TULLYLISH PARISH CHURCH CHARITY NO 101676 COUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025
REPORT TRUST: Tull lish Parish Church. Charity Number- 101676 I report on the accounts of the Trust for the Year Ended 31st December 2025, which are set out on pages 3-8. Respectlve responsibllities of charlty 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 E] follow the procedures laid down in the general Direttions given by the Commission under section 65{9)(b) of the Charities Act state whether particular matters have come to my attention. Basls of Independent examlner'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 conceming any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records We 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 (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, and I have found no matters that require drawing to your attention. David Topley MIATI MArr Date: 24th March, 2026
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T111$h Parlsh Churth f4otesto thE Financial Statements ForThe Year Ended 31st December 21125 ststement of Assets & U•bllltSes as at 31st Oecember 2025 Unrestrlrtod Funds 2025 Restrided Endowment Funds 2025 Tot•1 2025 Totsl 2024 Cash Fund5 Current Accounts 38.845 162.981 201,826 227,824 Deposlt Accounts 112.161 112.161 107,859 Tol•l Cash Fundi 151.006 162.981 313,987 335,683 Assets retalned lortho Parfsh's own Glebe House Glebe Cottage Glebe Land Parlsh Hall EquSpment 462,887 84,551 32,LMI 463.822 12,954 462.887 84.551 32,IX#) 463,822 12.954 462.887 84.551 32.c(K) 463,822 5,804 Total Assots r•tsltted for the Parfsh's own use 1,056,214 1,056.214 1.049.064 UabllltSes Loan Account Total U•bllltl•s la We approve ofthese accounts and confirm that we have made avaIlae all relevant retords arKI information for thelr preparatlon. Aev. Robert C mh Hon. TreasurerSamuEI Walker Pa8e 4
Tullylish Parish Church Notes to the Financial Statements For The Year Ended 31st December 2025 Accounting Policles: Set out below are the principal a¢¢oUnting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabiliiies. lal Receipts and Payments Account All items of income and expenditure included within the Receipts and PaymÈnts Account have been accounted for on a cash receipts basis. Ibl Statement of Assets and Llabllltles 11) Assets retalned for the Parish's own use The assets of the Parish retained for its own use comprise'.- Church Bulldlng and Graveyard Parlsh Hall Glebe House Glebe Cottage Glebe Land$13 a¢res of grallng landl Equipment (Lawn mower* proSertor, new k5tchen unlts et<) The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP IFR51021. These Heritage assets are not included in the statement of assets and1Sabilities as information on the cost or valuation is not available and such informaiion cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish. (This will be the most common accounting policy, where the Church Is not deemed to be a heritage asset specific advice will need to be taken). The Parish H411, Glebe House, Glebe CottaBe and Glebe Lands are ascribed a value based on the insurance valuation. No depreciation has been provided on the Glebe House etc as the cUrnt estimated residual value Is not less than its carrying value and the remainin8 useful life currently exceeds SO years. The mlnimum threshold of cost for an item to be considered to be capitalised as a fixed asset is not less than £lOOO.00. RecondllatSon of Cash Funds Total Cash Funds at the be8lnnlng of the year: 335.683 Receipts for the year Payments for the year Transfers 137.065 -158,761 Total Cash Funds atthe end of year 313.987 Pa8e 5
Tullylish Parish (hurch Notes to the Financ•al Statements For The Year Ended 31st December 2025 Movement in Funds At 1st Jan 2025 Incomini Resources Out80in8 Resources At 31st Dec 2025 Tronsfers Endowment Funds Totals Restrlcted Funds Graveyard Fund 1,208 1.661 .3,799 2,520 1,590 Totals 1,208 1.661 -3.799 2,520 1.590 Unrestrf¢ted Funds General Fund Danske Building Fund General Fund Danske Propèrty & Maintenance Fund Danske Deposit Fund Danske Investment Fund Danske Fixed Term Fund Danske Fixed Term Fund Ulster Bank Fixed Term Fund 8,135 54,087 9.693 154.702 57,641 66,771 .72,353 2,610 14,500 -14,500 -2,520 7,923 23,748 7,173 161.391 6.689 272 1.463 1.529 1,038 7,938 37.146 41,037 26,040 35.683 39,508 25,C Totals 334.475 135.403 -154,963 -2.520 312.397 Total Funds 335.683 137.064 -158.762 313.987 Pu ose of Re5trlcted Funds Graveyard Fund .. This fund is for the general maintenance of the church graveyard. Pu ose ol Unrestricted Funds General Funds: These funds are for the general running of the church, to provide a stipend to the Rector. etc. Building Fund Thi5 Fund is for the general maintenance of chvrch buildings and to assist in any development costs. Deposit Funds: These funds assist the general funds and any church developments etc. Page 6
TulEylish Parish Churth Note5 to the Flnan¢lal Statements ForThe Year Ended 31st December 2025 Men Fellowshlp. Womens Fellowshlp. tholr. bowli Club,Tue%lay Lunth aub. Autumn Leave8 Glrls Brigadè And Sunday Sthool. Eight other accounts were operated durin8 the year as detailed below: Men's Women's Fellowship Fellowshlp 8owlln¢ Club thoir 8alance a5 at 1st January 2015 327 459 597 Income Expenditure -120 -192 -35 .125 B•l•nce a$ at 315t December 2025 56 135 430 472 Ttsesd•y Lunth Club Autumn Leaves Youth Mlnlstry Sundav School Balince •$ at 1st January 2025 151 132 1.907 50 Income 14 532 Expendlture -165 462 .30 Balance as at 31st December 2025 202 4,765 50 Collertlons for Thlrd Partles 2025 2024 Asla Link Cr0551inks Leprosy GAFCON Madri Womens Centre Society for Irish Missions GROW YOUNG DISCIPLES MWANGI MISSION St John's Ambulance CEF GNFE MARIDI BICYCLES RBL POPPY APPEAL Kldney Re5earth 500 soo 290 500 210 2,133 soo 1,5C¥) 200 1,250 753 240 850 850 loo 200 7,373 5,703 Page 7
Tullylish Parish Church Notes to the Flnan¢ial Stattments ForThe Year Ended 31st Dernber 2025 Transartlons wlth the Trust*Ès Rev Robert C Smyth received Stipend and Locomotory expense5 01 £31.408.52. Mr S M Vint's Company S M Vint & Co recer4etl a payment for Pa011 work 01 £313.20. No other trustee received any renumeration or reimbursement of expen5e5 during the year. No trustee or person related to a tfV5tee had any personal interest in any contract or transactlon entered into by the charity durinB the year. Gtw•manct C05tS Goverante cost5 incurred durin8 the year amounted to £8, belng payment to Independent examSner D Topley & Co Ltd. Page 8