## **Kilcronaghan Parish Church**
**Trustees’ Annual Report and Statement of Receipts and Payments and Assets and Liabilities**
**For the year ended 31 December 2025**
**Charities Number: NIC104704**
**Kilcronaghan Parish Church**
## **Annual report and financial statements for the year ended 31 December 2025**
## **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: Contact Address:
NIC104704 12 Rectory Road Tobermore Magherafelt Co Londonderry BT45 5QP Northern Ireland
## **Trustees**
Mrs Phyllis Burns Mrs Miranda Bradley Mr Sandy Colgan Mr Trevor Johnston Mr Robert Johnston Mr Paul Kelly Mrs Susan Mawhinney Mr William Ballantine Mrs Jennifer Evans Mr Wesley Tomb Mr Leslie Ross Mrs Jennifer Trimmings Mr Robert Young Mr Samuel McLean Revd. Rosemary Diffin Miss Hilary Richardson Mrs Kay Montgomery
## **Principal Office-bearers**
Clergy: Revd. 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 Supplemental Glebe Warden: Mr Bobby Johnston 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 2025**
The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Kilcronaghan Parish Church for the year ended 2025
## **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 had a special service in January with Castledawson Community Choir.
In April “The Festival of Talents” took place. This was a special event highlighting the different talents of our local community and raised £1,000 each for Water Aid and The Chest, Heart and Stroke Association
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.
An Ulster Scots Night was held in May.
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 for people at home during the day 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. Two excursions took place to garden centres in May and in December.
All our other organisations continued to meet – Sunday School, Coffee and Yarn, BB, Little Acorns, the Bowling Club, GFS and One Goal Youth
The Mothers’ Union meets monthly with an average attendance of 32. They enjoyed an outing to Hillsborough Castle.
The Sunday School excursion took place in June.
In September we had a special Back to Church BBQ and a Gospel Concert.
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
A big breakfast was organised by the Mission Committee to raise funds for Kondoa and in November we had another breakfast for the Poppy Appeal. These were catered for by our Catering Committee.
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 GB and GFS enrolments and a special charity service for Knockloughrim Accordian Band.
3
**Kilcronaghan Parish Church**
## **Trustees’ Annual Report for the year ended 31 December 2025 (continued)**
There was also a special Reflective Service before Christmas for those who find Christmas difficult due to loneliness or bereavement.
Items of food were collected during the year and given to the local food bank.
The church continues to support 6 mission partners and other charities. Special collections were taken up for them at Mission lunches and donations were collected for Samaritans’ Purse.
In December we held “A Child is born” –the Christmas Story in Teddy Bears. This included a pudding night with craft stalls.
During the year a new fence was put up at the rectory and the hall and improvements were made to the rectory.
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 2025 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 2025 the Select Vestry met 7 times during the year and the average attendance was 98%.
4
**Kilcronaghan Parish Church**
## **Trustees’ Annual Report for the year ended 2025 (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**
**Date:**
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 2025, 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:
1. That accounting records were not kept in accordance with section 63 of the Charities 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 Charities Act
4. 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**
**Date:**
15 Meeting Street Magherafelt Co Londonderry BT45 6BN
6
## **Kilcronaghan Parish Church**
## **Receipts and Payments Account for the year ended 31 December 2025**
|**Note**
**Receipts**
Sustentations and Freewill Offering
Plate collection
Special Collections
2
Use of Hall
3
Building Fund Envelopes
Building Fund - Fund Raising
4
Missions envelopes
Bank & Deposit interest
Investment income
Other receipts
5
Receipts regarding Parish Organisations
6
Gift Aid rebate
Gift Aid Small Donations Scheme
**Total Receipts**
**Payments**
Diocesan Assessment
Church Running Costs
7
Hall Costs
8
Rectory Costs
9
Administration Costs
10
Charitable Donations
11
Payments regarding Parish Organisations
12
**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**
14
**St Columbas - for Capital payments**
**Transfers**
**Excess of Receipts over Payments for the year**
Funds brought forward
**Funds carried forward**|**Note**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**|
|---|---|---|
|||56,079.75
-
56,079.75
57,028.60
3,586.80
-
3,586.80
4,697.10
2,177.22
4,650.80
6,828.02
6,909.80
400.00
-
400.00
510.00
-
11,902.60
11,902.60
12,931.00
-
-
-
3,036.48
-
3,770.00
3,770.00
4,020.00
13.44
925.62
939.06
1,020.60
61.30
-
61.30
58.79
18,448.51
14,488.46
32,936.97
24,571.38
-
4,602.23
4,602.23
6,271.05
9,021.87
3,150.00
12,171.87
14,731.63
2,000.00
-
2,000.00
2,000.00|
|||91,788.89
43,489.71
135,278.60
137,786.43|
|||51,011.00
-
51,011.00
49,921.00
5,854.34
3,695.20
9,549.54
8,288.86
4,977.24
12,000.00
16,977.24
4,081.14
4,748.69
10,000.00
14,748.69
11,846.00
18,780.50
3,274.30
22,054.80
21,556.16
1,211.35
12,999.15
14,210.50
15,321.85
-
6,556.41
6,556.41
6,808.22|
|||86,583.12
48,525.06
135,108.18
117,823.23|
|||5,205.77
(5,035.35)
170.42
19,963.20
-
-
-
-
-
-
-|
|||5,205.77
(5,035.35)
170.42
19,963.20
-
(11,274.00)
(11,274.00)
(17,254.40)
-
3,758.00
3,758.00
-
(1,465.00)
1,465.00
-
-|
|||**3,740.77**
**(11,086.35)**
**(7,345.58)**
**2,708.80**|
|||19,731.76
59,342.96
79,074.72
76,365.92
**23,472.53**
**48,256.61**
**71,729.14**
**79,074.72**|
## **Signed on Behalf of the Trustees**
**Reverend R Diffin Trustee**
**Hilary Richardson Trustee**
**Date:**
7
**Kilcronaghan Parish Church**
**STATEMENT OF ASSETS & LIABILITIES AS AT 31 December 2025**
|**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**
**2025**
**2025**
**2025**
**2024**
£
£
£
£
19,731.76
59,342.96
79,074.72
76,365.92
3,740.77
(11,086.35)
(7,345.58)
2,708.80|
|---|---|
||**23,472.53**
**48,256.61**
**71,729.14**
**79,074.72**|
||10,156.60
2,644.73
12,801.33
11,338.30
13,315.93
44,612.56
57,928.49
67,002.87
-
999.32
999.32
733.55|
||**23,472.53**
**48,256.61**
**71,729.14**
**79,074.72**|
||7,588.33
-
7,588.33
7,064.80
-
-
-
-|
||**7,588.33**
**-**
**7,588.33**
**7,064.80**|
||200,000.00
7,516.00
207,516.00
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
498,904.68|
||**861,622.68**
**7,516.00**
**869,138.68**
**861,622.68**|
## **Signed on Behalf of the Trustees**
**Reverend R Diffin Trustee**
**Hilary Richardson Trustee**
**Date:**
8
**Kilcronaghan Parish Church**
## **Notes to the financial statements for the year ended 31 December 2025**
## **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 was completely rebuilt in 2024 and is recorded at cost.
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 2025 (continued)**
|**2. Special collections**
Bishops' Appeal
Bishops' Appeal SAMS Project
Carol Service (for Little Heroes)
Collection for Mervyn Tomb Faith Mission
Confirmation Service
Easter collection
GFS Enrolment
GB Enrolment
Harvest
Lenten & Holy week collections
Mission Breakfast Kondoa Dioc
Missionary Lunch - Mervyn Tomb
Missionary Lunch - Andrew & Joanne Quill
Missionary Lunch - CMJ
Missionary Lunch Crosslinks - Mwagi
Missionary Lunch - Claire Holmes SAMS
Missionary Lunch - Open Doors
Missionary Lunch SAMS
MU Big Hymn Sing for Mums
MU Closing Service
Orange 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
Tobermore RBP 390
John Pickering
Vicki & Andrew Lammey
Donation
**TOTAL**
**4. Building and maintenance fund**
Christmas Event "Unto us"
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 Bertie Montgomery
Tubes collection
Loose change jar for building fund
**TOTAL**|**Unrestricted**
**Restricted**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
-
-
620.00
-
140.00
140.00
-
-
641.00
641.00
-
-
-
-
303.50
-
-
-
228.50
-
-
-
104.70
-
256.00
256.00
185.40
-
248.50
248.50
-
1,315.00
-
1,315.00
1,407.00
-
379.25
379.25
340.00
-
1,076.05
1,076.05
-
-
-
-
425.00
-
-
-
500.00
-
-
-
219.00
-
205.00
205.00
-
-
-
-
349.00
-
525.00
525.00
-
-
245.00
245.00
-
-
-
-
379.60
60.00
-
60.00
-
-
445.00
445.00
-
296.25
-
296.25
288.36
-
-
-
648.95
-
490.00
490.00
415.00
505.97
-
505.97
495.79|
|---|---|
||**2,177.22**
**4,650.80**
**6,828.02**
**6,909.80**|
||**Unrestricted**
**Restricted**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
-
-
50.00
-
-
-
20.00
200.00
-
200.00
200.00
100.00
-
100.00
200.00
40.00
-
40.00
-
40.00
-
40.00
-
-
-
-
40.00
20.00
-
20.00
-|
||**400.00**
**-**
**400.00**
**510.00**|
||**Unrestricted**
**Restricted**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
-
-
10.00
-
-
-
200.00
-
-
-
500.00
-
-
-
175.00
-
-
-
2,050.00
-
-
-
16.60
-
-
-
84.88|
||**-**
**-**
**-**
**3,036.48**|
10
## **Kilcronaghan Parish Church**
## **Notes to the financial statements for the year ended 31 December 2025 (continued)**
|**5. Other receipts**|**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Bible reading notes|591.40|-|591.40|606.00|
|Big Breakfast|-|-|-|477.70|
|Big Breakfast for Bishop Guala|-|-|-|590.00|
|CCLI refund|6.23|-|6.23|-|
|Cookstown textiles|92.00|-|92.00|-|
|Donations|275.00|-|275.00|100.00|
|Donation S Colgan|1,000.00|-|1,000.00|-|
|Donation W Tomb|1,200.00|-|1,200.00|-|
|Donation CMSI A & J Quill|-|200.00|200.00|-|
|Donations SAMS Project|-|10.00|10.00|-|
|Donation from credit Union for Connect|-|-|-|200.00|
|Donations Easter breakfast|148.00|-|148.00|48.00|
|Donation Eco Garden|-|-|-|50.00|
|Donations Garden Party|310.00|-|310.00|-|
|Donation for trees|-|-|-|1,000.00|
|Donation for travelling expenses|-|40.00|40.00|-|
|Donations for Peru Anglican School|-|158.40|158.40|485.00|
|Peru Anglican School - tubes|-|21.15|21.15|-|
|Donations Afternoon Tea with Silver Band|-|-|-|225.00|
|Donation for Sunday School|-|50.00|50.00|-|
|Christmas Meals|758.00|-|758.00|930.00|
|Conacre|1,000.00|-|1,000.00|1,000.00|
|Connect Group/Soup lunch|1284.40|-|1284.40|1639.33|
|Daffodil Tea|-|-|-|1,555.00|
|Eco Church Grant|-|-|-|123.23|
|Festival of Talents|-|2,000.00|2,000.00|-|
|Festival of Talents - Teas|805.00|-|805.00|-|
|GFS - proceeds of Ulster Scots Night|-|-|-|1,220.60|
|Gospel Concert|971.00|-|971.00|1,150.00|
|Graves|1,000.00|-|1,000.00|2,240.00|
|Holiday Bible Club BBQ|47.00|-|47.00|-|
|In lieu of flowers late Sadie Beare|-|-|-|455.00|
|In lieu of flowers late Maurice Curry|1,155.00|-|1,155.00|-|
|In lieu of flowers late Edith McLean (for Sunday|||||
|School)|-|222.30|222.30|-|
|In lieu of flowers late Margaret Green|-|1,200.00|1,200.00|-|
|In lieu of flowers late Maureen McLean|555.70|-|555.70|-|
|Insurance claim - storm damage|-|3,389.20|3,389.20|-|
|Line dancing subscriptions|589.00|-|589.00|543.80|
|CSWAN Grant for Connect|-|170.00|170.00|-|
|MUDC grant for Garden Party|271.10|704.41|975.51|375.00|
|Workspace Community grant|-|2,000.00|2,000.00|-|
|Mothers' Union for hot food cabinet|-|-|-|1,544.40|
|Mothers' Union for Out & About bus|-|-|-|56.40|
|Magherafelt RBL Poppy Breakfast|-|990.00|990.00|1,308.00|
|Pudding Night|-|-|-|830.50|
|Rent - Kilcronaghan Youth Hostel|600.00|-|600.00|600.00|
|Rectory expenses contributions – Rector & St|||||
|Columbas|1,572.06|-|1,572.06|1,383.15|
|Rectory fence from St Columbas|-|3,333.00|3,333.00|-|
|Sale of chairs|320.00|-|320.00|340.00|
|Sale of piano|-|-|-|350.00|
|Teddy Bear Festival|2,251.31|-|2,251.31|-|
|Tractor run for Air Ambulance|-|-|-|730.00|
|TCD donation for GFS|-|-|-|1,000.00|
11
## **Kilcronaghan Parish Church**
Notes to the financial statements for the year ended 31 December 2025 (continued)
|**5 Other receipts continued**
Ulster Scots Night for GFS
Ulster Scots evening
Wedding donation
Balance harvest flower donations
Cheques not presented for payment
**TOTAL**
**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
Recording supplies
Repairs
Storm damage repairs (Church & Hall)
Sundry expenses
Tamlaghmore Silver Band - Carol Service
**TOTAL**
**8. Parish hall running costs**
Electricity
Cleaning
Cutlery basket
Fence
Fire alarm service
Heating oil
Notice board & signs
Pest control
Repairs
Signs
Sundry
Water rates
**TOTAL**||**Unrestricted**
**Restricted**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
-
-
1,220.60
1,129.00
-
1,129.00
-
50.00
-
50.00
-
206.76
-
206.76
195.00
260.55
-
260.55
-
**18,448.51**
**14,488.46**
**32,936.97**
**24,571.38**|
|---|---|---|
|||**Unrestricted**
**Restricted**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
2,788.61
2,788.61
5,055.91
-
952.98
952.98
814.60
-
587.50
587.50
399.90
-
273.14
273.14
0.64|
|||**-**
**4,602.23**
**4,602.23**
**6,271.05**|
|||**Unrestricted**
**Restricted**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
306.00
306.00
1,649.50
-
-
-
315.68
1,732.21
-
1,732.21
1,105.81
-
-
-
60.00
-
-
-
100.00
1,927.16
-
1,927.16
1,982.50
529.46
-
529.46
690.37
-
-
1,645.00
-
-
-
100.00
1,145.51
-
1,145.51
-
-
-
-
490.00
350.00
3,389.20
3,739.20
-
20.00
-
20.00
-
150.00
-
150.00
150.00|
|||**5,854.34**
**3,695.20**
**9,549.54**
**8,288.86**|
|||**Unrestricted**
**Restricted**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
1,917.49
-
1,917.49
1,259.59
960.00
-
960.00
1,200.00
-
-
-
87.60
-
12,000.00
12,000.00
-
110.00
-
110.00
120.00
1,234.50
-
1,234.50
1,008.36
-
-
-
166.15
168.00
-
168.00
-
28.00
-
28.00
-
40.76
-
40.76
-
35.21
-
35.21
69.90
483.28
-
483.28
169.54
**4,977.24**
**12,000.00**
**16,977.24**
**4,081.14**|
||||
12
## **Kilcronaghan Parish Church**
## **Notes to the financial statements for the year ended 31 December 2025 (continued)**
|**9. Rectory costs**
Electricity
Felling trees
Fence
Heating oil
Rates
Repairs
Telephone
Tiles/tiling
Washing machine
**TOTAL**
**10. Administration costs**
Accountancy
Bank fees
BBQ expenses
Bible reading notes
Big breakfast expenses
Calendars - Christmas Gifts
Carol Service expenses
CD Sleeves
Christmas meal
Church Envelopes
Concert artistes
Connect Group expenses
Connect group outings
Church reports
Easter breakfast expenses
Eco Church expenditure
Fathers' day gifts
Festival of Talents
Fire protection services
Fire training
Garden party expenses
Garden party - Tamlaghtmore Silver Band
GFS donation from TCD
GFS - proceeds Ulster Scots Night
Gifts
Gift retirement
Gift aid expenses
Guest speakers
Guest speakers travel expenses
Holiday Bible Club
Insurance
Lawn mowing costs
Lawn mower running costs
Missionary lunch/breakfast expenses
Mothering Sunday gifts
Mothers' Union Out & About transport
Office allowance
One Goal Youth
Organists/Pianists
Out & About membership
Photocopier costs|13
**Unrestricted**
**Restricted**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
1,250.04
-
1,250.04
1,223.73
-
-
-
4,800.00
-
10,000.00
10,000.00
-
1,550.07
-
1,550.07
1,287.94
910.27
-
910.27
869.10
250.00
-
250.00
-
788.31
-
788.31
916.23
-
-
-
2,420.00
-
-
-
329.00
**4,748.69**
**10,000.00**
**14,748.69**
**11,846.00**
**Unrestricted**
**Restricted**
**Total**
**Total**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**
1,560.00
-
1,560.00
1,440.00
284.11
10.00
294.11
313.95
-
-
-
333.68
660.64
-
660.64
461.93
-
-
-
381.24
205.00
-
205.00
205.00
-
-
-
50.00
-
-
-
127.76
637.15
-
637.15
575.65
980.00
-
980.00
917.00
300.00
-
300.00
290.00
313.72
170.00
483.72
433.94
790.00
-
790.00
710.00
120.00
-
120.00
202.50
122.94
-
122.94
-
-
-
-
123.23
-
-
-
81.00
-
1,558.24
1,558.24
-
174.00
-
174.00
328.38
-
-
-
80.00
-
554.41
554.41
488.00
-
150.00
150.00
150.00
-
-
-
1,000.00
-
-
-
1,220.60
909.00
-
909.00
754.50
84.18
-
84.18
-
444.02
138.15
582.17
598.66
135.00
-
135.00
-
-
40.00
40.00
160.00
263.25
-
263.25
326.75
3,900.98
-
3,900.98
3,835.48
1,500.00
-
1,500.00
1,500.00
65.10
-
65.10
76.00
11.12
186.20
197.32
47.63
85.02
-
85.02
251.00
-
-
-
56.40
663.00
-
663.00
663.00
200.00
-
200.00
-
3,120.00
-
3,120.00
1,260.00
-
-
-
30.00
231.89
-
231.89
723.31|
|---|---|
## **Kilcronaghan Parish Church**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Notes to the financial statements for the year ended 31 December 2025 (continued)|
|10 Administration costs (continued)|Unrestricted|Restricted|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Poppy breakfast expenses|-|188.67|188.67|270.18|
|Castledawson Community Choir|100.00|-|100.00|-|
|Stationery & Postage|470.90|-|470.90|442.25|
|Sunday School gifts transferred|-|272.30|272.30|-|
|Sundry expenses|121.36|6.33|127.69|17.14|
|Teddy bear festival|328.12|-|328.12|-|
|Wild flowers|-|-|-|630.00|
|TOTAL|18,780.50|3,274.30|22,054.80|21,556.16|
|11. Charitable donations|Unrestricted|Restricted|Total|Total|
|2025|2025|2025|2024|
|£|£|£|£|
|Air Ambulance|-|730.00|730.00|-|
|Bishops' Appeal|-|-|-|670.00|
|Church Army|150.00|-|150.00|150.00|
|CMJ|-|750.00|750.00|1,035.00|
|CMSI|-|-|-|815.00|
|CMSI for Bishop Guala|-|1,000.00|1,000.00|500.00|
|CMSI - Andrew & Joanne Quill|-|1,000.00|1,000.00|500.00|
|Crosslinks|-|955.00|955.00|815.00|
|FEBA|100.00|-|100.00|100.00|
|GFS|-|256.00|256.00|185.40|
|Girls Brigade|-|248.50|248.50|-|
|HOPE Magherafelt|-|-|-|100.00|
|Leprosy Mission|100.00|-|100.00|100.00|
|Little Angels|9.00|641.00|650.00|-|
|Marie Curie|100.00|-|100.00|100.00|
|Ministry of Healing|100.00|-|100.00|100.00|
|Mission to Seafarers|100.00|-|100.00|-|
|M & R Tomb|-|750.00|750.00|1,560.00|
|Mothers' Union re Mums in May|-|-|-|380.00|
|NI Chest Heart & Stroke|-|1,000.00|1,000.00|-|
|NI Hospice|150.00|-|150.00|100.00|
|Derry & Raphoe Ordinand's Fund|-|-|-|228.50|
|Open Doors|-|1,275.00|1,275.00|815.00|
|-|-|-|
|Reverend Roise Mission trip to Peru|2,555.00|
|RBL - Remembrance Day collection|-|-|-|648.95|
|Magherafelt RBL - Poppy breakfast|-|795.00|795.00|1,040.00|
|Salvation Army|150.00|150.00|100.00|
|SAMS|2.35|1,663.65|1,666.00|1,159.00|
|SAMS - Anglican school Peru|-|-|510.00|
|Samaritans Purse (Shoe Box Appeal)|-|490.00|490.00|415.00|
|Tear Fund|150.00|150.00|490.00|
|Tobermore District No 11|-|445.00|445.00|-|
|Water Aid|100.00|1,000.00|1,100.00|150.00|
|Total|1,211.35|12,999.15|14,210.50|15,321.85|
|12. Payments regarding Parish|Unrestricted|Restricted|Total|Total|
|Organisations|2025|2025|2025|2024|
|£|£|£|£|
|-|
|Bowling Club|4,039.95|4,039.95|4,390.15|
|Coffee & Yarn|-|800.00|800.00|222.98|
|Little Acorns|-|524.71|524.71|394.52|
|-|
|Sunday School|1,191.75|1,191.75|1,800.57|
|TOTAL|-|6,556.41|6,556.41|6,808.22|
**----- End of picture text -----**
14
**Kilcronaghan Parish Church**
## **Notes to the financial statements for the year ended 31 December 2025 (continued)**
## **13. Movement in Cash Funds**
|**Restricted funds**
Missions
Special Collections
Bowling Club
Building and maintenance fund
Little Acorns
Coffee & Yarn
Sunday School
Mid Ulster Council grant
CSWAN grant
Workspace Community grant
Grant balance for connect
Other amounts for specific
expenditure
**Unrestricted funds**
General Fund
**Total funds**|**At 1 Jan**
**Incoming**
**Outgoing**
**Transfers**
**At 31 Dec**
**2025**
**Resources**
**Resources**
**2025**
**£**
**£**
**£**
**£**
**£**
-
4,582.50
4,535.96
46.54
35.00
4,671.95
4,741.95
(35.00)
(70.00)
2,070.45
2,788.61
4,039.95
819.11
55,767.03
15,140.72
26,295.19
44,612.56
116.93
587.50
524.71
179.72
616.62
952.98
800.00
769.60
31.93
273.14
1,191.75
1,500.00
613.32
-
704.41
704.41
-
-
170.00
170.00
-
-
2,000.00
1,558.24
(441.76)
-
-
-
-
441.76
441.76
705.00
11,617.90
11,478.90
844.00|
|---|---|
||59,342.96
43,489.71
56,041.06
1,465.00
48,256.61|
||19,731.76
91,788.89
86,583.12
(1,465.00)
23,472.53|
||19,731.76
91,788.89
86,583.12
(1,465.00)
23,472.53|
||**79,074.72**
**135,278.60**
**142,624.18**
**-**
**71,729.14**|
## Purposes of Restricted Funds
- Building and Maintenance 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.
15
**Kilcronaghan Parish Church**
## **Notes to the financial statements for the year ended 31 December 2025 (continued)**
## **14. Assets retained for the Parish's own use**
|**Opening cost at 1 Jan**
**2025**
**Additions**
**new kitchen**
**Closing cost at 31 Dec**
**2025**
**15. Investment Assets**
**Opening value at 1 Jan**
**2025**
Changes in valuation
Additions
Disposals
**Closing value at 31 Dec**
**2025**|**Rectory**
**Old Rectory**
**Glebe**
**Land**
**New Hall**
**Fixtures,**
**fittings &**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
**200,000.00**
**80,000.00**
**80,000.00**
**498,904.68**
**2,718.00**
**861,622.68**
**7,516.00**
**7,516.00**|
|---|---|
||7,516.00
-
-
-
-
7,516.00|
||**-**|
||**207,516.00**
**80,000.00**
**80,000.00**
**498,904.68**
**2,718.00**
**869,138.68**|
||**CIT**
**Investment**
**Representative**
**Church Body**
**Total**
**£**
**£**
**£**
**1,677.66**
**5,387.16**
**7,064.80**
42.49
481.04
523.53
-
-
-
-|
|||
||**1,720.15**
**5,868.20**
**7,588.33**|
## **16. Transactions with the Trustees**
The parish paid expenses of £14,748.69 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 other than Mr Paul Kelly who was paid £1500 for lawn mowing. 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.
16