St John's Desertlyn Parish Church Trustees, Annual Report and ststement of Receipts and Payments and Assets and Liabilities For the year endad 31 December 2024 Charlties Number: NIC104353
Annual report and financial statements for the year ended 31 December 2024 Contents Pages References and administrative details of the Charity Trustees, report Independent Examiner's Report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 9-15
References and administrative 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 Mrs Valerie Wilson • Mrs Eleanor Bell Mrs Elizabeth Palmer. Ms Tanya Stewart Ms Emma Palmer Ms Rhonda Dempsey - Mr Richard McFaul Mrs Cilla Jordan Ms Noreen Bowman Prlnclpal Offlce-bearer8 Clergy.. Rev Dr Adrian Stringer Church Treasurer.. Mrs Elizabeth Crooks Church Wardens.. Mrs Elizabeth Crooks, Richard McFaul Glebe Wardens: John Palmer, John Mccutcheon Church Secretary.. Mrs Elizabeth Palmer Independent Examlner David Lyttle + Co Ltd 46 Molesworth Street Cookstown County Tyrone BT80 8PA Prlnc5pal Banker8 Danske Bank Donegall Square West Belfast BT16JS
Trustees, Annual Report for the year ended 31 December 2024 The trustees present the annual port and statements of Receipts and Payments and Assets and Liabilities for St John's Desertlyn Parish Church for the year ended 2024. Objectives and Activltles The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of St John's Desertlyn Parish Church is to support the advancement of the Christian religion by promoting, through the work 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 heSp 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 Desertlyn Parish Church has custody of propety 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 Desertlyn Parish Church. Achlevements, Performance & Publlc Beneflt 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 Morning Prayer, and a once per month service of Holy Communion. We also provide for baptisms, weddings, funerals and pastoral support. We have a weekly online bulletin which keeps our congregation up to date with our activities and those in the local community. Our Child Protection Policy is in accordance with the Safeguarding Trust policies of the Church of Ireland. Our'mothers, Union" meets once a month. The Parish holds an annual coffee paty to raise funds for the church and its activities and we thank all those who support it. We also run various other events each year with the proceeds again going to church funds. Flnanclal Revlow The results for the year are set out on page 7, which the Trustees consider to be satisfactory The reseNes 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 Going 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 2024 can be signed off as a going concern. structure, Governance and Management Governing Document and Constitution of tho Charlty Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees
Trustees, Annual Report for the year ended 2024 (continued Recruitment and Appointment of Select Vestry (Trustees) 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 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. Pay and Remuneration The Rector is not paid directly by the Parish. A regular assessment is paid to the Diocese which comprises Stipend, Locomotory Allowance, Employer's National Insurance and Employers Clergy Pension Contributions. Organisational 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 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 importance to the parish including deciding how parish funds are to be applied. The select vestry meets at times fixed by the members or by the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2024 the Select Vestry met 10 times. The average attendance was 14. Compllance wlth Publlc Beneflt The Parish has given careful consideration to the Charity Commission for Northern 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, Responslbllltles The trustees are responsible for preparing the Trustees, Report and the statement of receipts and payments and ststement 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 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 Signad on Behalf of the Trustees Ms E Palmer Trustee Mrs E Crooks Trustee Date: Date:
Independent Examinerfs Report to the Trustees of St John's Desertlyn Parfsh Church I report on the accounts of the Trust for the year ended 31 Dember 2024, which are set out on pages 2 to 14. Respective 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 prOdureS 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 examinor'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}Ib> of the Charities Act. 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 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.. 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 accounts to be reached. Independent examlner's statement I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection ith following the Directions of the Charity Commission for Northern Ireland, I have found no matters that requir drawing to your attention. St hen McGeagh BA Hons FCA CTA - for and on behalf of David Lyttle + Co Ltd Chartered Accountants Statutory Auditors Date: 2J. It. 2olS 46 Molesworth St Cookstown County Tyrone BT80 8PA
St Johns Parish Moneymore Receipts and Payments Account for the year ended 31 December 2024 Unrestricted Restricte Total Total Note Funds Funds IE*IEF 2024 2024 2024 2023 Recei Sustentation including loose collections Gift Aid Special Collections Donations for hall Building Fund Bank & Deposit interest Other receipts Receipts regarding Parish Organisations Total Recel ts 39,265.52 4,414.83 39,265.52 4,414.83 157.20 40,415.48 4,301.38 341.75 157.20 4,891.00 10,810.96 4,891.00 10,860.96 14.42 675.00 50.00 3,581.14 10.72 14.42 10,829.71 21,900.00 32,729.71 29,922.86 54,574.48 37,759.16 92,333.64 79,248.33 Pa Diocesan Assessment Church Running Costs Hall Costs Sunday School Costs Rectory Costs Administration Costs Charitable Donations Payments regarding Parish Organisations Total Pa ments ments 25,240.42 13,779.31 6,379.90 108.CNJ 25,240.42 15,679.31 35,566.99 108.00 49,304.17 35,606.38 3,775.75 1,900.00 29,187.09 5,146.31 1,472.33 5,146.31 1,662.97 157.20 6,202.01 245.18 10 190.64 157.20 341.75 52,126.27 31,434.93 83,561.20 95.475.24 Exce88 of Recelpts ovor Payments for the year 2,448.21 6,324.23 8,772.44 116,226.91) Signed on Behalf of tho Trustees Ms E Palmer Trustee Mrs E Crooks Trustee Date: Date: Laa-
St John's Dosertlyn Parish Church STATEMENT OF ASSETS & LIABILITES AS AT 31 December 2024 Unrestricted Restricted Funds Funds 2024 2024 Total Funds Total Funds 2024 2023 Funds Reconciliatlon Bank and Cash at start of year Net movement in funds Transfer re Special Collections Bank and Cash at end of year (969.38} 2,448.21 15,259.07 6,324.23 14,289.69 8,772.44 30,516.60 (16,226.91) 1,478.83 21,583.30 23,062.13 14,289.69 Bank & Cash Balances Current Accounts Deposit Accounts Cash 597.83 881.00 21,583.30 22,181.13 881.00 13,423.11 866.58 Total Cash Funds 12 1,478.83 21,583.30 23,062.13 14,289.69 OTHER ASSETS Investment Assets Investments In RCB I CIT Unlt Trusts Total Investment Assets 44,594.03 44,594.03 46,317.96 46,317.96 44,594.03 44,594.03 14 Assets retalned for the Parlsh's own use Hall Rectory Glebe Land Total Assets retalned 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 Trustee8 s E Palmer Trustee Mrs E Crooks Trustee Date: Dato: 2S-¥
St John's Desertlyn Parish Church Notes to the financial statements for the year ended 31 December 2024 1. Accounting pollcies 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) Recelpts and Payments Account All items of income and expenditure included within the ReiptS and Payments Account have been accounted for on a cash receipts basis. (b) Statement of Assets and Liabilities (l) Assets retalned for the Parish's own use The assets of the Parish, retained 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 IFRS102). 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 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 Vestry deem to represent the estimate fair value of the property at 1 January 2019. No depreciation has been provided on these buildings as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years.
St John's Desertlyn Parish Church Notes to the financial statements for the year ended 31 December 2024 (continued) 2. Special collections Unrestricted Restricted Total Total Donor 2024 2024 2024 2023 Royal British Legion Poppy Day Appeal TOTAL 157.20 157.20 341.75 157.20 157.20 341.75 3. Income for Hall Unrestricted Restricted Total Total Donor 2024 2024 2024 2023 Bowling Club Moneymore Primary School Moneymore Young Farmers Donations for use of hall Coffee party Slimming WorSd Carol service TOTAL 150.00 150.00 150.00 195.00 200.00 125.00 1,828.40 2,550.00 237.60 125.00 1,828.40 2,550.00 237.60 130.00 4,891.00 4,891.00 675.00 4. Bulldlng and malntenance fund Unrestrlcted Restrlcted Total Total Donor 2024 2024 2024 2023 HaNest appeal Easter appeal Interest Parishioner donations Kathleen Day Grant (dry rot 20231 Benefact Trust TOTAL 2,185.00 1,305.00 45.96 2,185.00 1,305.00 45.96 50.00 5,000.00 5,000.00 2,275,00 2,275.00 50.00 10,810.96 10,860.96 2,619,00 920.00 42.14 50.00 3,581.14
St John's Desertlyn Parish Church Notes to the financial statements for the year ended 31 December 2024 (continued) S. Other receipts Unrestricted Restricted Total Total Donor 2024 2024 2024 2023 Boiler appeal Donations Coffee morning Funeral tea RCB Distribution Car boot sale RARIR Solar System Power Nl Listed Worship places Graveyard fees Magazine Farm fun day Bequest E Bartram Estate National Lottery Grant Donation from Bowling Club Ballyeglish Share of Rectory expenses TOTAL 323.87 1,015.77 1,588.50 1,300.00 903.44 787.00 682.50 376.49 125.49 125.49 150.00 956.51 150.00 956.51 70.00 219.63 70.00 219.63 792.88 1,752.21 3,350.00 7.50 17,042.70 1,425.00 21.00 1,425.00 21.00 5,000.00 5,000.00 20,000.00 20,000.00 1,650.00 1,900.00 3,550.00 1,212.08 1,212,08 10,829.71 21,900.00 32,729.71 29,922.86 6. Church runnlng costs Unrestricted Restrlcted Total Total 2024 2024 2024 2023 Electricity Heating oil Maintenance Building repairs Insurance 351.00 1,843.42 351.00 1,843.42 392.00 775.01 2,292.00 8,275.26 2,893.18 1,620.00 4,374.00 174.56 9,531.84 5,278.53 1,900.00 15,679.31 35,606.38 1,920.00 3,108.92 1,560.00 4,500.00 225.97 1,900.00 3,820.00 3,108.92 1,560.00 4,500.00 225.97 Organist Graveyard maintenance Water rates Farm fun day Sundry expenses TOTAL 270.00 270.00 13,779.31 10
St John's Desertlyn Parlsh Church Notas to the financial stataments for the year ended 31 December 2024 (continued) 7. Parish hall running costs Unrestricted Restricted Total Total 2024 2024 2024 2023 Electricity Heating oil Insurance 456,00 456.00 1,467.07 584.33 1,410.00 355.01 543.56 1,021.82 34.64 1,467.07 584.33 Repairs Bank charge5 Sundry Water rates Kitchen refurbishment Roof repairs Fire safe protection Hall electrical repairs TOTAL 44.02 93.12 531.72 531.72 3,581.66 13,417.00 16,998.66 1,757.91 6,583.00 8,340.91 1,902.16 1,902,16 5,149.00 5,149.00 6,379.90 29,187.09 35,566.99 44.02 93.12 410.72 3,775.75 8. Sunday School cost8 Unrestrlctod Restrlcted Total Totsl 2024 2024 2024 2023 Teaching materials and prizes TOTAL 108.00 108.00 108.00 108.00 9. Rectory costs Unrestricted Restrlcted Total Total 2024 2024 2024 2023 Heating oil Rate5 Repairs and maintenance Water rates Sundry expenses Insurance TOTAL 1,098.96 1,796.68 955.00 84.00 1,098.96 1,796.68 955.00 84.00 374.00 1,872.78 2,747.60 80.50 1,211.67 5,146.31 1,211.67 5,146.31 1,127.13 6,202.01
St John's Desertlyn Parish Church Notes to the financlal statements for the year ended 31 December 20241continued) 10. Adminlstration costs Unrestrlcted Restricted Total Total 2024 2024 2024 2023 Bank fees Donation envelopes Gift aid expenses Office expense5 Accountancy Sundry TOTAL 190.64 190.64 245.18 331.33 331.33 271.00 271.00 870.00 870.00 1,472.33 190.64 1,662.97 245.18 11. Charitable donations Unrestrlcted Restricted Total Total 2024 2024 2024 2023 RBL Poppy Appeal TOTAL 157.20 157.20 341.75 157.20 157,20 341.75 12. Movement In Funds At1Jan Incomlng Outgolng Transfers At 31 Dec 2024 Resources Resources 2024 Restrlrted funds Building and maintenance fund Hall fund Special collections National Lottery Grant Bowling Club 4,981.62 10,810.96 190.64 {8,185.00) 1,743.32 4,891.00 9,187.09 4,377.00 157.20 157.20 20,000.00 20,000.00 1,900.00 1,900.00 37,759.16 31,434.93 (3,808.00) 7,416.94 1,824.23 6,724.94 9,241.17 Unrestrlcted funds General Fund Deposit Account 6,698.17 54,560.06 52,126.27 3,808.00 12,939.96 866.58 14.42 881.00 7,564.75 54,574.48 52,126.27 3,808.00 13,820.96 Total funds 14,289.69 92,333.64 83,561.20 23,062.13 12
St John's Desertlyn Parish Church Notes to the financial statements for the year ended 31 December 20241continued Pur 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 the Parish Hall Special Collections Fund.. This is a fund used to record special collections for specific charities, which are then subsequently paid out to the same National lottery fund relates to grant received from the national lottery in respect of church building maintenance. Bowling club fund relates to a donation from Dersertlyn bowling club for church repairs. 13. Assets retained for the Parish's own use Parlsh Hall Rectory Glebe Land Total Openlng cost at 1 Jan 2024 521,858.00 1,082,122.00 100,000.00 1,703,980.00 Additlons Closlng cost at 31 Dec 2024 521,858.00 1,082,122.00 100,000.00 1,703,980.00 14. Investment Assets CIT Representative Investment Church Body Total Openlng cost at l Jan 2024 11,515.66 33,078.37 44,594.03 Changes In valuatlon 1,109.78 614.15 1,723,93 Closing cost at 31 Dec 2024 12,625.44 33,692.52 46,317.96 13
St John's Desertlyn Parish Church Notes to the flnancial statements for the year ended 31 December 2024 (contlnued) 15. Transactions wlth the Trustees The parish paid expenses of £5,146.31 relating to the running costs of the glebe house which is occupied by the rector. There were no transactions with the Trustees during the year. No trustee received any remuneration or reimbursement of expenses during the year, other than John Palmer who was paid £8,642.81 for hall repairs. 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. 16. Governance Costs Governance costs of £870 were incurred during the year of which £370 relates to fees paid to the independent examiner. Governance costs are included within Church Running costs in the Receipts and Payments Account. 14