PAIISH CHURCH. DUNMURRY
St Colman's Parish Church, Dunmurry is a congregation of the Church of Ireland
Financial Statements
for the year ended 31st December 2023
Registered with the Charity Commission for Northern Ireland NIC103247

PARISH CHURCH. DUNMU*ItY
St Colman's Parish Church. Dunmurry is a congregation of the Church of Ireland
Trustees Annual Report and Financial Statements
for the year ended 31st December 2023
Contents
Charity Reference and Administrative Details
Trustee5 Annual Report
Independent's Examiner's Report
Accounting Policies
8-10
Statement Of Financial Activities
li
Balance Sheet
12
Notes to the Accounts
13-16

S.rCa,
PARISH CHURCH. DUNMURRY
St Colman's Parish Church, Dunmurry is a congregation of the Church of Ireland
Trustees Annual Report and Financial Statements
for the year ended 31st December 2023
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report
were
Rev. James Boyd
Mrs Edna Stewart
Mr5 Maud Ryan
Mr James Waddell
Mrs Irene McGaw
Mr Kenneth Cathcart
Mrs Dianne Mills
Mr David McKinley
Mrs Joy Mccandless
Mrs Evaline Mitchell
Mrs Marie Veale
Mr John Gavin
Mr Christopher Jones
Mr Ekin McKane
PRINCIPAL OFFICE BEARERS
Chairperson
Hon. Secretary
Hon.Treasurer
Rev. James Boyd (In Capacity of Rural Dean)
Mrs Edna Stewart
Mrs Maud Ryan
INDEPENDEMf EXAMINER
Broad Street Advisory Ltd
153 Kingsway, Dunmurry
BANKERS
Danske Bank
Donegall Sq West, Belfast

S.rCa,
PARISH CHURCH. DUNMURIY
St Colman's Parish Church, Dunmurry Is a congregation of the Church of Ireland
TRUSTEES ANNUAL REPORT
for the year ended 31st December 2023
The Trustees present their Annual Report and Financial Statements forthe year ended 31
December 2023 including a Balance Sheet as at that date.
STRucfuRE AND MANAGEMENT
St. Colman's Parish Church Dunmurry "The Charity" is governed by it constitution and is constituted
as a Chirity under the Charities Act (Northern Ireland) 2008.
The Trustees of the Charity are nominated in terms of the constitution. Atrustee must be a member
of the Charity or the nomFnated representative of an organisation that is a member of the Charity.
The Board of Trustees manage and administer the Charity. Day to day operations and decisions of
St Colman's Church are under taken through regular discussion between the Trustees.
AcfiviTIES AND OBJECTIVES
The Charity's principle function is to support the advancement of the Christian religion by
promoting through the work of the parish, the whole mission of the Church, pastoral, evangelistic,
social and ecumenical.
Being open to and engaging with society as a whole and offering support for those needing help is
fundamental to the practical delivery of the tenets of Christianity.
As a result of activity in pursuit of the advancement of the christian religion, the Parish has custody
of a large body of records, materials and artefacts of significance to the cultural heritsge, the
maintenance of which is undertaken by the Parish as a secondary charitable purpose.
All the functions of the Parish relate to the advancement of religion through holdtng regular
worship and communicating with and caring for parishioners and others in the community.

PARISH CHURCH. DUNMURRY
St Colman's Parish Church, Dunmurry is a congregation of the Church of Ireland
TRUSTEES ANNUAL REPORT (convd)
for the year ended 31st December 2023
ACHIEVEMENTS AND PERFORMANCE
The Charity made a net inflow of funds during the year ended 31 December 2023 of £11.666
(2022: inflow of £12,474).
The Charity was involved in charitable projects to achieve its stated objectives during the year.
The Charity has assessed and is satisfied with the impact of its funding to these activities.
FINANCIAL REVIEW
The Trustees are satisfied with the financial position of the Charity at the year end 31
December 2023. The Charity has managed its incoming resources effectively in the year under
review.
The balance on the general fund at 31 December 2023 is £67,044 {2022: £55,378). This is held
as £46,765 in unrestricted funds and £20,278 in restricted funds.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the
general objectives of the Charity and which have not been designated for other purposes.
Restricted fvnds are held by the Charity to cover specific expenses during the period.
The Trustees have reviewed the budgets for the year ahead and are satisfied that there are
adequate funds in place to ensure that the Church can continue its activities ad that the
financial statements forthe year ended 31 December 2023 can be signed off as a going
concern.

S.rCa,
PARISH CHURCH. DUNMIIIEIY
St Colman's Parish Church. Dunmurry is a congregation of the Churth of Ireland
TRusfEES ANNUAL REPORT (convd)
for the year ended 31st December 2023
VOLUNTEERS
The Trustees wish to acknowledge their deep appreciation of the volunteers who give freely of
their time by seniing on committees and helping with organisations and other church activities.
PUBLIC BENEFrr STATEMENT
The Church has given careful consideration to the Charity Commission for Northern Ireland's
guidance on public benefit to ensure that the attivities entered into during the year have helped to
achieve the Church's objectives as well as providing public benefit.
The Trustees of the Church confirm that they have complied with their duty under section 4(bl of
the Charities Act (Northern Ireland) 2008 to have regard to the Charity Commission for Northern
Ireland's guidance on public benefit and that the public benefit requirement has informaed the
activities of the Charity in the year ended 31 December 2023.
Generally the above benefits are delivered locally by congregations and their members, or are
facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated
by central resources in almost all cases. Public access is made known through the use of
noticeboards. printed material, press advertisement, websites, and social media or in other ways.

PAIiISH CHURCH. DUNMURRY
St Colman's Parish Church, Dunmurry is a congregatlon of the Church of Ireland
TRUSTEES ANNUAL REPORT (convd)
for the year ended 31st December 2023
RESPONSIBILITIES IN RESPEcf OF THE FINANCIAL STATEMENTS
The Trustees are responsible for preparing the Annual Report and the financial statements in
accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The Trustees are required to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the congregations and the financial activities for that year. In
preparing the financial statements the Trustees are required to:
select suitable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
prepare the financial statements on the goin8 concern basis unless it is inappropriate to
presume
The Trustees are responsible for keeping adequate accounting records that are sufficient to show
and explain the funds transactions and disclose with reasonable accuracy at any time the financial
position of the congregations and enable them to ensure that the financial ststements comply with
the Statement of Recommended Practice "Accounting and Reporting by Charities11 January 2015)".
They are also responsible for safeguarding the assets of the congregation and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

PAIIISH CHUllCH. DUNMURIEY
Independent Examinerfs Report for the endln8 31st Dttember 2023
To the trustees of St Colman's Parish Church. Dunmurry
I report on the Financial Statements as attached
Respectlve responslbilities of trustees and examiner
As the charitvs 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 Dirertions given by the Charity
Commission for Northern Ireland under settion 6519)(b) of the Charttie5 Act- and
state whether particular matters have come to my attention.
Basis of Independent &Yaminer's report
I have examined your charity accounts as required undersection 65 of the Charities Act and my examination was
carried out in accordance with the general Dirertions 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 included consideration of any unusual items or disdosures in the accounts, and
seeking explanations from you as charity trustees Con￿rning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
l.That accounting records were not kept in accordance with section 63 of the Chartties Act
2.That the accounts do not accord with those accounting records
3.That the accounts do not comply with the accounting requirements of the Charlties Act
4.That there is further informatSon needed for a proper understanding of the accounts to be reached.
Independent examiner's ststement
Since your charitvs gross income exceeded £250,(MX) your examiner must be a member of a listed body. I can confirm
that l am qualified to undertake the examination because l am a registered member of the Institute of Chartered
Accountants Ireland, which is one of the listed bodies.

PAIISH CHURCH. DUNMURIIY
Independent Examlner's Report for the year ending 31st December 2023
have completed my examination and have no concern5 in respect of the matters (11 to14) listed
above and, in connection with following the Directions of the Charity Cornmission for Northern
Ireland, I have found no matters that require drawing to your attention.
t Idviso
Tony McAleenan FCA
Independent Examiner
Broad Street Advisory
Chartered Accountants
& Business Advisors
153 Kingsway, Dunmurry
CHARTERED
ACCOUNTANTS
IRELAND
21st October 2024

PAIIISH CHURCH. DUNMURaY
St Colman's Parish Church. Dunmurry is a congregation of the Church of Ireland
NOTES TO THE ACCOUNTS
31st December 2023
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with Financial Reporting Standard applicable in the UK and Ireland FRS102 section IA
for small entities.
The financial statements have been prepared under the historical cost convention except for
investment assets, which are shown at market value. The financial statements include all
transactions, assets and liabilities for which the congregation is responsible in law. They do not
include the accounts of church groups that owe their affiliation to another body, nor those that are
informal gatherings of church members.
The charity has applied Update Bulletin l as published on 2 February 2016 and does not include a
cash flow statement on the grounds that it is applying FRS 102 Section I
The financial statements are presented in sterling which is the fvnctional currency of the charity
and rounded to the nearest £1.
The church meets the definition of a public benefit entity as defined in section 34 of FRSIO2.
In the opinion of the Trustees, there are no significant judgements, assumption5 or
estimates included in the financial statements, other than those described in the accounting
policies below.
FUNDACCOUNTING
Restricted funds comprise (a) income from endowments which is to be expended only on the
restricted purposes intended by the donor and {b) revenue donations or grant5 for a specific
congregational activity intended by the donor. Where these funds have unspent balances, interest
on their pooled investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are incorne funds which are to be spent on the congregation's general purposes.
Designated funds are general fund5 set aside by the congregation for use in the future.

PARISH CHURCH. DUNMURIIY
St Colman's Parish Church, Dunmurry is a congregatlon of the Church of Ireland
NOTES TO THE ACCOUNTS
31st December 2023
ACCOUNTING POLICIES {conVd)
INCOMING RESOURCES
Recognltion of Incoming resources
These are included in the Statement of Financial Activities {SoFA) when:
the congregation becomes entitled to the resources;
the trustees are virtually certain they will receive the resources; and
the monetary value can be measured with sufficient reliably.
Incomlng resources with related expenditure
Where incoming resources have related expenditure (as with fundraising income) the incoming
resources and related expenditure are reported gross in the SOFA.
Grants and donations
Grants and donations are only included in the SOFA when the congregation has unconditional
entitlement to the resources.
(Iv)
Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which
they relate.
(v) Contractual income and performance related grants
This is only included in the SOFA once the related goods or seNices have been delivered.
{vl) Glfts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount
actually realised. Gifts in kind for use by the charity are included in the SOFA as incoming resources
when receivable.

PARISH CHURCH. DUNA4URRY
St Colman's Parish Church. Dunmurry is a congregatlon of the Church of Ireland
NOTES TO THE ACCOUNT5
31st December 2023
ACCOUNTING POUCIES (conyd)
(vii)
Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended)
where the benefit to the charity is reasonably quantifiable, measurable and material. The value
placed on these resources is the estimated value to the charity of the serrfKe or facility received.
(vii) Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the
trustees, annual report.
(viii) Investment Income
This is included in the accounts when receivable.
(ix) Investment gains and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing
investments to market value atthe end of the year.
EXPENDITURE AND UABILMES
Liabillty recognFtlon
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
congregatlon to pay out resources.
(xi)
These are shown within charitable activities and include the costs of preparation and examination of
accounts, the costs of trustee meetings and cost of any legal advice to trustees on govemance or
constitutional matters.
Governance costs
(xll)
Grants with perforniance conditions
Where the charity gives a grant with conditions for its payment being a specific level of seniice or
output to be provided, such grants are only recognised in the SOFA once the recipient of the grant
has provided the specified service or output.
Support costs
Support costs include central functions and have been allocated to activity cost categorie5 on a basis
io

PARISH CHURCH. DUNMURRY
St Colman's Parish Church. Dunmurry is a congregatlon of the Church of Ireland
STATEMENT OF FINANCIAL ACTIVITY
for the year ended 31st December 2023
Unrestricted Restricted
Funds
Funds
Total Funds
Totsl Funds
2023
2022
Income and Endowments from:
Donations and legacies
Charitable activities
Other activities
Investments
Total
37,430
265
2.196
239
40,131
2,415
39,845
265
2,196
239
42,546
73,911
1,175
837
116
76,039
2,415
Expenditure on:
Charitable activities
Property Expenditure
Admin Expenditure
Total
4,940
16.920
5,766
27,627
4,940
20,140
5,799
30,879
5,387
54,010
4,169
63,565
3.220
32
3,252
Net Income / (expendlture)
12.504
(837)
11,666
12,474
Transfers between funds
Gains/lloss) on revaluation of
assets
Gains/{loss) on disposal of
assets
Net movement in funds
12.504
(837)
11,666
12,474
Reconciliation of funds:
Total funds brought forward
34.262
21,116
55,378
42,903
Total funds carried forward
46,765
20.278
67,044
55,378
The notes on pages 13 to 16 form part of these accounts
li

PAIISH CHU%CH. DUNMUIERY
St Colman's Parish Church, Dunmurry is a congregation of the Church of Ireland
BALANCE SHEET
As at 31st December 2023
Unrestricte Restricted
d Funds
Funds
Total Funds
Total Fund5
2023
2022
Current assets
Cash at bank and in hand
Total current assets
Liabilities:
Creditors: Amounts falling due
within one year
Net current assets or Ilabilities
46,765
46,765
20,278
20,278
67,044
67,044
55.378
46,765
20,278
67,044
55,378
Total assets less current
liabllltles
46,765
20.278
67.044
55.378
Creditors". Amounts falling due
after more than one year
Total net assets or liabilities
46,765
20.278
67,044
55.378
Funds of the charlty
46,765
20.278
67.044
55,378
The financial statements have been prepared in accordance with the provisions under
SectionlA of FR5102 The Financial Repsorting Standard applicable in the UK and Republic of
Ireland Approved by the select vestry on 28.02.24 and signed on its behalf by:
Rev. James Boyd
Mrs Maud Ryan
The notes on pages 13 to 16 forni part of these accounts
12

PAIISH CHURCH. DUNMURRY
St Colman's Parlsh Church. Dunmurry is a congregation of the Church of Ireland
NOTES TO THE ACCOUNTS
31st December 2023
NOTES TO THE ACCOUNTS (convd)
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Total
Funds
2023
Total Funds
2022
Recorded giving."
Freewill Offerings
Plate Collections
GiftAid
Donations
Dry Rot Repair Grant
R.C.B Covid Grant
Energy Support Grant
Cremation Plot Fees
Wedding Fees
Fundraising
28.295
787
5,424
1,724
28,295
787
5,424
1,824
27,894
512
19,815
20.074
2,500
1.510
100
1,2(Kl
1.200
1,150
1,150
41)0
765
950
200
457
765
39.845
CHARITABLE Acfivl￿ES
Unrestricted
Funds
Restricted
Funds
Total
Funds
2023
Totol Funds
2022
Charitable Events
265
265
265
1,175
1,175
265
13

S.rCa,
PAIEISH CHU2CH. DUNMURRY
St Colman's Parish Church. Dunmurry is a congregation of the Church of Ireland
NOTES TO THE ACCOUNTS
31st December 2023
OTHER AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total Funds
Totol
Funds
2022
2023
Hall Rental
Other Receipts
Refunds
2,120
76
2,120
76
137
700
837
2.196
2,196
INVESTMENTS
Unrestricted
Funds
Restricted
Funds
Total Funds
Totol
Funds
2022
2023
R.C.B Interest
Bank Interest
107
132
239
107
132
239
105
li
116
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total Funds
Total
Funds
2022
2023
Clergy Cover
Organist Fees
Charitable Donations
1,975
2.700
265
4,940
1,975
2,700
265
4.940
1,612
2,600
1,175
5.387
14

PAIIISH CHURCH, DUNMURRY
St Colman's Parish Church. Dunmurry is a congrezatlon of the Church of Ireland
NOTES TO THE ACCOUNTS
31st December 2023
PROPERTY EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
2023
2022
Oil- Church
Gas- Hall
Electricity- Church
Electricity - Hall
Fire Alarm & Boiler Services
Rectory Boiler Repair
Church Dry Rot Repair
Grounds Maintenance
Buildings Maintenance
Cleaning
Water Mains Pipe Repair
Skip Hire
All Buildings Insurance
Rectory Rates
Water Rates
Seat Pads For Pews
1.433
715
987
273
3.508
204
1,433
715
987
273
3,508
204
2,157
628
1,122
516
1,874
241
37.825
688
760
447
915
760
447
915
570
640
456
4,054
742
2.496
6,141
793
744
6,141
793
744
3,220
3,220
3,220
20,140
16,920
54,010
ADMIN EXPENDMJRE
Unrestricted
Funds
Restricted
Funds
Total Funds
Totol Funds
General
Photocopier
F.W.O. Envelopes
Wi-Fi Broadband
Diocesan Levy
Sundries
Bank Fees
38
383
189
470
38
383
189
470
3.357
1,163
200
5,799
115
861
171
401
632
1.793
196
4,169
3,357
1,163
167
32
32
5,766
15

S.rCa,
PARISH CHURCH. DUNhlURRY
St Colman's Parish Church, Dunmurry Is a congregation of the Church of Ireland
NOTES TO THE ACCOUNTS
31st December 2023
CASH AT BANKAND IN HAND
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Danske Account ' 456
Danske Account 365
Ulster Bank Account ' ioi
32,184
32,184
20,278
14,582
67,044
25,371
21,116
8,891
55,378
20,278
14,582
46.765
20,278
CREDITORS: amount falling due within one year
Unrestricted
Restricted
Funds
Funds
Total
2023
Total
2022
Accruals
Advanced rentals
Other
10.
RELATED PARTYTrANSACTIONS
There were no related party transartions during the year (2022 - £Nil)
ii.
TRUSTEES, REMUNERATION
The Trustees received no remuneration during the year12022 - £Nil}
12.
TRusfEES' EXPENSES
The Trustees received no expenses during the year (2022- £Nil)
13.
EMPLOYEES
The average number of employees during the year was O (2022: 0}
16