## **St. Patrick’s Church, Broughshane The Parish of Skerry, Rathcavan and Newtowncrommelin**
**Annual report and Financial Statements For the year ended 31[st] December 2024**
**Charity Registration Number: NIC-103137-0**
**St.Patrick’s Church, Broughshane**
## **Annual report and financial statements for the year ended 31[st] December 2024**
## **Contents**
||Pages|
|---|---|
|References and administrative details of the Charity|3|
|Trustees’Annual Report|4-6|
|Independent Examiners Report to the Trustees|7|
|Receipts and payments account|8|
|Statement of assets and liabilities|9|
|Notes to the financial statements|10-12|
2
## **St.Patrick’s Church, Broughshane**
## **References 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 (resigned 2024), Mrs. Sarah Gamble (Treasurer – resigned 2024), Mr. Richard Reade (Secretary), Mr. Thomas Douglas, Mr. Alan Brown (resigned 2024), Mrs. Geraldine 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 Jonathan Nelson (resigned 2024), Ms Anne Brownlee and Mr Steven Ewing (Appointed Treasurer 2024).
## **Principal Office-bearers**
Clergy: Rev Dr Andrew Campbell (Resigned 2024) Church Treasurer: Mrs Sarah Gamble (Resigned 2024 – Steven Ewing Appointed) Secretary: Mr Richard Reade Church Warden – Clergy: Mrs Beth Clyde Church Warden – People: Mr Andrew Kennedy Glebe Warden – Clergy: Mr Alan Brown Glebe Warden – People: Mr Steven Young
## **Independent Examiner**
Ian 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 Ballymena BT43 6AD
3
## **St.Patrick’s Church, Broughshane**
## **Trustees’ Annual Report for the year ended 31[st] December 2024**
The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for St Patrick’s Church, Broughshane for the year ended 31[st] December 2024
## **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 sick, 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 civic engagement, community cohesion and providing a bridge between diverse groups as well as improved educational outcomes through the Church’s ministry 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 buildings 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 in respect of records, property and artefacts and the subsequent and continued requests for access and use of our materials by wider society.
There is no harm arising from the purpose. The beneficiaries are the general public. No private benefit is received by trustees fulfilling their trustee responsibilities in respect of these records, buildings or artefacts, but in the course of conservation and to make these accessible to the public, the engagement of professional staff and services is essential but incidental to the fulfilment of the purpose.
## **PUBLIC BENEFIT**
The Charity Trustees have fulfilled their responsibilities in accordance with the Charity Commission’s statutory guidance on Public Benefit. Throughout the year, regular worship, community outreach, and a variety of social and fundraising activities have supported our commitment to delivering Public Benefit.
St Patrick’s Church, Broughshane, supports and promotes Christian worship and discipleship within the Anglican tradition. This is achieved through a variety of worship styles, including traditional and contemporary services twice a month (on the second and fourth Sundays), blended worship on the first and third Sundays which includes a tradition service and a morning call informal service, a weekly Midweek Communion service, and monthly prayer gatherings.
Our ministry is further supported by a range of community-focused activities such as community lunches, men’s breakfasts, the Stitch, Knit, and Natter craft group, and our annual Easter Egg Hunt. Seasonal services and events include Harvest, Remembrance Sunday, Carol Services, Easter Services, and a weekly Coffee Morning following the midweek service.
Children and young people are served through a weekly Sunday Club, Youth Fellowship/Bible Study, and Youth Club. In addition, our partnership with the Scouts and Girl Guides enhances our provision for youth and children’s ministry.
4
## **St.Patrick’s Church, Broughshane**
Since 2019, we have been guided by our vision statement:
“People who share God’s love with the community — by welcoming those who come through the door and serving those outside it.”
And we have continued to seek to fulfil this vision since this time.
## **FINANCIAL REVIEW**
The freewill and loose offerings which are reported in the General Account for 2024 are consistent with those reported in 2023. The General Account closing balance at the end of the year was £58,596 which was an increase on the previous year of £4,048.
The financial accounts of the parish also include two smaller accounts which are the Building Fund and Choir Accounts. These 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 statements for the year ended 31[st] December 2024 can be signed off as a going concern.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document and Constitution of the Charity**
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees.
## **Recruitment and Appointment of Select Vestry (Trustees)**
All members of the Church of Ireland who are over the age of 18 and are either resident within the parish or live elsewhere but have been accustomed members 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 vestry and to stand for election to the select vestry.
Meetings of the general vestry are normally held once a year (commonly known as “the Easter Vestry”). The Select Vestry is elected as part of this General Vestry meeting. The Select Vestry will hold their positions for a period of one year. Select Vestry members may be re-elected annually and there is no limit on the number of terms which may be served.
## **Pay and remuneration**
The Rev. Campbell received 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 fulfilment of the purpose of the advancement of religion. With the exception of the clergy, no Trustee receives remuneration, reward or other private benefit for carrying out their Trustee responsibility.
5
St.Patrick's Church, Broughshane
Organisational Structure
The select vestry is responsible for the daY-l(Y Enanagement of the parish. The select vesty consists of the
member of the clergy serving in the parish. any curate &ssistant ('Ihe curate"), the churchwardens, the glebe
wardens and other members of the general vestry elected at the General Vestry.
The select vesty is chaired by the incumbent or other memlxr of the clergy officiating in the parish. Select vestry
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 seleLt vcstry meets on a monthly basis. Special meetings may convened at any time by the chairperson
or the churchwardens.
COMPLIENCE WITH PUBLIC BENEFItT
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, &s well as providing public benefit.
STATEMENT OF TRUSTELS, 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 wilh applicable law and regulations.
The law applicable to chari(ies in Northern Lreland with Income of1¢55 than £250,(XK) requires the trustees to
prepare a slaL¢ment of receipts and payments and a statement of assets and liabilities for each financial year.
The trusfres are responsible for keeping accounting records that sufficient io show and explain the Parish's
transactions and disclose with reasonable accuracy at any lirne the assels and liabilities of ihe Parish. They are
also responsible for safeguarding the assets of the Parish and hence for laking reasonable steps for the prevention
and detectlon of fraud and other irregularities.
Approved by the Trustees on and signed on their bebalf:
Mr Steven Ewing
Trustee
Mr Richard Reade
Trustee
Date:
Date:
St.Patrick?s Church, Broughshane
NIC - 103137-0
Independent examiner's report to the charity trusteey ofst. Patrick's Church, Broughsballe.
I report on the accounts of the charity for the year ended 31" December 2024, which aTe set out on pages 8-12
Respective responsibilities of charity trusteÉq and examiner
As the charity's trustees you are responsible for the ppatIOn of the accounts in accordance with the Charities
Act (Northcrn Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures laid do1 in the general Directions given by the Commission under section
65(9)(b) of the Charities Act
state whether particular matteTS have come to my attention.
Basis of independent examiner's report
I 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
und¢r section 65(9Xb} 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 included consideration 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 stste whether any material matters have come to my attention giving me cause to believe:
That accounling records were not kept in aLOrdance with section 63 of the Charities Act.
That th¢ accounts do not accord with those accounting records.
That the accounts do not comply with the accounting requirements of the Charities Act.
That there is further inforniation needed for a proper understanding of th¢ accounts to be r¢a¢hed.
Independent exAminer's Statement
I have completed my examination and have no concerns in rcspect of the matters { l ) to (4) listed above and, in
conneclion with following the Directions of the Charity Commission for Northern Ireland, I have found no
matters that r¢quire drawing to your attention.
Ian Johnston
For and behalf of:
Stevcnson and Wilson Chartered Accountants
22-30 Broadway Avenue
Ballymena
BT43 7AA
Date:
## **St.Patrick’s Church, Broughshane NIC - 103137-0**
## **Receipts and Payments Account for the year ended 31[st] December 2024**
|**Receipts**
Freewill offering
Donations and loose offerings
Restricted donations
Charitable activities
Gift Aid
Use of hall
**Asset and investment sales**
RCB Investment income
Bequests investment income
**Total Receipts**
**Payments**
Ministry and support staff
Pension and general fund
Premises expenses
Repairs and maintenance
Congregational running expenses
Donations
**Asset and investment purchases**
Capital expenditure
**Total Payments**
**Net of Receipts / (Payments)**
Transfers between funds
Cash funds last year end
**Cash funds this year end**|**Unrestricted**
**Funds**
**2024**
**£**
59,256
6,331
-
-
10,506
2,384
78,477
13,921
4,121
18,042
**96,519**
40,481
15,249
15,797
7,260
11,559
3,125
93,471
-
-
**93,471**
**3,048**
1,000
54,548
**58,596**|**Restricted**
**Funds**
**2024**
**£**
-
-
8,227
-
-
-
8,227
-
-
-
**8,227**
-
-
-
11,635
51
200
11,886
-
-
**11,886**
**(3,659)**
(1,000)
8,667
**4,008**|**Endowment**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
**-**
-
-
-
-
-
-
-
-
-
**-**
**-**
-
-
**-**|**Total**
**2024**
**£**
59,256
6,331
8,227
-
10,506
2,384
86,704
13,921
4,121
18,042
**104,746**
40,481
15,249
15,797
18,895
11,610
3,325
105,537
-
-
**105,357**
**(611)**
-
63,215
**62,604**|**Total**
**2023**
**£**
59,766
4,262
4,712
1,200
22,120
2,459|
|---|---|---|---|---|---|
||||||94,519|
||||||12,879
4,061|
||||||16,940|
||||||**111,459**
47,107
19,396
12,940
4,319
10,020
4,373|
||||||98,155|
||||||1,496|
||||||1,496|
||||||**99,651**|
||||||**11,808**|
||||||-
51,407|
||||||**63,215**|
8
SLPatrick's Church, Broughshane
NIC - 103137-0
Statement of Assets and Liabilities at 31° Deeember 2024
Unrestricled
Funds
2024
Re5tricied Endowment
Funds
Funds
. 2024
21124
Total
2024
Total
2023
Cash Funds
Cash funds
58596
4,008
62,604
63.215
Total Cosh Funds
58596
4.008
62,604
63,215
Other Monetary ets
2024 Gift aid debtor
7,800
9,000
Investment A&sets
Fund to
which ass¢l
belongs
Unrcstsicted
Unresrricted
Unresrricted
Nominal
Value
Last Year
CIT Unit Trust
RB General Unit Trust
RB General Unit Trust
88,61X
100.347
3.322
88,604
100,347
3,322
Total Inve51ment Assets
192273
192373
Awts retained for the Parish's own
use
Fuod to
which asset
belongs
Restric*d
Restricted
Restri¢*d
Current
Year
Last Year
Church Buildings and Contents
Church Hail Buildings and Contents
Rectory
I,806,29
1,394,159
494,IXIl
1,806.290
1,394,159
494,901
3,695,350
3,695J50
Llabllltles
Fund to
which
belongs
Restricted
Amount due
Last Year
Designated donations
Slgned On Behalf of the Trustees
Mr Steven Ewing
Trustee
Mr Richard Reade
Trustee
Date:
07
Date:
**St.Patrick’s Church, Broughshane NIC - 103137-0**
## **Notes to the financial statements for the year ended 31[st] December 2024**
## **1. Accounting policies**
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 and Liabilities**
## **(i)** _**Assets retained for the Parish’s own use**_
The assets of the Parish, retained for its own use comprise: -
- Church Buildings and Contents
- Church Hall Buildings and Contents
- Rectory
## **ii) Investments**
Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and investment in RCB/CIT Unit Trusts are recorded at cost. Investments in unquoted investments are recorded at cost and are assessed annually for impairment.
10
**St.Patrick’s Church, Broughshane NIC - 103137-0**
**Notes to the financial statements for the year ended 31[st] December 2024 (continued)**
## **2. Reconciliation of Cash Funds**
|**Total Cash Funds at Beginning of the year**
Receipts for the Year
Payments for the Year
**Total Cash Funds at end of the year**|**£**
**63,215**
104,746
(105,357)|
|---|---|
||**62,604**|
## **3. Movement in Funds**
|**Restricted funds**
Building Fund
Current Account
**Unrestricted funds**
General Fund
**Total funds**|**At 1 Jan**
**2024**
**£**
8,667
-
**8,667**
54,548
**54,548**
**63,215**|**Incoming**
**Resources**
**£**
8,027
200
**8,227**
96,519
**96,519**
**104,746**|**Outgoing**
**Resources**
**£**
(11,686)
(200)
**(11,886)**
(93,471)
**(93,471)**
**(105,357)**|**Transfers**
**£**
(1,000)
-
**(1,000)**
1,000
**1,000**
**-**|**At 31 Dec**
**2024**
**£**
4,008
-|
|---|---|---|---|---|---|
||||||**4,008**|
||||||58,596|
||||||**58,596**|
||||||**62,604**|
## **Purposes of Restricted Funds**
Building Fund: these funds are for the maintenance of the church property. Current Account – this represents designated donations within the current account
## **4. Collections for Third Parties**
|Charitable Collections|**2024**
**£**
200
**200**|**2023**
**£**
302|
|---|---|---|
|||**302**|
The above amounts have been included in Receipts for the Year under restricted donations and in Payments for the year under donations.
11
**St.Patrick’s Church, Broughshane NIC - 103137-0**
**Notes to the financial statements for the year ended 31[st] December 2024 (continued)**
## **5. Transactions with the Trustees**
Rev. Campbell was paid £31,771 for the services he provided to the church. The parish also paid expenses relating to the running costs of the Rectory which was occupied by the Rev. Campbell. He resigned his position in August 2024.
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 £2,184 were incurred during the year relating to fees paid for the independent examination of the accounts. Governance costs are included within Congregational Running Expenses in the Receipts and Payments Accounts.
12