Killowen Parish Church Trustees, Annual Report, Statement of Recelpts & Payments and Statement of Assets & Liabilities For the Year Ended 31 December 2024 Charltles Number 104700 Killowen Parlsh Church Contents: Trustees. Annual Report Independent Examiners Report to the Trusrtees Receipts & Payments Account ststement of assets & liabilities Notes to the financial statements Coleraine St. John's Der Church of Ireland also known as Killowen Parlsh Church Coleralne Trustees, Select Vest Annual Re ort Statement of Recei tsandPa For the Year Ended 31st December 2024 ments and Statement of A55ets Charity registration number: 104700 D3te reglstered: 2210612016 Publlc address: Donard Collins, 4 Laurel Hill Road, Coleraine, Co. Londonderry BT513AT Flnanclal year: 0110112024 to 31112/2024 Constitution and Governance Chapter111 of the constitution of the Church of Ireland governs Parishes and Parochial Or8ani53tion. The Rector and Select Vestry members are the Charity Trustees. Appointment of trustees The trustees are The Rector and members of The Select Vestry. The Select Vestry members are appointed annually at the Annual Eastervestry meeting. All contributing, communScant member5 of the Parish aEed 18 or over can be nomlnated to serve on the Select Vestry and can participate in the appointment of members. As Select Vestry members are also trustees, they must be eligible to such a position within the requirements Names of Trustees Rev Donard Collins Val Bleakley Mark Cameron Andrew Colllns Stephen Collins William Craig from 20th March 2024 Erne Duncan Georgina Johnston Fiona McFadden Desmond Moore Doreen Murdock John Proctor Raymond Robinson until 20th March 2024 Emma Reid Harry Smyth Barbara Smyih Anne White Peter Woodhead Charltable purposes The principle 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 to those needing help is fundamental to the practlcal delivery of the tenets of Christianity. As a result of actlvlty In pursuit of the advan￿rnent of the Christian religion, the Parish has custody of a large body of records, materials and artefacts of significance to the cultural herltage, the malntenance of whlch Is undertaken by the Parish as a secondary charltable The beneficiaries The beneficiaries are members of the general public, parishioners and others who benefit from the organisations supporred by the Parish at home and abroad. Actlvltles The main activities durin8 the period to which this report relates are as follows:. Promoting the Christian 8ospel through church service5, activities and support for other organisations wlth compatible aims and objectlve5. Religious teachlng through church services and other actlvltles Regular church worship and Speclal services for particular circumstsnces PastDral care of those in need Prayer ministry Ministry to children and young adults Collaboration with other group5 (ecumenical and community) Provlsion of a community facility Imaconachie Hall} Maintenance of historic church records Public enjoyment of cultural and historic buildin8s and artefacts All actlvltles are undertaken givin8 full attentlon to relevant child protection and vulnerable adult legislatlon and comply wlth the Church of Ireland Safeguarding Trust policy. A Ministry Team a551Sts The Rector in delivering these services. The Select Vestry ensures that appropriate resources are available to deliver the services and activities, and that appropriate policies and procedures are in place. Achievementsi performance and Public Benefit There are Se￿ICe5 Df regular worship every Sunday and regular actlvitles durin8 the week throughout the year, Anyone can attend, as services and activ5ties are accessible to all. They are promoted through the use of news sheets and magazines, notlce boards, the parlsh webslte, soclal medla, occaslonal public The publlc beneflt Is the advancement of religion and the practlcal expresslons of Christian beliets and Standards in the local community such as through the care of those in need. The public benefit is also demonstrated by a greater understanding in Christian beliefs as set out In the Blble and In the Church'5 Regular activities include the Tuesday club, men's and women's breakfast 8roups, Mother's Union, walking club, craft group, games night, church choir and muslc group, home study groups, teenage and young adult Special occasion services Include baptisms and services of dedication, confirmatlon, marriage se￿iceS and funerals/niemorial Services, servlces to mark s58nlficant community events/anniversaries . Community services include an annual Battle of the Somme memorlal servlce, Remembrance Day services, Christmas and Easter activities and an annual service to support the bereaved. Vi51ting speakers are invited to participate at services to increase knowledge of the work of other groups and to 8arner support for their causes. In addltlon to the pastoral mlnlstry of The Rector to those in need, volunteers visit elderly and housebound member5. At the end of each year a proportion of the Parish income is distributed to other organisations. sing the principle of tithing, whose aims and purposes are compatible with those of the Charity but which have special expertise in a particular area. This is reviewed annually by the Rector and approved by the Special collectlons are arranged for varlous causes throughout the year. All money raised is forwarded without any deduction to the particular beneflclary. The Parish has an important prayer ministry. This benefits individuals and the wider community. The Charity places a particular emphasis on its ministry to children and young people. In addition to Junior Church on Sundays there are organised activities for teenager5. The Charity works alongside other churches in the Di0￿Se and In the local area to deliver speclal services, activities and outreach from time to time. It works to maintain good cross community relations with other or8anisations in the area. It ha5 link5 to other agencies and missionary societles who are active on a global basis. It takes part in activities at Dioc@san level and within the wider Church of Ireland and An81ican The Maconachle Hall is used not only for church activities but Is also available to outside organisations whose purposes are not Incompatible with the Charity's aims and objectives. The Hall is well used and established as a local cross community social facility. Regular outside users include a guiding group, fife and drum band, gardening club, Killowen Primary School and occasional local authority supported community events. The Trustees reserve the right to consider all applications for use of the Charity's buildings against the aim5 and objectives of the Charity to ensure that there is no incompatibility with the Charity's core beliefs and Historic church records are made available to members of the public at no charge. The Church and Maconachle Hall have I)￿e￿ bulldlngs siatus and the CharlEV Is focused on keeplng them In a 800d state of repair. The trustees ensure that any works carried out are sympathetic to the listed status of the building and that appropriate statutory consent5 are obtained. The churchyard which also falls within the area subject to listed status, is well maintained and inspected regularly for safety purposes by the church wardens. Church plate, linen and furnishings are carefully maintained and stored, primarily by the Caretaker. There are two other bulldlngs, for which the responsibility for management rests with the Parish - the Rectory at Laurel Hill and the Curacy at Ballycranny Drive. These are also maintained to a good standard. The property at Ballycranny Drive has been rented out at a Market Rent to a famlly as It Is not needed at present as a curacy. If it were to be needed for church use In the future any lease would not be renewed. ThSs Achlevements The achievements of the Parlsh actlvltles are demonstrated by the steady level of attendance at servlces and events, the addition of new members to the congreGation and by feedback from pari5honers and the 8eneral public who have galned benefit. Use of on-llne resources extend the ministry for the benefit of parlshoners Restrfctlons on who Can beneflt In general, church aetivities are availablè to all, free of charge. A small charge Is made for some speclal services, such as marriages and funerals to cover expenses/heat and light. The use of the Hall is free to church 8roups, althou8h some fundraise to pay a contribution towards the cost of providin8 the facility. Outslde groups whlch use the Hall are expected to contrlbute towards the costs, The cost depends on the Mitigation of dama£elharm None of the activities result in harm or dama8e other than routine wear and tear of facllltles whlch Is addressed through regular maintenance. The Parish has procedures In place to ensure that it complies with all statutory and Insurance requlrements Includlng GDPR requlrements. food hygiene and Health & Safety regulatlons. The Church of Ireland Safeguardlng Trust polScy Is Implemented and the Rector has confirmed to Private beneflt Durin8 the period covered by this report there was one member of staff, in addition to the Rector, who obtalned prlvatè bÈnéfit through thelr salary. Thls member of staff Is also one of the Trustees. William Cr31g. In addition there were a Small number of other individua15 who received a small payment for part time/occasional services provided to assist the Rector in seNing parishoners by way of assisting at servlces, visitin& maintaining the social media and on-line platforms and co-ordinating church music. From time to time, other volunteers may obtain recompense for expenses incurred In carrylng out Parlsh activities. All private benefit Incurred Is Incidental to the operations and attivities of the Charity. Attention is paid to Financial Information The appropriate financial reports for the perSods are attached as an appendix to this report. An independent examination of the Charity accounts is undertaken by Paul A Taylor and Company, Chartered Accountants, which is attached a5 an appendix to thls report. The trustee5 are satisfied that there are adequate fund5 in place to ensure that the Pdri5h can continue its Flnanclal deficits and reserves None of the accounts have any deficits. The Select Vestry malntains a balance on unrestricted funds, where Possible, to meet its financial liabilities and to provide a sinking fund in respect of unexpeeced repairs or Statement of Compliance In settlng our obJectives and plannin8 our activities for the year the trustees have glven careful consideration to the Charity Commission for Northern Ireland's guldance on public benefit to ensure that the activities have helped to achieve the charity's purposes and provlde a beneflt ro rhe beneficiaries. Signed on behalf of the trustees Rector: Rev Donard Collins Secretary to the Select Vestry: Peter Woodhead Treasurer: Barbara Smyth Date of report: 8 April 2025 Independent examlnerfs report to the charity trustees of Klllowen Parish Church I report on the accounts of the Trust for the year ended 31 December 2024. Respectlve responsibilities of charity trt￿tee8 and examlner As the charity's trustees you are responsible for the preparatlon 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 Charltles Act the Gharities AGt . state whether particular matters have come to my att8ntlon. Bas1$ of ind•pond•nt examiner'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 8eneral Directions 8iven by the Charity Commission for Northern Ireland under section 65{91(bl of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparlson of the accounts presented with those records. It also included consideration of any unusual items or disc105ure5 in the accounts, and seeklng explanatlons from you as charity trustees concerning any such matters. My role is to state whether any materlal matters have come to my attentlon glvlng me cause to believe: l. That accountin8 records were not kept in accordance wlth sectlon 63 of the Charltles 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 Charltles Act 4. That there is further information needed for a proper understandin8 of the accounts to be reached. Independent examinevs statoment I have completed my examination and have no concerns In respect of the matters111 to {4} Ilsted above and, In connection with following the Direction5 of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Paul Taylor Chartered Accountant Unit4 12 Spittal Hill Coleraine BT52 2BY 20th October 2025 Klllowen Parish Church Recelpts and Payments Account Year Ended 31st December 2024 Unrestricted Funds Restricted Funds Total 2024 Total 2023 Receipts Parish Collections Donations in memory 169,445 7,665 18,906 188,351 7,665 177,488 17,467 Charltable Actlvltles Rental Income Investment income Miscellaneopus charitable receipts 11,085 591 9,349 11,085 591 9,349 7,078 591 1,808 198,135 18,906 217,041 204,432 Payments Parachial assessment Donatlons Cost of events/speakers Parlsh overheads Staff costs Eqiuipment Miseellaneous charitable expenses 95,218 12.008 3,002 40,544 18,482 7,375 1,199 95,218 16,341 3,002 40,544 18,482 7,375 1,199 93,468 15,839 5,426 28,002 17,669 1,661 1,311 4,333 177,828 4,333 182,161 163,376 Net Receipts/Payments for the year 20,307 14,573 34,880 41,056 Reconciliation at year end Opening Bank Funds Surplus/lDeficitl for the year 30.630 20,307 309,703 14,573 340,333 34,880 299,277 41,056 Closing Bank Funds 50,937 324,276 375,213 340,333 Killowen Parish Church Statement of Assets and Llabllities As At 31st December 2024 Restricted Funds U nrestricted Funds Total 2024 Total 2023 Openlng Bank and Cash Funds Surplus/{Deficltl for the year 309,703 14,573 30,030 20.307 340,333 34.880 299,277 41.056 C105ing Bank Funds 324,276 50,937 375,213 340,333 Bank & Cash Balances Current account No.1 Current Aaccount No.2 Building account 224761 143396 7056 Total Cash Funds 375213 other Assessets (Unrestricted Funds) Hetltage Assets (Note l) Parish Church, Hall and Graveyard (Note 11 Parish Rectory (Note 21 Curates House (Note 2) 160,000 120,000 Approved by the trustees on the 20th october 2025 and signed on their behalf by; Rev. Donard Colllns Rector Mr Peter Woodhead Secretary Killowen Parish Church Note8 to the Accounts For the Year Ended 31st Deember 2024 Basis of preparatlon The financial statements have been prepared on a receipts and payments basls. Fund Aocountlng Unrestrlcted funds are available for use at the discretlon of the Select Vestry to further any of the charity's purposes Restricted funds are subjected to restrictions imposed by the donor or by the terms of the appeal issued to ralse those funds as to how they are applied. Recelpts & Payments Account All items of income and expenditure have been accounted for on a cash receipts basi5. Parlsh propetty Parlsh Church and Church Hall These properties are deemed to be Herita8e assets as defined by the Charities SORP IFRS102) Heritage assets are not included In the Statement of Assets and Liabilities as information on the cost or valuations is not readily available and such information cannot be obtained at at a cost commensurate with the beneflt to Users of the accounts and the Parish. Rectory and Curate's House These have been valued at deemed cost by the Seleect Vestry based on the market value of similar propertys in the area.