Kilcronaghan Parish Church
Trustees’ Annual Report and Statement of Receipts and Payments and Assets and Liabilities
For the year ended 31 December 2024
Charities Number: NIC10474
Kilcronaghan Parish Church
Annual report and financial statements for the year ended 31 December 2024
Contents
| Pages | |
|---|---|
| References and administrative details of the Charity | 2 |
| Trustees’ report | 3 - 5 |
| Independent Examiner’s Report to the Trustees | 6 |
| Receipts and payments account | 7 |
| Statement of assets and liabilities | 8 |
| Notes to the financial statements | 9 – 16 |
Kilcronaghan Parish Church
References and administrative details
Charity Name:
Kilcronaghan Parish Church
Charity Registration Number: NIC104704 Contact Address: 12 Rectory Road Tobermore Magherafelt Co Londonderry BT45 5QP Northern Ireland
Trustees
Mrs Phyllis Burns Mrs Miranda Bradley Mr Sandy Colgan Mr Billy McGuckin Mr Trevor Johnston Mr Robert Johnston Mr Paul Kelly Mrs Susan Mawhinney Mr William Ballantine Mrs Jennifer Evans Mr Wesley Tomb Mr Leslie Ross Mr Robert Montgomery (deceased) Mr Robert Young Mr Samuel McLean Rev. Rosemary Diffin Miss Hilary Richardson
Principal Office-bearers
Clergy: Rev. Rosemary Diffin Church Secretary: Mr Samuel McLean Church Treasurer: Miss Hilary Richardson Rector’s Church Warden: Mr Samuel McLean People’s Church Waden: Mr Paul Kelly Rector’s Glebe Warden: Mr Wesley Tomb People’s Glebe Warden: Mr William Ballantine Parish Recorder: Mrs Audrey McLean
Independent Auditor
David Lyttle + Co Ltd 15 Meeting Street Magherafelt Co Londonderry BT45 6BN
Principal Bankers
Danske Bank Donegall Square West Belfast BT1 6JS
2
Kilcronaghan Parish Church
Trustees’ Annual Report for the year ended 31 December 2024
The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Kilcronaghan Parish Church for the year ended 2024
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of Kilcronaghan Parish Church is to support the advancement of the Christian religion by promoting, through the work of Kilcronaghan 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 help 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, Kilcronaghan Parish Church has custody of property 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 Kilcronaghan Parish Church.
Achievements, Performance & Public Benefit
Kilcronaghan Parish Church is under the incumbency of the Reverend Rosemary Diffin. As a church we provide a weekly service of Morning Prayer, Evening Prayer and a once per month service of Holy Communion. We also provide for baptisms, weddings, funerals and pastoral support.
We began the year with the first of our Big Breakfasts. The speaker was Jim Stewart who told us his life story. In March we had a Daffodil Tea to raise funds for the rector’s mission trip to Peru in June. During Lent we had a Lenten service every Wednesday and special services during Holy Week. Our dawn service at the old church on Easter Sunday was followed by a parish breakfast in the hall.
Our prayer fellowship meets on a Wednesday evening followed by a Bible study
In June a special afternoon tea party was held in the grounds of the rectory. We were entertained by Tamlaghtmore Silver Band. Bouncy castles were provided for the entertainment of the children.
The Connect group continues to meet every Thursday morning – a community coffee morning followed by a talk or activity one week and on alternate weeks a community soup lunch. An excursion took place to Galgorm Garden Centre in December.
All our other organisations continued to meet –Coffee and Yarn, BB, Little Acorns, the Bowling Club
The Sunday School excursion took place in June.
In October we had a Gospel Concert. A big breakfast was held to raise funds for Bishop Given Gaula and in November we had another breakfast for the Poppy Appeal.
Our usual Harvest and Carol services took place and some special songs of praise services when we invited local bands to accompany the hymn singing. Evening services resumed with monthly café church, songs of praise, service of the Word and a communion service.
The GFS restarted with a Big Night back and in October a Lite Party was held.
Several special services were held during the year including the Royal British Legion’s Remembrance Day service.
Items of food were collected during the year and given to the local food bank.
The prayer fellowship resumed in September and this was followed by a number of different Bible courses.
The church continues to support 6 mission partners and other charities. Special collections were taken up for the Bishops’ Appeal and donations were collected for Samaritans’ Purse.
3
Kilcronaghan Parish Church
Trustees’ Annual Report for the year ended 31 December 2024
Other events during the year included an Ulster Scots’ night, a Pudding Night with craft stalls, 2 lego building workshops and an Advent celebration.
The tractor Run in December raised money for the Air Ambulance.
Our Child Protection Policy is in accordance with the Safeguarding Trust policies of the Church of Ireland.
Financial Review
-
The results for the year are set out on page 7, which the Trustees consider to be satisfactory
-
The reserves 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 13
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 the Charity
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees
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 monthly 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 twelve 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 5 times during the year and the average attendance was 72%.
4
Kilcronaghan Parish Church
Trustees’ Annual Report for the year ended 2024 (continued)
Compliance with Public Benefit
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' Responsibilities
The trustees are responsible for preparing the Trustees’ Report and the statement of receipts and payments and statement 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
Signed on Behalf of the Trustees
Reverend R Diffin Trustee
Hilary Richardson Trustee
9 April 2025
9 April 2025
5
Kilcronaghan Parish Church
Independent Examiner’s Report to the Trustees of Kilcronaghan Parish Church
I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 2 to 16.
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 procedures 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.
Basis of independent examiner’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)(b) 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:
-
That accounting records were not kept in accordance with section 63 of the Charities Act
-
That the accounts do not accord with those accounting records
-
That the accounts do not comply with the accounting requirements of the Charities Act
-
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Stephen McGeagh BA Hons FCA CTA for and on behalf of David Lyttle + Co Ltd Chartered Accountants Statutory Auditors
9 April 2025
15 Meeting Street Magherafelt Co Londonderry BT45 6BN
6
Kilcronaghan Parish Church
Receipts and Payments Account for the year ended 31 December 2024
| Receipts Sustentations and Freewill Offering Plate collection Special Collections Use of Hall Building Fund Envelopes Building Fund - Fund Raising Missions envelopes Bank & Deposit interest Investment income Other receipts Receipts regarding Parish Organisations Gift Aid rebate Gift Aid Small Donations Scheme Mid Ulster Council grant Revenue grant RCB grant Total Receipts Payments Diocesan Assessment Church Running Costs Hall Costs Rectory Costs Administration Costs Charitable Donations Payments regarding Parish Organisations Total Payments Excess of Receipts over Payments for the year before transfers Capital Grant received Capital grant expenditure Excess of receipts over Payments for the year including Capital grant Capital payments Transfers Excess of Receipts over Payments for the year Funds brought forward Funds carried forward |
Note | Unrestricted Funds 2024 £ |
Restricted Funds 2024 £ |
Total 2024 £ |
Total 2023 £ |
|---|---|---|---|---|---|
| 2 3 4 5 6 7 8 9 10 11 12 14 |
57,028.60 - 57,028.60 4,697.10 - 4,697.10 2,295.85 4,613.95 6,909.80 510.00 - 510.00 - 12,931.00 12,931.00 - 3,036.48 3,036.48 - 4,020.00 4,020.00 49.11 971.49 1,020.60 58.79 - 58.79 15,333.75 9,237.63 24,571.38 - 6,271.05 6,271.05 9,605.43 5,126.20 14,731.63 2,000.00 - 2,000.00 - - - - - - |
56,857.80 2,744.45 5,474.17 - 14,841.00 28,502.40 3,200.00 2,762.38 56.44 19,244.58 1,507.39 11,533.13 2,000.00 600.00 1,647.00 |
|||
| 91,578.63 46,207.80 137,786.43 |
150,970.74 | ||||
| 49,921.00 - 49,921.00 6,643.86 1,645.00 8,288.86 4,081.14 - 4,081.14 11,846.00 - 11,846.00 17,992.19 3,563.97 21,556.16 2,170.08 13,151.77 15,321.85 - 6,808.22 6,808.22 |
50,740.00 12,542.66 3,723.13 6,004.88 21,685.54 10,183.10 1,949.70 |
||||
| 92,654.27 25,168.96 117,823.23 |
106,829.01 | ||||
| (1,075.64) 21,038.84 19,963.20 - - - - - - |
44,141.73 - |
||||
| (1,075.64) 21,038.84 19,963.20 (17,254.40) (17,254.40) (1,724.30) 1,724.30 - |
44,141.73 (455,259.24) - |
||||
| (2,799.94) 5,508.74 2,708.80 |
(411,117.51) | ||||
| 22,531.70 53,834.22 76,365.92 |
487,483.43 | ||||
| 19,731.76 59,342.96 79,074.72 |
**76,365.92 ** |
Signed on Behalf of the Trustees
Reverend R Diffin Trustee
Hilary Richardson Trustee
9 April 2025
9 April 2025
7
Kilcronaghan Parish Church
STATEMENT OF ASSETS & LIABILITIES AS AT 31 December 2024
| Funds Reconciliation Bank and Cash at start of year Net movement in funds Bank and Cash at end of year Bank & Cash Balances Current Accounts Deposit Accounts Cash Total Cash Funds 13 OTHER ASSETS Investment Assets Investments in RCB / CIT Unit Trusts Other unlisted investments Total Investment Assets 15 Assets retained for the Parish’s own use Rectory Old Rectory Glebe land Fixtures, fittings & equipment New Hall Total Assets retained for the Parish’s own use 14 |
Unrestricted Funds Restricted Funds Total Funds Total Funds 2024 2024 2024 2023 £ £ £ £ 22,531.70 53,834.22 76,365.92 487,483.43 (2,799.94) 5,508.74 2,708.80 (411,117.51) |
|---|---|
| 19,731.76 59,342.96 79,074.72 76,365.92 |
|
| 8,104.88 3,233.42 11,338.30 32,870.85 11,626.88 55,375.99 67,002.87 43,356.38 - 733.55 733.55 138.69 |
|
| 19,731.76 59,342.96 79,074.72 76,365.92 |
|
| 7,064.80 - 7,064.80 6,819.15 - - - - |
|
| 7,064.80 - 7,064.80 6,819.15 |
|
| 200,000.00 - 200,000.00 200,000.00 80,000.00 - 80,000.00 80,000.00 80,000.00 - 80,000.00 80,000.00 2,718.00 - 2,718.00 2,718.00 498,904.68 - 498,904.68 481,650.28 |
|
| 861,622.68 - 861,622.68 844,368.28 |
Signed on Behalf of the Trustees
Reverend R Diffin Trustee 9 April 2025
Hilary Richardson Trustee
9 April 2025
8
Kilcronaghan Parish Church
Notes to the financial statements for the year ended 31 December 2024
1. Accounting policies
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) 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
(i) Assets retained for the Parish’s own use
The assets of the Parish, retained for its own use comprise:-
-
Church Buildings and Graveyard
-
Parish Hall
-
Rectory
-
Old Rectory
-
Glebe land
The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS102). 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 Parish Hall is 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 is valued at domestic rateable value as at 1 January 2017
The Old Rectory is valued at cost price when purchased from RCB approximately 20 years ago.
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 2017.
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.
Subsequent expenditure on these assets is recorded at cost.
ii) Investments
Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and investment in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date. Investments in unquoted investments are recorded at cost and are assessed annually for impairment.
9
Kilcronaghan Parish Church
Notes to the financial statements for the year ended 31 December 2024 (continued)
| 2. Special collections Bishops' Appeal Bishops' Appeal for Turkey/Syria Boys Brigade Enrolment Service Carol Service for Air Ambulance Collection for Mervyn Tomb Faith Mission Confirmation Service Easter collection GFS Commissioning Service GFS Enrolment Harvest Lenten collections Missionary Lunch - Mervyn Tomb Missionary Lunch - Andrew & Joanne Quill Missionary Lunch - CMJ Missionary Lunch - Claire Holmes SAMS MU Big Hymn Sing for Mums Orange Order Service Prayer Fellowship Remembrance Day - Poppy Appeal Shoe Box appeal Sunday School Collections TOTAL 3. Donations for Use of Hall Coffee & Yarn Trefoil Guild GFS Mothers' Union Vicki & Andrew Lammey TOTAL 4. Building and maintenance fund Christmas Event "Unto us" Concert Donations Donation Mr & Mrs Stephen Evans Donation Tamlaght O'Crilly Choir Donation for table in memory of late Beth Hassan Donation in memory of late John Cassidy Mrs Prudy Caskey in memory of Billy & Mark Caskey In lieu of flowers late Alan Clark In lieu of flowers late Tommy Spillane In lieu of flowers for late T & N Atkinson In lieu of flowers for late Bertie Montgomery In lieu of flowers for late M Addille In lieu of flowers late Mildred Lennox Recycling old clothing Sponsored fast Sponsored walk Tractor run Tubes collection Loose change jar for building fund TOTAL |
Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ - 620.00 620.00 210.00 - - - 839.00 - - - 366.00 - - - 590.00 - 303.50 303.50 - - 228.50 228.50 164.10 104.70 - 104.70 - - - - 153.30 - 185.40 185.40 105.10 1,407.00 - 1,407.00 1,285.00 - 340.00 340.00 394.20 - 425.00 425.00 - - 500.00 500.00 - - 219.00 219.00 - - 349.00 349.00 - - 379.60 379.60 - - - - 410.00 288.36 - 288.36 319.46 - 648.95 648.95 - - 415.00 415.00 300.00 495.79 - 495.79 338.01 |
|---|---|
| 2,295.85 4,613.95 6,909.80 5,474.17 |
|
| Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ 50.00 - 50.00 - 20.00 20.00 - 200.00 - 200.00 - 200.00 - 200.00 - 40.00 - 40.00 - |
|
| 510.00 - 510.00 - |
|
| Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ - 10.00 10.00 5,641.78 - - - 1,470.00 - - - 329.50 - - - 150.00 - - - 70.00 - - - 230.00 - - - 400.00 - 200.00 200.00 200.00 - 500.00 500.00 - - 175.00 175.00 - - - - 350.00 - 2,050.00 2,050.00 - - - - 930.00 - - - 100.00 - - - 320.00 - - - 1,640.00 - - - 16,309.70 - - - 20.00 - 16.60 16.60 256.81 - 84.88 84.88 84.61 |
|
| - 3,036.48 3,036.48 28,502.40 |
10
Kilcronaghan Parish Church
Notes to the financial statements for the year ended 31 December 2024 (continued)
| 5. Other receipts Bible reading notes Big Breakfast Big Breakfast for Bishop Guala Coffee & yarn Donations Donations Bishops' Appeal Donation Bishops' Appeal - Turkey/Syria Donation from credit Union for Connect Donation Church Sound system Donation projector/screen repairs Donations Easter breakfast Donation Eco Garden Donation for trees Donations Pew Cushions Donations for Peru Anglican School Donations Afternoon Tea with Silver Band Christmas Meals Conacre Connect Group Coronation Party Daffodil Tea Eco Church Grant Energy Support payments 3 X £600 GFS - proceeds of Ulster Scots Night Gospel Concert Graves In lieu of flowers late Sadie Beare Line dancing subscriptions Mid Ulster Council grant for Garden Party Mothers' Union for hot food cabinet Mothers' Union for Out & About bus Poppy Breakfast Pudding Night Rent - Kilcronaghan Youth Hostel Rectory expenses contributions Recycling for Bishops' Appeal - Turkey/Syria Sale of chairs Sale of piano Sale of mower Soup lunch Tractor run for Bishops' Appeal Tractor run for Air Ambulance TCD donation for GFS Ulster Scots Night for GFS Donations for harvest flowers Cheque not presented for payment TOTAL |
Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ 606.00 - 606.00 479.80 477.70 - 477.70 - - 590.00 590.00 - - - - 50.00 100.00 - 100.00 720.00 - - - 750.00 - - - 40.00 - 200.00 200.00 - - - - 1,500.00 - - - 800.00 48.00 - 48.00 - - 50.00 50.00 - 1,000.00 - 1,000.00 - - - - 500.00 - 485.00 485.00 - 225.00 - 225.00 - 930.00 - 930.00 625.00 1,000.00 - 1,000.00 1,000.00 914.00 - 914.00 503.70 - - - 45.00 - 1,555.00 1,555.00 - - 123.23 123.23 - - - - 1,800.00 1,220.60 - 1,220.60 - 1,150.00 - 1,150.00 - 2,240.00 - 2,240.00 4,280.00 455.00 - 455.00 - 543.80 - 543.80 1,001.00 - 375.00 375.00 - - 1,544.40 1,544.40 - - 56.40 56.40 - - 1,308.00 1,308.00 - 830.50 - 830.50 - 600.00 - 600.00 1450.00 1,383.15 - 1,383.15 1,608.98 - - - 460.00 340.00 - 340.00 - 350.00 - 350.00 - - - - 200.00 725.00 - 725.00 400.10 - - - 694.00 - 730.00 730.00 - - 1,000.00 1,000.00 - - 1,220.60 1,220.60 - 195.00 - 195.00 - - - - 337.00 |
|---|---|
| 15,333.75 9,237.63 24,571.38 19,244.58 |
11
Kilcronaghan Parish Church
Notes to the financial statements for the year ended 31 December 2024 (continued)
| 6. Receipts regarding Parish Organisations Bowling Club Coffee & Yarn Little Acorns Sunday School TOTAL 7. Church running costs Audio Visual equipment Christmas tree Electricity Guest preachers Harvest flowers Heating oil Copyright licence Digital piano Piano tuning Pew cushions Projector/screen repairs Recording supplies Repairs Sound System upgrade Sundry expenses Tamlaghmore Silver Band - Carol Service Video system equipment TOTAL 8. Parish hall running costs Electricity Cleaning Christmas decorations Cutlery basket Fire alarm service Heating oil Notice board & signs Sundry Water rates TOTAL 9. Rectory costs Electricity Felling trees Heating oil Rates Repairs Telephone Tiles/tiling Washing machine TOTAL |
Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ - 5,055.91 5,055.91 1,247.04 - 814.60 814.60 75.00 - 399.90 399.90 184.60 - 0.64 0.64 0.75 |
|---|---|
| - 6,271.05 6,271.05 1,507.39 |
|
| Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ 1,649.50 - 1,649.50 - 315.68 - 315.68 - 1,105.81 - 1,105.81 819.42 60.00 - 60.00 200.00 100.00 - 100.00 - 1,982.50 - 1,982.50 2,172.14 690.37 - 690.37 555.41 - 1,645.00 1,645.00 - 100.00 - 100.00 - - - - 3,565.00 - - - 800.02 - - - 1,178.49 490.00 - 490.00 - - - - 2,966.00 - - - 136.18 150.00 - 150.00 150.00 - - - - |
|
| 6,643.86 1,645.00 8,288.86 12,542.66 |
|
| Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ 1,259.59 - 1,259.59 1,519.79 1,200.00 - 1,200.00 - - - - 165.00 87.60 - 87.60 - 120.00 - 120.00 - 1,008.36 - 1,008.36 1,610.52 166.15 - 166.15 - 69.90 - 69.90 - 169.54 - 169.54 427.82 |
|
| 4,081.14 - 4,081.14 3,723.13 |
|
| Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ 1,223.73 - 1,223.73 1,201.73 4,800.00 - 4,800.00 - 1,287.94 - 1,287.94 3,048.56 869.10 - 869.10 826.46 - - - 180.00 916.23 - 916.23 748.13 2,420.00 - 2,420.00 - 329.00 - 329.00 - |
|
| 11,846.00 - 11,846.00 6,004.88 |
12
Kilcronaghan Parish Church
Notes to the financial statements for the year ended 31 December 2024 (continued)
| 10. Administration costs Accountancy Bank fees BBQ expenses Bible reading notes Big breakfast expenses Calendars - Christmas Gifts Carol Service expenses CD Sleeves Christmas meal Christmas Event "Unto Us" expenses Church Envelopes Concert artistes Concert expenses Connect Group expenses Connect group outings Church reports Coronation tea party expenses EA summer 21/22 grant underspend refunded Eco Church expenditure Fathers' day gifts Fire protection services Fire training Garden party expenses Garden party - Tamlaghtmore Silver Band GFS donation from TCD GFS - proceeds Ulster Scots Night Gifts Gift aid expenses Guest speakers travel expenses Hall opening expenses Holiday Bible Club Insurance Lawn mowing costs Lawn mower running costs Missionary lunch expenses Mothering Sunday gifts Mothers' Union Out & About transport Office allowance Organists/Pianists Out & About membership Out & About training Photocopier costs Poppy breakfast expenses Singers/musicians Stationery & Postage Sundry expenses Tractor run expenses Wild flowers TOTAL |
Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ 1,440.00 - 1,440.00 1,350.00 280.88 33.07 313.95 305.91 333.68 - 333.68 - 461.93 - 461.93 540.24 291.24 90.00 381.24 - 205.00 - 205.00 195.00 50.00 - 50.00 - 127.76 - 127.76 - 575.65 - 575.65 382.61 - - - 1,057.87 917.00 - 917.00 868.00 290.00 - 290.00 - - - - 220.00 233.94 200.00 433.94 149.27 710.00 - 710.00 704.00 202.50 - 202.50 185.00 - - - 596.29 - - - 5,260.44 - 123.23 123.23 - 81.00 - 81.00 - 328.38 - 328.38 165.36 80.00 - 80.00 - 113.00 375.00 488.00 - 150.00 - 150.00 - - 1,000.00 1,000.00 - - 1,220.60 1,220.60 - 754.50 - 754.50 635.00 456.88 141.78 598.66 576.89 160.00 - 160.00 - - - - 272.50 323.04 3.71 326.75 - 3,835.48 - 3,835.48 3,801.27 1,500.00 - 1,500.00 1,000.00 76.00 - 76.00 67.00 47.63 - 47.63 - 251.00 - 251.00 163.96 - 56.40 56.40 - 663.00 - 663.00 663.00 1,260.00 - 1,260.00 1,230.00 30.00 - 30.00 30.00 - - - 50.00 723.31 - 723.31 416.83 - 270.18 270.18 - - - - 120.00 442.25 - 442.25 437.50 17.14 - 17.14 41.60 - - - 200.00 580.00 50.00 630.00 - |
|---|---|
| 17,992.19 3,563.97 21,556.16 **21,685.54 ** |
13
Kilcronaghan Parish Church
Notes to the financial statements for the year ended 31 December 2024 (continued)
| 11. Charitable donations Air Ambulance Bishops' Appeal Bishops' Appeal - Turkey/Syria Boys brigade Church Army CMJ CMSI CMSI for Bishop Guala CMSI - Andrew & Joanne Quill Crosslinks FEBA GFS HOPE Magherafelt ICM Leprosy Mission Marie Curie Ministry of Healing M & R Tomb Mothers' Union re Mums in May NI Hospice Derry & Raphoe Ordinand's Fund Open Doors Reverend Roise Mission trip to Peru Royal British Legion - Remembrance Day collection Royal British Legion - Poppy breakfast Salvation Army SAMS SAMS - Anglican school Peru Shoe Box Appeal Tear Fund Tobermore District No 11 Water Aid Total |
Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ - - - 600.00 - 670.00 670.00 1,904.00 - - - 1,339.00 - - - 366.00 150.00 - 150.00 150.00 1.00 1,034.00 1,035.00 640.00 - 815.00 815.00 640.00 - 500.00 500.00 - - 500.00 500.00 - - 815.00 815.00 640.00 100.00 - 100.00 100.00 - 185.40 185.40 110.00 100.00 - 100.00 - - - - 100.00 100.00 - 100.00 100.00 100.00 - 100.00 100.00 100.00 - 100.00 100.00 16.50 1,543.50 1,560.00 640.00 0.40 379.60 380.00 - 100.00 - 100.00 100.00 - 228.50 228.50 164.10 - 815.00 815.00 640.00 1,000.00 1,555.00 2,555.00 - - 648.95 648.95 - 2.18 1,037.82 1,040.00 - 100.00 - 100.00 100.00 - 1,159.00 1,159.00 640.00 - 510.00 510.00 - - 415.00 415.00 300.00 150.00 340.00 490.00 150.00 - - - 410.00 150.00 - 150.00 150.00 |
|---|---|
| 2,170.08 13,151.77 15,321.85 10,183.10 |
| 12. Payments regarding Parish Organisations Bowling Club Coffee & Yarn Little Acorns Sunday School TOTAL |
Unrestricted Restricted Total Total 2024 2024 2024 2023 £ £ £ £ - 4,390.15 4,390.15 271.57 - 222.98 222.98 50.00 - 394.52 394.52 73.05 - 1,800.57 1,800.57 1,555.08 |
|---|---|
| - 6,808.22 6,808.22 1,949.70 |
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Kilcronaghan Parish Church
Notes to the financial statements for the year ended 31 December 2024 (continued)
13. Movement in Cash Funds
| Restricted funds Missions Special Collections Bowling Club Building and hall fund New hall audio visual equipment Little Acorns Coffee & Yarn Sunday School EA Grant Mid Ulster Council grant Other amounts for specific expenditure Unrestricted funds General Fund Total funds |
At 1 Jan Incoming Outgoing Transfers At 31 Dec 2024 Resources Resources 2024 £ £ £ £ £ - 4,695.00 4,919.30 224.30 - 80.00 4,613.95 4,658.95 - 35.00 1,404.69 5,055.91 4,390.15 - 2,070.45 51,089.41 21,390.17 16,712.55 - 55,767.03 - - - 111.55 399.90 394.52 - 116.93 25.00 814.60 222.98 - 616.62 331.86 0.64 1,800.57 1,500.00 31.93 - - - 3.71 3.71 - - 788.00 9,237.63 9,320.63 - 705.00 |
|---|---|
| 53,834.22 46,207.80 42,423.36 1,724.30 59,342.96 |
|
| 22,531.70 91,578.63 92,654.27 (1,724.30) 19,731.76 |
|
| 22,531.70 91,578.63 92,654.27 (1,724.30) 19,731.76 |
|
| 76,365.92 137,786.43 135,077.63 - 79,074.72 |
Purposes of Restricted Funds
-
Building and Hall Fund: This is a fund to assist with the cost of maintaining Parish Buildings.
-
Bowling Club: This is a fund for the use of the Bowling Club.
-
Little Acorns: This is a fund for the use of the group for pre school children.
-
Coffee & Yarn: This is a fund for the use of the Craft Group.
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Kilcronaghan Parish Church
Notes to the financial statements for the year ended 31 December 2024 (continued)
14. Assets retained for the Parish's own use
| Opening cost at 1 Jan 2024 Additions Cost new Hall Closing cost at 31 Dec 2024 15. Investment Assets Opening value at 1 Jan 2024 Changes in valuation Additions Disposals Closing value at 31 Dec 2024 |
Rectory Old Rectory Glebe Land New Hall Fixtures, fittings & equipment Total £ £ £ £ £ £ 200,000.00 80,000.00 80,000.00 481,650.28 2,718.00 844,368.28 17,254.40 17,254.40 |
|---|---|
| - - - 17,254.40 - 17,254.40 |
|
| - | |
| 200,000.00 80,000.00 80,000.00 498,904.68 2,718.00 861,622.68 |
|
| CIT Investment Representative Church Body Total £ £ £ 1,530.18 5,288.97 6,819.15 147.46 98.19 245.65 - - - - |
|
| 1,677.64 5,387.16 7,064.80 |
16. Transactions with the Trustees
The parish paid expenses of £4,626 relating to the running costs of the glebe house which is occupied by the rector. The rector also received an office allowance of £663 for the year. No trustee received any renumeration during the year. 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.
17. Governance Costs
Governance costs of £400 were incurred during the year of which £400 relates to fees paid to the independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Account.
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