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2022-12-31-accounts

Parish of Donaghcloney

Trustees’ Annual report and Statement of Receipts and Payments and Assets and Liabilities

For the year ended 31 December 2022

Charities Number: 101019

Parish of Donaghcloney

Page 1

Annual report and financial statements for the year ended 31 December 2022

Contents

Pages
Contents 1
References and administrative details of the Charity 2
Trustees’ report 3 - 6
Independent Examiners Report to the Trustees 7
Receipts and payments account 8
Statement of assets and liabilities 9
Notes to the financial statements 10 - 16

Parish of Donaghcloney

Page 2

References and administrative details

Charity Name: Parish of Donaghcloney Charity Registration Number: 101019 Contact Address: 54 Banbridge Road Waringstown Craigavon BT66 7QD

Trustees

Rev Mark Lennox Mr David Armstrong Mrs Jayne Patterson Mrs Victoria Derby Mr James Hamill Mrs Jayne Dean Mr Basil Irwin Mr Andrew Murphy Mr Kenneth McCoy Mr Cyril Nicholson Mrs Lisa Rankin Mr Paul Thompson Mr Winston Allen Mr Cyril Stevenson Mr Gareth Tumilty Mr George Anthony Mr Jonathan Walker Mr Stephen Dawson Mr Robin Morrison

Principal Office-bearers

Clergy: Church Treasurer: Church Wardens- Clergy: Church Wardens - People:

Rev Mark Lennox Mr Kenneth McCoy Mr Gareth Tumilty Mr Stephen Dawson Mr James Hamill Mr Cyril Nicholson

Independent Examiner

Barry Thompson and Company 76-78 Church Street Portadown BT62 3EU

Bankers

Danske Bank 45-48 High Street Portadown BT62 1LB

Parish of Donaghcloney

Page 3

Trustees’ Annual Report for the year ended 31 December 2022

The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for the Parish of Donaghcloney for the year ended 31 December 2022.

Objectives and Activities

The charitable purpose of the Church of Ireland is the advancement of religion.

The principal function of the Parish of Donaghcloney is to support the advancement of the Christian religion by promoting, through the work of the Parish of Donaghcloney 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, the Parish of Donaghcloney 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 the Parish of Donaghcloney.

Achievements, Performance & Public Benefit

Our church Mission Statement is ‘Glorifying God, Preaching the Gospel, Making Disciples’. As a group of Christians, we want to bring glory to God as we share the Christian faith and build each other up in our faith. Through our discipleship, we befriend, help, love and care for our neighbours and wider community. This statement embodies and undergirds what we undertake and value as a parish – sharing the good news of Jesus with all people.

The parish has also given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities undertaken during the year have helped to achieve the Parish’s objectives and activities, as well as providing public benefit.

Worship and Prayer

The Incumbent and Select Vestry ensure that there are a number of services over the course of the year that our community find both beneficial and spiritually fulfilling. We cater for both traditional and contemporary worship with three services each Sunday and four services once a month.

All are welcome to attend our regular services. At present there are approximately 300 families on the Parish register, with both resident and accustomed members. The average weekly attendance for the three to four services is over 200 people, but this number increased at festivals, including Harvest, Christmas, Holy Week and Easter. Our Holy Week services are held in conjunction with all of our local Church dominations in Donaghcloney and Waringstown. The Christmas Carol Services are open and attended by all members of our community, and our Harvest Thanksgiving Services are very much community events with members of our youth organisations and their families in attendance, and we are asked to host civic services throughout the year.

At our main Sunday morning Services in Donaghcloney and Waringstown, we offer Creche and Sunday School to the families that attend.

As well as regular services we have held services for baptism, marriage and funerals where there are members of the congregation’s wider families and the local community in attendance.

Outside of our Sunday services there are opportunities to meet together for corporate prayer and for Christian education

Parish of Donaghcloney

Page 4

Trustees’ Annual Report for the year ended 31 December 2022 (continued)

Pastoral Care

Pastoral care is important to the life and witness of Donaghcloney Parish. Some members of the Parish are unable to attend church due to sickness or age. The clergy visit all who are housebound, sick or in Nursing Homes and celebrate Holy Communion with those who request it. They also visit those who are going through particular pastoral needs or traumas as well as general visiting.

We also hold an annual RUC (GC) Community Carol service, where we invite former officers and their widows to celebrate the season of Christmas.

Since 2016, we have run a Freezer Ministry, to provide meals to help people on their return home from hospital or after a bereavement. This ministry has now grown to provide new parents with baby clothes and food.

Parish Groups and Facilities

Donaghcloney Parish has a host of organisations which happen over the course of the year and which are open to the wider community. These include for children and young people -Girls’ Brigade, Boys’ Brigade and Youth Clubs. All our organisations for young people are run under the guidance of the Church of Ireland’s Child Protection Policy (Safe Guarding Trust) and the Select Vestry ensure that this is adhered to.

.

For adults there are also many activities on offer: Bible Study & Prayer Fellowships, Mothers’ Union, Bowling clubs in Donaghcloney & Waringstown, Keep Fit classes, Flower arranging classes and Craft Group. For those with musical ability there is a Junior choir.

In addition to the above groups which Donaghcloney Parish runs directly for the benefit of the wider community the Select Vestry makes the facilities available for community events such as Kidney Research and other local charities.

Mission and Evangelism

In addition to all of the above activities, there have been a number of other events and programmes organised to reach out to the local community.

Every Easter and Holy Week, we hold joint services and projects with the local churches in Donaghcloney and Waringstown.

At Christmas, in Donaghcloney & Waringstown, we are involved in the turning on of the tree lights, events which have attendances of over 500 people from the community.

We see helping those in need as a practical way of demonstrating our faith. We therefore also donate from our giving to other charities, eg Bishops Appeal, Crosslinks, Open Doors, S.A.M.S and CMS Ireland

Other ways that our Parish has been involved in the mission of the Church have included the Christmas Shoe Box Appeal with Samaritan’s Purse. Our Church is also involved in collecting food items for the Craigavon Area Foodbank.

Financial Review

The main source of income is derived from Free Will Offering Envelopes. The Financial Statements show a surplus of £6,684 for the year.

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 2022 can be signed off as a going concern.

Parish of Donaghcloney

Page 5

Trustees’ Annual Report for the year ended 31 December 2022 (continued)

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)

As well as Constitutional requirements, Parishes are obliged to implement Diocesan Regulations. The Diocesan Regulations require a financial commitment (Regulation 7.2.2) to become a member of the General Vestry. The members of the Select Vestry of Donaghcloney Parish are its Charity Trustees.

Members of the General Vestry can vote and 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 Incumbent is paid directly by the Parish and receives a Stipend, Office and Locomotory Allowances as approved by the General Synod of the Church of Ireland.

Organisational Structure

The Select Vestry is responsible for the day to day management of the parish. The Select Vestry consists of members of clergy serving in the parish, any curate assistant, the churchwardens, the glebe wardens and twelve other members 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 2022 the Select Vestry met 10 times during the year and the average attendance was 82%.

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 activities entered into during the year have helped to achieve the Parish’s objectives and activities, as well as providing public benefit.

Parish of Donaghcloney

Page 6

Trustees’ Annual Report for the year ended 31 December 2022 (continued)

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.

Mr Kenneth McCoy Treasurer

Mrs Victoria Derby Secretary

Parish of Donaghcloney

Page 7

Independent examiner’s report to the charity trustees of Donaghcloney Parish Church

I report on the accounts of Donaghcloney Parish Church for the year ended 31 December 2022, which are set out on pages 8 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:

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.

Barry Thompson for and on behalf of Barry Thompson and Company Chartered Accountants and Statutory Auditors 76-78 Church Street Portadown BT62 3EU

Parish of Donaghcloney

Page 8

Receipts and Payments Account for the year ended 31 December 2022

Note
Receipts
Donations
1
Proceeds from Fund Raising Events
2
Legacy
Bank & Deposit interest
3
Investment income
4
Rental of premises
5
Collections for Third Parties
6
Graveyard Fees
Other Receipts
7
Total Receipts
Payments
Wages and Salaries
8
Diocesan Assessment
Church Running Costs
9
Glebe Costs
10
Parish Halls Costs
11
Rental Property Costs
12
Administration Costs
13
Charitable Donations
14
Miscellaneous
15
Total Payments
Excess/(deficit) of Receipts over Payments
for the year before
transfers
Transfers
Excess/(deficit) of Receipts over
Payments for the year		 Unrestricted
Funds
2022
£
Restricted
Funds
2022
£
Endowment
Funds
2022
£
Total
2022
£
Total
2021
£
158,480.38
158,480.38 158,427.18
3,205.00
13,619.00
16,824.00
5,065.00
13,600.00
370.67
370.67
430.41
9,068.63
609.74
9,678.37
9,298.64
4,330.00
4,330.00
2,080.00
1,795.00
1,795.00
210.00
2,150.00
2,150.00
2,150.00
492.89
3,560.00
4,052.89
4,813.41
178,097.57
18,974.00
609.74 197,681.31 196,074.64
73,257.94
186.13
73,444.07
49,470.95
13,656.65
35.35
13,692.00
13,800.00
42,643.12
6,519.00
377.79
49,539.91
61,458.38
18,986.29
18,986.29
28,827.31
8,304.90
8,304.90
9,229.27
1,114.15
1,114.15
1,103.35
5,188.46
5,188.46
4,309.08
10,943.63
1,795.00
6.37
12,745.00
14,070.00
4,418.25
3,560.00
4.10
7,982.35
6,657.45
178,513.39
11,874.00
609.74 190,997.13 188,925.79
(415.82)
7,100.00
6,684.18
7,148.85
-
(415.82)
7,100.00
6,684.18
7,148.85

On Behalf of the Trustees

Mr Kenneth McCoy Treasurer

Mrs Victoria Derby Secretary

Parish of Donaghcloney

Page 9

Statement of Assets and Liabilities as at 31 December 2022

Notes
Cash Funds
Current Accounts
16
Total Cash Funds
Investment Assets
Investments in RCB / CIT
Unit Trusts
17
Danske Bank
Investment Property
18
Total Investment Assets
Assets retained for the Parish’s
own use
Parish Halls
19
Glebe House
Glebe Land
Total Assets retained for the
Parish’s own use
Net Assets		 Unrestricted
Funds
2022
£
Restricted
Funds
2022
£
Endowment
Funds
2022
£
Total
2022
£
Total
2021
£
179,055.20
179,055.20
172,371.02
179,055.20
179,055.20
172,371.02
9,477.21
9,477.21
9,477.21
146,665.00
6,400.00
153,065.00
153,065.00
135,000.00
135,000.00
135,000.00
281,665.00
15,877.21
297,542.21
297,542.21
377,231.00
377,231.00
377,231.00
265,000.00
265,000.00
265,000.00
45,000.00
45,000.00
45,000.00
687,231.00
687,231.00
687,231.00
1,147,951.20
15,877.21
1,163,828.41
1,157,144.23

On Behalf of the Trustees

Mr Kenneth McCoy Treasurer

Mrs Victoria Derby Secretary

Parish of Donaghcloney

Page 10

Notes to the financial statements for the year ended 31 December 2022

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.

(i) Assets retained for the Parish’s own use

The assets of the Parish, retained for its own use comprise:-

Holy Trinity Church Building and Graveyard and St Patrick’s Church Building and House 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 Halls

The Glebe House deemed cost is the valuation placed on the property by Land and Property Services. No depreciation has been provided on the glebe house as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years.

Glebe Land is shown at current agricultural value.

ii) Investments

Investment in RCB/CIT Unit Trusts are recorded at cost.

Investment Property deemed cost is the valuation placed on the property by Land and Property Services.

Parish of Donaghcloney

Page 11

Notes to the financial statements for the year ended 31 December 2022 (continued)

1
Donations
F W O Envelopes
Loose Collections
Gift Aid (2021)
Sundry Donations
2
Proceeds from fund raising events
Gift Day
Christmas Fayre
Harvest Appeal
45 in 25
3
Bank interest
No 1 Account
St Patrick’s Fabric Fund
Mission Account
Youth Fellowship Account
4
Investment income
R C B
C I T
Board of Education
Danske Bank
Property Rental
5
Rental of premises
Church Halls
Land Letting		 2022
2021
£
£
123,631.50
123,425.00
1,707.82
431.80
30,986.06
27,651.38
2,155.00
6,919.00
158,480.38
158,427.18
5,065.00
3,205.00
6,519.00
7,100.00
16,824.00
5,065.00
370.67
414.91
14.20
1.27
0.03
370.67
430.41
219.23
209.54
380.78
362.67
148.75
297.50
229.73
229.05
8,699.88
8,199.88
9,678.37
9,298.64
3,930.00
1,680.00
400.00
400.00
4,330.00
2,080.00

Parish of Donaghcloney

Page 12

Notes to the financial statements for the year ended 31 December 2022 (continued)

6
Collections for third parties
Church Army Boxes
Institution Service
Bishop’s Bicycle Ride
Ukraine Appeal
7
Other receipts
Scheme Income
Wayleave
Presentation – Rev G Okikiolu
Sundries
8
Wages and salaries
Clergy
National Insurance
Clergy Pension Fund
Clergy Expenses of Office Allowance
Employment Allowance
9
Church running costs
Lighting & Heating
Insurance
Water Rates
Repairs & Maintenance
Cleaning Materials
Organists
10
Glebe costs
Rates
Repairs & Maintenance
Lighting & Heating		 2022
2021
£
£
200.00
210.00
230.00
620.00
745.00
1,795.00
210.00
394.14
376.70
12.98
11.71
3,560.00
4,418.39
85.77
6.61
4,052.89
4,813.41
58,637.60
35,887.11
6,167.63
2,795.54
13,836.45
12,127.54
970.02
441.97
(6,167.63)
(1,781.21)
73,444.07
49,470.95
8,283.44
2,738.48
5,147.20
4,856.32
433.53
344.45
35,224.64
52,808.65
251.10
170.48
200.00
540.00
49,539.91
61,458.38
1,877.56
1,859.34
16,241.45
25,726.97
867.28
1,241.00
18,986.29
28,827.31

Parish of Donaghcloney

Page 13

Notes to the financial statements for the year ended 31 December 2022 (continued)

11
Parish halls costs
Lighting & Heating
Water Rates
Repairs & Maintenance
12
Rental property costs
Rates
13
Administrative costs
Clerical Help
Photocopier
Printing & Stationery
Postage & Telephone
Bank Fees
Gift Aid Expenses
14
Charitable donations
C M S I
U F M
Open Doors
S.A.M.S
Save the Children
Crosslinks
I C M
Church Planting
Love for Life
C E F
Fields of Life
Gideon’s International
Bible Society
Salvation Army
Church Army Boxes
Adopt-A-Child
Bishop’s Appeal
Ukraine Appeal
Ministry Fund		 2022
2021
£
£
5,887.85
2,003.53
543.62
478.74
1,873.43
6,747.00
8,304.90
9,229.27
1,114.15
1,103.35
1,114.15
1,103.35
80.00
100.00
391.19
100.03
2,757.63
2,285.42
452.07
535.54
445.98
286.05
1,061.59
1,002.04
5,188.46
4,309.08
2,000.00
2,000.00
1,000.00
2,000.00
2,000.00
1,950.00
1,000.00
1,500.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
500.00
200.00
210.00
360.00
620.00
745.00
230.00
12,745.00
14,070.00

Parish of Donaghcloney

Page 14

Notes to the financial statements for the year ended 31 December 2022 (continued)

15
Miscellaneous
Freezer Ministry
Wreath
Study Materials
Sunday School & Youth Fellowship
Website
Catering
Presentation – Rev G Okikiolu
Sundries
16
Current accounts
No 1 Account
Holy Trinity Fabric Fund
St Patrick’s Fabric Fund
Mission Account
Youth Fellowship Account
17
Investment in RCB/CIT union trusts
R C B
C I T
18
Investment property
3 Banbridge Road, Waringstown
19
Parish halls
Holy Trinity Halls
St Patrick’s Hall
20
Reconciliation of Cash Funds
Miscellaneous
Total Cash Funds at Beginning of the year
Receipts for the Year
Payments for the Year
Total Cash Funds at the year end		 2022
2021
£
£
88.28
91.32
20.00
18.00
103.99
570.83
361.78
94.38
265.17
216.00
36.54
3,576.00
4,418.39
3,567.13
1,211.99
7,982.35
6,657.45
58,941.66
44,714.61
97,421.85
109,911.04
22,691.69
16,026.34
1,679.01
40.02
179,055.20
172,371.02
1,940.20
1,940.20
7,537.01
7,537.01
9,477.21
9,477.21
135,000.00
135,000.00
103,848.00
103,848.00
273,383.00
273,383.00
377,231.00
377,231.00
£
334,913.23
197,681.31
(190,997.13)
341,597.41

Parish of Donaghcloney

Page 15

Notes to the financial statements for the year ended 31 December 2021 (continued)

21 Movement in Funds
Endowment funds
Nicholson Bequest
Brown Endowment
Bailie Bequest
Stewart Bequest
Pearson Endowment
Diamond Bequest
Leathem Bequest
Lowther Bequest
Waring Bequest
Atkinson Bequest
McCarten Bequest
Bunting Bequest
Frier Bequest
Wright Bequest
Anon Bequest
Ferguson Bequest
Wright Bequest
Henning Bequest
Purdon Bequest
Anon Bequest
Downshire Bequest
Whaley Bequest
Cranston Bequest
Haddock Bequest
Anon Bequest
Smythe Bequest
Purdon Bequest
Waring Bequest
Restricted funds
No1 Account
Holy Trinity Fabric Fund
St Patrick’s Fabric Fund
Unrestricted funds
No 1 Account
Holy Trinity Fabric Fund
St Patrick’s Fabric Fund
Mission Account
Youth Fellowship Account
Deposit Account
Total funds		 At 1 Jan
2022
Incoming
Resources
Outgoing
Resources
Transfers
£
£
£
£
2,200.00
3.35
(3.35)
2,700.00
4.10
(4.10)
500.00
0.76
(0.76)
1,000.00
1.52
(1.52)
691.31
34.93
(34.93)
60.48
3.06
(3.06)
120.96
6.11
(6.11)
252.00
12.73
(12.73)
4,515.75
228.14
(228.14)
40.32
2.04
(2.04)
90.72
4.58
(4.58)
80.64
4.07
(4.07)
80.64
4.07
(4.07)
161.28
8.15
(8.15)
584.63
29.54
(29.54)
836.62
42.27
(42.27)
21.66
1.09
(1.09)
11.50
1.29
(1.29)
50.00
5.65
(5.65)
7.00
0.79
(0.79)
30.00
3.39
(3.39)
245.83
27.78
(27.78)
37.22
4.20
(4.20)
545.65
61.66
(61.66)
312.81
35.35
(35.35)
50.00
5.65
(5.65)
50.19
5.67
(5.67)
600.00
67.80
(67.80)
15,877.21
609.74
(609.74)
5,355.00
(5,35500)
5,744.00
(5,744.00)
7,875.00
(775.00)
18,974.00
(11,874.00)
44,714.61
169,656.46
(155,429.41)
109,911.04
9,874.88
(22,364.07)
16,026.34
890.00
(1,324.65)
1,679.01
(1,679.01)
40.02
(40.02)
146,665.00
319,036.02
180,421.34
(180,837.16)
334,913.23
200,005.08
(193,320.90)		 At 31 Dec
2022
£
2,200.00
2,700.00
500.00
1,000.00
691.31
60.48
120.96
252.00
4,515.75
40.32
90.72
80.64
80.64
161.28
584.63
836.62
21.66
11.50
50.00
7.00
30.00
245.83
37.22
545.65
312.81
50.00
50.19
600.00
15,877.21
7,100.00
7,100.00
58,941.66
97,421.85
15,591.69
146,665.00
318,620.20
341,597.41

Page 16

Parish of Donaghcloney

Notes to the financial statements for the year ended 31 December 2022 (continued)

Purposes of Endowment Funds

Purposes of Restricted Funds

22 Transactions with the Trustees

The Incumbent and Curate Assistant were paid directly by the Parish as detailed in Note 8.

Land rented to trustees is shown in Note 5.