Gartree Parish Church - Crumlin Trustees, Annual Report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2023 Charlty Number NIC102088 Gartree Parish Church - Crumlln Annual report and flnancial statements for the year ended 31 December 2023 Contents Pages Reference and administrative details Trustees Annual Report Independent Examiners Report Receipts and Payments Account Statement of Assets and Liabilities Notes to the financial statements. 10-11 Gartree Parish Church - Crumlin Reference and administratlve details Charity Name.. Gartree Parish Church - Crumlin Charity Registration Number: NIC 102088 Trustees Mr Robert Graham Mrs Marlene Manderson Mrs Donna Elizabeth Francis Mrs Ethel Bushe Mr Trevor McKinstry Mrs Amanda Spears Mrs Louise Cormican Mr Stephen Henry Rev John Farr Mr Norman M¢Bride Principal Office-bearers Chairperson Rev John Farr Treasurer Louise Cormican Independent Examiner John Mccleary FCA Mccleary and Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisbum Co Antrim BT28 1TP Gartree Parish Church - Crumlin Trustees, Annual Report for the year ended 31 December 2023 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Gartree Parish Church for the year ended 31 December 2023. Objectives and Activities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of Gartree Parish Church is to support the advancement of the Christian religion by promoting, through the work of the congregation the whole mission of the Church, pastoral. evangelistic, social and ecumenical. Being open to and engaging with society 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, Gartree Parish Church has custody of certain property, records, materials and artefacts which sre of significance to the cultural and religious heritage of the whole community, the maintenance of which is undertaken by the select vestry of Gartree Parish Church. Achlevements, Performance & Publlc Benefit The church was once again heavily involved within the local community during 2023 and this involvement will Continue in the future. Financial Review The income for the church from various sources was £31,211.27 with outgoings of £39,123.75. giving an excess of expenditure over Income of £7.912.48 (2022 Surplus £13,511.85). The bank and cash balances at 31 December 2023 were in Surplus to the value of £54,855.45. {2022 Surplus £62,767.93). It is the trustee's policy to hold reserves sufficient to cover unexpected emergencies and to have adequate reserves for church property maintenance and to further the objectives and activities of the parish. Going Concern The trustees have reviewed the budget for the year ahead and are satisfied that there are adequate funds in place to ensure the church can continue its activities and the financial statements for year ended 31 December 2023 can be signed off as a going concern. Gartree Parish Church - Crumlin Trustees, Annual Report for the year ended 31 December 2023 (continued) Structure, Governance and Management Governing Document and Constitutlon of the Charity Gartree Parish Church is governed and managed in accordance with the constitution of the church of Ireland. The select vestry members are the charity trustees. Recruitment and Appointment of Select Vesty (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 Ihe number of terms which may be served. 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, any curate assistant ("the curate"), 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 2023 the Select Vestry met 6 times during the year. Compliance with Publlc Benefit The Parish has considered 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. Statement of Trustees. Responsibilitles 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. Gartree Parish Church - Crumlin Trustees, Annual Report for the year ended 31 December 2023 {contlnued) Statement of Trustees. Responsibilities (continued) 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 Trustee: Louise Cormican Trustee: Donna Francis Date: 17 April 2024 Gartree Parish Church - Crumlin Independent Examiners Report to the Trustees of Gartree Parlsh Church - Crumlin I report on the accounts for the year ended 31 December 2023 set out on pages seven to ten. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparalion 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 to follow the procedures laid down in the General Directions given by the Charity. Commission (under Section 65{9)(b) of the Charities Act)., and to state whether particular matters have come to our attention. Basis of the Independent examinerfs 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 Charities Commission for Northern Ireland under section 65(91{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 of disclosure 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 examine￿$ 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. ccleary FCA Mccleary & Company Ltd Chartered Accountants Garvey Studios 14 Longstone Street Lisburn Co. Antrim BT28 1TP Date.. Gartree Parish Church - Crumlin Receipts and Payments Account for the year ended 31 December 2023 Unrestricted Restricted Funds Funds 2023 2023 Total 2023 Total 2022 Note Recei Freewill Offering Plate & loose Collections Donations Diocesan Scheme Bank Interest Received Investment Income Randox Donation Fundraising GiftAid Quiz Night Miscellaneous Receipts Bequest Graveyard Income Auction Heritage Day Power Nl Grant Received Totsl Recei ts 12.821.26 1.407.82 100.00 50.00 12,871.26 12,687.20 1,407.82 1,613.30 513.78 4,615.00 167.78 40.55 725.73 413.78 316.66 757.84 316.66 757.84 3,000.00 6,363.80 3.000.00 6.363.80 52.56 1,880.18 1,475.00 105.00 499.11 40.00 499.11 40.00 750.00 3,801.00 290.00 600.00 14,457.69 31,211.27 29,748.67 750.00 3.801.00 290.00 6.386.37 600.00 16.753.58 Pa ments Contribution to Minister Costs Preaching Assistants Diocesan Levies & Charges Electricity Water Rates 7,380.00 220.00 1,431.60 7,380.00 220.00 1,431.60 262.08 6,160.62 1.804.19 130.04 69.25 1,227.00 1,247.24 1,963.00 76.73 472.00 1.450.15 1,600.00 76.73 472.00 1,450.15 1.600.00 5,626.88 208.23 1,330.96 8.200.00 Insurance Ground Upkeep Building Work Bank interest & Charges Sundry Donations New Organ Organist New Carpet Fundraising Computer Accountancy Total Pa ments 5,626.88 122.97 653.30 8.200.00 85.26 677.66 175.91 1,741.00 100.00 500.00 2.140.00 2,140.00 8,169.20 8,169.20 380.00 380.00 364.50 59.99 438.00 432.00 23.152.35 39.123.75 16.236.82 438.00 15,971.40 Excess of Payments over Receipts for the year before transfers 782.18 (8,694.66) (7,912.48) 13.511.85 Transfers Excess of Payments over Receipts for the year 782.18 (8,694.66) (7,912.48) 13.511.85 Gartree Parish Church - Crumlin Receipts and Paymenls Account for the year ended 31 December 2023 (continued) On Behalf of the Trustees Trustee.. Louise Corniican Trustee: Donna Francis Date: 17 April 2024 Gartree Parish Church - Crumlin statement of Assets and Liabilitles as at 31 December 2023 Unrestricted Restricted Funds Funds 2023 2023 Total 2023 Total 2022 Cash Funds General Account Building Repair Account 28,079.22 28,079.22 26.776.23 27,297.04 35,470.89 26,776.23 Total Cash Funds 28,079.22 26,776.23 54,855.45 62,767.93 On Behalf of the Trustees Trustee: Loulse Cormican Trustee: Donna Francis Date: 17 Aprll 2024 Gartree Parlsh Church - Crumlin Notes to Ihe financial statements for the year ended 31 December 2023 1. Accounting policles 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 Parlsh's own use The assets of the Parish, retained for its own use comprise of: . Church Building and Graveyard Parish Centre 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 Centre is not separable as an individual asset. As such it is deemed to be a Heritage asset and no value is ascribed to it in the statement of assets and liabilities. ii) Investments Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and investment in RCBICIT 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. 2. Reconclllatlon of Cash Funds Total Cash Funds at Beginning of the year Receipts for the Year Payments for the Year 62,767.93 31,211.27 {39,123.75) Total Cash Funds at end of the year in Surplus 54,855.45 10 Gartree Parish Church- Crumlin Notes to the flnanclal statements for the year ended 31 December 2023 (contlnued) 3. Movement in Funds At1Jan 2023 Incoming Resources Outgolng Resources At 31 Dec 2023 Transfers Restricted funds Buildings Fund 35,470.89 35.470.89 14,457.69 14,457.69 23,152.35 23,152.35 26,766.23 26.766.23 Unrestricted funds General Fund 27,297.04 27,297.04 16.753.58 16,753.58 15,971.40 15.971.40 28,079.22 28,079.22 Total funds 62,767.93 31,211.27 39,123.75 54,855.45 Pur oses of Restricted Funds Building Fund- This is a fund to assist with the maintenance and repair of the church buildings. 4. Transactions wlth the Trustees No trustee received any remuneration or reimbursement of expenses 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. 5. Governance Costs Governance costs of £438.00 were incurred during the year, of which £438.00 relates to fees paid to the independent examiner.