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 2025 Chariti Number:_ NIC104347 ST. JOHN'S PARISH CHURCH BALLINDERR Y Annual Re ort and Financia Statements for the Year Ended:. 31st December 2025 Pages References and adminlstrative details of the Charity Trustees, Report Independent Examiners Report to the Trustees Recelpts and Payments Account statement of Assets and Liabilities Notes to the Financlal Statements 10-12 ST. JOHNS PARISH CHURCH BALLINDERR Y R ferences an Administr iv Details St. John's Parbsh Church Bal Ilnderry harit Re is NIC104347 The Rectory 10, Brookmount Road Cookstown Co. Tyrone BT80 OBB Mrs Ja ne Francis Mr Adani Davi5 Mr Richard Davls Mr Geor e Bulck Mr David Porte Mr Dann Robinson Mr Ivan Hard Mr Jose h Hard Mrs Andrea Givans Mr Morrls Porte Mr Edmund Davis Mlss Roberta Davis Mr Harold Workman Mrs Arlene DavSs alof rs Vacant Mr Ivan Hardy Mr Adam Davls Mrs Andrea Givans Church Treas en Inde endent Examiner Seamus O'Neill FCA Welr & Co. (Chartered Accountants) Moneymore Old Post Offlce 23 Hlgh Street Moneymore Magherafelt BT45 7PA Danske Bank P.0. Box 183 Donegall Square West Belfast BTI 6JS Trustees, Annual Re for the ear ended:_ ort 1st De The Trustee5 present the Annual Report and Statements of Recelpts and Payments and Assets and LlabSlltles for St. John's Parlsh Church Balllnderry for the year 31st December 2025, vi 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 Chrlstian rellgion by promotlng, through the work of the St. John's Parish Church Bèlllnderry* the whole mi55ion of the church, pastoral, evangellstlc, soclal and ecumenical. Being open to and engaging with society as a whole and offerbng support for those needing help are fundamental to the practlcal delivery Df the benefits of Christlanity. As a result of activity In the pursUIt of the advancement of the Christian rellgion, St. John's Church of Ireland Parish Church Balllnderry has CLJStody of property and of records, materlals and artefacts of signiflcanee to the cultural and religious heritage and maintenance of whlch is undertaken by The Select Vestry of St, John's Church of Ireland Parish Church Ballinderry. Achievements Performance & Public Benefit The Advancement of the Chrlstian Rellglon. The Parish Church exists primarily, and above all else, as a place of Christian worship. Servlces of public worship are held on Sundays throughout the year at 12. 15pm. Holy Communion is celebrated once a month and Morning Prayer l Holy Baptbsm as requested) for the other Sundays of the month. Weekday 5ervice5 such as Mothers, Union Holy Communion, Ash Wednesday Service, Harvest Service and Confirmation with Holy Communion take place In the Parlsh Church. Holy Week Services focuslng on the central pillar of the Chrlstlan falth, the death and resurrection of Jesus occur each year. The Parlsh Is in the terminology of the Church of Ireland, mostly 'resident' members with a small number of 'accustomed' (persons living outslde the parlsh boundary) member5. The average number of pa rishloners In 2025 for Sunday worship would be 22. Thi5 is a relatlvely small parlsh and the range of par15hioners Is from 5yrs to 85yrs. Worship and Pastoral Care. The Parish Church Is chosen by parlshloner5 to mark Significant events in their famlly Ilfe. In the course of 2025 the following took place Holy Baptisms, Weddlngs and Funeral setvlces. other Pastoral Care, such as vislting the sick at home or In hospltal was carrled out on a regular basls as and when requlred. The Parish has given careful conslderation 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 achleve the Parlsh's objertlves and actlvitles, as well a5 providirlg public benefit. Events The Parish Church successfully dellvered a number of communlty events, speciflcally a Daffodil Tea, Vintage Rally and Celebration of Christrnas. Other functions included after church treat5 such as Ice cream, Stew and Apple tart as well a5 a Social evening. These were attended by parishioner5 and members of the local community. A proportlonate amount of donatlons were allocated to various local charities, Flnancial Re Flnancial Reports are revlewed throughout the year and a review on completion of the Annual Accounts. Total Recelpts1£74,789) for the year erided 3 1st December 2025 exceeded Total Payments 1£65,569} by £9,220 increasing the total cash funds held to E93,757 from £84,537. (Pages 8-9), in ncern The Trustees have revlewed the budgets for the year ahead and are satlsfled that there are adequate funds In place to ensure that the Parish can continue its activitles and the financlal statements for the year ended 31st December 2025 can be signed off as a going concern, Structure, Governance and Management vernin men nstitution of The Charlt Chapter III of The Constitutlon of the Church of Ireland governs Parlshes and Parochlal Organisations. The Select Vestry members are the Charity Trustees. rultment and A ointment f S ee All members of the Church of Ireland who are over the age of 18 anci are either resldent within the parlsh or Ilve elsewhere but have been eccustomed members of the congregation for at least three months, may register as members of the General Vestry of the Parlsh, allowing them to attend and vote at meetlngs of the General Vestry and to stand for electlon 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 meetlng. The Select Vestry will hold thelr posltlons for a perlod 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 Remuneratlon The Rector is not pald dlrectly by the parlsh. A quarterly assessment Is paid to the Diocesan Offlce whlch comprises of the following five elements'.- Sustentation (Stipends ènd Locomotory Allowances) Expenses of Offlce Allowance 'Employers" National Insurance Contrlbutions 'Employers" Clergy Penslon Fund Contrlbutbon Diocesan Expenses Account anlsatlonal Structur The Select Vestry Is responslble for the day to day management of the Parfsh. The Select Vestry conslsts of the member of the clergy serving in the Parish, the church warden5, the glebe wardens nd generally not more than twelve other members of the general vestry at the General Vestry. The Select Vestry Is chalred by the Incumbent. Select Vestry members are responslble for maklng declsion5 On matter5 of general concern and Importance to the parlsh Includlng how parlsh funds are to be applied. The Select Vestry meets at tlmes flxed by the members. Speclal rneetlngs may be convened at any tlme by the chalrperson or chvrchwardens. In 2025 the Select Vestry met four times durlng the year and the average attendance was 95Q/o. liance with Public Bene The Parlsh has given careful consideration to the Charity Cornmission for Northern Ireland's guidance on publlc benefit to ensure that the actlvities entered Into during the year have helped to achleve the Parish's objectives and activlties, as well as providlng public benefit. statem nt f Trustee onslbllltles The trustees are responslble for preparing the Trustee's Report and the statement of recelpts and payments and statement of assets and liabilltie5 in accordance wlth applicable law and regulatlons. The law applicable to charlties in Northern Ireland wlth Income of less than £250,000 requlres the trustees to prepare a statement of receipt5 and payments and statement of assets and Ilabl Iltles for each financial year. The trustees are responsible for keeping accountlng records that are 5ufflclent to show and explaln the Parlsh's transactions and disclose wlth reasonable accuracy at any time the a55ets and I lablllties of the Porlsh. They are a150 responsible for safeguarding the assets of the Parish and hence for taklng reasonable Steps for the prevention and detectlon of fraud and other Irregularltles. ned h If of the Trus Trustee I Trustee 2 vo irnsof 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 Balllnderry for the year ended 31st December 2025, which are Set out on pa9es 8 to 12. Respective responslbilities of charity trustees and examlner As the charity's trustees you are responsible for the preparation of the accounts In accordance with the Charlties Act (Northern Irelaridl 2008. It is my re5ponslb111ty to.. Examine the accounts under section 65 of the Charltie5 Act Follow the procedures lald down In the general directlons given by the Commlsslon under sectlon 65 {9) Ib} of the Charltles Act state whether partlcular matters have come to my attention. Basls of Independent examlner's report I have examined your charity account5 as required under section 65 of the Charlties Act and my examination was carrled out In accordance with the general dlrections given by the Charlty Commlssion for Northern Ireland under sectlon 65 {9) Ib) of the Charltles Act. My exarnlnatlon included a review of the accountlng records kept by the chority and a preparatlon of the accounts from those records. It a150 included consideration of any unusual item5 or dlsclosures In the accounts, and seeklng explanations from you as charlty trustees concerning any such matter5. My role Is to state whether any materlal matters have come to rny attentlon glvlng me cause to believe.. l. That accountlng records were not kept In accordance with sectlon 63 of the Charities Act 2. That the accounts do not accord with those accountlng records 3. That the accounts do not comply with the accountlng requirements of the Charities Act 4. That there Is further Information rseeded for 3 proper understandlng of the accounts to be reached Independent examiner's Statement I have cornpleted my examlnatlon and have no concerns In respect of the matters I to 4 Ilsted above and, In connection with the following the Dlrections of the Charlty Commlsslon for Northern Ireland. I have found no matters that requlre drawing to your attention. Signed: Name: Seamus O'Neill FCA Weir & Co. Chartered Accountants 23 Hlgh Street, Moneymore, BT45 7PA. O 4c Date: 31 March 2026 ohn's rish Pa rch Ballinderr nts Account fo Re ear ended 1st Dec mb Unrestricted Funds Resiricred Funds Endowment Funds Total 2025 Toial 2024 Recei Donationg & plate ¢olleclion Gift Aid Refunds Proceeds from Fund Raising Event Rental of Lands Receipts from Parish Organisalions Other Receipts Legacies Rental of PTemise5 Grants Bank & Deposit Intere5( 34,483 7,191 5,161 1,660 4,350 550 5,000 6,611 2,283 281 67,570 34.483 33,070 7,191 6,784 5,161 10,507 8,703 5.963 4,J50 2.244 630 1,530 5,000 2,888 6,611 7.826 2,283 4,128 377 82 74,789 75,022 7,043 80 96 7,219 Payments Diocesan C05tslAssessment Church Running Costs Glebe Costs PaTislI Centre Costs Administration Costs Charitable Donations Rectory Costs Ouibuilding Costs Sp¢¢i81 Events Total Payments 12.433 9,566 90 3,809 10.969 5,555 20,610 1.719 12,433 17.901 9,566 7.882 731 474 3,809 3,816 11,146 7,584 5,555 2.130 20,610 3,282 1,719 3,443 705 65,569 47,217 641 177 64,751 818 TrAnsfers Excess of Receipts over payments For the year 2,819 6,401 9,220 27.805 Trustee I Trustee 2 uo Of I￿s¢ Date: 31.03.2026 st John's Pari h Chur Sta ntofA h B Ilinderr nd Liabilities t31stD emb Unrestricied Funds Restricied Endowment Funds Funds Total 2025 Total 2024 Cash Funds Current Accounts Total Cash Funds 81,336 81,336 12,421 12,421 93,757 84,537 93,757 84,537 Liabilities Loan Accounts Total Loan Accounts Net Current Assets 81,336 12.421 93,757 84,537 Assets retained for the Parish's own use Church Building & Grdveyard Parish Hall Glebe House (Rectory) Glebe Lands Outbuildings Parish Lands Heritage A55et Note I Note I Note I Note I Note I Noie I 581,962 581.962 500,000 500.000 282,900 282.900 105,237 105.237 94,100 94.100 1,564,199 1.564,199 Investment Assets Kimberley Cotiage Noie I 124,814 124,814 124,814 124,814 Total Assets 1,689,013 1.689.013 Trustee I l H8rdy Trustee 2 D Robinson uo .pRa IKNSor Date: 31.03.2026 N tes t the Financial ements for th ear end 5t December 2 25 Accounting Policies Set out below are the prlnclpal accounting pollcies whlch have been adopted In the compilatlon of the Receipts and Payments Account and the Statement of Assets and Llabilitles. (a) Receipts and Payments Account All Items of income dnd expendlture included withln the Recelpt5 and payments Account have been accounted for on a cash receipts basls. (b) Statement of Assets and Liabilities (i) Assets retalned for the Parish's own use The assets or the Parish, retained for it5 own use comprise',- Church Building and Graveyard Parish Hall Glebe House Glebe Lands Outbuildlngs Parish lands Fixtures and Flttlngs The Church Building and Graveyard are deemed to be Heritage assets as deflned by the Charitles SORP I FR51021. These Heritage assets are not included In the statement of assets and Ilabllltles as information on the cost or valuation is not avallable and such information cannot be obtalned at a cost commensurate with the benefit to the users of the accounts and to the pa￿Sh. The Parish Hall is recognbsed at the e5tlmated falr value of the property at 31.12.2025, valuatlon 15 taken from Insurance schedules. No depreciatlon has been provided on the Parish Hall bulldlng as the current resbdual value is not less than Its carrylng value a nd the remalnlng useful Ilfe currently exceeds 50 years. The Outbuildlngs, Glebe House & Klmberley Cottage are recognlsed at the estlmated fair value of the propertbes at 31.12,2025, valuatlon is taken from Insurance 5¢hedules. Glebe Lands These lands comprising of 11.45 Hectares are valued using regional agrlcultural land costs. Parish Lands These lands comprising of 3.81 Hertares are valued uslng reglonal agricultural land costs. Fixtures and fittings are recognised at cost and are depreciated on a stralght-llne basls over è perlod of 5 year5. 10 Notes h Financi (continued) I Statements he ear ende 31st Decemb r 2025 Reconciliation of Cash Funds 2025 2024 Total Cash Funds at Q 110112025 Receipts for tlie Year PByments for the Y¢ar Total Cash Fund5 al 3111212025 56.732 74,789 75.022 {65,569) (47,217) 93,757 84,537 Page 8 Page 8 Movement in Funds At 0110112025 Incoming Resour¢es Outgoing Ai31 Resources Transfers Dec2025 RestTlCted Funds Glebe Land5 6,020 6,020 7,219 7.219 818) 818 12,421 12,421 Unreslricled Funds Designated Rectory Building Fund General Fund 6.275 72,242 78.517 8.313 59,257 67,570 (7,812) 56.939 (64.751) 6,776 74,560 81.336 Total Funds 84,537 74,789 (65.569) 93,757 Purposes of Restricted Funds Glebe Land5-, This Is a fund set up to recelve money for rent of Glebe Lands and for expenditure incurred In relatlon to these lands. Purposes of Deslgnated Funds Rectory Bullding Fund.. Thls Is a fund to provlde the finance for payment of the loan for the new Rectory. Collectlons for Th5rd Parties 2025 2024 Christian Aid Cancer focus Royal British Legion Kilronan special scliool Perinatal (rust fund Paediatric intensive care unit RAF Wing5 appeal Bisliop5 Appeal Londonderry Protestant Orphan Society Charis cancer care H05pice Sunday Belfa5( ehildren'$1105Pltal LEMOOS 170 212 loo 221 2.050 2,050 50 208 105 333 200 loo 50 200 166 167 150 500 264 2.130 100 289 5,555 The above amounts have been included In Receipts for the Year under Donatlons & Plate Collection and in Payments under Charitable Donatlons. Transactions with the Trustees No Trustee received any remuneratlon or re-lmbursement of expense5 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