St John's Desertlyn Parish Church Tru8tee6' Annual Report and ststement of Receipts and Payments and Assets and Llabllltles For the year ended 31 December 2023 Charities Number. NIC104353
Annual report and financial ststements for the year ended 31 December 2023 Contènts Pages References and administrative detsils of the Charty Trustees, report Independent Examinerfs Report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 9-21
References and admlnlstratlve details Charity Name: St John's Desertlyn Parish Church Charity Registration Number. NIC104353 Contact Address". The Rectory 24 Cookstown Road Moneymore Magherafelt BT45 7QF Northern Ireland Trustees Mrs Elizabeth Anne Crooks Mr John Mccutcheon Rev Dr Adrian Stringer Mr John Palmer Mr Robert Glasgow Mr Kerth Wilson Mrs Stephanie Wlson Mrs Valerie Wilson Mr Osmond Bell Mrs Eleanor Bell Mrs Elizabeth Palmer Ms Tanya Stewart Mr Jackie Carson Ms Emma Palmer Ms Rhonda Dempsey Mr Richard McFaul Mrs Cilla Jordan Prlnclpal Office-bearers Clergy.. Rev DrAdrian Stringer Church Treasurer.. Mrs Elizabeth Crooks Church Wardens.. Mrs Elizabeth Crooks, Richard McFaul Glebe Wardens: Osmond Bell. John Mccutcheon Church Secretary.. Mrs Elizabeth Palmer Independent Examiner David Lyttle + Co Ltd 46 Molesworth Street Cookstown County Tyrone BT80 8PA Principal Bankers Danske Bank Donegall Square West Belfast BT16JS
Trustees, Annual Report for the year ended 31 December 2023 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for St John's DesertEyn Parish Church for the year ended 2023. Objectives and Activities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of St John's Deserttyn Parish Church is to support the advancement of the Christian religion by promoting, through the Yrk of St John's Desertlyn Parish Church 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 practical delivery of the benefits of Christs'anity. As a result of activity in the pursuit of the advancement of the Christian religion, St John's Desertlyn Parish Church 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 vesty of St John's Desertlyn Parish Church. Achievements, Perfomiance & Publlc Benefft St John's Desertlyn Parish Church is under the incumbency of the Reverend Dr Adrian Stringer. As a church we provide a weekly service of Moming Prayer, and a once per month seNice of Holy Communion. We also provide for baptisms, weddings, funerals and pastoral supporL We have a weekly online bulletin which k*ps our congregation up to date with our actNities and those in the local community. Our Child Protection Policy is in accordan with the Saf&3uarding Trust policies of the Church of Ireland. Our'mothers. Union" meets On a mnth. The Parish holds an annual coffee paty to raise funds for the Ghurch and its a¢tivFties and we thank a51 those who support it. We also run a car boot sale and a fanning fun day each year with the proceeds again going to church funds.
Trustees. Annual Report for the year ended 2023 Icontlnued) Flnanclal Review The results for the year are set out on page 7, which the Trustees consider to be satisfactory The reserves of the Parish are held for the advancement of its charitable purpose, other than restricted reserves which are held for a designated purpose - see note 12 Golng Concern 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 31 December 2023 Can be signed off as a going concern. structure, Govemance and Management Governlng Document and Constltutlon of tho Charlty Chapter111 of the Constitution of the Church of Ireland govems Parishes and Parochial Organisation. The Select Vesty members are the Charity Trustees Recruitment and Appolntment of Select Vestry (Trustees All members of the Church of Ireland who are over the age of 18 an¢J are either residentwithin the parish or live elsewhere but have been accustomed members of the Gongregation 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 vesty 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 Vesty members may be re-elected annually and there is no limit on the number of tenns which may be served. and Remuneratlon The Rector is not paid directy by the Parish. A regular assessment is paid to the Diocese which comprises Stipend, Locomotory Allowance. Employerfs National Insurance and Employers Clergy Pension Contributions. Organlsatlonal Structure The select vestry is responsible for the day to day management of the parish. The select vestry consists of the member of the Glergy serving in the parish, the churchwardens, the glebe wardens and generally not more than elve 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 Importan to the parish including deciding how parish funds are to be applEd. The select vestry meets at times fixed by the members or by the dI0$an synod. Special meetings may be convencd at any time by the chairperJon or the churchwardens. In 2023 the SeleGt Vestry met 10 times. The average attendance was 14.
Tru8tee8' Annual Rèport for the year ended 20231continued) Compllance with Public Benefrt The Parish has given careful consideration to the Charty Commission for Northem 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. Statement of Trustees, Responsibllities The trustees are responsible for preparing the Trustees, Report and the statement of receipts and payments and ststement of assets and liabilities in accordance wf(h 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 reIpts 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 Mrs E Palmer Trustee Mrs E Crooks Trustee Date: l¥rC J lo"L4- Date:
Ind•pendent Examinerfs Report to the Trustees of St John's Desertlyn Parlsh Church I report on the accounts of the Trust for the year ended 31 December 2023, which are set out on pages 2 to 14. Respe¢tlve responsibilities of chartty trustees and examiner As the charity's Trustees. you are responsible for the preparation of the accounts in accordance with the Charities Act (Northem Ireland) 2008. It is my responsibilty 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 6519)(b) of the Charities Act state whether parbcular matters have come to my attention. Basis of independent examine5 report I have examined your chanty 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 Northem Ireland under section 65(9)(b) of the Charities ACL 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 ttems or disclosures in the accounts, and seeking explanations from you as charity Trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. 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 ac£fjunts to be reached. Independent examinerfs statement I have completed m examination and have no concerns in respect of the matters (1 > to14) listed above and, in connection with foll ing the Directions of the Charity Commission for Northem Ireland, I have found no matters that quire drawing o your attention. Geagh BA Ho and on behalf of Davld Ly Chartered Accountants ststutory Auditors CA CTA oLtd Date: S ARn'l 202 46 Molesworth St Cookstown County Tyrone BT80 8PA
St John's Desertlyn Parish Church Recelpts and Payments Account for the year ended 31 December 2023 Unrestricted Restrfcted Total Total Funds Funds Note 2023 2023 2023 2022 Re¢el Sustentation Gift Aid Special Collections Donations for Hall Building Fund Bank & Deposit interest Other receipts Receipts regarding Parish Organisations Total Recei 40.415.48 4.301.38 40.415.48 4,301.38 341.75 40,721.84 3,091.79 248.35 341.75 675.IX) 675.co 2,998.00 3,757.95 3,581.14 3,581.14 10.72 10.72 29,598.99 323.87 29.922.86 27,228.29 74,326.57 4.921.76 79,248.33 78.047.26 Pa ments Diocesan Assessment Church Running Costs Hall Costs Sunday School Costs Rectory Costs Administration Costs Charitable Donations Payments regarding Parigh Organisations Total Pa ments 49.304.17 27.331.12 1.953.56 49.304.17 35.6.38 3.775.75 45,625.39 22,109.97 4,776.43 8,275.26 1,822.19 6,202.01 6,202.01 245.18 7.230.40 223.01 10 245.18 11 341.75 341.75 248.35 84.79J.86 10.684.38 95.475.24 80,213.55 Excess of Receipts over Payrnents for the year 110,464.29) (5,762.62) 116.226.91) (2,166.29) Signed on Behalf of the Trustees Mrs E Palmer Trustee Mrs E Crooks Trustee Date: ArfJ 202 (k Date:
St John's Desertlyn Parlsh Church STATEMENT OF ASSETS & LIABILITES AS AT 31 De¢embor 2023 Unrestricted Restrictod Total Fund8 Total Fund$ Funds Funds 2023 2023 2023 2022 Funds ReGonGiliation Bank and Cash at start of year Net movement in funds Transfer re Special Collections Bank and Cash at end of year 9,494.91 21.021.69 30,516.60 (10,464.29) (5,762.62) (16,226.91) 32,682.89 (2,166.29) (969.38) 15,259.07 14,289.69 30,516.60 Bank & Cash Balancas Current Accounts Deposit Accounts Cash (1.835.96) 866.58 15,259.07 13,423.11 866.58 29,660.74 855.86 Total Cash Funds 12 (969.38) 15.259.07 14,289.69 30,516.60 OTHER ASSETS Assets retalned for the Parlsh's own use Hall Rectory Glebe Land Total Assets retained for the Parlsh's own use 521.858.00 1.082.122.00 100.000.00 521,858.00 521,858.00 1,082,122.00 1,082,122.00 100.000.00 100,000.00 13 1,703.980.00 1,703,980.00 1,703,980.00 Slgned on Behalf of the Trustees Mrs E Palmer Trustee Mrs E Crooks Trustee Date: Dats: Ci2 Lk
St John's Desertlyn Parlsh Church Note8 to the financial statements for the year ended 31 December 2023 1. Aceountlng pollclos Set out below are the principal accounting policies which have been adopted in the compilation of the ReiptS and Payments Acxount 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. Ib) Statement of Assets and Liabilities li) Assots retained for th• Parish's own use The assets of the Parish, retsined for its own use comprise:. Church Buildings and Graveyard Parish Hall Rectory Glebe land 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 infomiation on the cost or valuation is not available and such infonnation cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish. The Rectory and Parish Hall are included at their insurance value as at 1 January 2019 The Glebe land has been recognised at a value which the select Vesty deem to represent Ihe estimate fair value of the property at 1 January 2019. No depreciation has been provided on these buildings as the current estimated SIdUal value is not less than its carrying value and the remaining useful life currenuy exceeds 50 years.
St John's Deserttyn Parish Church Notes to the financlal statements for the year ended 31 December 2023 (contlnued) 2. Special collectlons Unrestricted Restrfcted Total Total Donor 2023 2023 2023 2022 Royal British Legion Poppy Day Appeal TOTAL 341.75 341.75 248.35 341.75 341.75 248.35 3. Income for Hall Unrestricted Restricted Total Total Source 2023 2023 2023 2022 Bowling Club Moneymore Primary School Hall lights donation Moneymore Young Farmers Bank interest Other TOTAL 150.00 195.00 150.00 1.300.C() 195.00 105.00 1,500.00 65.iJ) 21J).IXi 2.00 130.00 130.00 675.00 2.998.00 28.CK) 675.00 4. Building and malntenance fund Unrestricted Restricted Total Total Donor 2023 2023 2023 2022 Parishioner donations Easter appeal Harvest appeal Bank interest TOTAL 1,220.00 920.00 2,619.00 42.14 920.00 2,619.00 2,460. 42.14 77.95 3,581.14 3.757.95 3,581.14 10
St John's Desertlyn Parish Church Notes to the financlal statements for the year ended 31 December 2023 Icontlnued) 5. Other Recelpts Unrestricted Restricted Total Total Donor 2023 2023 2023 2022 Bishops Appeal Boiler Appeal Donations Coffee morning Funeral Tea Donation for Harris grave upkeep Car boot sale RARIR RCB Distribution Canon Kingston book Listed Worship places Online auction MUDC Christmas lights Ballyeglish share of expenses COVID grant Fogging machine grant Solar system Power Nl Renewable heating Bloc ministry Graveyard fees Magazine Farm fun day TOTAL 323.87 323.87 1,015.77 1,588.50 1,300.00 3,445.00 1,055.00 1,015.77 1,588.50 1,300.00 850.00 787.LM) 682.50 903.44 787.00 682.50 903.44 913.98 10.00 1,752.21 1,752.21 740.00 376.49 376.49 792.88 792.88 4.26 3,350.00 7.50 17,042.70 29,598.99 3,350.00 2,090.00 7.50 194.85 17.042.70 17,925.20 323.87 29.922.86 27.228.29
St John's Deserttyn Parlsh Church Note8 to the financial statements for the year ended 31 December 20231continued) 6. Church runnlng costs Unrestrlcted Restrlcted Total Total 2023 2023 2023 2022 Electricity Heating oil Maintenance Building repair5- dry rot Insurance Organist Graveyard malntenance Water rates Farming fun day Sundry expenses TOTAL 392.IXI 775.01 2,292.(M) 392.CMJ 408.00 775.01 1,348.74 2,292.00 1,655.00 8,275.26 2,893.18 2,649.70 I,620. 1,560.00 4,374.(K) 2,160.IJO 174.56 178. 9,531.84 6,618.78 5,278.53 5,531.75 8.275.26 35,606.38 22,109.97 8,275.26 2.893.18 1,620. 4,374.(J) 174.56 9.531.84 5,278.53 27.331.12 7. Parish hall runnlng costs Unrestricted Restricted Total Total 2023 2023 2023 2022 Electricity Heating oil Insurance Repairs Bank charges Sundry Water rates TOTAL 1,410. 1,410.CK) 504.LKI 355.01 833.71 543.56 484.85 I,(T21.82 2,445.14 34.64 33.81 56.00 410.72 418.92 3,775.75 4,776.43 355.01 543.56 1,021.82 410.72 1,953.56 1,822.19 8. Sunday School costs Unrestricted Restricted Total Total 2023 2023 2023 2022 Teaching materials and prizes TOTAL 12
St John's Desertlyn Parish Church Notes to the financial statements for the year ended 31 December 2023 Icontinued) 9. Rectory costs Unrestricted Restricted Total Total 2023 2023 2023 2022 Heating oil Rates Repairs and maintenance Water rates Sundry expenses Insurance 374.00 374.00 310.CK) 1,872.78 1,769.46 2,747.60 1,785.crf) 80.50 71.IX) 2,289.55 1,127.113 1,005.39 1,872.78 2,747.60 80.50 1,127.13 TOTAL 6.202.01 6,202.01 7,230.40 10. Administration costs Unrestrictod Rostricted Total Total 2023 2023 2023 2022 Bank fees 245.18 245.113 223.01 TOTAL 245.18 245.18 223.01 11. Charitable donations Unrestrlcted Restrlcted Total Totsl 2023 2023 2023 2022 RBL Poppy Appeal TOTAL 341.75 341.75 248.35 341.75 341.75 248.35 13
st John's Desertlyn Parish Church Notes to the flnanclal statements for the year ended 31 December 20231contlnued) 12. Movement In Cash Funds AtlJan Incoming Outgoing Resource Resource Transfers At 31 Doc 2023 2023 Restricted funds Building and maintenance fund Hall fund 18.196.18 2.825.51 3.581.14 16,795.70 740.00 1,822.19 341.75 4,981.62 1,743.32 Special collections 341.75 21,021.69 4,662.89 18,959.64 6,724.94 Unrestricted funds General Fund Deposit Account 8,639.05 74.916.47 855.86 10.72 76,857.35 0.00 6,698.17 866.58 9,494.91 74.927.19 76.857.35 7,564.75 Total funds 30,516.60 79,248.33 95,475.24 14,289.69 oses of Restricted Funds Building and maintenance Fund.. This is a fund to assist with the cost of maintaining Parish Buildings. Hall Fund: This is a fund to assist with the cost of maintaining Parish Ha51 - Special Collections Fund.. This is a fijnd used to record special collections for specific charities, which are then subsequently paid out to the same Transfers None in the year 13. Assets retslned for the Parish's own use Parlsh Hall Rectory Glebe Land Total Opening cost at 1 Jan 2023 521,858.00 1.082,122.00 100,000.00 1,703,980.00 Addftions Closing cost at 31 Dec 2023 521.858.00 1,082,122.00 100,000.00 1,703,980.00 14
St John'8 De8ertlyn Parish Church Notes to the financial statements for the year ended 31 December 2023 (continued) 14. Transactlons wlth the Trustees The parish paid expenses of £6,202.01 relating to the running costs of the glebe house which is occupied by the rector. There were no transackn'ons with the Trustees during the year. No trustee received any remuneration or reimbursement of expenses during the yoar. No trust8a or a person related to a trustee had any personal interest in any contract Of transaction entered into by the charity during the year. 15. Governance Costs Governance costs of £816 were inCued during the year of which £345 relates to fees paid to the independent examiner. Govemance costs are included within Church Running costs in the Receipts and Payments Ac¢ounL 15