ies The law applicable to charitles 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 keeplng 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 irregularitles. ne on Behalf of the Trustees Trustee I Trustee 2 uo itsso ate'_ 14.10.2 25
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 2024, which are set out on pages 8 to 12. Respective responslbilities 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 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 examinatlon included a review of the accounting records kept by the charity and a preparation of the accounts from those records. It also included consideratlon 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 listed above and, in connection with the following the Directions of the Charlty 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. L4 O"hjC IcA- Date: 14 October 2025
John's Pari Rec andP hurch Ballinderr un for the ear ended 31st De 24 Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Recei Donations & plate collection Gift Aid Refunds Proceeds from Fund Raising Event Rental of Lands Receipts from Parish Organisations Other Receipts Legacies Rental of Preinises Grants Bank & Deposit Interest 33,070 6,784 10,507 1,400 2,244 1,320 2,888 7,826 2,728 33,070 33,620 6,784 7,176 10,507 9,489 5,963 5,963 2,244 2,563 1,530 911 2,888 2,471 7,826 6,261 4,128 3,150 82 610 75,022 72,214 4,563 210 1,400 80 6,253 68,769 Payments Diocesaii Costs/Assessment Church Running Costs Glebc Costs Parish Centre Costs Administration Costs Charitable Donations Rectory Costs Outbuilding Costs Special Events Bank & Deposit Interest Total Payments 17,901 7,882 88 3,816 7,380 2,130 3,282 3,443 705 17,901 19,346 7,882 10,531 474 1.191 3,816 2,294 7,584 5,165 2,130 4,736 3,282 1,619 3,443 1.556 705 655 1,557 47,217 48,650 386 204 46,627 590 Transfers Excess of Receipts over PY4yments For the year 22,142 5,663 27,805 23,564 nBe alf of Trustee I te Trustee 2 uo pRa I rkso Date: 14.10.2025
John's Pari h Chur Stat ment of As ets h Ballinderr nd Liabilitie as t31stD cember 2024 Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Cash Funds Current Accounts Total Cash Funds 78,517 78,517 6,020 6,020 84,537 56,732 84,537 56,732 Liabilities Loaii Accounts Total Loan Accounts Net Current Assets 78,517 6,020 84,537 56.732 Assets retained for the Parish's own use Church Building & Gravey'ard Heritage Parish Hall Glebe Hoiise (Rectory) Glebe Lands Outbuildings Parish Lands Asset Note I Note I Note I Note I Note I Note I 581,962 554.250 500,000 434,787 282,900 282,900 105,237 100,226 94,100 94,100 1,564,199 1,466,263 IDvestment Assets Kimberley Cottage Note I 124,814 118,871 124,814 118,871 Total Assets 1,689,013 1.585,134 alfo te Trustee I I Hardy Trustee 2 D Robinson uo iSr Date: 14.10.2025
Notes oth Fin ncial Statement for he ear en ed IstD cemb r 2024 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 Assets retained for the Parish's own use (i) 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 SQRP (FRS102). These Heritage assets are not included in the statement of assets and liablllties 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 estlmated fair value of the property at 31.12.2024, valuation is taken from insurance schedules. No depreciation has been provided on the Parish Hall building as the current residual value Is not less than its carrylng 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 31.12.2024, 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 flttings are recognised at cost and are depreciated on a straight-line basis over a period of 5 years. 10
Note to the Finan (continued) ate he ren ed IstD cember 2 24 Reconciliation of Cash Funds 2024 2023 Total Cash Funds at 0110112024 Receipts for the Year Payments for the Year Total Cash Funds at 3111212024 56,732 33,168 Page 8 75,022 72,214 Page 8 (47,217) (48,650) 84,537 56,732 Movement in Funds At 0110112024 Incoming Resources Outgoing At31 Resources Transfers Dec2024 Restricted Funds Glebe Lands 357 357 6,253 6,253 (590 590) 6,020 6,020 Unrestricted Funds Designated Rectory Building Fund General Fund 1,391 54,984 56,375 6,414 62,355 68,769 (39) (1,491) 46,588) 1,491 (46.627) 6,275 72,242 78,517 Total Funds 56,732 75,022 (47,217) 84,537 Purposes of Restricted Funds Glebe Lands: This is a fund set up to receive money for rent of Glebe Lands and for expendlture 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 2024 2023 Christian Aid Cancer focus Royal British Legion Friends of the cancer centre Donkey sanctuary Lough Neagh ieicue RAF Wings appeal Bishops Appeal Loiidonderry Protestant Orphan Society Charis cancer Care Hospice Sunday Belfast childreii's hospital LEMOOS 333 200 100 145 258 100 2,700 145 500 50 260 320 50 200 166 167 150 500 264 2,130 258 4,736 The above amounts have been included In Recelpts 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