St Mary's Parish Church, Comber
Trustees, Annual Report and Financial Statements
For the Year ending 31 December 2023
Charity Number: NIC 102535

St. Mary's Parish Church, Comber
Charity Number." NIC 102535
Trustees, annual report and financial statements for the year ending 31 December 2023
Contents
Athninistrative Details......................................... ........................................................................................
Report of the trustees....................................................................................................................................
Independent examiner's report to the charity trustees of St. Mary's Parish Church, Comber.....................
Statement of Financial Activities.................................................................................................................
Balance sheet..........................................................................................
.10
Notes to the financial statements..
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St. Mary's Parish Church, Combcr
Charity Number: NIC 102535
Administratlve Details
Charity name:
Charity registration number:
Address:
St Mary's Parish Cbur¢h
NIC. 102535
Church Office. 24 The Square, Comber. BT23 5DU
Trustees:
Ms Dunna Curry
Mr John Fitchie
Mr David Buchanan
Mr Wilfred Fisher
Mr Herbie Rogers
Mrs Anne I lodge
Mr Samuel Curry
Rev Sam Johnston
Mr Mervyn Jcss
Mr David Peacock
Mr lan Hunter
Mr8 Lynn Jes$
Mr Desmond Mackey
Mr Sui-wing Mo
Mrs Eli2abeth Rogers
Mr Steven Sewell
From 18 April 2023
From 18 April 2023
From 18 April 2023
Until 18 April 2023
Until 18 April 2023
UnLiI 18 April 2023
Mrs Irene Waterson
Mr It￿ McKeown
Mrs Dorothy Brown
Ms Carla Campbell
Prlncipal Office-BeAr¢n
Clergy.. Rev S Johnston
Sexton: Joe Mclver
Honorary Treasurer: David Peacock
Hon(yrary Sccretary.. Wilfie Fisher
ChurLh Warden- R¢clor's: Elizabeth Rogers
Churth Warden - Pcoplc's.. Stcvcn Sewell
Glebe Warden- Recior's: John Fitchic
Glebe Warden - People's.. Herbie Rogers
Independent Examiner
David J. Bennett
9 Londonderry Avenue
Comber
BT23 4DE
Bankers
Danske Bank
Belfast Business Centre
P.0. Box 183
Donegall Square West
Belfa51 BTI 6JS
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St. Mary's Parish Church, Comb¢r
Charity Number: NIC 102535
Report of the trustees
The mistees Presenl the annual report and accounts for St. Mary's Church, Comber for the year ended 31 December 2023.
Objettlves And Actlvltlos
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of St Mary's Parish Church, Comber (the 'Comber Parish,) is to sUPPOrt the advancement of the Christian
religion by promoting, through the work of Comber Parish, th¢ whole niis5ion of the Church. pastoral. evangelistic. social and
e¢umcnical.
Being open to and engaging with society as a whole and offering support for those needing help are fundamental to the practical
deliv¢ry of the benefits of Christianity.
As a result of activily in the pursuil uf th¢ advancLmcnl of the Christian religion, Comber Pdrish has cusiody of property and of
reL'ords. matcrials and artefaLts of significance lo the cultural and rcligious herilage and maint¢'n$￿CC of which Ab undertaken by the
Select Vestry of Comber Parish.
Achlevement. Perfomxnce And Publlc Beneflt
The Trnstees believe that St Mary's Parish Church, Comber succecded in its ¢haritablc purpose in th¢ following ways.
Advanc'emeni OfReligion - Our wor.ship
The Parish of Comber has one Lhur¢h dcdiLated to St. Mary. Founded in AD 1200 as a Cistercian Abbey. Christian worship has
continued here ever since. When the Abbey was suppre55ed by Henry Vlll tn the mid-16th Century. the C.hrislian presen¢e
continued with a planter church in the Tcfonned Anglican tradition known in Ireland as the Church of Ireland. The dedication to St.
Mary remained.
Throughoul a typical year. there 18 public worship each Sunday in St. Mary's. Holy Communion 15 celebrated at 9..￿ am and a main
morning service al I 1:00am. logciher with a scrvicc of Holy Communion each Wednesday morning at 10..00 am. The provision of
online and CD .8¢rvice$ have continued to supplemLnt in-pcrson s¢rvices. Special servic¢s al Easier and Christmas drew large
numbcrs of attendees from the wtdcr community.
Throughout the year the parish fought to provide a p&storal pre.%en¢e through its ministry tcam. Mcmber8 of ihe community
admitted to hoqpital or suflering bcrcavcment8 mak¢ ¢ontacl with the Church and thcir spiritual needs are addr¢%sed. WhLther or not
they are active members of the parish, we have sought to help people in their need.
The Rector, the Rev. Sam Johnston, continued in his appointmeni as the person with pastoral responstbiltty for the part8h. He, alon8
with the other clergy and readers. provided the leadcrship In worship. Truslce me¢tings were Lhaircd by ihe Rev. John%ton.
Property u.se
Our Lhurch halls were available and used regularly ihroughout the year by both members and non-members of the parish, including
a Parent and Toddler Group. Guides and Scouts. iK)th in groups from age 4 to 18; Mothers Union and a Silver Band. Thcsc groups
en¢ouragcd physical activity. community building and %piritual growth.
Other groups also used th¢ church's facilities and. during the y¢ar. these included the Comber Fanners, Market which met on the
rirsi Thursday of each month in the church car park, (weather perniitting).
A fee is Charged to non- parishioner groups and other external organisations for use of the church facililies. The fee ts based on a
standard tariff which is set annually by the Select Vestry. and all income received from the use of church facilities is applied for
charitable purposes in defraying the operating costs. (such &8 heating, lighting. cleaning and maintenance). of opening the church
halls. Parishioner groups using the church tacilitics arc invited to makc a contribution towards these operating costs.
For tlie protection of children, the child pr0￿ctIOn policy of the Church of Ereland (the 'Safeguarding Trust,) regulations are applied
for every instance where children or vulnerable adults att part of the church's life. Scoutg and Guides follow their own policies in
this matter.
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St. Mary's Parish Church, Comb¢r
Charity Number: NIC 102535
Trustees. Annual Report for the year ended 31 December 2023 (continued)
SoL'ial Oulreac'h
The parish has undertaken to engage with the wider society, Particularly those who are vulnerable or disadvantaged, through social
outreach activitics. En the past y¢ar this has taken th¢ fonn of ongoing collcction. .$orting and deltvering of fo(Klstuff. clothes and
household items in partncrship with ihe NeMownaTd.s Foodbank, supporting p￿pIe in need in ihe Ardq area.
Publle Benefit
ose I
The expression of the pre¢epts of the Christian religion through engagement with the g¢nml public. and in particular with the
disadvantaged, the sick, the elderly and the young is a public b¢Dcfit. This can be mcasured and evidencd through increased social
integration and pablornl care delivered at the point of need. The direct bencfil of partiLipation in Church life includes the enjoyment
of public worship and the giving and receiving of pastoral mbnistry, improved understanding of ihe values relating to civic
engagement. cominunity cohesion and providing a bridge between diversc groups as well as improvcd cducalional outcomes
through the Church's ministry of ￿￿Ching. The beneficiaries are ihe g¢n¢ral public, and the public valuation of the benefits can be
evidenced Ihrough attendance at public worship. participation in Church governance and willingness to support through
contribulions the conltnuing witness of the Church. The wider benefit lo the public will outweigh any detriment arising in the course
of Christian outreach. Any private benefit arising out of the fulfilment of our Christian mini%try or to lay staff is essential to the
fultilmenl of the purpose ot- the advancement ot-religion. No Trustee may re¢¢ive remuneration. reward or other private benefit for
carrying out their Trnstee re5wnsibility.
ose2
The direci benefits flowing from thts purwse includ¢ thc provision of archive records, public cnjoyment ofcultural and hisiori
buildings and artefacts such as chuTch plate, furnishings and matcrials as w¢ll as an overall improved appreciation of longstanding
Chri51ian h¥rila¥e. This is dLinonslrated througli on-going provision of aLL¢S% lo records and the use made of these reLordt> in, for
xainplc. rcbcarch and gencalogy, throug7h Lons¢rvdtion efforts in respect of record%, pn)pcrty and art¢facts and the subsequent and
continued requests for acce55 and use of our m¢aterials by wider society. ThLr¢ 14 no harni arising from the purpos¢. The
benefiLiarie.s are the gener81 public. No private benefit is received by Trustees fulfilling their Trustee rcsponsibilities in respect of
thcsc rccords, buildings or artcfa¢ls. bul in th¢ ¢oursc of conscrvalion and to mak¢ thc8c accessible to the public. the ¢nga8ement of
profe%%ional staff and serviLes is essential but incidcnlal to the fuifilment of the purpose.
Flnanelxl Revlew
Finances are managed by the Honorary Treasurer who distributes and presents a financial report to the trustees at the monthly Select
Vestry meetings. The Puri%h operates Separate bank accounts for each of its Funds and further details on the income and expenditure
of St Mary'5 Parish Church durinb) the year ¢an be seen in the Financial Statements. The Parish Church recorded a small surplus at
the end of the year and the financial support of its parishioners during the year is gr8t¢fully acknowledged.
St. Mary's continued with iLs tiind-raiqing initiatives and applications for grant aid to bolqter the Development Fund and secure
finance for a major programme of repairs and upgrddcs to the Chuwh, Glebe Cottag¢ and Halls (the 'Rcnovation Works.). It ig
¢nvi5agcd the8e funding initiativeq will remain op¢n for a period of at leaqt 5 - 7 years to allow for Complction of Ihc Renovation
Works. which it is estimated will ¢051 c.£300.000 (inc. VAT). Deployment of secured funds against contractual commitments
entcrcd into for delivery of the Renovation Works will be deterniincd by the Select Vcstry, under rccomm¢ndation of th¢ Property
and Finance SU1￿cOmmittee$. and phasing of the works is priortitised according to health and safety risk assessments.
During the year, Consarc Dcsign Group were retained to provide specialisl architeclural services relaiing to the like-for-like repair
of detcriuraling stonework and other dilapidalions in the Church's Bell Tower, a Grade B Listed building, which is prioritscd within
the Renvvalion Work5. programine. Th¢ church was ¥enerously awarded grant aid of £9,2.50 towards the cost of these rcpairs
from the National ChurLhe5 Trusl and Benefact Trnsl of £5,IXK) and £4,250 respectively. Both awards are conditional, and the
funding sUPPOrt can only bL applied against expendilure incu￿ed on the Bell Tower repairs (the award from the National Churches
Trust is in the forn] of an offer of financial sUPPOrt that is automatically withdrawn on 9 November 2025, if not used by that date).
Invitations to tender for the Bell Tower repair work were issued on 30th October 2023 to five contractors, of which four completed
tenders were submitted by the closing date of 27th November 2023. An evaluation of the tenders in January 2024 concluded thal
none could be accepted as the costs for the entire project were beyond the immediate means of St. f¥lary's. The programme of
repairs was subsequently revised into two phases. with the initial phase priorilised by Health & Safely considerations and for which
two contractors were invited to lender for the work. Both contractors submitted bids and. following evaluation. a preferred tender
for £12_3,1 (K) for this phase of the Bell Tower repair work was acc¢pted by S¢lcct Vcstry at their mc¢ting on 20 Mdrch 2024.
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St. Mary's Parish Church, Comber
Charity Number: NIC 102535
Trusiees. Annual Report for the year ended 31 December 2023 (continued}
Stsbject to contractual aThangements. and with secured funding for this amount in place. the selected contractor will b¢ appointed to
undertake the initial phase of repair works to the Bell Tower during 2024.
Reserves Pollcy
Si Mary's Parish, Comber ffis bouiid by die Cliurch of Ireland 'Duty of Prudence. for church trusiees to ensure that the parish is and
remains solv¢nt and by annual accounting prinLipIvi lo remain a gFoing LonLern. Our aim bas been to kcL'p sutricient fr¢¢ rts'scrves to
provide. as per yood practice guidelines lor Lharities. cover for beiween 4-6 months in relation to known liabililies.
Funds surplus to these rcquiremenlb &￿¢ set asid¢ for capital building works that maintain the fabric of the church buildings and
various missiun actlVTties. as deiemiined by the Sclect Vestry.
Golng Concern
The trustees have reviewed Ihe bud&Tets for the year ahead and are saiisfied that there are adequate funds in place to ensure that the
Parish can continue its aclivilieb and the financial staiements for the year end 31 December 2023 can be signed off as a going
concern.
Strueture, Covernan¢e and M8nigement
Governing Docvmenl and Constilulion ofihe C.'hurihy
C.h2Pter111 of the Constitution of the Church of Ireland governs Ptirishcs pthd Parochial Organisation. The Select Vesty members
are the Charity Trustees.
Recnlilmenl and Appoinlmenl ofselgci Ye,%lry
All mcmbers of the Church of Ireland who are over the age of18 and are either resident within the parish or live elsewhere bui h8ve
been accustomed mcmbers of lh¢ congre8ation for at l¢asl ihrcc months and ar¢ giving lo th¢ church in a r¢cordable manner. may
register as mcmbers of the General Vestry of the parish. This allvw5 them to aitcnd and vote at meelings of the general veslry and to
btsnd for election tv thc Select Vestry. ML'L'lings of the OcnL'rdl Vei+try are held al least once a year. Thc Select Vestry is elecled as
part of thit> General Veslry meeting. The Selecl Vestry will hold their positions for a period of one year. Select Vestry member% may
be re-elecled annually dnd ihcre is no limil on the number of lem]s which may be served.
Pav and remuncration
ThL' Rcclor rtceives a %tipend and offi¢c and locomolory ullowances in accordanLe with figurc% approved by the General Synod of
thc ChurLh of Ir¢land and pension Lontributions are paid in accordance with Diocesan recommendation.
Organisalional Siructure
The Selccl Vestry is rcspon%iblL for Ihe day-to4ay managcment of the parish. The Select Vcstry consists of the mcmber of the
¢lergy serving in the pori8h. any curate assistant ("the curate'l, the Churchwardens. the Glcb¢wiirdens and generally not more than
twelv¢ other members of the General Ve.8try elected at the Annual Generul Vestry meeting. The Seleci Vestry is chaired by the
incumbent or other M¢m￿r of the clergy o￿1Clai1ng in the parish. Select Vestry member5 are responsible for making decisions on
matters of genernl Concern and importance to the pari%h including deciding how parish funds are to be applied. The Select Vestry
m¢¢ts al times fixed by ihe members or by the diocesan synod. Special meetings may be convened at any time by the Chairperson or
the Churchwardens.
The Select Vestry of St Mary's Parish Church. Comber have established three sU￿¢0MmIttee$. the Finance Committee. Property
Committee and HR Committee to consider relevant Matter.￿ and make recommendations to the trustees for decision making
purposes. The finance and propety committee5 meet regularly to respectively oversee the management of finances. (including the
use of fL￿dS for projects), and ensuring that every aspecl of the church and halls are inspected rcgularly. and remedial or pernunent
repairs effected immediately. The HR Commit*e meets on an ad-hoc basis, as required, to consider employer related matters.
Statement of Trustees, Re5ponsibRlities
The trustees are responsible for preparing the Trustees. Report and the financial .4tatements in accordance with applicable law and
regulatinns.
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St. Mary's Parish Church, Comber
Charity Number: NIC 102535
Trnstees. Annual Report tor the year ended 31 December 2023 (continued)
The law applicable th charities in Northern Ireland requires the twstees to prepare fuwicial statements for each financial year. Under
that law the trustees have prepared the financial stalemenls in accordance with Generally Accepted Accounting PractiL¢ in the United
Kingdom {a¢counting standards issued by th¢ Financial Reporting Council in the UK, including Charilies SORP (FRS 102)
"Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities prcparing thcir accounts in
acknordance wilh Ihc Fijiancial Reporiing Sldnddrd iipp1iLdbl¢ in ihe UK and Republic of Ireland (FRS 102)" and promulgated by the
Trusi¢es' Annual Report for ihe year ended 3 E December 2023 (continued)
Institulc of Chartered Accounlants in the United Kingdom and United Kingdom LAW). Under that law the trustees must noi approve
the financial statements unless ihey are sati%fied that ihey give a true and fair view of the state of the affairs of the charity and of the
staiement of financial attivities of the charity for that period.
In preparing the5¢ financial ststements. the trustees are required io:
select suitablc accounting policies and then apply them consistently.
make judgments and estimates Ihdt are reasonable and p￿delll
state whether the tinan¢ial statements have been prepared in a¢cordance with applicable Ac¢ountTng Standards and idcntify the
standards in question . subject to any malerial departure5 being disclosed and explained in the financial statements- and
prepare the financial stateTn¢nts on the goin8 concern bagis unless it is inappropriate to presume that th¢ Paribh will ¥vntinue &%
a going concern.
The trustees are responsible for keeping accounting records that are sutTicient to ghow and explain the Parish's Iransactions and
disclose with reasonable accuracy al any time the financial position of the Pari8h and enable them to ensure that the financial
slalcincnts comply with Ilie Charities Act (Nortllem Ireland} 2008. Ihe Charity (Accounts and Reports) Regulations (Northem Ireland)
2015 and Ihe pmvi8inn Df the Constitutinn nt'the Church of Ireland. Thcy are al.go respon8tble for sateguarding the assets of the Parish
and hence for thking reasnnahle %teps for Ihe prevention and ddection of fraud und other irregularities.
Signed on Behalf of the Trustees
Revcrcnd Sa
Johnston. Rector
id Pcdcolk, Hon. Trea¥urcr
Dale 20 March 2024
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