St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Statement of Financial Activities
For the year ended 31 December 2025
| Unrestricted | Restricted | Endowment | Total | Prior | year | ||
|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | total funds | |||
| Note | 2025 | 2024 | |||||
| £ | £ | £ | £ | £ | |||
| Income and endowments from: | |||||||
| Donations and legacies | 4 | 167,309 | 5,000 | - | 172,309 | 240,708 | |
| Income from charitable activities | 5 | 23,329 | 0 | - | 23,329 | 15,511 | |
| Other trading activities | 6 | 6,370 | 0 | - | 6,370 | 3,205 | |
| Investments | 7 | 4,983 | 2,002 | - | 6,985 | 7,269 | |
| Other income | 8 | 594 | 0 | - | 594 | 485 | |
| Total income | 202,585 | 7,002 | - | 209,587 | 267,178 | ||
| Expenditure on: | |||||||
| Raising funds | 9 | 7,521 | - | - | 7,521 | 6,379 | |
| Expenditure on charitable activities | 10 | 259,470 | - | - | 259,470 | 191,155 | |
| Otherexpenditure | 11 | 1,558 | - | - | 1,558 | 3,591 | |
| Total expenditure | 268,549 | - | - | 268,549 | 201,125 | ||
| Netincome / (expenditure) resources before | |||||||
| transfer | (65,964) | 7,002 | - | (58,962) | 66,053 | ||
| Transfers | |||||||
| Transfers between funds | 16 | 5,000 | (5,000) | - | - | - | |
| Netincome / (expenditure) resources before | |||||||
| other recognised gains and losses | (60,964) | 2,002 | - | (58,962) | 66,053 | ||
| Other recognised gains / losses | |||||||
| Gains / (losses) on revaluation, fixed assets, | |||||||
| charity'sownuse | - | 2,610 | 556 | 3,166 | 3,461 | ||
| Netmovementin funds | (60,964) | 4,612 | 556 | (55,796) | 69,514 | ||
| Reconciliation offunds: | |||||||
| Total funds broughtforward | 16 | 211,036 | 498,187 | 6,332 | 715,555 | 646,041 | |
| Totalfundscarriedforward | 16 | 150,072 | 502,799 | 6,888 | 659,759 | 715,555 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Page 9
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Balance sheet
As at 31 December 2025
==> picture [510 x 344] intentionally omitted <==
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Total|funds|Prior|year|funds|
|Note|2025|2024|
|a|
|Fixed|assets|
|Tangible|fixed|assets|l4|404,610|404,610|
|Investments|15|78,110|74,944|
|482,720|479,554|
|Current|assets|
|Cash|at|bank|and|in|hand|232,533|294,311|
|232,533|294,311|
|Liabilities|
|Creditors:|Amounts|falling|due|in|one|year|17|7,910|4,932|
|7,910|4,932|
|Net|current|assets|less|current|liabilities|224,623|289,379|
|Total|assets|less|current|liabilities|707,343|768,933|
|Liabilities|
|Creditors:|Amounts|falling|due|after more|than|one|year|17|47,584|53,378|
|47,584|53,378|
|Total|net|assets|less|liabilities|659,759|715,555|
|Represented by|Charity|Funds:|
|Endowment|16|6,888|6,332|
|Restricted|16|502,799|498,187|
|Unrestricted|16|150,072|211,036|
|Funds|of the|church|659,759|715,555|
----- End of picture text -----
The notes on pages 11 to 20 are an integral part of these financial statements.
The financial statements were approved and authorised for issue by the Select Vestry on 11" February 2026.
Reverend Sarfj Johnston, Rector
David Peacock Honorary Treasurer
Page 10
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements
Year ended 31 December 2025
- General information
St Mary’s Parish Church, Comber registered as a charity with The Charity Commission for Northern Ireland on 15 May 2024 (under the name ‘Newtownards/Comber/St. Mary/Down & Dromore/Church of Ireland’). Its principal place of business is The Square, Comber, Newtownards, County Down, BT23 SDU. The nature of the charity’s operations and principal activities are the advancement of religion.
-
Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation or uncertainty in the preparation of the financial statements are as follows:
-
a. Basis of preparation
The financial statements have been prepared under the Charities Act (Northern Ireland) 2008 in accordance with the Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK. and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015.
St. Mary’s Parish Church, Comber meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.
- b. Basis of financial statements
The accounts have been prepared on a Receipts and Payments basis, which recognises transactions and events only when cash is received or paid.
- c. Preparation of the accounts on a going concern basis
The Select Vestry, as the Trustee body of St Mary’s Parish Church, Comber, has reviewed cashflow forecasts for the coming year and are satisfied that the Parish has resources to provide a reasonable expectation that it can continue to meet its financial obligations as they fall due for the foreseeable future. Accordingly, these financial statements have been prepared on a going concern basis.
- d. Legacies
Legacies are included within Income under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount has been received. ‘
-
e. Tangible Fixed Assets
-
The tangible fixed assets of the Parish, retained for its own use, comprise: e Church Building and Graveyard e Parochial Hall e Youth Hall e Glebe Cottage e Rectory
The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS 102). These heritage assets are not included on the balance sheet as information on the cost or valuation is not available and
Page 11
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements (continued)
Year ended 31 December 2025
such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish.
The parochial hall, youth hall and Glebe Cottage were built prior to 1970. There are no reliable records of the cost of this construction and, as integral to the Church building and grounds, a valuation approach lacks sufficient reliability. As a result, these buildings are not recognised in the parish balance sheet. (Insurance values reconstruction at £2.52m (2024: £2.52m)).
The rectory is recognised at its original cost of acquisition.
- f. Fixed Asset Investments
Fixed asset investments comprise holdings in endowment and restricted funds bequeathed to the Parish, where the underlying assets comprise listed unit trusts and equity shares. These are stated at fair value at each year end date.
g. Financial Instruments
The Parish only holds financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement amount.
h. Fund Structure
Funds are classified as either restricted funds, endowment funds or unrestricted funds. These classifications are defined as follows:
-
(i) Restricted funds are subject to specific requirements as to their use which may be declared by the donor or with their authority, or created through legal processes, but still within the wider objects of St Mary’s Parish Church, Comber.
-
(ii) Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordance with the objects of St Mary’s Parish Church, Comber.
-
(iii) Unrestricted funds are expendable at the discretion of the Select Vestry in furtherance of the objects of St Mary’s Parish Church, Comber. If parts of the unrestricted funds are earmarked at the discretion of the Select Vestry for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Select Vestry’s discretion to apply the fund.
3. Critical accounting judgements and estimation uncertainty
Estimates and judgments made in the process of preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Select Vestry do not consider that there are any critical judgments made in applying the Parish’s accounting policies or that there are any critical accounting estimates or assumptions which may have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next financial year.
Page 12
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements (continued)
Year ended 31 December 2025
| Analysis ofincome | Analysis ofincome | ||||||
|---|---|---|---|---|---|---|---|
| 4. | Donations and legacies | ||||||
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total | Total | |||
| 2025 | 2024 | ||||||
| £ | £ | £ | £ | £ | |||
| Weekly envelopes /FWO& | |||||||
| collections | 116,395 | - | - | 116,395 | 114,744 | ||
| Donations | 5,231 | - | - | 5,231 | 86,128 | ||
| Legacies | 6,000 | - | 6,000 | 10,000 | |||
| Gift Aid Tax | recovered | 39,683 | - | 39,683 | 29,836 | ||
| General grants provided by other | |||||||
| charities | ‘ | 5,000 | - | 5,000 | - | ||
| 167,309 | 5,000 | - | 172,309 | 240,708 | |||
| 5. | Charitable activities | ||||||
| Unrestricted | Restricted | Endowment | |||||
| Funds | Funds | Funds | Total | Total | |||
| 2025 | 2024 | ||||||
| £ | £ | £ | £ | £ | |||
| Fundraising | 12,691 | - | - | 12,691 | 10,296 | ||
| Subscriptions | - | . | . | - | - | ||
| Church hall lettings - charitable object | 9,638 | . | - | 9,638 | 4,965 | ||
| Graveyard income | 1,000 | - | . | 1,000 | 250 | ||
| 23,329 | - | - | 23,329 | 15,511 | |||
| 6. | Other trading activities | ||||||
| Unrestricted | Restricted | Endowment | |||||
| Funds | Funds | Funds | Total | Total | |||
| 2025 | 2024 | ||||||
| £ | £ | £ | £ | £ | |||
| Rent from land or buildings | 2,095 | - | - | 2,095 | 2,105 | ||
| Catering | 4,275 | ° | ° | 4,275 | 1,100 | ||
| 6,370 | - | - | 6,370 | 3,205 | |||
| 7. | Investment income | ||||||
| Unrestricted | Restricted | Endowment | |||||
| Funds | Funds | Funds | Total | Total | |||
| 2025 | 2024 | ||||||
| £ | £ | £ | £ | £ | |||
| Bank interest | 4,080 | 686 | - | 4,766 | 4,704 | ||
| Dividends | 903 | 1,316 | : | 2,219 | 2,565 | ||
| 4,983 | 2,002 | - | 6,985 | 7,269 |
Page 13
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements (continued)
| Year | ended 31 December 2025 | ||||||
|---|---|---|---|---|---|---|---|
| 8. | Other income | ||||||
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total | Total | |||
| 2025 | 2024 | ||||||
| £ | £ | £ | £ | £ | |||
| Other | 594 | . | . | 594 | 485 | ||
| 594 | - | - | 594 | 485 | |||
| Analysis ofexpenditure | |||||||
| 9. | Raising funds | ||||||
| Unrestricted | Restricted | Endowment | |||||
| Funds | Funds | Funds | Total | Total | |||
| 2025 | 2024 | ||||||
| £ | £ | £ | £ | £ | |||
| Interest charge on loan | 2,941 | . | . | 2,941 | 3,733 | ||
| Fund raising costs | 4,580 | . | - | 4,580 | 2,646 | ||
| 7,521 | - | - | 7,521 | 6,379 | |||
| 10. | Charitable activities | ||||||
| Unrestricted | Restricted | Endowment | |||||
| Funds | Funds | Funds | Total | Total | |||
| 2025 | 2024 | ||||||
| £ | £ | £ | £ | £ | |||
| Wages and salaries | 95,537 | - | - | 95,537 | 90,111 | ||
| Diocesan assessment | 15,099 | - | - | 15,099 | 15,461 | ||
| Organist fee | 8,325 | - | - | 8,325 | 7,875 | ||
| Repairs& maintenance - General | 16,493 | - | - | 16,493 | 3,698 | ||
| Repairs & maintenance—Renovation | - | - | |||||
| works | 19 | 90,468 | 90,468 | 32,502 | |||
| Rates& water charges | 2,024 | . | - | 2,024 | 1,781 | ||
| Heat, light& power | 9,991 | . | - | 9,991 | 9,847 | ||
| Telephone, broadband and IT software | 1,929 | . | - | 1,929 | 2,180 | ||
| Insurance | 5,070 | - | - | 5,070 | 4,918 | ||
| Health and safety costs | 4,808 | . | - | 4,808 | 2,719 | ||
| Car Park security keys | 1,146 | - | - | 1,146 | - | ||
| Professional fees— Renovation Works | 19 | 2,880 | - | . | 2,880 | 14,238 | |
| Charitable donations | 18 | 3,095 | - | - | 3,095 | 2,124 | |
| Printing, postage and stationery | 238 | - | - | 238 | 636 | ||
| Upkeep ofgrounds and graveyard | 628 | - | . | 628 | 639 | ||
| Office& Other equipment | 217 | - | . | 217 | 752 | ||
| Other expenses | 1,522 | - | ~ | 1,522 | 1,674 | ||
| 259,470 | - | - | 259,470 | 191,155 |
Page 14
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements (continued)
Year ended 31 December 2025
| 11. | Other costs | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | ||||
| Funds | Funds | Funds | Total | Total | ||
| 2025 | 2024 | |||||
| £ | £ | £ | £ | £ | ||
| Bank fees and charges | 380 | - | - | 380 | 406 | |
| Equipment repairs& renewals | - | ~ | . | - | 1,959 | |
| Independent examiner’s report | 300 | - | - | 300 | 300 | |
| Payroll administration services | 468 | - | - | 468 | 708 | |
| Sundry expenses | 410 | : | - | 410 | 218 | |
| 1,558 | - | - | 1,558 | 3,591 |
- Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Employees
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Clergy Stipend and Allowances | 48,224 | 47,499 |
| Clergy pension contributions | 5,970 | 5,853 |
| Staffsalaries | 36,079 | 34,317 |
| Lay salaries —pastoral support services | 2,262 | - |
| Staffpension contributions | 200 | 175 |
| Sexton office allowance | 200 | 300 |
| Visiting& reliefclergy | 760 | 518 |
| Social security costs | 1,842 | 1,449 |
| 95,537 | 90,111 |
The average number of employees during the year, calculated on the basis of a head count, was as follows:
| 2025 | 2024 | |
|---|---|---|
| Ministerial staff | 1 | 1 |
| Administration | 2 | |
| ee | oe |
There are no employees in receipt of benefits in excess of £60,000.
13. Key Management and Trustees
Key management are deemed to comprise the Trustees and who represent the Select Vestry. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by St Mary’s Parish Church, Comber, during the year.
Page 15
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements (continued)
Year ended 31 December 2025
The Reverend Sam Johnston received the following remuneration as approved by the General Synod and implemented by the Select Vestry of St Mary’s Parish Church, Comber:
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Stipend | 40,444 | 39,651 |
| Locomotory expenses | 7,000 | 7,000 |
| Expenses allowance | 800 | 800 |
| Pensioncontribution(includinginsureddeathinservicebenefit) | 5,970 | 5,853 |
The parish did not pay any expenses relating to the running costs of the Rectory occupied by the Rector.
14. Tangible Fixed Assets
| Land & | |||
|---|---|---|---|
| Buildings | Total | ||
| £ | £ | ||
| Cost | |||
| At 1 January 2025 | 404,610 | 404,610 | |
| Additions | - | - | |
| Disposals | - | - | |
| At 31 December 2025 | 404,610 | 404,610 | |
| Fixed Asset Investments | |||
| Fund to | Current | Current | |
| which the | value | value | |
| asset | |||
| Details | belongs | 2025 | 2024 |
| £ | £ | ||
| Units held in the Northern Ireland Central Investment | |||
| Fund for Charities (managed fund) | Investment | 6,888 | 6,332 |
| Gwen | |||
| Gracey | |||
| Johnston | |||
| Memorial | |||
| Investmentportfolio(managed fund) | Trust | 71,222 | 68,612 |
| 78,110 | 74,944 |
- Fixed Asset Investments
The Department for Communities hold units in the Northern Ireland Central Investment Fund for Charities as trustee for four, historic, donations/bequests under which dividends thereon are paid to St Mary’s Parish Church for disbursement by Select Vestry to local charitable causes. St Mary’s Parish Church is not entitled to seek the capital from these donations/bequests.
The investment portfolio represents the capital account of the Gwen Gracey Johnston Memorial Trust and comprises holdings in listed bonds and equities that are managed by an independent specialist service provider. St Mary’s Parish Church is entitled to seek the capital from this bequest, in accordance with the objectives of the Trust Deed.
Page 16
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements (continued)
Year ended 31 December 2025
16. Funds of the Parish
| Funds of thethe Parish | ||||||
|---|---|---|---|---|---|---|
| Gains | ||||||
| At | Jan | Incoming | Outgoing | and | ||
| 2025 | resources | resources | Transfers | Losses | 2025 | |
| £ | £ | £ | £ | £ | £ | |
| Endowment funds | ||||||
| Investment fund | 6,332 | - | - | “ | 556 | 6,888 |
| 6,332 | - | - | - | 556 | 6,888 | |
| Restricted funds | ||||||
| Gwen GraceyJohnston | ||||||
| Memorial TrustFund - capital | 68,612 | - | - | - | 2,610 | 71,222 |
| Gwen Gracey Johnston | ||||||
| Memorial TrustFund - income | 10,781 | 1,806 | - | - | - | 12,587 |
| Gwen Gracey Johnston | ||||||
| Memorial TrustFund | 79,393 | 1,806 | - | - | 2,610 | 83,809 |
| Development Fund | - | 5,000 | (5,000) | |||
| Mona Grey Legacy Fund | 13,911 | 192 | - | - | - | 14,103 |
| RectoryFund | 404,610 | - | - | - | - | 404,610 |
| Youth Fund | 273 | 4 | - | - | - | 277 |
| 498,187 | 7,002 | - | (5,000) | 2,610 | 502,799 | |
| Unrestricted funds | ||||||
| General Fund | 72,723 | 159,393 | (170,922) | 15,444 | - | 76,638 |
| Designated funds: | ||||||
| DevelopmentFund | 136,911 | 41,646 | (94,465) | (11,845) | - | 72,247 |
| Charities Fund | 1,147 | 1,546 | (3,132) | 1,401 | - | 962 |
| Rector’s Discretionary Fund | 255 | - | (30) | - | - | 225 |
| 211,036 | 202,585 | (268,549) | 5,000 | 150,072 | ||
| Totalfunds | 715,555 | 209,587 | (268,549) | - | 3,166 | 659,759 |
Purpose of restricted funds Mona Grey Legacy Fund For the benefit of the youth in the Church and to promote youth work, through worship Gwen Gracey Johnston Memorial To further the ministry in the parish
Gwen Gracey Johnston Memorial To further the ministry in the parish Trust Fund Rectory Fund To fund the purchase of a new rectory Youth Fund For youth related projects in the Parish
Purpose of unrestricted, including designated, funds General Fund For the Development Fund For any
For the day to day running of the Church
For any major renovation or repairs necessary for the upkeep of the Church and property
Charities Fund
For the segregation of charity collections pending disbursement to the relevant charitable body
Rector’s Discretionary Fund The Rector’s discretionary fund (previously known as the Parish Emergency Fund) is available to provide support / immediate help to parishioners
Page 17
. '
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements (continued)
Year ended 31 December 2025
17. Creditors
| 2025 | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Amounts falling due in one year: | |||
| Refundable deposits for security keys issued to access the church’s | |||
| private car parking facilities | 2,450 | - | |
| Bank loan (note) | 5,460 | 4,932 | |
| 7,910 | 4,932 | ||
| Amounts falling due aftermore than one year: | |||
| Bank loan (note) | 47,584 | 53,378 | |
| 55,494 | 58,310 | ||
| On 19November2008 StMary’s Parish Church, Comber raised a bank loan of£250,000 | to partfund themajor | ||
| building works comprising the South Transept. Repayments commenced on 31 December | 2008 | and will continue | |
| until 30 November 2033. The loan is unsecured and carries interest at 1% over base rate. | |||
| The bank loan is recorded within the parish’s DevelopmentFund. | |||
| Collections for Third Parties | |||
| 2025 | 2024 | ||
| £ | £ | ||
| ‘Our Daily Bread’ Ministry | 274 | - | |
| Leprosy Mission | 373 | 694 | |
| TheNET, Comber | 560 | 489 | |
| St John's Ambulance | - | 180 | |
| McDermott Cancer Unit, Ulster | |||
| Hospital | - | 311 | |
| Royal British Legion | 240 | - | |
| Bishop’s Appeal (Maridt) | 1,400 | 450 | |
| Bishop’sMinistryFund | 248 | - |
On 19 November 2008 St Mary’s Parish Church, Comber raised a bank loan of £250,000 to part fund the major building works comprising the South Transept. Repayments commenced on 31 December 2008 and will continue until 30 November 2033. The loan is unsecured and carries interest at 1% over base rate.
The bank loan is recorded within the parish’s Development Fund.
18. Collections for Third Parties
The collections for third parties were lodged to the Charities Fund and disbursed on approval by the Select Vestry.
Page 18
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements (continued)
Year ended 31 December 2025
19. Renovation Works
The following expenditure has been incurred to date on Renovation Works for the Bell Tower repair scheme, including architectural and other professional services:
| 2025 | 2024 | 2023 | ||
|---|---|---|---|---|
| Nature ofthe expenditure incurred: | £ | £ | £ | |
| Professional fees: | ||||
| e | Specialist architectural services: | |||
| - Condition Report for the Bell Tower |
5,622 | |||
| - Listed Building Consent from the Historic Environment |
||||
| Division for the repair scheme to the Bell Tower | 900 | |||
| - Technical specification document for the Bell Tower repair |
||||
| scheme and tender process | 12,758 | - | ||
| - Site visits, inspections, and certification that the standard of |
||||
| remedial work meets the Specification for Repairs | 2,880 | - | - | |
| e | Contract documentation (JCT Minor Works) for the Bell Tower | |||
| repair scheme | 400 | - | ||
| e | Technical support on grant application work | 1,080 | 2,520 | |
| 2,880 | 14,238 | 9,042 | ||
| Repair Scheme Labour& Materials: | ||||
| e | Erection ofsafety netting around the Bell Tower | 2,976 | - | |
| e | Labour& materials | 66,320 | 13,707 | - |
| e | Refurbishment ofthe louvrewindows | 1,600 | 814 | - |
| e | Fencing and barriers aroundwork site | 2,175 | 167 | - |
| e | Erection and maintenance ofscaffolding | 7,260 | 14,400 | - |
| e | Restoration ofClock face & hands | 3,870 | - | |
| e | Lead work to Cornice | 5,460 | - | |
| e | Lightning protection | 3,293 | - | |
| e | Secondary Bell Support | 95 | - | |
| e | Refurbish circular window frame | 395 | - | |
| e | Electrical safety work | 215 | - | |
| e | Health & Safety signage | 223 | - | |
| 90,468 | 32,502 | - | ||
| 93,348 | 46,740 | 9,042 | ||
| Funded by: | ||||
| e | Benefact Trust grant award | - | 4,250 | - |
| e | National Churches Trust grant award | 5,000 | - | - |
| e | Own resources (from donations and fundraising initiatives) | 88,348 | 42,490 | 9,042 |
| 93,348 | 46,740 | 9,042 |
The claim against the Representative Church Body’s ‘Fabric & Development Fund’ award of a grant towards the costs of the Repair Scheme will be made on completion of the project in 2026.
Page 19
" it
St. Mary’s Parish Church, Comber Charity Number: NIC 102535
Notes to the financial statements (continued)
Year ended 31 December 2025
- Taxation
St Mary’s Parish Church, Comber is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.
- Retirement benefit schemes
St Mary’s Parish Church, Comber operates a defined contribution scheme, the Church of Ireland Clergy Pension Fund, for the Rector and other qualifying staff are enrolled into the government’s National Employment Savings Trust (NEST) workplace pension scheme. The assets of the schemes are held separately from those of the parish in independently administered funds.
Page 20