Altedesert Parish Church Trustees. Annual Report and Statement of Receipts and Payments and Assets and Liabilities For the Year Ended 31st December 2025 Charities Number:_ NIC104357 Altedesert Parish Church Annual Re ort and Financial Statements for the Year Ended:_ 31st December 2025 Conten 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 Flnanclal Statements 10-12 Altedesert Parish Church R feren and mini rativ Detail hari Altedesert Parish Church harit tratlon mber.'_ NIC104357 Con act Addr Thelma Sinnamon 113 Granville Road Dungannon Co,Tyrone BT70 INW ruste Mr Har Brown Mr William George Mccausland Mrs ShSrley Boyd Mrs Ruth Barne5 Mr Ronnie Matthew Sm th Mrs Hazel Margaret Flona McElmur Mr Gareth Boyd Mr David Black Mrs Adele Stewart Mrs Christine Watt Mr Thomas Charle5 Watt Mr Colin Stewart Mr Graeme Clarke Mr Noel Sinnamon Mrs Thelma Sinnamon Mr Eric L ttle Rev. Rodne Blair inci al ffice-B arers ler Church T urer:. h ch Warden Cler urch War Peo Reverend Rodney Blair Mrs Thelma Sinnamon Mrs Hazel Margaret Fiona McElmurry Mr Gareth Boyd In en nt Examin Seamus O'Neill FCA Weir & Co.(Chartered Accountants) Moneymore Old Post Office 23 High Street Moneymore Magherafelt BT45 7PA Banker U15ter Bank 39 Market Square Dungannon Co Tyrone BT70 IJJ Trustees. Annual Re for the ear ended:_ ort 31st Decemb r 2025 The Trustees present the Annual Report and Statements of Receipts and Payments and Assets and Liabilities for Altedesert Parish Church for the year 3 1st December 2025. ectiv an A tiviti The principal function is to support the advancement of the Christian religion by promoting through the work of the Parish 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 is fundamental to the practical delivery of the tenets of Christianity. As a result of activity in pursuit of the advancement of the Christian religion, the Parish has custody of a large body of records, materials and artefacts of significance to the cultural heritage, the maintenance of which is undertaken by the Parish as a secondary charitable purpose A hievem nts P rforman e&P cBen fit The Advancement of the Christian Religion. The Parish Church exlsts primarily, and above all else, as a place of Christlan worship. Services of public worship are held on Sundays throughout the year at 10. 15am, Holy Communion is celebrated once a month and Morning Prayer (Holy Bapt15m as requested) for the other Sundays of the month. Weekday services such as Mid-week Holy Communion, Ash Wednesday Service, Harvest Service and Conflrmation with Holy Communion take place in the Parish Church. Holy Week Services focuslng on the central pillar of the Chrlstian 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 outslde the parish boundary} members. The average number of parlshioners in 2021 for Sunday worshlp would be 35. This Is a relatively vibrant parlsh and the range of parishioners Is from a few months to 90yrs. Worship and Pastoral Care. The Parish Church is chosen by parishioners to mark significant events in thelr family Ilfe. In the course of 2025 the following took place - Funeral services and Baptisms, The Rector visits parishioners who are sick, at home or in hospltal, or in resldential/nurslng homes. She celebrates The Holy Communion wlth those unable to attend the Parish Church at Christmas and Easter, and at other tlmes as requested. The Parlsh 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 achieve the Parish's objectlves and activitles, as well as providing public benefit. Fin ncial R vi Financial Reports are revlewed throughout the year and a revlew on completion of the Annual Accounts. Total Receipts (£72,846) for the year ended 31st December 2025 exceeded Total Payments (£40,875) by £31,971, increasing the total cash funds held to £104,524 from £72,553. (Pages 8&9) Goin Con rn The TrLtstees 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 activlties and the financlal statements for the year ended 31st December 2025 can be signed off as a going concern. Structure, Governance and Management Gov rnin cum nd tituti n of Th Chari Chapter III of The Constltution of the Church of Ireland governs Parishes and Parochial Organisations. The Select Vestry members are the Charity TrLt5tees. Re ruitment d A in men Select Vestr stee 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 posStlons for a perlod of one year. Select Vestry members may be re-elected annually and there is no limlt on the number of terms which may be served. Remun tion The Rector is not paid directly by the parlsh, A quarterly assessment Is paid to the Diocesan Office which comprise5 of the following five elements:. Sustentation (Stlpends and Locomotory Allowances) Expenses of Office Allowance 'Employers" National Insurance Contrlbutions "Employers" Clergy Pension Fund Contribution Diocesan Expenses Account ani tional ructur The Selett Vestry Is responsible for the day to day management of the Parish. The Select Vestry consists of the member of the clergy servlng in the Parish, the church wardens, the glebe warden5 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 mernbers 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 tlmes fixed by the members. Special meetings may be convened at any time by the chairperson or churchwardens. In 2025 the Select Vestry met 9 times during the year and the average attendance was 74%. Com efi Altedesert Parish Church ha5 given Careful conslderation to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activltles entered Into during the year have helped to achieve the Parish'5 objertlves and activitles, as well as providing public benefit. em on ie The trustees are responslble for preparlng the Trustee's Report and the statement of receipts and payments and statement of assets and liabillties In accordance with appllcable law and regulations. The law appllcable to charlties In Northern Ireland wlth Income of less than £250,000 requlres the trustees to prepare a statement of recelpts and payments and statement of assets and liabilltles for each financial year. The trustees are responsible for keeping accountlng records that are sufficient to show and explain the Pa rish's transactlons and disclose with reasonable accuracy at any time the assets and Ilabilities of the Parish. They are also responsible for safeguarding the assets of the Parlsh and hence for taking reasonable steps for the prevention and detection of fraud and other irregularltles. ed Behalf f th Tr te Dat•: Inde endent Examiners Re of Altedesert Parish Church ort to the Charit Trustees I report on the accounts of Altedesert Parish Church for the year ended 31st December 2025, which are set out on pages 8 to 12. Respective responsibilities of charlty trustees and examlner As the charity's trustees you are responslble for the preparation of the accounts in accordance with the Charltle5 Act (Northern Ireland) 2008. It is my responsibility to.. Examlne the accounts under sertion 65 of the Charltles Act Follow the procedures laid down in the general directions given by the Commission under section 65 (9) (b) of the Charities Act; and, state whether particular matters have come to my attentlon. Basis of Independent examlner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination wa5 carried out in accordance with the general directions glven 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 n the accounts, and seeking explanations from you a5 charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention glving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act; 2. That the account5 do not accord with those accounting records,. 3. That the accounts do not comply with the accounting requirements of the Charities Act,. and, 4. That there Is further information needed for a proper understandlng 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 followlng the Dlrections 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, Moneymore Old Post Office 23 High Street, Moneymore, BT45 7PA. O kA- Date: 23 March 2026 edes Pari san h Chur Re nd Unrestricted Restricted Endowinent Funds Funds Funds Total 2025 Total 2024 Recei Donations & plate collection & Gift Aid Rebate Note 3 Fundraising Rental of Lands Other Receipts- Mid UKster Councillstorni damage Grant income Use of hall Confirn)ation Bequests Rcnlal of Pr¢mises Bank & Deposit Interest 24,576 883 1,534 4,410 24,576 23,678 883 974 1,534 1,527 4,410 300 360 680 347 37,174 3,120 122 72,846 680 347 37,174 2,468 3,120 3,120 122 188 72,846 32.615 Payments Diocesan CoslslAsses8iiient Church & Flall Running Costs Re￿uneratIOn Administration Costs Maintenance Costs Charitable DonatioJ]s Bank Charges Total Payments 16.517 5,014 1.930 4,303 12,438 485 188 40,875 16,517 14,232 5,014 4,758 1,930 1,380 4J03 3.351 12,438 9,198 485 148 188 187 40,875 33,254 Excess of Reeeipts over poyments For ¢he year 31,971 31971 {639 edesert tat hch of Unrestricted Funds Restricted EndowiiieTht Funds Funds Total 2025 Total 2024 C9sh Funds Current Accounts Total CasJJ Funds 104,524 104,524 104,524 72,553 104,524 72,553 InvestThent Assets Benjamin Henry Isaac Sinnavnon Bequest Other bequests Total Investment knets 315,171 315,171 289,335 31,710 346,881 31,710 29,110 346,881 318,445 Assets retained for the Parish? Cburch Btsiiding & Graveyard Parish Hati Gl¢be House (R¢ctory) & Lands FixlLires & Fittings Total As$ets retained for the Parish'$ oiyn use sownu Note I 524,513 631,648 13.(100 524,513 524,513 631,648 631,648 13,000 19,500 .169,161 1.169,161 1.175,661 Total Assets 1,273.685 346,881 1,620,566 1,566.659 Date: J3.c)x. aoJ he Fin cial S emen sfor ear IstD cemb 025 Accounting Policies Set out below are the principal accounting policies whlch 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 retalned for the Parlsh's own use The assets of the Parish, retained for Its own use comprise'.- Church Bullding and Graveyard Parish Hall Glebe House Glebe Lands Fixtures and Fittings The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FR5102). These Heritage assets are not included in the statement of assets and liabillties a5 information on the cost or valuation is not available and such informallon cannot be obtained at a cost commensurate wlth the benefit to the users of the accounts and to the parlsh. The Glebe House & Parish Hall are recognlsed at deemed cost, being the value placed on each of the properties for insurance purposes. No depreclation has been provided on these as the current estimated residual value Ss not less than Its carrying value and the remainlng useful life currently exceeds 50 years. The Glebe lands comprising of 13 Acres are valued using regional agricultural land costs of £10,000 per acre. Fixtures and fittings are recognised at cost and are depreciated on a straight-line basis over a period of 5 yea rs. Reconciliation of Cash Funds Total Cash Funds at 0110112025 Receipts for the Year Payments for the Y¢ar Total Cash Funds at 3111212025 72,553 73.192 72,846 32,615 (40,875) {33,254) 104.524 72.553 Page 8 Page 8 io Donations & plate collection 2025 17,573 3,277 2,577 1,055 94 2024 17,507 3,459 2,360 104 148 loo 23.678 FWO Gift aid Harvest app¢al Other income Poppy appeal Hall donatioiis 24,576 Movement in Funds Atl Jan2025 Incoming Resources Outgoing Resources Assets & At31 Invvslmelltg Transfers Dec2025 Endowment Funds Beiijamin Henry Isaac Sinnamon Bequest Other bequests 289,335 25,836 315,171 29,110 318,445 2,600 28,436 31,710 346,881 Unrestricted Funds General Fund 1,248,214 1,248,214 72.846 72,846 (40.875) 6,500 (40.875) {6,500) 1,273,685 1,273,685 Total Funds 1.566.659 72,846 (40,875) 21,936 1,620.566 Purposes of Endowment Funds Benjamin Henry Isaac Sinnamon Bequest.. Interest earned is to be invested and the income used as necessary for the repair exclusively of Altedesert Parish Church and any income not spent each year 15 to be added to the capital fund. Collectlons for Third Parties 2025 2024 Poppy Appeal Faith mission Children's hospic¢ 94 271 120 485 148 148 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 or a person related to a trustee had any personal interest in any contract or transaction entered in to by the charity during the year. Governance Costs No governance costs were incurred during the year. 12