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

6. 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
7. 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
8. 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
9. 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

12. 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
13. 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
14. 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

15. 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.
16. 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