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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................................................................................................................
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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 Tn￿t.) 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.
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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 re￿rds, 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-Commit￿e8, 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).
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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 Pn￿enCe. 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 consti￿1/0￿ 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 p￿d 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 PU￿05¢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 I￿llS 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.
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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 Tn￿l¢es, Report and th¢ fu￿￿la1 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 t￿SteeS 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 tn￿ttts 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 f￿ancial 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
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