2022-12-31-annual-report

Magheragall Parish Church

Representative Church Body

Charity Accounts For Northern Ireland

Trustees’ Report for the year to 31[st] December 2022

Magheragall Parish Church

Charity Commission Number 101585

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Magheragall Parish Church

Magheragall Parish Church Annual Report for the year ended 31[st] December 2022

Contents

Page Number	Content
1	Cover page
2	Contents page
3	References and administrative details
4 - 6	Trustees’ Report
7	Statement of Trustees’ responsibilities
8	Independent Examiner Report
9	Financial Statements

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Magheragall Parish Church

References and administrative details

Charity Name: Magheragall Parish Church Charity Registration Number: 101585 Contact Address: 70 Ballinderry Road Lisburn BT28 2QS

Trustees

REVD. NICHOLAS JOHN DARK MRS YVONNE BELSHAW MR RICHARD BELSHAW MR JOHN WILLIAMS MRS KATHLEEN LEATHEM MR NEILL HEASLIP MR BRIAN NETTLESHIP MRS ELIZABETH PARK MRS JANICE CLARKE MR ROBERT MOORE MR RONALD TEAGUE MR ROBERT HARRON MR STEPHEN WALKER MR SAMUEL GREENFIELD MISS VALERIE HARRON MRS ISMAY MOORE

Principal Office-bearers

Clergy: Reverend N. J. Dark Church Treasurer: Mr William Leathem Church Warden - Clergy: Mrs Ismay Moore Church Warden - People: Mr Robert Moore

Independent Auditor

Michael McCarter FCA Institute of Chartered Accountants in Ireland Jackson Andrews Chartered Accountants & Statutory Auditor 6 Mandeville Mews Portadown County Antrim BT62 3NS

Bank Details

Ulster Bank Limited 18 Bow Street LISBURN BT28 1BN Tel: [phone]

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Magheragall Parish Church

Trustees’ Annual Report

The Trustees of Magheragall Parish Church are pleased to submit their report and accounts for the period 1[st] January 2022 to 31[st] December 2022.

Objectives and Activities

The charitable purpose of Magheragall Parish Church of the Church of Ireland is the advancement of the Christian religion.

The principle function of Magheragall Parish Church is to support the advancement of the Christian religion by promoting, through the work of Magheragall 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, Magheragall 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 the church.

Achievements, Performance & Public Benefit

We are a very busy parish with the Word of God and pastoral care being at the centre of all we do. Church services include: 11 am worship every Sunday morning. On the first Sunday of the month, at 11 am, we hold a Sunday’s Cool Service. Sunday School and JAM (Jesus and Me), the group for the older children, is held each Sunday morning from 10 to 10.45 am apart from the first Sunday when they help with the Sunday’s Cool service. Evening services, prior to Covid, were held every Sunday at 6.30 pm, however, these have not recommenced, rather, we now have a mid-week Communion service at 10.30 am on Wednesday mornings. Holy Communion is also provided on the third Sunday of the month at 9.30 am and the second Sunday at 11 am. The services are recorded and uploaded onto Facebook and YouTube. The different timings are to facilitate all of the congregation to encourage regular worship. Special services and additional services are conducted throughout the year, for example, for healing, Easter, Harvest, Christmas, Remembrance, weddings and funerals. The church complies with all health, safety and disability requirements to adhere to public benefit. All members of the church and wider community are catered for. This is to achieve our charitable purpose of the advancement of the Christian religion.

Pastoral care is core to the advancement of the Christian religion. The Rector and other parishioners regularly visit those who are in need of care and support is given through all of the numerous church groups which operate in the church hall and church during the week. These include: Bible Study (Online), Choir, Praise Group, Craft and flower classes, Friendship Group (Seniors), Rambling Club and Mothers’ Union. These groups are open to all

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Magheragall Parish Church

Magheragall Parish Church supports various missions and charities through the year by holding social events open to the whole community. Examples include: Church Army, Leprosy Mission, CMS Ireland and Friends of Cancer in this current year. We as Trustees confirm we have mitigated, as far as possible, any potential harm from the activities e.g. Child Protection policy and health and safety requirements.

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.

Financial Review

Overall, our income decreased from 2021 by £354,299.96 due to a benevolent legacy in 2021. Voluntary giving has increased by £25,539.08 from 2021. Fundraising was still down prior to Covid but we were able to run a number of fundraising events in 2022.

The General Fund is sitting at £1,055.40 but with the addition of the Reserves’ balance, our closing balance is £8,121.06. Restoration Fund has a balance of £15,155.81. Restoration was carried out on the Church, Sexton’s bungalow and the Rectory. Graveyard Fund has a balance of £16,389.54.

Magazine Fund with envelopes and adverts is just covering expenses. The cost of the leasing of the photocopier is covered by the church.

Car Park Fund has remained unchanged from last year at £31,756.14. This is due to the poor quality work that was carried out so we are currently in negotiation with the contractor about re-doing the work. We have received planning permission approval for a small extension to the graveyard which has also held up the completion of the car park. When the works have been carried out to a satisfactory standard, payment will be made from this account.

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 Magheragall Parish can continue its activities and the financial statements for the year ended 31[st] December 2022 can be signed off as a going concern.

Structure, Governance and Management

Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees.

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Magheragall Parish Church

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 to the number of terms which may be served.

Pay and Remuneration

The Incumbent’s stipend is paid directly by the parish. As per circular ‘Diocese of Connor, November 2021 Stipends and locomotory and office allowances’, the Incumbent of Magheragall Parish Church receives a stipend, locomotory and office allowances in accordance with figures 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 the member of the clergy serving in the parish, two churchwardens, two glebe wardens and twelve other members of the vestry elected at the Annual 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 ten times during the year and the average attendance was 72 %

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.

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Magheragall Parish Church

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.

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Magheragall Parish Church

Independent Examiners Report to the Trustees

See Attached

Financial statements for the year ended 31st December 2022

See Attached

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.

See Attached

Statement of Assets and Liabilities

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

The assets of the parish, retained for its own use include:

• Church Building and Graveyard

• Parish Hall

• Rectory

• Sexton’s bungalow

• 37 Maghaberry Road

The Church Building, Rectory 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 built in 1970. There are no reliable records of the cost of this construction and valuation approach for such a building lacks sufficient reliability. As a result, this building is not recognised in the parish Statement of Assets and Liabilities.

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Magheragall Parish Church

Statement of Assets and	Unre-	Re-	Com-	Period
Liabilities	stricted	stricted	mitted	2022
Bank & deposit balances brought for-
ward	9,176.46	459,750.06	4,224.61	473,151.13
Excess of Receipts over payments for
the year	4,681.10	-47,713.85	110.45	-42,922.30
Transfers between funds	-1,061.70	61.70	1,000.00	0.00
Bank & deposit balances carried for-
ward	12,795.86	412,097.91	5,335.06	430,228.83

5. Transactions with the Trustees

One Trustee and one person related to a Trustee had a personal interest in one contract/transaction entered into by the charity during the year.

6. Governance Costs

Governance costs of £1980.00 were incurred during the year of which £1980.00 relates to fees paid to the independent examiner. Governance costs are included within Finance and Professional Costs in the Receipts and Payments Accounts.

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