2025-12-31-annual-report

St Columba's Parish Church. 8allynascreen Trustees. Annual Report and Ststement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2025 Charities Number: NIC 104701

Annual report and finan¢lal ststements for the year ended 31 December 2025 Contents Page5 References and *lministrative detsils of the Charity Trustees, report Independent Examiners ReF(trrt to the Trustees Receipts and payments account Slaternent of assets and l￿bIlItieS Notes to the financial statements 9-14

References and admlnlstratlve detalls Chanty Name.. St Columba's Parish Church. Ballynascreen Charity Registration Nurnber". NIC 104701 Contact Address: The Rectory 12 Rectory Road Tobeffl￿re Magherafelt BT45 5QP Trusts•s Rev. Rosie Diffin Mr. James Henderson (resigned 11 April 2025} Mrs. Margaret HendeTson Ms. Margaret Johnston Ms. Ann McKeown (resigned 11 April 20251 Ms. Kathleen McKeown (resigned 11 April 2025) Ms. Mary M¢Keown {resigned 11 April 2025) Mr. David Wallace (appointed 11 April 2025) Mrs. Lucinda Hughes Mr. Thomas Hughes Mr. John Andrews Snr (resigned 8 July 2025) Mr. John Andrews Jnr (resigned 4 Nov 2025) Mrs. Violet Andrews Mr. Stanley Hepbum Mr. Andrew Hepbum Mr. Ryan McKee (appointed 11 April 2025) Principal Otfi¢e4>ear8r5 Clergy-. Honorary Secretsry". Rev. Rosie Diffin Ms. Margaret Johnston {resigned 11 April 2025) Mr. Andrew Hepbum {appointed 11 April 20251 Ms. Kathleen McKeown (resigned 11 April 20251 Mr. John Andrews Jnr (appointed 11 April 2025, ￿￿Jned 4 Nov 20251 PositK)n Vacant Mr. David Wallace (appointed 11 April 2025) Mr. Stanley Hepbum Honorary Treasurer. Rectorfs Church Warden.. People's Church Wardens.. Independent Examin8r Mr Kjeran Magill Bsc {Econl FCA FCPA AFfA Xeinadin Nl Ltd WMcGillian & Co 5-7 Tobennore Road Draperstown Magherafelt BT45 7AG Prfncipal Banker Ulster Bank 20 8road Street Magherafelt BT45 6JR

Tru5tees' Annual Re rt for the ear ended 31 December 2025 The Trustees present the annual rewrt and statements of Receipts and PaynEnts and Assets and Liabilrties for St Columba's Parish Church, Baltynascreen. Draperstown for the year ended 31 December 2025. ectives an tlvitle The eharitable purpose of the Church of Ireland i8 the advancement of religion. The principal functton of St Columba's Parish Church is to support the advancement of the Christian religion by promoting, through the work of Sl Columba's Parish Church, the whole mission of the Church, pastoral, evangelical, social and ecumenical. Being open to and engaging wtlh society as a whole and offering support for those needing help are fundamental to the prxtul delivery of the benefits of Chnslianity. As a result of activity in the pursuit of the advan¢errÈnt of the Christian religion, St Columba's Parish Church has uslody of property and of words, nwterials and artefacts of significance to the cultural and relpJious heritage and maintenance ofwhich is undertsken by the Se*1 Vesty of St Columba's Parish Church. Achievements Performance & Public Benefrt As a church we provide a weekty serviee of Moming Prayer and a once per service of Holy Communion. We also provide for baptisms, weddings, funerals and pastoral support. Our Child Protection Policy is in accordance with the Safe9l￿rdln9 Trust poI￿leS of the Church of Ireland. As a partsh we are active in raising fiJnds and supporting thewofk of mission societies. We have mission partners whom we direcly support as a parish. Financial reports are reviewed throughout the year and a review on ¢cwmpletion of the annual acC￿nts. Total payments1£33,6431 for the year ended 314t December 2025 exceeded total income1£15,2511 by £18,392 reducing the total cash funds held to £40,927. Goin Concern The Trustees have rewewed the budgets for the year ahead and a￿ satisfied Ihat there are adequate funds in place to ensure that the Parish can conlinue its activities and Ihe financ￿1 ststements for the year ended 31 December 2025 rAn be signed off as a going concern. structure Governance and Mana èment um nt and Constitution of the Cha Chapter111 of the Conslrtuts'on of the Church of I￿and govems Parishes and Parochial Organisation. The Select Ve5ty members are the Charrty Trustees. Recruitment and A olntment of Select Ves Trustees All members of the Church of Ireland who are over the age of 18 and are either resklent wthin the parish or live elsewhere bul have been accustomed members of the congregation for at least three months, may register a5 members of the General Vestry of the Parish. allowing them to attend and vote at meetings ofthe 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 V8stry is elected as part of this General Vesty meeting. The se￿ Vestry will hold their posit￿￿8 for a period of one year. Select Vesty members may be re-elected annually and there is no limit on the number of terns which may be served.

Pa and Remuneration The Rector is not paKJ directy by the Parish. A monthty assessment is paid to the Di0￿Se which comprises Sb'pend, Lo¢omotory All¢Jwance, Employerfs Nat￿al Insurance and Employers Clergy Pension ContribLrt>ons. anisational Structure The Select Vestry is ￿sponsible for the day to day management of the Parish. The Select Vestry consists of the member of the Clergy serving in the Parish. the Church Wardens and generally not MO￿ than twelve other members elected at the General Vestry. The Select Vestry is chaired by the In￿Mbent Seleet Vesty members are resFonsible frjr making deeisions on matters of general con¢em and importance to the parish including deciding how parish fiJnds are to be applied. The Select Vestry meets at times fixed by the r￿bers. Special ￿￿etingS may be convened at any lime by the chairperson, the SecreLgry or the Church Wardens. Com liance with Publlc 8enefft st Columba's Parish Church has gNen careful consideration lo the Charity Commission for Northern Ireland's guidance on public benefft to ensure Ihat the activtties entered into during the year have helped to achieve the Parish's objectives and acbvrties, as well as providing public benefiL There continues to be no private gain to any individual member. tatement of Trustges. Res The Trustees are responsible for preparing the Tnjstees. ReF¥)rt and the ststement of recepts and payments and ststement of assets and liabilit￿$ in accordance wth applicable law and regulations. The law applicable to charities in Northem Ireland with Income of less Ihan £250,000 requires the Trustees to prepare 8 ststemenl of re￿p1S and payments and a statement of assets and liabilities for each financial year. The Trustees are responsible for keeping accounting recC￿d$ that are sufficient lo show and explain the Parish's transacbons 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 T￿￿tee 1 arg tHe deyson Tm8tee 2 Stanl epbum Date: . Jo21

INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF SAINT COLUMBA'S PARISH CHURCH. BALLYNASCREEN We have examined the financial statements of the charty for the financial year ended 31 December 2025. wh￿h comprise the Statement of Financial Activities, the Balance Sheet and the related notes. This report is made solely to the charity's ￿￿rnber$. as a body. in accordance with the Charities Act {Northem Ireland) 2008. Our work has been undertaken so th* we might compile the financial staternents that we have been engaged lo compile, report lo the Board of Truslees that we have done so, and state those matters that we have agreed to stsle to them in this reFX)rt and for no other purpose. To the fullest extent permitted by law. we do not accept or assurre re5ponsibilty lo anyone other than the charity and the charity's members. as a tr￿dy. for our work, ￿ for this report Respective responsibilities of trustee and examlner The charity's trustees are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northem Ireland) 2CK)8. The charty's trustees consider that an audit is not Tequired for this financial year sjnder the Charities Act (Northem Ireland) 2008 and that an independent examination is required. It is our responsibilty to-. examine the financial statements under section 65 of the Charilies Act follow the procedures laid down by the general Directions gtven by the Charity Commission for Northem Ireland under section 6519){b} of the Charf(ies Act,. and state whether particular matters have come to our attention. Basls of independent examinerfs rgport We have examined your charty finanaal statements as required under section 65 of the Charities Act and our examination was Ca￿le￿ out in accordance wth the general Directions given by the Charity Commission for Northern Ireland under sectKJn 6519llb) of the Charities Act. An examination includes a review of the accounting records kept by the chartty and a comparison of the financial statements presented w¢th those records. It also includes consideration of any unusual rtems or disclosures in the financial statements and seeking explanations from the trustees concerning any such Matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fairf view and the report limtted to those matters set out in the statement below. In Connecti(￿ with our exarninati￿. no matter has come to our attention which gNes us cause to believe that in, any material respect.. accounting records were not kept in accordance with secb.on 63 of the Charibes Act the financial statements do not accord with those accounts.ng records the financial statements have not been p￿pared in accordance wth the Ststement of Recommended Practice applicable lo charits.es preparing their accounls in accordanee with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS102} there is further infom)ation needed for a proper understanding of the ￿OUnts to Teached. Mr. Kieran Magill BS¢ IEcon) FCA FCPA AFTA XEINADIN NI LTD W McGillian and Co 5-7 Tobermore Road Draperstown Co. Derry BT45 7AG Northem I￿land Date:

R8celpts and Payments Account for thg ygar ended 31 December 2025 Unr¢#trict¢d R¢strTct•d Endowment Funds Funds Funds 2025 2025 2025 Total Total Nots 2025 2024 Recei Donations Other receipts Rental of Land 11.307 425 376 11,683 425 7CKJ 16.850 200 700 700 Bank Interest 509 153 805 Grave Fee Investment Incon Total Recei 50 1,694 20.299 1,781 14.722 1.781 15,251 529 ments D￿Cesan Assessrnent chU￿h Running Costs Rectory Costs Maintenance Costs Chantable Donations Administration Costs Choir Support of A & J Quill Support of C Holr Bishops Appe Bank Charges Tot•1 Pa nts 11,198 1.243 8.251 8.551 11.198 1,243 8.251 8.551 874 3.348 100 10,852 841 800 1,312 1,000 3,828 100 240 173 874 3.348 100 70 85 78 78 32.769 874 33,643 19,301 Excess of Recelpts over Payments for tho year bgfore transfers Transfers Ex¢¢ss of Recelpts over Payments for the year (18,047) (3451 118,3921 998 (18,047) 118,3921 998 Slgned on 88haif of the Trustees Trustee 1 ret Henderson Trustee 2 Stanlèy epburn Date: 202<

Statement of Assets and Liabilities as at 31 December 2025 Unrestrlded Restrlcted Endowment Funds Funds Funds 2025 Total Total Notss 2025 2025 2025 2024 Cash Fund8 Bank Accounts 27.895 681 12.316 35 40,211 716 59,284 35 Cash on Hand Total Ca$h Funds 28.576 12,351 40,927 59,319 Inveslment Assets Investments in RCB Unit Tnjsts Investments in CIT Unit Trusts NFU Mutual Mixed Portfolio Total Investment Assets 283.232 283.232 263,974 12.696 12,6 12,340 62.3(KJ 62,300 55,918 12 62,300 295.928 358.228 332.232 Assets retained for the Parlsh's own use Fixtures & Fittings Church Plantation {small area of land beside church} Total Assets retained for the Parish'$ own us0 5,000 5,000 20.0(KJ 20,000 20.000 13 25,000 25.000 25.01)0 Total Assets 115,876 12,351 295.928 424.155 416.551 The funds of tho parish Endowment funds Unrestrtcted funds Reslricled fvnds 295.928 295.928 115.876 12,351 424.155 276,314 127.540 12.697 416.551 115.876 12,351 12,351 Total charity funds 14 115.876 295.928 Signed on Behav of the Trustsos Trustee I 19¥7 t Henderson Trust00 2 Stanle epbum Date: . r.2p

Notgs to thg financial statements for the year ended 31 December 2025 1. Accountlng pollci Set out iElow are the principal accounting polioes which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilihes la) Receipts and Payrnents Account All items of income and expenditure inciuded within the Receipts and Payments Account have been accounted for on a cash receipts basis. Ibl Statement of Assets and Li•bilities (il Assets rotained for the Parlsh's own use The assets of the Parish. retained for 115 own Ltse comprise:_ Church Buildings Small piece of land kni)wn as the Church PlantaiK)n Fixtures and fittings The tsvo Church Buildings are deemed to be Heritage assets as deffined by the charit￿ SORP (FRS1021. These Heritage assets are not included in the slatement ofassels and liabilities as information on the cost or valuab.on is not available and such infomiation cannot be obtained at a cost cornmensurate with the benefrt to the users of the xcounts and to the parish. Fixtures and Fittings in the churches are reccgnised at an estimate valuation provided by the Trustees. The Church Plantation has limited use to the Par¢sh and is valued accordingly by the Trustees. The Mid Ulster Council uses part of it a5 8 children's play a￿a and pays an annual rent for the use of this fracility. 11} Investments Fixed asset investments comprising investrnent in RCBICIT Untl Trusts as well as in NFU m￿Ual arg stated al fair value at each year end dale. Investments in unquoted investments are r￿Orded at cost and are assessed annualty for impaimient. li1} Endowment Funds Endowment fvnds are funds, the capital of whKh must be retained either pem)arbenty or at the congregats"on's discretion.. the income derived from the endowment is to be used either as restricted or unrestricted incorrE funds depending upon the purpose for wh￿h the endowment was established in the first place.

Notes to th• financial statements for the year ended 31 December 2025 (¢ontlnued) 2. Donations Unrestricted 2025 Restricted 2025 Totsl 2025 Freewill Envelopes Annual Sustentations Missions Focus Envelopes Loose Collections Grft AKI - Planned Giving Special Services St Columba's- Harvest Sl Columba's- Carol Service TOTAL 5,512 2,200 5,512 2,200 376 1.408 1.427 376 1.408 1.427 428 332 428 332 376 3. Other Recèipts unr￿trIcted 2025 Restrlcted 2025 Total 2025 Miscellaneous Donations TOTAL 425 425 42S 425 4. Church rnnning costs UnrestTiCted 2025 Restrlcted 2025 Totsl 2025 Electricity Water rates Visiting speakers and Organist TOTAL 144 144 176 237 176 237 1,243 1243 S. Rectory Costs UnrestTiCted Restricted Total 2025 2025 2025 Healing oil Electricity Telephone Repairs TOTAL 388 382 390 388 382 7,091 51 io

1. Malntenance costs Unreslrlcted 2025 Restrfcted 2025 Total 2025 Church repairs Grass cutting New Microphone Fire exb"nguisher service TOTAL 6,902 1,020 431 198 6.902 1,020 431 198 8.551
2. Charitable donations Unrestricted 2025 Regtrlcted Total 2025 2025 CMS Ireland Crosslinks Faith Mission SAMS TOTAL 218 219 218 218 219 218 219 219 874 874
3. Administration costs Unrestrictgd 2025 Restricted 2025 Total 2025 Office expenses Insurance Audit fee Church Envelopes Printing Cosls Copyright licence Gift Aid - administration fee TOTAL 442 2.003 348 152 442 2,003 348 152 178 100 178 100 125 125
4. Invostment Income Unrestricted 2025 Restrlcted Total 2025 2025 RCB- Church of Ireland Trnstees RCB- Unil Trusts TOTAL 240 240

10.Total Cash Funds Unrestricted Restrictod 2025 2025 Total 2025 Bank CU￿ent Account Organ Repair Fund Sl. Anne's Business Reserve Cash- St. Columba's 27.895 376 28,271 3,020 8.920 681 3,020 8.920 Cash- St. Anne's TOTAL 35 35 28.576 11. Movement In Cash funds At1Jan Incomlng Outgolng Transfers 2025 Resources Rasources At 31 Dec 2025 Restrlcted fund8 Charities 874 2.976 8,847 12.697 376 874 376 3,020 8,955 12,351 Organ Repair Fund st Anne's Fund Total restricted 108 529 874 Unrestricted funds General Fund 46.622 14.722 32,769 28,576 46,622 14,722 32.769 28,576 Total Cash funds 59,319 15,251 33,643 40.927 Pu ses of Restricted Funds Charib'es Fund - Monies for donations to charitable and missionary organisations Organ Repair Fund- a fvnd lo provide the Maintenan￿ of the church organ St Anne's Fund- a fund for the running and repair of St Anne's Church Endowment Fund- contributions forwards lo the incuNthnts stipend and to general Church running eosts 12

1. Investment Assets NFU Mutual Mixed Portlolto CIT Unit RCB Unlt Trusts Total Openlng value at 1 Jan 2025 $5,918 12,340 263,974 332,232 Changes in valuaticn Disposals 6.382 356 19,258 25.996 Closing value al 31 De¢ 2025 62,300 12,696 283,232 358,228
2. Assets retained for the Parish's own use Fixturgs & Plantstion Fittings Land Totsl Openlng ¢ostat 1 Jan 2025 5,OlXI 20,000 25.000 Addltlon8 Closing cost at 31 Dec 2025 5,000 20.000 25.000

3. Reconclllatlon of Charity Funds Balan¢e brought forward 1 Jan 2025 416,551 Defici¢ for the year (18,392) Increase In value of investments 25,996 Total Charity fvnds 31 Docombgr 202S 424.155 Changes in the value of investsnents are reflected in reserves. as these are non-cash transactions. 13

4. Transactlons WFth the Trustees The parish paid expenses of £8.251 relating to repairs and running costs of the Rectory which is occupied by the rector. In addition £442 was paKI to the Rector for offiGe expenses. No trustee or a person related to a trustee had ary personal interest in any Contra￿ or transaction entered into by the Chanty during the year.

5. Governance Costs Govemance costs of £348 were incurred duTing the year which relates to fees paid to the independent examiner. Govemance costs are in¢luded within AdministratK)n costs in the Receipts and Payments Accounls. 14