Charity Registration f40. NIC103247 (Northern Ireland)
ST. COLMAN'S PARISH CHURCH DUNMURRY
TRUSTEES, RI4 PORT AND FINANCIAL STATFMENTS
FOR THE YEAR ENDED 31 DECEMBER 2016

ST. COLMAN'S PARISH CHURCH DUNMURRY
CHARITY INFORMATIOIY
Trustee5
Billy Mawhinney
David McKinley
Christine McLaughlin
Roberta Campbell
Maud Ryan
Sheena Herron
Dr Robert Ryan
Joy M¢Candl¢ss
Diann¢ Mills
Marie Veale
Billy McCandl¢ss
Jacqueline Lister
John Williams
Lynn Williams
Edna Stewart
Carolyii Mccormack
Arehdeacon
Stephen McBride
Reverend
Adrian McLaughlin
Charity number
NICI 03247
Principal office
St. Colman'5 Parish Church
The Rectory
27 Chiirch Avenue
Dunmiirry
BT17 9RS
Independent examiner
PCJM Chartered Accountaiits
405 Lisburn Road
Belfast
BT9 7EW
Bankers
Ulster Bank
Duntnurry Bl'anch
183 Kingsway
Duntnury
Belfast
BT179AH

ST. COLMAN'S PARISH CHURC14 DUNMURRY
CONTENTS
Page
Tiustees, report
Independent cxatniner's repoi%
St8tement of financial activilies
Balance sheet
Notes to th¢ financial stat¢m¢iits
9- 15

ST. COLMAN'S PARISH CHURCH DUNLIIURRY
TRUSTEII S, RF,I'OR'I'
FOR THE YEAR ENDED 31 DECEMBER 2016
I'he Trustees present theii. r¢port and financial statements for the year ended 31 December 2016.
Structure, Governance and Management
St. Colman's Pai'ish Church Dui)murry 'The Charity" is governcd by its eonstitution and is
constituted as a Charity under the Charities Act (Northern Ir¢land} 2008.
The Trustees of the Charity are nominated in l¢m)s of the constitution. A Trustee miist be a
mcmber of the Ch&rity or the nominated representative of an organisation that is a member of the
Chai'ity.
Thc Board of Trustees manage and administer the Charity. Day to day operAlioiis and decisions of
St. Colman's Chui'¢h are undertaken tlll'ougli regul￿. dis¢ussion between the Trustee5.
Objectives and Principal Aetivities
The Charity's principle function is lo support the advancement of the Christian rcligion by
proinoting through the work of the Parish, the wholc mission of the Chiirch, pastoral, cvangelistic,
social arkd ecumenical.
Being open to and engaging with society as a whole and offering support for those needing help is
fundamental to thc practi¢al delivery of the teiiet5 of Christianity.
As a result of activity in pursuit of the advancement of th¢ Christian religion, the Pai'ish has
ciistody of a large body of records. materials and artefacls of significance to the cultural hei'ilage,
the maintenance of which is undertaken by the Parish as a secondary charitable purpose.
All the functions of the Parish relate to the advanceinent of religion throu￿] holding regular
worship and coinmunicating with and caring for parishioners and others in the community-
Achievements and Perfonnance
The Charity made a net outflow of funds during the year cndcd 31 December 2016 of £14,915
(2015.. inflow of £7,511).
The Ch&i'ity was involved in funding charitable projects to achieve its slat¢d objectives during thc
year. The Charity has asscsscd and is satisfied with the impact of ils funding to these activitie5.
Public Benefit Statement
The L'hurch has given carcful consideration to the Chai'ity Commission foi. Northeii) Ireland's
guidance on public benefit to ensure that the activities eiitei'ed into duriiig the year have helped to
achiev¢ the Chiirch's objectiVC5 as well as providing public beiiefit.
The Trustees of the Chiireh confirm that they Iiave cotnplied with their duty linder section 4(b) of
the Charities Act (Noithei'n Ircland) 2008 to have regard to thc Charity Commission for Northern
li'eland's guidance on public benefit and that tlie public bcn¢fit requirement has informed thc
activities of the Charity in the year ended 31 December 2016.
Financial Review
Tlie Trustees arc satisfied with the financial position of the Cliarity Bt the yeai. end 31 December
2016. The Charity has mai)ag¢d its iiicoming resoutrcs cff¥ctively ii) the year uiider rcvicw.
The balance on tl)e gcnerdl fuiid at 31 Dcceinbcr 2016 is £18,510 (2015.. £33,425). This is held as
£18,510 in uni'eslrielcd funds aiid £0 iii i'eslricted fuiids.

ST. COLMAN'S PARISH CHURCH DUNMiiRRY
TRUSTEI ES, PORT (CONTINUED)
FOR THE YEAR EF4DED 31 DECEMBER 2016
Unresti'icted funds al'e available for usc at thc discretion of the I'rustees in furtherance of the
gen¢i?l objectives of the Charity and which have not been designated for other pui'poses.
Restri¢t¢d funds are held by the Charity to cover specific expenses during the period.
Thc Truste¢s have reviewed the budgets foi. the year ahead and are satisfied that there are adequate
funds in place lo ensure that the Cliurch can continu¢ its activities and that the finan¢ial slat¢ments
for the year end¢d 31 December 2016 can be signed off as a going concern.
Trustees, Responsibiliti¢s
Thc Trustccs are responsible for preparing the Triistees, Report and the financial stateinents in
accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to ehai'ities in Northern Ireland requires the Trustees to prepare financial
statements for cach financial year wl)ich give a true and fair view of tl)e state of affaii's of the
Charity and of the incoming resources aiid application of i'esources of the Charity for that period.
In preparing these financial statcmeiils, the Trustees are required to..
select suitable accounting policies and then apply ihem ￿lIs1$tent1y>
observe the mctl)ods and principles of the Charit￿¢.* 8ORP;
make judgements and estimates that are reasonable and pi'udent,.
state whether applicable UK accouiiting standards have bcen followed, subject to any material
departui'es disclosed and cxplaincd in the financial statem¢iits; and
prepare the fiiiancial statements on the going conuern bas15 Linless it is inappropriate to presume
that the Charity will continuc in operation.
The Trustees are responsible for keeping proper accounting records which disclose with
reasonable accui'acy at any timc th¢ financial position of th¢ Charity and cnablc th¢tn to cnsure
that the financial statements comply with the Charities Act (Northern Ireland) 2008 and
constitution.
The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking
reasonable steps for the pi'evention and dcl¢ction of fraud and other irregularities.
On behalf on the Trustees
Lynn Williams
Treasurer
Stephen McBride
Archdeaco

ST. COLMAN'S PARISH CHURCH DUNMURRY
INDF,PF,fiDF.NT fi,XATrttNERS REPORT
FOR THE YEI AR ENDLD 31 DECILVIIIFR 2016
We report on the fsnancial statements of St. Colman's Parish Chiirch Dunmurry for the yeai. ended
31 Decembei. 2016 sct out on pages 4 to 15.
This report is madc solcly to the Charity's Trustees as a body; in a¢¢ordance with section 65(3) of
the Charities Act (Nortliern li'eland} 2008 and regulations Inadc under section 66 of that act. Our
work has been undertaken so tl)at we might state to tl)e Chai'ily's Truste¢s tliose matters we are
requii'ed to state to them in an indcpendent exaininers, report and for no other pui'pose. To the
fLillest exlent perniitted by law, we do not ae¢ept or assume responsibility lo aiiyone other than the
-I'rust and the Trustees as a body, for our work, for this report, 01 for the opinions we have foi'med.
Respective responsibilities of Truste¢$ and Independent Examiner
Tlie Charity's Ti'ustees are I'csponsible for the preparation of the financial st8teinents. The
Charily's Trustees consider that an audit is not required for iliis pci'iod under section 6512) of th¢
Charities Act (Northern Ireland) 2008 (the 2008 Act) 8nd that an independent examination is
needed. The Charily is preparing ac¢ru¢d accounts and we are qualified to undeitake the
cxamination by being a qualified mcmber of the Institiite of Chartered Accountsnts in England and
Wales.
It 18 our responsibility to..
cxamine the accounts Linder section 65(3) of the 2008 Act..
to follow th¢ procedures laid down in the general directions given by The Charity
Commission for Northern Jreland under section 65(9)(b) of the 2008 Act. and
to statc wh¢ther particular matters have coine to our attention.
Basis of independent examiners, reporl
Our examination was Larried out in accordaTrc¢ with the general directioiis given by The Charity
Commission for North¢m Ireland. Ali exainination in¢ludes a review of th¢ alcounting records
kept by the Charity and a ¢omparison of the accoiints i)res¢nted with those records. It also includes
consideiation of any unusual iteins oi. disclosurcs in th¢ accoiints, and seckittg explanations from
you as Trustees concerning any such Inattcrs. The procedures undertaken do not provide all the
evidence that would bc required in an audit and consequently no opinion is given as to whether the
accounts present a 'true and fair view, and the report is limited to those matt¢rs set out in the
statement below.
Independent exatniiier's statemont
In connectioJ] with oui. ¢Aamin8tion, no mattcr has come to our attention..
(i)
which givcs me I'easoiiable cause to believe that in any material respect ihe i'cquireinenls..
to keep dCCOUllting r¢cords in accoi'dancc with sc¢tion 63 of the 2008 Act. and
to prepare accounts which accord with the accounting records and comply will) the
ac¢ountiThg requii'einents of the 2008 Act have not been met;
(2)
I would like to di?w attention to note 8 to provide further information regarding i'elated
parties.
Paul McAreavey FC
for and on behalf of
405 Lisburn Road
Belfast
BT9 7EW
Date 30 June 2019
GM Chartered Aceountants

ST. COLMAN'S PAIUSH CHURCH DUNl*lURRY
Statement of Financi¥l ActivitÉe8
For the Year Ended 31 December 2016
Unrestricted
Funds
Restricted
Funds
2016
2015
Total
Total
Notes
Illcoming resources
Incoming re$ource$ from
generated funds
Donations
Charitable activities
Insurance Claims
9,481
9,481
54,338
24,814
1,445
91,405
54,338
24,814
Tolul incoming re50urees
79,152
9,481
88,633
92,850
Resources expended
Charitsble aclivilies
94,067
9,481
103,548
85,339
Total resources expended
94,067
9,481
103,548
85,339
Trlet incoming l (outgoing)
resources betore transfers
{14,915)
(14,915)
7,511
Transfers
Gross transfers between
funds
Net incoming l (outgoing)
re50urees
Total funds brought
forward at l Jan 16
33,425
33,425
25.914
Total funds carried
fornard at 31 Dee 16
18,510
18510
33.425
The statement of financial activities has been prepared on the basis that all operations are
contit)uing op¢rations.
There are no r¢¢ognised gains or losses other than those passing through the statemenl of financial
activities.

ST. COLMAN'S PARISH CHURCH DUNMURRY
Bal#n¢e Sheet
As at31 Deeember 2016
2016
2015
Notes
Fixed assets
Tangiblc assets
5,849
Current asset5
Cash at bank and in hand
345,936
35,840
351,785
35,840
Creditors: amounts falling
due within one year
(333,274)
(2,415)
Net current a5set$
12,661
33,425
Total assets less current
liabilities
18,510
33,425
Creditors: amounts
falling due
after more than one year
Net assets
18510
33.425
Funds
Profit and loss account
18,510
33,425
Total funds
18,510
33,425
Approved and authorised for issue by the Tru5te¢s on 30 Julie 2019 by..
DD Williams
Treasurer
Stephen McBride
Ar¢hdeaco

ST. COLMAN'S PARISH CEtURCH DUNMURRY
r4ote$ to the FinAneial Statl'ments
For the Year Ended 31 Decembei. 2016
General Information
St. Colman's Parish is a Church of Ireland parish registei'ed as a charity in Northern Ireland. The
address of thc registered office is shown on page 2.
The Parish constituies a public benefit entity as defined by FRS 102.
Accounting Policies
The princip&l accounting policies adopted, judg¢m¢iits aiid key 50urc¢s of estimation unc¢rtainty
in th¢ pr¢paratioii of the financial statements are as follows:
Ststement of Complianee
The financial statements have been prepared in accordance witli Accounting and Reporting by
Charitics.. Statemei)t of Rccommended Practice (SORP) applicable lo chariti¢s preparing their
financial slatements in accordance with the Finaiicial R¢porting Standard applicable in the UK and
Republic of Ireland {FRS 102) issued on 16 July 2014 (as updated through Updale Bulletii) I
published on 2 Febi'uary 2016), the Financial Rcporting Stand8rd applicable in the United
Kingdom and Republic of Ireland (FRS 102) and UK (Ten¢rally Acceptsd Ptzclice as it applies
from l January 2015.
Basi$ of Preparation
The firkancial statements have been pr¢pared on a going ¢oncern basis under the historieal cost
convention unless othenvise stated in Ihe relevant accounting policy. Historical cost is generally
based on the fair value of tlie consideration given in exchang¢ for assets. Thc following accounting
policies have been applied consistently in dealing with items which are considcrcd material in
relatioTr to the charitable compai)y'5 financial statements.
Preparation of aecounts on a going eoneern b#sis
The parish generally meets its day to day woi'king capital requirem¢nls from its anniial income.
The Trustees contii)ually review tlic parish's finances and are satisfied that the parish has resoiirc¢s
to provide a reasonable expectation that it can continue lo Inc¢1 its financial obligations as they fall
due in the foresccable future. Therefore these financial statements have b¢¢n prepared on a going
¢on¢ern basis.
Cash Flow Statement
The Charity ha5 applied Update Bulletin l as published on 2 February 2016 and does not incliide a
cash flow statement on the grounds that it is applying FRS 102 Section IA.
Income
Plate collections, frcewill offei'ings, hire of hall and donations are ac¢ounted for on a cash receipts
basis as tli¢ ainounls are collectcd. Legacies are included in income according tu the terms Linder
which the donation is made and when the amount can bc qualitified with rcasonable certainty.
Incomc from charitable activilies includes income tEcciv¢d under contract or where enlitlement,
certainty of receipt and the an]ount can be measurcd with sufyicient reliability.

ST. COLMAN'S PARISH CHURCH DUNMURRY
Notes to the Fiiianci21 Statement$ (Continued)
For the YeAr Ended 31 December 2016
Expenditure
Expenditure is recognised on¢e there is a legal or ¢onstructive obligation to makc a payment to a
third party. it is probablc that settlemciit will be reqiiired and the amount of the obligation can be
measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the
expeiiditurc was inciirrcd.
Tangible fixed assets
The assets of the parish comprise:
Chur¢h building5
Parish halls
Rectory
Fixtures and fillings
The properties utilised by St. Coltnan's Dunmurry arc vested in the RCB in Dublin who hold title
to the land and buildings. We also consider these assets to be deemed Flcritage Assets as dcfincd
by ihe Chai'ities SOIiP (FRS 102}. I'hese assets are not included on the balance sheet as
inforn]ation on the cost or valuation is not available and such information Can not be obtsined at a
Cost commensurate with the benefit to the users of the accounts and io the parish.
Fixtures, fittings and equipmetit will bè ¢apitali5ed and writt¢n off over thc us¢fi]I life of the asset
20 % SL with a full years deprcciation in the year of purchase and no depreciation in the year of
disposal, Many prioi. period fixture5. fittings and equipincnt liad been donated lo tlie Parish, these
were deemed to have a £NIL value.
CAsh and cash equivalellts
Cash and cash equivalents include5 cash in hand, deposits held at call with banks, other short tem)
highly liquid investments and bank overdrafts.
Financi21 Instruments
The parish oiily has financial assets and financial liabilitics of a kind that qualify as basic fiiiancial
instruments. Basic finai)¢ial instruments al'e initially i'ecognised at transaction price and
subsequently measured at tlieir settletncnt value.
2.10 Fund Aeeounting
Funds are classified as restricted or unresli'icled, defiiied as follows..
Rcstricted funds are funds subject to sp¢¢ific requirements as to their vse which may be declared
by the donor or with their authority.
UnresEI'lCted funds are available for use at the discretion of the Trustees in furtherance of the
g¢n¢ral objectives of the Charity and which have noi becn designated for other purposes.
io

ST. COLMAN'S PAIUSH CHURCH DUNMURRY
Note.8 to the Financial Statements (Conlinlled)
For the Year Ei nded 311)eceinber 2016
Income
Unrestricted
Funds
Rcstricted
Funds
2016
2015
3.1 Donations and Legaeies
Plat¢ collcctivns
Freewill offering
Gift aid
GAYE
Annual gifts
Fundraising
Funeral
l.larvest
11,363
35,206
4,175
loo
409
11,363
35.206
4,175
100
409
15,135
41,388
11,120
300
929
4,764
2,658
3,951
725
1.056
725
1,056
53,034
53,034
80,245
Unrestricted
Funds
Restricted
Funds
2016
2015
3.2 Other trading activities
Insurai)ce conipeiisatÉon {note 3.5)
Rental Income
24,8l5
1.200
24,815
1,200
10,985
26,015
26,015
Unrestricted
Fundt?
Restricted
Funds
2016
2015
3.3 Investments
Intcrcst
103
103
175
103
103
175
Unrestricted
Funds
Restricted
Funds
2016
2015
3.4 Ch&ritahle DonAtions
Buildiiig donations
9,481
9,481
1,445
9,481
9,481
1,445
Total Income
Unret+tricted
Funds
Restricted
Funds
2016
2015
79,152
9,481
88,633
92,850
li

ST. COLMAN'S PARISH CHURCH DUNhlURRY
Notes to the Financial Statements (Continued)
For the Year Ended 31 Deceiiibej. 2016
3.5 In5uranee compensatio
Insurance compensation that h&s been directly utilised by tlie paTish has been recognised as income
in the Statcincnt of Financial Activity. St. Colman's Parish Church Dunmurry has not recognised
any incotne reccived from the insui'ance claim in relation to the land oi. buildings, insiirancc
monies rcmaining at the yeai- end of which the parish do i)ot hold an enlitlement for have been
offset with ali accrual.
Expenditure
Unrestricted
Funds
Restricted
Funds
2016
2015
4.1 CharitAble Activilie8
Clergy
National insiirance
Organist
Dio¢es¢ of Connor
CLCGB
Charitable donations
42,603
5,886
4,152
11,260
183
198
42,603
5,886
4,152
11,260
183
198
40,503
6,756
4,152
11.504
2,415
64,282
64282
65,330
Unrestricted
Funds
Restricted
Funds
2016
2015
4.2 Church and grounds
Heat and light
Water rates
Ground rent
Rates
3,534
1.185
3.534
1.185
5,321
1.259
622
4,724
4,724
7,207
Unyestricted
Funds
Re5tri¢ted
Funds
2016
2015
4.3 Administration
Telephone
Printing and stationary
Computer costs
Insui?nce
Bank ¢harges
Miscellaneous
Repairs
Cateriiig
Depreciation
Unallocated paym¢nts
1,095
773
1.302
2.583
286
205
3,301
1,095
773
1,302
2,583
286
205
3,301
1,169
1,016
952
2,749
352
2,451
3,567
546
1,461
14,055
1,461
14,055
25,061
25,061
12,802
12

ST. COLMAN'S PARISH CHURCH DuN1￿y
Notes to the Fingncial Statements (Continued)
For the Year Ended 31 December 2016
Uni'e$tricted
Funds
Restricted
Funds
2016
2015
4.4 Building
Reinstat¢mcnt of building
9,481
9.481
9,481
9,481
Total
Unrestricted
Funds
Restricted
Funds
2016
2015
9,481
103549
85
39
Tangible fIxed assets
Land &
Buildings
Equipment
Fixtllres
Total
Fittings
Cost or Valuation
At l January 2016
Additions
7,310
7,310
At 31 Deceinber 2016
7JlO
D¢preeiation
At l January 2016
Charge for the year
1,461
1,461
At 31 December 2016
1,461
Net book value
At 31 December 2016
5,849
5,849
At 31 December 2015
A full year's dcpi'cciation has been provided in the year of purchase for fixtures and fittings.
13

ST. COLMAN?S PARISH CHURCH DUNIIIURRY
Notes to the Finatieial Statements (Contiiiued)
For the Year Ended 31 December 2016
CreditOf5: amounts falling due within one year
2016
2015
Insui'ance tnonies received in advance
Other accruals
333,274
2.415
333274
2,415
Insurance ￿OnIeS not iitilis¢d in the year are held as an accrual for insurance Inonies received in
advance at the year end, these Inoni¢s will be utilised lo make repairs to the Cliurcli building which
is owned by the RCB.
Statement of movements on general fund (unrestricted)
Unrestrieted
Fund
Re$trieted
Fund
At l January 2016
Net movement in funds
33,425
(14,915)
At 31 December 2016
18,510
Related Parties Transaction5
Thei'e was a payment in the year of £28,000 to an officer of the Pai'isli. An organ that was owned
by the ofyicer personally was destroyed in the fire to thc building. A valuatioi) was obiaincd by an
expert to as¢¢rtain Ihe valu¢ ofihe organ. The Trustees agreed that tl)e paytnent would be made
from ihe insurance monies received.
A member of the congregation a Chartered Surveyor, acted as the project manager in relation lo
the building works reqiiired for the fire damage. Subsequently they became a Trustee of St
Colman's Parish Chur¢h in April 2018.
During the year potential fraiid was uncovered amounting to £14,055 of cheque payments, these
paymenls are currently under investigation by tlie Police Sei'vice of Noithern Irelaiid and the
Charity Commission foi. Northern IiYl8nd. In the financial statements this amount has been
iiiclud¢d as an ¢xpense headed unallocated payments.
Trustees, remuneration
The Trustees reccivcd no rcmuncration during the year (2016- £nil)-
14

ST. COLMAN'S PARISH CHURCH DUNMURRY
Nvtes to the fi inaIicial Statemeihls (Coiitinued)
For the Year Ended 31 Deeember 2016
io.
Trustees, expenses
The Trustees received no expenses during the year (2016 - £nil).
ii.
Employees
The average number of employees during the year was O {2015= 0)
12.
Auditors, Ethical Standards
In common with many cliai'ities of our size and nature we iise our auditors to prepare and submit
returns to ihe tax auilioi'itles and asslst willi the preparation ofthe finan¢ial slatements.
15