St. Patrick's Church, Broughshane The Parish of Skerry, Rathcavan and Newtowncrommelin Annual report and Financial Statements For the year ended 31" December 2023 Charily Regi8tration Number: NIC-103137-0
SLPatrickYs Church, Broughshane Annual report And fillancial statements for the year ended 31$¢ Deeember 2023 Contents Pages References and administrative details of the Charity Trustees'Annual Report Independent Examiners Report to the Trustees Receipts and payments &ccount Statement of assets and liabilities Notes to the financial statsments 10-12
St.Patrick's Church, Broughshane Referene£8 and administrative details Charity Name: St Patrick's Church, Broughshane Charity Registration Number: NIC-103137-0 Contact Address". The Rectory 49 Rectory Gardens Broughshane Co Antrim BT42 4LF Trustees The Charity Trustees who served during the year or were Trustees at the date of this report were: Rev. Dr Andrew Campbell (r¢signed 2024), Mrs. Sarah Gamble {Treasurer- resigned 2024), Mr. Richard Reade (Secretary), Mr. Thomas Douglas, Mr. Alan Brown (resigned 2024), Mrs. G¢raldine Linford, Mrs Julie Thompson, Mrs Beth Clyde, Mr Stephen Tuff. Mrs Kathryn McGall, Mr Steven Young, Mrs Emma Erwin, Mrs Suzanne Mathewson, Mr Denis Taylor. Mr Gavin Mark, Mr JonathaTt Nelson (resigned 2024), Ms Anne Brownle¢ and Mr Steven Ewing (Appointed Treasurer 2024). PriDcipal Office-bearers Clergy: Church Trcasurer: Secretary: Church Warden - Clergy: Church Warden - P¢ople: Glebe Warden - Clergy: Glebe Warden - People: Rev Dr Andrew Campbell (Resigned 2024) Mrs Sarah Gainbl¢ (Resigiied 2024 - Steven Ewing Appointed) Mr Richard Reade Mrs Beth Clyde Mr Ai)drew Kennedy Mr Alan Brown Mr Steven Young Independent Examiner lan Johnston For and behalf of.. Stevenson and Wilson Chartered Accountants 22-30 Broadway Avenue Ballymena Co Antrim BT43 7AA Bankers Ulster Bank Ltd 49 Wellington Street Ballym¢na BT43 6AD
SLPatrick's Church, BroughshaDe st Trustees, Annual Report for the year ended 31 Deeember 2023 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for St Patrick's Church, Broughshane for th¢ year ended 31° December 2023 OBJECTIVES AND ACTIVITES The charitable purpose is the expression of the precepts of the Christian religion through engagement with the general public and in particular. with the disadvantaged, the sicL the elderly and the young as a public benefit. ACHIEVEMENTS AND PERFORMANCE These can be measured and evidenced through increased social integration and pastoral care delivered at the point of need. The direct benefit of participation in Church life includes the enjoyment of public worship and the giving and receiving of pastoral ministry, improved understanding of the values relating to ¢ivi¢ engagemcnt, community cohesion and providing a bridge between diverse groups as well as improved educational outcomes through the Church's ministy of teaching. The beneficiaries are the general public, and the public valuation of the benefits can be evidenced through attendance at public worship, participation in Church governance and willingness to support through contributions, the continuing witness of the Church. The wider benefit to the public will outweigh any detriment arising in the course of Christian outreach. The direct benefits flowing from this purpose include the provision of archive records, public enjoyment of cultural and historic bulldings and artefacts such as church plate, furnishings and materials as well as an overall improved appreciation of longstanding Christian heritage. This is demonstrated through on-going provision of access to records and the use made of these records in, for example, research and genealogy, through conservation efforts iii respect of records, property and artefacts and the subsequent and continued requests for aLcess ai)d use of our materials by wider society. There is no harni arising from the purpose. The beneficiaries are the general public. No private benefit is received by truslces fu I til l ing their trustLe responsibil ilics in respect of th¢5¢ records, buildings or artefacts. but in the course of coiiservation and to make these acce%¥ible to Ilie public, the englagement of professional stsff aiid services is essejitial but incidental to the fulfllment of the purpose. PUBLIC BENEFIT The Charity Trustees have complied with their duties in lin¢ with the Commission's Public Benefit statutory guidance. Regular worship and reachingi out into the communily as well as other activities both social and fundraising have bccn carried out through the year to fulfil our statement of Public Benefit. St Patrick's Church Broughshane facilitates and enables Christian worship and dilpIesh1p within the Anglican Tradition. This is doi)e througli various models, including traditional and contemporary expr¢ssions twic¢ a Inonili (s¢cosid aiid fourili Suiidays). blLiided worsliip twice a Inoiitli (firsl aiid th ird Sundays), a weekly Mid- week communion service and monlhly prayer Ineelings. Tliis is supplemented by various commiinity iiiiliaisvii )ilLIl ¢15 IUIILi1¢S, 111¥1I b tsrLakl<tsls. blilLlI, Knit, and Natter Lrah (iroup, and an annual Easter Egg hunt. Seasonal events Include but are not limitcd io Harvest, Remembrance Sunday, Carol Services, WeeklJ' Cnffee iiioriiiiig (following InidM,eek scrvice) and Lastcr Scrvices. A week.ly Suiiday Club caters for childrcn and tc¢nagers tlirougli a Yuuili kellowshiplBible Study and louth Cliib. Additionally, partnership with Scouts and Girl Guides allows us to offer further Youth and Children's work. In 2019, w¢ committed ourselves to the vision statement: "People who share God's love with the community. By welcoming those who come through the door and serviiig those outside it." And we have sought to fulfil this vision since.
St.PatrickYs Church, Broughshane NANcL REvw The freewill and loose offerings which are reported in the General Account for 2023 show a slight decrease on those reported in 2022. The General Account closing balance at the end of the year was £54.548 which w&s an increase on the previous year of £10,667 The financial accounts of the parish also include two smallcr accounts which are thc Building Fund and Choir Accounts. Thcsc accounts are set aside for the maintenance of the church and the operation of the choir respectively. The choir account was closed during 2023. GOING CONCERN The trustees have reviewed the finances for the year ahead and are satisfied that there are adequate funds in place to ensure that the Parish can continue its activities and the financial statsments for the year ended 31, December 2023 can be signed off as a going concern STRUCTURE, GOVERNANCE AND INAGEMENT Governing Document and Constitution of the Charity Chapter Ill of the Constitution of thc Phurc4 of Ireland governs Parishes and Parochial Organisation. The Sclcct Vestry members are the Charity Trustees Recruitment and Appointment of Seleet Vestry (Trustees) All members of the Church of Ireland who are nver th¢ age of18 and are either re.gident within the parish or live ¢lsewhere but have been accustoined Inembers 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 vesty and to stand for election to the select vestry. Meetings ot the general vestry are nonnally held 01)ce a year (commonly known as "the Easter Vesty"). The Select Vestry is elected as part of this General Vestry meeting. 'I"he Select Vestry will hold their positions for a period of one year. Select Vestry members may be rc-elected annually and there is no limit on the number of ternis which may be served. Pay and remuneration The Rev. Campbell receives a stipend in accordance with figures approved by the General Synod of the Church of Ireland. Any private benefit arising out of the fulfilment of our Christian ministry or to lay staff is essential to the tultilment ot the purpose of the advancemenl of religion. With the exception of the clergy, no Trust¢e receives remuneration, reward or other private benefit for carrying out their Trustee responsibility. Organisational Structure 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 curate assistant ("the curate"), the churchwardens, the glebe wardens and other members of the general vestry elected at the General Vesty.
St.Patriek's Church, Broughshane 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 to the parish including deciding how parish funds are to be applied. The select vesty meets on a monthly basis. Special meetings may be convened at any time by the chairperson or the churchwardens. COMPLtENCE WITH PUBLIC BENEFIT The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objectives and activities, as well as providing public benefit. STATEMENT OF TRUSTEES, RESPONSIBILITIES 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 prepaTe a statement of receipts and payments and a statement of assets and liabilities for each financial year. 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. Approved by the Trustees on and signed on their behalf: Mr Steven Fwin Truste¢ G&iHLoINe Aihj frrglD Trustee Date: Date:
St.Patriek's Church, Broughshane NIC- 103137-0 Independent examiner's report to the charity trustees of St. Patriek*s Churcb, Broughshane. I report on the accounts of the charity for the year ended 31 December 2023. which are set out on pages 8-12 Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation 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 follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Cliarities Act statc whether particular matters have come to my attention. Basis of independent examiner's report J 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 Charity Commission for Northern Ireland under section 65(9)(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 includ¢d coiisideration of any unusual items or disclosures 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 thc accouiiting requirements of the Charitie5 Act. That there is further inforniation nceded for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no con¢erns in respect of the matters ( l ) 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, lan Johnston For and behalf of: Stevenson and Wilson Chartered Accountants 22-30 Broadway Avenu¢ Ballymena BT43 7AA Date:
SLPatrick's Church, Broughshane NIC - 103137-0 st Receipts and Payments Account for the year ended 31 December 2023 Unrestricted Funds 2023 Restricted Funds 2023 Endowment Funds 2023 Total 2023 Total 2022 Recei Freewill offering Donations and loose offerings Restricted donations Charitable activities Gift Aid Use of hall 59,766 4,262 59,766 4,262 4,712 1,200 22,120 2,459 62,494 5,349 4,382 370 19,414 2.624 4,712 1200 22,120 2,459 89,807 4,712 94.519 94,633 Asset 9nd investment sales RCB Investment income Bequesls investment income 12,879 4,061 12,879 4,061 13.814 4,476 16.940 16,940 18,290 otgl Recei ts 106,747 4,712 111,459 112.923 Pa ments Ministry and support staff Pension and general fund Premises expenses Repairs and ii)aintenance Congregational running expenses Donations 47,107 19.396 12,940 2,751 9,962 2,927 47,107 19,396 12,940 4,319 10,020 4,373 47,518 18,918 16,854 6,730 7,739 7,301 1,568 58 1,446 95,083 3,072 98,155 105,060 Asset and inveslmenÉ purehases Capital expenditure 997 499 1,496 3,300 997 449 1,496 3,300 Total Pa ments 96.080 3,571 99,651 108J60 Net of Reeeipts l (Payments) 10,667 11,808 4,563 Transfers between ndS Cash funds last year end 43,881 7,526 51,407 46,844 Cash funds this year end 54,548 8,667 63,215 51,407
St.Patrick?s Church, Broughshane NIC- 103137-0 ststement of Assets and Liabilities as at 31" December 2023 Unrestricted Funds 2023 Restricted Endowment Funds Funds 2023 2023 Total 2023 Total 2022 Cash Funds Cash funds 54,548 8.667 63,215 51,407 Total Cash Funds 54,548 &667 63,215 51,407 Other Monetary assets 2023 Gift aid debtor 9,000 9,000 12,000 Investment Assets Fund to which asset belongs Unrestricted Unrestricted Unrestricted Nominal Value Last Year CIT Unit Trust RB General Unit Trust RB General Unit Trust 88,604 100,347 3,322 88,604 100,347 3,322 Total Inve$tment Assets 192,273 192,273 Assets retained for the Parlsh's own Fund lo which 8sset belongs Restricted Restricted Restricled Current Year Last Year Church Buildiiigs and Conlents Church Hall Buildings and Contents Rectory 1,806,290 1,394,159 494,901 1,806,290 1,394,159 494,901 3,695,350 3,695,350 Llabilities Fund lo hieh asset belongs Restricted Amount due Last Year Designated donations Signed On Behalf of the Trustees Mr Steven Ewing Trustee rustee Date: Date:
St.Patriek's Church, Broughshane NIC- 103137-0 Notes lo the financial statements for the year ended 31 December 2023 l. Aecollnting polieiey 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 aDd Ligbilities (i) Assets relainedfor the Parish's own e The assets of the Parish. retained for its own use comprise: . Church Buildings and Contents Church Hall Buildings and Contents Rectory The above assets are recognised at insurance values. 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 impaimient. 10
SLPatriek's Church, Broughshane NIC - 103137-0 gt Notes to the financial statements for the year ended 31 Deeember 2023 (continued) Reconciliation of Cash Funds Total Cash Funds at Beginning of the year 51,407 Receipts for the Year Payments for the Year Totsl Cash Funds at end of the year 111,459 (99,651) 63.215 3. Movement In Funds AtlJan 2023 Intoming Resources Outgolng Resources At 31 Det 2023 Transfers Restricted funds Building Fund Choir Account Current A¢¢ount 6,382 1,144 4,410 (2,125) 8,667 (1,144) ,144 302 (1,446} 7,526 4,712 (3,571) 8,667 Unrestrieted funds General Fund 43,881 106,747 (96,080) 54.548 43,881 106,747 (96,080) 54,548 Toial funds 51,407 111,459 (99,651) 63,215 Purposes of Restricted Funds Building Fund: these funds are for the maint¢nance of the church property. Choir Accounts.. these funds are for the running of the church choir (closed during 2023). Current Account - this represents designated donations within the current account 4. Collections for Third Parties 2023 2022 Charitable Collections 302 302 The above amounts have been included in Receipts for the Year under restricted donations and in Payments for the year under donations.
St.Patrick's Chureh, Brougbshane NIC - 103137-0 Notes to the financial statements for the year ended 31" December 2023 (continued) S. Transactions with the Trustees Rev. Campbell was paid £46,072 for the services he provided to the church. The parish also paid expenses relating to the running costs of the Rectory which is occupied by the Rev. Campbell. No other 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. 6. Governance Costs Governance costs of £1,944 w¢r¢ incurred during the year relating to fees paid for the independent examination of th¢ aountS. Governanc¢ costs are included within Congregational Running Expenses in the tle¢eipts and Payments Accounts. 12