I tll St Mary's Parish Church, Comber Trustees, Annual Report and Financial Statements For the Year ending 31 December 2024 Charity Number: NIC 102535
St. Mary's Parish Church, Comber Charity Number: NIC 102535 Trustees, annual report and financial ststements for the year ending 31 December 2024 Contents Administrative Details.... Report of the trustees............................................................................................................,....................... Indepcndent examiner's report to the charity trustees of St. Mary's Parish Church, Comber..................... Statement of Financial Activities................................................................................................................. Balance sheet..............................................................................................................................................10 Notes to the fitwicial statements................................................................................................................ Page 2
St. Mary's Parish Church, Comber Charity Number. NIC 102535 Administrative Details Charity npane.. Chariry registration number: Address.. St Mary's Parisb Churth NIC 102535 Church Office, 24 The Square, Comber. BT23 5DU Trustees: Mr John Fitchie Mr David Buchanan Mr Wilfrcd Fisher Mr Herbie Rogers Mr Steven Sewell Mrs Eli7abeth Rogers Rev Sarn JohDStOD Mr Mcrvyn Jess Mr David Peacock Mr Tan Hunter Mrs Lynn Jess Mr Peter Niblock From l O April 2024 From 16 May 2024 Until 6 Junc 2024 Mrs Elaine Fyfe Ms Donna Curry Mr Samuel Curry Mr Sui-wing Mo Mrs Trcnc Waterson Until 8 May 2024 Until 10 April 2024 Until l O April 2024 Until 10 April 2024 Until l O April 2024 Mrs Anne Hodge Mr Desmond Mackey Princlpal Office-Bearers Clergy.. Reverend Sam Johnston Sexton.. Joe McIver Honorary Treasurer.. David Peacock Honorary Secretary= Wilfie Fisher Church Wardcn- Rector's: Herble Rogus Church Warden - People's.. Elaine Fyfe Glebe Warden- Rector's: Jol)n Fitchie Glebe Warden - People's: Herbie Rogers Tndependent F.xaminer David J. Rennett 9 Londondeny Avenue Comber BT23 4DE Bankers Danskc Bank Bclfast Business Centre P.0. Box 183 Donegall Square West Belfast BTI 6JS Pagc 3
SL Mary, s Parish Church, Comber Charity Number: NIC 102535 Report of the trustees The trustees present the aDnual report and acwunts for SL Mary's par churc Comber for tlie year ended 31 December 2024. Objectives And Activities The charitable purpose of the Church of Ireknd is the advancement of religioD. The principal function of St Mary's Parish Church, Comber ("SL Mary's,) is lo support the advancement of the Christt'an Teligion by promoting, through the work of Comber Parish, the whole mission of the Church, pastoral. cvangelistic, social and ecumenical. Being open to and engaging with society as a whole and offering support for those needing help are fijndamental to th¢ practical delivery of thc benefits of Christianity. As a result of activity in the pursuit of tbe advancement of the Christian religion, St. Mary's has custody of property attd of records, materials and artefacts of significance to the culturdl and religious heritage and maintenance of which is undertaken by the Select Vestry of St. Mary. AchlevemenL Perfornlance and Public Beneflt The Trnstees believe that St Mary's has succeeded in its charitable purposc in the following ways. Advancemenf OfReligion- Our Fyorxhip The Parish of Lombcr has one church dedicated to St. Mary. Founded in AD 1200 as a Cis*rcian Abbey. Christian worship has cunlinucd hcrc cver sincc. When th¢ Ablxy was suppressed by Hcnry Vlll in thc mid-16 Century, Ihc Christian prLscnce continued with a planter church in the reforn]ed Angli¢an tradition known in Ireland as th¢ Church of Ircland. The dedi¢8th'on to St. Mary remained. Throughout a typical year. thcre i.s public wor8hip each Sunday in St. Mary's. Iloly Communion is celebrated at 9..00 arn and a main morning scrvice at I I..00am. togeihcr with a servicc of Holy Communion each Wcdncsday morning at l O..00 am. A family Holy Communton is also celebrated on the first Sunday of each month at the main morning seryirx. The provision of online services lias continued to supplement in-person services. Special services at Easter and Christmas drew large numbers of attendees from the wider comrnunity. Throughout the ycar St. Mary's sought to providc 8 pastoral presence through its ministry team. Members of the community admitted lo hospital or suffering bereavements contact the Church and their spiritual needs are addressed. Whether or not they are active Inembers of the parish, we have sought to help people in their need. Th¢ Rcctor. the Rcv. Sam Johnston, continued in his appointment as thc pcrson with pastoral responsibility for the parish. He, along with the other cl¢r8y al readers, provided the Icad¢rship in worship. Trustee meetings w¢r¢ Chaired by the Rev. Johnston. Propei'ty Use The church's halls were available and used Tegularly throughout the year by both members and non-members of the parish, including a Parcnt and Toddler (iroup; Guides and Scouts, both in group5 from age 4 18, the Mothers Union and 'Friday Crafters,. These groups encourdged physical aclivity, community building and spiritual growth. Other groups also used the church's facilities, and during the year these included the Comber Farniers. Market which met on the first Thursday of each month in thc church car park, (weathcr pcrniitting). A fee is charged to non- parishioner groups and otheT external organisations for use of the church facilities. The fee is based on a standard tariff which is set annually by the Select Vestry, and ail income received from th¢ use of church facilities is applied for charitable purposes in defraying the operating costs. (such os heating, lighting, cleatiing and mainien8nce), of opening the church and the halls. Parishioner groups using the church facilities not charged but invited to c%Jntribut¢ towards these operating costs. For the protection of children, the child protection w)li¢y of the Church of Ireland (the 'Safeguarding Tnt.) regulations are applied for every instance where children or vulnerable adults are part of the cburch'5 life. Scouts and Guides follow their own policies in this n]atter. Page 4
St. Mary's Parish Church, Comber Charity Number: NIC 102535 Trustses. Annual Report for the year ended 31 D¢mber 2024 (continued) Social Outreach St. Mary's has undcrtaken to engage with the widcr society, parn"cularly those who are vulncrdble or disadvantaged, through social outre&ch activities. In the pasl year this has takcn thc fonn of ongoing collection, sorting and dclivcring of foodstuff, clothes and bouschold itcrns in parthership with th¢ Ncwtownards FoodbanL supportmg people in necd in the Ards area. In addition. tbe parish arranges for donations of children's toys for distribution through the Salvation Army. Public Benefit Pur ose I The expression of the precepts of thc Christian religion througb engagement with the generdl public, and in particular with the disadvantaged, the sicL the elderly and the young is a publtc benefit. This can be measured and evidenced through iticrcased social integration and pastoral care delivered at the point of need. The direci benefit of participation iu Church life includes tbe enjoyment of public worship and the giving and receiving of pastoral ministy. improved ulldetstanding of the values relating to civic engagemen¢ community cohesion and providing a bridge between thverse groups as well as improved educational outcornes through the Church's ministry of teaching. The beneficiaries are the general public, and the public valuatioTh of the benefits can be evidenced through attendance at public worship, participation in Church governance and willingness to support through contributions the continuing withess of the Church. The wider benefit to the publi¢ will outweigh any detriment arising in th e course of Christian outreach. Any privale benefit arising out of the fulfilment of our Christian ministry or to lay stsff is essential to the fulfilment of the purpos¢ of the advancement of religion. No Trus*e may Feccive rcmuncration, reward or other private benefit for carrying out their Trustce responsibility. ose2 The direct benefits flowing from this PUTPOSC include the provision of archive rerds, public cnjoymcnt of cultural and historic buildings and artefacts such as church plate, fillmishings and materials as wcll as an overall improved appreciation of longstanditsg Christian heritage. This is demonstr8ted through on-going provision of access io Tccords and the use rnade of these records in, for example, research and genealogy, through conservation efforts in rcspccl of records. propety and artefac(s and the subsequent and continued requesrs for access and use of our materials by wder society. There is no haTm arising from the purpose. The beneficiaries are the general public. No private benefit 1$ received by Trustees fijlfilling their Trustee resp)nsibilib'es in respect of these records, buildings or arlefacts, but in the course of conservation and to make thcsc accessible lo the public, thc engagement of professional staff and services is essential but incidental to the fulfilmen¢ of the putpose. Flnanelal Revlew Finances are managed by the Honorary Treasurer who distributes and presents a financial report to the trnstees al the monthly Select Vestry meetings. St. Mary's operates sepaTatc bank accowits for eacb of its Funds and rther details on the income and expenditure of the church during the year, and its state of affairs at the end of the year. can be seen in the Financial Ststernents. St. Mary, recorded a small sU]uS at the end of the year and th¢ financial support of its parishioners is gratefiilly acknowledged. St. Mary's continued with its fund-rJi5ing initiatsves and applications for grant aid to IKJlster the Development Fund and secuTe finance for a major programme of repatrs and upgrad¢s to the ChuTch, Glebe Cottage and Halls (the 'Renovation Works,). During the year. St. Mary's hosted a May F2yre that was well attended by the local cornmunity and raised £2.770 for the Development Fund. It is envisaged these funding initiatives will remain open for a period of at least 5- 7 years to allow for Completion of the Rcnovation Works, which it is estimated will cost c.£300,000 (inc. VA T). Deploymeni of secured funth against contractual commitments for delivery of the Renovation Works programme WAII be detemiined by the Seleet Vesty, under recommendation of the Property and Finance sub-Commite8, and plwing of the works is prioritised according to health and safety risk assessments. In 2023. Consarc Design Cyraup were retained to pmvide specialist architectrjral services relating to the like-for-like repair of deteriorating stonework and other dilapidations in the Church's Bell Tower, a Grade B Listed building, which is prioritised within the Renovation Works programme. Also. in 2023. St. Mary's was generously awarded grJnt aid of £9,250 towards the total cost of these repairs from the National Churches Trust and Benefact Trust of £5.000 and £4,250 respectively. Both awards are conditional, and the fiLnding support can only be applied against expenditure incuTred on the Bell Tower repairs. (the award frorn the National Churches Trust is in the forni of an offer of fllwicial supN)rt that is automatieaily withdrawn on 9 November 2025. if not used by that date). Page 5
St. Mary's Parish Church, Comber Charity Numbcr: NIC 102535 Trustees. Annual Rcport for the year ended 31 December 2024 (Continued) Invitstions to tender for the Bell Tower repair Work were issued on 30tb 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 that none could be accepted as the costings for the entire project were beyond the Immediate of St. Mary's. In consultatioj) with the Scheme Arckn'tecL the repair scheme was separated into th.rete work packages and two colltracto were invited ¢0 tender for the work. Both contractors submitted bids an following evaluation, a preferred tender for £130,000 was a¢c¢pted by th¢ S¢le¢t Vesty at its meeting on 20 March 2024. Funding for the Bell Tower repair scheme was finally secured during the year, and which enabled the Select Vesty to enter contractual commitments for the remedial works to commence in October 2024 and which are expected to continue over a period of up to eight months before completion. Reserve5 Policy St Mary's ts bound by the Church of Jreland 'Duty of PnenCe. for ehurcb trustees to ensure that the partsh is and remains solvent and by annual accounting principles to remain a going concern. The aim has been to keep sufficient free reserves to provide, as per good pwtice guidelines for charities. cover for between 4-6 montbs in relation to known liabilities. Funds surplus to these requirements are set astde for capital building works that maintain the fabric of the church buildings and various mission activities, as dctcrniined by the Select Vestry. Golng Concern The Select Vestry has reviewed the budgets for the year ahead and are satisfied that there are adequa funds in place to ensure that St. Mary's can continue its activities as a going concern and the financial statements for the year end 31 December 2024 can be signed off accordingly. Structure, Governance And Management Goverrting Document and consti1/0 ofthe Charity Chaptcr Ill of the Constitution olthe Church of Ire]d goveTns Parish and Parochial Organisation. The Select Vesty members are the Charity Trustees. Recruitmenl and Appointment ofSelec¢ Veslry All members ol the Church of Ireland who are over the age of18 and are either resident within the parish or live elsewhere bul have b¢¢n accustomed mcmbcrs of the ¢ongregation for at least thrcc monih8 and are giving to the church in a rccordable manner, rnay register as members of thc CJeneral Vestry of the parish. This allows them to attend and vole at mcelings of the general vestry and to Sland for election to the Sel¢¢t Vestry. Meetings of the Gcn¢rnl Vesty are held at least once a year. The S¢l¢ct Ve8try is elected as par¢ of this General Vestry meeting. The Sclect Vestry will hold their positions for a period of one year. Select Vesty members may bc re-clected annually and there is no limit on the number of *rnis which may be served. Pay and remurtertx140n The Rector receives a stipend and office and lo¢omotory allowances in accordance with figutts #pproved by the General Synod of the Church of Ireland. and pension contributions are pd in accordance wjth Diocesan recomtnendation. Organiyational Sirncture The Select Vesty is responsible for the day-to-day management of the parish. The Select Vesty consists of the member of the clergy serving in the parish, any curatc assistant ("the curate"), the Churchwardens, the Glebewardens and generally not more than twelve other members of the General Vesty elected at the Annual Generdl Vesty meeting. The Select Vesty is chaired by the incumbent or other member of the clergy officiating in the parish. Select Vesty members are responsible for making decisions on matters of general concern and importance lo the parish including deciding how parish funds are to be applied. The Sele¢1 Vestry meets at times fixed by the members or by the dioce$an synod. Special meetings may be convened at any time by the Chairperson or the Churchwardens. The Select Vesty of Si Mary's have astablished three sulFcommitteu. the Finance Committee, Propety Commtttee and Hurnan Resourc&8 ('HR') Committee to consider relevant mattcrs and make re¢onun¢ndations to the ttustees for decision making PU05¢S. The fmance and propety committees meet regularly to rcspcctively oversee the n]anagement of fmances, (includitig the use of funds for projects). and cnsuring that every pect of the church and IllS are inspccted regularly. and remedial or permanent repairs effected immcdialcly. The HR Committee meets on an ad-hoc basis. as rcquircd. to consider staffing related matters. Page 6
St. Mary's Parish Church, Comber Charity Number: NIC 102535 Trnstees. Annual Report for the year cnded 31 December 2024 {CAmtinued) Statement of Trustees, Responslbllities The ttustees aTe responsible for preparing the Tnl¢es, Report and th¢ fula1 statemenLS in accordance with applicable law alld regulations. The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year. Under that law the tSteeS have prepared the financial statements in accordance with Generally Accepted Ac£ounting Practice in the United Kingdom (accounting standards issued by the Financial Reporting Council in the UK. including Charities SORP (FRS 102) "Accountitlg and Reporting by Charittes.. Statement of Recommended Practice applicable to charits.es preparing their accounts in accordance with the Financial Reporting Standard applicable in thc UK and Republic of Ircland (FRS 102)" and promulgated by the Institute of CEJartered Accountants in the United Kingdom and United Kingdom Law). Under that law the trustccs must not approv¢ the fmanciaI statements unless they are satisficd that they give a true and faiT view of tbe state of thc affairs of the charity and of the staternent of fmall¢ial activities of th¢ charity for that period. In preparing these financial statements, the tnttts are required kn: sel¢¢t suitable accounting policies and then apply them consistently; make judgmcnts and cstimates thal are rcasonable and prudent state whether the financial slatements have been prepared in accordance with applicable Accounting Standards and identify the tandards in quesiion , subject lo any material departures being dis¢losed and explained in the financial statements,. and prepare the fancial statements on the going con¢ern basis unless it is inappropriatr to Presumc that St. Mary's will continue as a going concern. The trustees are responsible for keeping accounting record8 that are sufficient to show and explain the parish's transactions and disclose with reasonable accuracy at any time the financial position of St. Mary's and enable thern to ensure that the financial statements comply with the Charilies Act (Northem Ireland) 2008, the Charity (Accounts and Reports) Regulations (Northern Ireland) 2015 and the provision of the Constitution of the Church of Treland. They are also responsible for safeguarding the assets of St. Mary's and hence for thklng reasonable s*ps for the prevention and deteckn'on of fraud and other irregulants'es. Signed on Beh If the Trus Revcrcnd Sa Johnston. Rector David eacoLk, Hon. Trcasurer Date 12 March 2025 Page 7