PA*ISH CHURCH. DUMIAUIIY St Colman's Parish Church. Dunmurry is a consregation of the Church of Ireland Financlal Statements Year Ended 31st Dember 2024 Registered with the Charity Commission for Northem Ireland NIC103247
PAQISH CNUIICM. DIIIIAIIJIIY St Colman's Parfsh Churth. Dunmurry Is a coweDtion of the Churth OF Ireland Trustees Annual Report and Financial Ststements Year Ended 31st December 2024 Contents Chajity Referen and Admlnistrative Detai15 Trustees Annual Report Independenes Examinees Report Accounting Policie5 8-10 Statement Of Financial Acb¥it li Balance Sheet 12 Notes to the Accounts 13-16
STCa, PARISH CHIIICH. DUIIAIiIRIY St Colman'5 Parlsh Church. Dunmurry Is a c(¥ye8thn of the thurth of Ireland Trustees Annual Report and Financial Statements Year Ended 31st December 2024 RThY ThUSTEES The Charity Trustes who served duTTng the year orwho were tnteeS at the date of this report were Rev. James Boyd Mrs Edna Stewart Mrs Maud Ryan Mrs Irene McGaw Mrs Ann Cathcart Mr Kenneth Cathcart Mrs Dnne Mills Mr David McKinlÉy Mrs Edline Mitchell Mrs Marie Veale Mrjohn Gawn Mr Christopher Jones Mrs Sanna Mallon PRINapAL OFFICE BEARERS Chairperson Hon. Secretary Hon.Treasurer Rev. James Boyd (In Capacity of Rural Dean) Mrs Edna Stewart Mrs Maud Ryan INDEPENDEKf EXAMINER Broad Street Advlsory Ltd 153 Kln8sway. Dunrnurry BANKERS Danske Bank Donegall Sq WesL Belfast
PA115H CHVIICM. DUIIMUIEIY St Colman's Parlsh Churth. DrnUrry b a mryqation of the CTrrth of Ireland TRusfEES ANNUAL REPORT Year Ended 31st December 2024 The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2024 including a Balan Sheet a5 at that date. SL Colman's Parish Church tlunmurry Tr Charitv 15 governed by it constitution and 15 constltuted as a Chirity under the Charttles Art (Northern Ireland) 2008. The Trustee5 of the Charfty are nominated in tenn5 of the constitution. Atrustee must be a member of the Charity or the nominated representative of an organisation that is a member of the Charity. The Board of Trustee5 manage and administer the Charity. Day to day opwations and decisions of St Colman's Church are undertaken throu0) regular discussion between theTnAStees. AcrnimES AND OBJEcfivE5 The Charity's prlnciple functlon is to 5UPPOrt the advancement of the Christian rel¥ion by promoting through the work of the paris the whole mission of the Church. pastoral, evangelistic soclal and ecumenical. Being open to and engaglng with soclety as a whole and offerin8 SUPPOrt for those needing help is fundamentsl to the practical delivery of the tenets of Chrlsttanity. As a result of activity in pursuit of the advancement of the chrlstlan religi(xJ, the Parish has custody of a lar8e body of records. materials and artefacts of significance to the cultural heritsge. the malntenance of which is undertaken by the Paiish as a secondary charitable purpose. All the functions of the Parish relate to the advancement of religion through holding regular worship and communicatin8 with and caring for parishioners and others In the cornmunity.
STCa, PAIISH CHII*CII. DUIIIAU••Y St Colman'5 Parfsh Churth Dunmurry Is a cowqatlon of the of Ireland TRusfEES ANNUAL REpoKf (conydl Year Ended 315t Dernber 2024 ACHIEVEMEKfs AND PERFORMANCE The Charity made a net inflow of funds during the year ended 31 December 2024 of £1.137 12023: Infiow of £11,666). The Charity was involved in charitable projects to achieve Its ststed objectives during the year. The Charity has assessed and Is satisfied with the impact of its fundi to these artivitses. FINANCIAL REVIEW The Trustees are satisfied with the flnancial posltion of the Charity at the year end 31 December 2024. The Charlty ha5 managed its Incoming resources effectivety In the year under revlew. The balance on the general fund at 31 December 2024 is £68,181 (2023: £67.044). Thls is held as £47,236 in unrestricted funds and £20,945 in restrirted funds. Unrestrirted fund5 are available for use at the discretion of the Trustees in fijrtherance of the general objectlves of the Charity and which have not been desi8nated for other purposes. Restricted funds are held by the Chaiity to cover specific expenses during the perlod. The Trustees have reviewed the bud8ets for the year ahead and are satsfied that there are adequate funds in place to ensure that the Church can continue its actiMtles ad that the financial statements for the year ended 31 December 2024 can be signed off as a going concern.
PAIISH CMUIICH. DUIIMiIIQV St Colman's Parish chur [nMrry Is a ¢owe8thn of the Chwth of Ireland TRUSTEES ANNUAL REPORT (convd) Year Ended 31st December 2024 The Trustee5 wish to acknowledge their deep appreciation of the volunteers who grve freely of their time by ser¥in8 on committees and helping with organisations and other church activities. BENEFrr srATEMENr The Church has 8iven careful consideration to the Chartty Commi55ion for Northern Ireland's guidance on public benefft to ensure that the activities entered into during the year have helped to athieve the Church'5 objectives as well as providing public benefrt. The Trustees of the Church confim that they have complied wlth their diity under section 4(b) of the Charitles Act INorthern Ireland) 2CK18 to have ard to the Charity Commission for Northern Ireland's guidance on public benefit and that the public benefrt requirement has Infomiaed the activities of the Charity in the year ended 31 December 2024. Generalty the above benefft5 a delivered locally ty congregations and their members, or are faalitsted through pre5byterie5 or are organised and delrvered Centrally. Local delivery 15 faalitated by central reSoUS In almost all cases. Public a¢5$ made known through the use of notibOardS. printed material• press advertisemenL websites. and %Kial media or in other ways.
PAIISH CHiIICH. DUIIIAVIQY St Colman's Parish Churth. Dunmurry 15 a CObWr4a0n of the clrth of Ireland TRUSTEES ANNUAL REPORT (conyd) Year Ended 31st December 2024 RESPOK51BILmES IN RESPEcf OFTHE FINANXJAL sfATEMEKrs The Trustees are responsible for preparin8 the Annual Report and the financial statements in accordance with applicable law and United d0M Generally Accepted Accountin8 Practi. The Trustees are requlred to Fxepare financlal statements for each financial year which give a true and fair view of the 5tste of affairs of the COregatiOnS and the financial activities ft+r that year. In preparing the financial statements the Trustees are required to: selert sultsble accountin8 policies and then apply them consistenty make jud8ements and estirnates that are reasonable and pnHlent prepare the financlal ststernents on the going concern basis unless it Is Inappropriate to presume The Trustees are responslble for keeping adequate accounting records that are sufficient to show and explain the funds transactiOll5 and disdose with reasonable accurdcy at any time the financial positlon of the con8regations and enable them to ensure that the financial statements comply with the Statement of Recommended PraCti"AccoUnt1 and Reporting by Charlties (l January 2015)". They are also responsible for safeguarding the assets of the Congregation and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularltles.
PAIISII CHiIRCII. IWMIIIIRIY To th• trwiees of St Colm•n's Parhh Chwrt InmIry I report on the Flnancial Slatements as attsched As the chariivstrustees you are respcThible forthe preparatIC otthe accounis in acc(Ydante with tr Charitie5 Act (Northem Ireland) 2(X It Is my responsibilrty to.. • examine the accounts under sectlon 65 oFthe CharttiEs Atr, . follow the procedures laid down in the 8eneral Dlre¢tion5 gr¥en by the Ch•rlty Commisslon for Northem Ireland under seciion 65191Ibl oFthe Chartties A¢. and . Stats wFther particular matter5 have come to my attentio I have examined your charlty acccwJnts a5 requirEd uThler section 65 of the Charities Act and my examnation was carrled out in accordance w6th Eerrdl Direclions given by the Charity Commi55ion for Northern Ireland under section 65{9llb) of the Charltles P£L My MInatIOn Included a ofthe aCcntI records kept bythe charity and a comparison ofthe accounts presented w]th those reccyds. It a150 Included conslderaticffi of any unusual Items or di5dosures in the acCnts. and 5eeklng explinatlons frorn a5 tharftytrustees concerning any suth matters. My is to state vlhetherany materlal matters have corne to my attentlon 8i¥iTh3 me cause to believe: l.That accountlry recor[15 were kept in accordarKe with 5ectlon 63 of the (tharitiEskt 2.That accounts do not acconl with those accountlrq rdS 3.That the accounts do not cornply with the accountiryg requlrements ofthe Charities Act 4.That tlre is fUrtr infomiafjon rneded for a proper undeJ5tsrnlln8 ofthe accounts to bereached. If your tharfvs 8ross Inc(xne exceeded £250.tfXl your examiner must be a rnember of a listed body. I can confirni that I am q[tIfied to undertake exam1rtIon because l om a rew5tered member ofts* Institute of Chartered Accountsnts I11TL whlch is (Jne of the listed l)cKlle&
STCa, PAfflSH CHUICH. DUNLIAUIEIIY Independent Examinerfs Rel for the year endhw 31st December 2024 I have completed my examination and have no concerns in respect of the rnatters (11 to (4) listed above and, in connection with following the Directions of the Charty Commission for Northern Ireland. I have found no rnatters that require drawing to your attentlon. t Adviso Tony McAleenan FCA Independent Examiner Broad Street Advisory Chartered Accountants & Business Advisors 153 Kingsway. Dunmurry CHARTERED ACCOUNTANTS IRELAND 28th March 2025
S.rCa. PAIISH CHUICH. DiIMIAUI*Y St Colman's Parfsh Churth. DrnUrry Is a towe8ation of the thurth of Ireland NOTES TO ThE ACCOUNTS Year Ended 31st Dember 2024 ACCOUNTING pouaES BA515 OF FINANaAL STATEMENrs 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 Fina131 Reporti Standard applicable In the UK and Ireland FR5102 section IA for small entltie& The financial statements have been prepared underthe historical cost convention except for investment assets. whith are shown at market value. The financial statements include all transactions, assets and Ilabilities for which the coThgre8ation 15 responsible in law. They do not include the accounts of church group5 that owe their affiliation to another body, nor those that a Informal gathering5 of church rnembers. The charity has applied Update Bulletin l as published on 2 February 2016 and does not indude a cash flow statement on the grounds that It is applying FRS 102 Section I The financial statements are presented in sterlir48 which is the funrtional currency of the charlty and rounded to the nearest £1. The thurth meets the definition of a public benefft entity as defined in 5eLtion 34 of FRSIO2. In the oplnlon of the Trustees. there are no significant judgements, assumptions or estlmates included in the financial statements. other than those described In the accountir policies below. FUND ACCOUKnNG Restrirted 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 grants for a specific congregational actilqty intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual furKIs on an avern8e balance basis. Unrestrirted funds are income funds which are to be spent on the congregation's 8eneral purposes. Designated funds are general funds set aside by the congregation for use in the future.
PAtISH CIIIIIECH. DUIIAIIIIftY St Colman's Parf5h Church. Dunmurry15 a cowepkn ofthe Churth of Ireland NOTES TO THE AccouKrs Year Ended 31st Dernber 2024 AccouKfiNG pouaES (convd) INCOMING RESOUR Recosnltlon of Incom1 resources These a Included in the Statement of Financial Activitres {SoFAI when: • the Congregon become5 entltled to the resour. . the trustees are virtually certain they will receive the resources. and • the monetsry value can be m&*ured with sufficient reliably. Oi) IornIng re%)UrC with related experKlliure Where incoming resources have related expenditure las wlth fundraising income) the incoming resources and related expenditure are reported gross in the 5oF Grants and donatl(ms Grants and donations are onfy induded in the SOFA when the congregatlon has unconditional entitlement to the resources. Tax redaims on donatlons and eifts Incomkng resour from tsx reclaims are included in the SOFA at the same time a5 the 81ft to which they relate. (v) Contractual Income and related 8rants This is onfy included In the SOFA once the related 8oods or seivio5 have been dellvered. (vl) Glfts in klnd Gifts in kind are accounted for at a reasonable Èstimate 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.
PAMSH CHURCH. DUMMURA Y St Colman's Par15h Church, tnMuTry Is a of the Church of Ireland NOTES TO ThE ACCOUNTS Year Ended 31st Drnber 2024 ACC(KIKllNG POUCIES Iconvdl {vll) Donated servkes and fadfrtks These are only included in incoming resources (with an equrwalent amount in resource5 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 charrty of the 5ervlo or facilty reoived. Ivll) Volunteer help The value of any voluntary help received Is not induded in the accounts Ixrt Is described in the trusteeg annual reporL (vllll Inveslment knrne This is induded in the accounts when receivable. (tr) Investment qakns and losses This indudes any galn or loss on the sale of investments and any 8ain or loss resulting from revaluing investments to market value at the end of the year. EXPENDrruRE AND UABILMES (x) Uabljlty recognttion iiablllties are reco8nised as %)on as there is a legal or constructive obligation Committi the tongregation to pay out resources. Governan costs These are shown withln tharitsble activities and indude the costs of preparation and examlnation of accounts, the costs of trustee meetln8s and cost of any legal advi to tnthes on governan or Constitutional matter& {xlll Grants wlth perfornwKe condltlons Where the charity gtve5 a grant th conditions for its payment being a spedfic level of service or output to be provided, such grants are only reco8nised in the SOFA ono the recipient of the grant has provided the specified ser¥ice or outy)uL i) Support costs Support costs include centrdl functions and have been allocated to activlty cost categorfes on
St. PAIEISH CHUQCH. DUNMURQY 5t Colman's Parlsh Church. Dunmury15 a con8regatlon of the Churth of Ireland srATEMENT OF FINANaAL Acrivrry Year Ended 3tst December 2024 Unrestricted Re5tr1cted Funds Funds Totsl Funds Totsl Fun 2024 2023 Income and Endowments from: Donations and legades Charitable artlvities Other activities Investments Totsl 38.309 365 5,030 329 44.033 39,CM)9 365 5.030 329 44,733 39,84 26 700 42.54&, Expendlture on: Charitable activitles Property Expenditure Admin Expenditure Totsl 5,243 31,659 6.660 43.562 5,243 31.659 6,693 43,595 20,1 33 33 Net Income / (expenditure) 470 667 L137 11.66 Transfers between funds Gains/(loss} on revaluation of assets Gains1{loss) on dlsposal of assets Net movement In funds 470 667 1.137 11,66 Reconclllation of fijnds: Total funds brou8ht forward Totsl funds carrfed forward 46,765 20.278 55,37 47.236 68,181 67 The notes on pages 13 to 16 forn) part of these accounts li
PAIEISH CHU*CH. DUNIAIIIRY St Colman's Parlsh Church. nfflUTry Is a cowezth ofthe chu of Ireland BALANCE SHEET Year Ended 315t Deomber 2024 Unrestricted Fund5 Fund5 Totsl Funds Total Fund 2024 2023 Cash at bank and in hand Totsl current assets Uabilities: Creditors: Amounts fallln8 due within one year Net current assets or Ilabilhles 48,499 48A99 20,945 20,945 67.044 67.044 L263 47.236 1,263 68,1 20,945 Total assets less current Ilabilitlqs 47.236 20.945 68.1 67 Creditors: Amounts falling due after more than one year Totsl net assets or liabirit 47236 20,945 68,181 67 Funds of the tharlty 47236 68,1 The financial statements have been prepared in a(rordano with the provisions under SertionlA of FRS102'The Financial Repsortlng Standard appllcable in the UK and Republic of Ireland.. Approved by the selert vestry on 28.03.25 and si8ned on its behalf by: Rev. James Boyd Mrs Maud Ryan The notes on pages 13 to 16 forni part of these a¢courrts
PAIISN CHUIGH. DUIIMUIRY St Colman'5 Parlsh Churth rnmUrry Is a ¢Te8th of the thurth of Ireland NOTES TO THE ACCOUNTS Year Ended 31st December 2024 NOTES TO THE Accoumfs {wnVd) DONATIONS AND LEGACIES unrestric Restrthd Totsl FurKIs Funds Funds 2024 TotolFunds 2023 Recordedglvlng." Freewill Offerin85 Plate Collections Gift Aid Donathns Energy Support Grant Funeral Donations Cremation Plot Fees Weddlng Fees Fundraising 30,185 830 5.765 938 30.185 830 5,765 938 28.295 787 5.424 L824 L2 250 2 250 250 200 250 591 39,009 591 38,309 765 39.845 700 UnrestrItt Restricted Total Funds Funds Funds 2024 Tt)talFunds 2023 Charitable Events 365 365 365 365 265 265
Stca. PAIISH CHU*CH. DUlIAlUftJtv St Cdman's Parfsh Churth. Dunmwry Is a ofthe Churth of Irek NOTES TO THE ACCOUNTS Year Ended 3tst Dernber 2024 Unrestricted Rest Funds Funds Total Funds rotai Fund5 2023 2024 Hall Rentsl Other Reipts Refunds 5,010 20 5,010 I0 76 5,030 2.196 INVESTMENrs Unrestrirted Restricted Funds Funds Total Funds Total Funds 2023 2024 R.C.B Dtvldend Bank Interest 107 132 239 214 329 214 329 Unrestricted Restricted Funds Funds Totsl Funds Total Fund5 2023 2024 Clew Cover Organlst Fee5 Charitable Donations L878 L878 1975 365 5,243 365 5,243 265 14
Stcolman's Parf5h Clwft iknmuryls a ofth? CIMNth of lrnland NOTES TO THE ACCOUNTS Year Ended 31st Decemb¥ 2024 PROPERIYEXPENDfruRE Fund5 Furxls Totsl Funds Totol Funds 2024 2023 011- Church Gas- Hall Electrtcity- Church Electrlctty- Hall Fire Alarni & Boiler Services Rectory Boiler Repalr Repair5 in Chancel Area Grounds MaintenarKe Buildin85 MaintenarKe Cleaning Cremation Plots All Buildings Insurance Rectory Rates Water Ratss Consultant Fee5 Seat Pads For Pews &483 L254 L399 1433 715 99 273 2,421 2.421 11.108 945 IL108 945 583 L390 24 6,601 830 776 I0 447 915 24 6.601 4141 776 ADMIN EXPENtXTUIIE FU15 Funds Totsl Furnls Total Funds 2024 GEral Photocopter F.W.O. Envelopes WI-FI Broadband Worshlp Exp Diocesan Levy AttountsryYE23 AccountsrtyYE24 Grfts SuNlries Bank Fees 74 373 74 373 182 496 144 35 354 496 144 470 354 610 610 1,163 171 33 33 204
PA115H CHURCH. DiIIIAIUIIY St Colman's Parfsh Chwth. nMUrry is a cowe8th ofthe thwch of IrelaNI NOTES TO THE ACCOUNTS Year Ended 3tst December 2024 CASH AT BANK AND IN HAND Funds 2024 Totol 2023 Fund5 Danske Account * 456 Dan5ke Account. 365 Ulster Bank Account * ioi 40.534 40.534 20,945 7,964 69,444 32,184 20.278 14,582 67,044 2045 48.499 20,945 CREDrroRS: amowrt falliry due withln oneyear Unrestricted Restricted Funds Fund5 Totsl 2024 Total 2023 Accruals Advanced rentals Other L263 1.263 1.263 There were no related party transactions during the year12023- £Nil) ii. TRUSTEES, REMUNERATION TheTnee5 reIVed no remuneration durin8 the year {2023- £Nil} TRusfEE5' EXPENSES The Trustees received no expenses during the year (2023- £Nill EMPLOYEES The average number of employees durin8 the yearwas O 12023: 0)