St MattheWs Church,
Parish of Scarva
Trustees. Annual Report and Statement of Receipts and Payments and Assets and Liabilities
For the year ended 31st December 2023
Charities Number: NIC103248

St Matthev/s Church. Parish of Scarva
Annual report and financial statements for the year ended 31 December 2023
Contents
Pages
References and administrative details of the Charity
Trustees, report
Independent Examiners report to theTrustees
Receipts and payments account
Statement of assets and liabilities
Notes to the financial statements
10-15

St Matthe￿5 Church. Parlsh of Scarva
References and administratlve details
Charity Name..
Craigavon/Aghaderg. Donaghmore & Scarva / St. Matthew, ScaNa I
Down & Dromore / Church of Ireland
Charity Registration Number..
NIC 103248
Contsct Address:
Iris Dillon
39 Cargans Road
Tandragee
BT62 2EA
Trustees
Revd Rodney Magennis
Mr William John Ander50n
Mr Rodney Dillon
Mrs Iris Elizabeth Dillon
Miss Anne Campbell
Mr Desmond Elliott (resigned May 20231
Mrs Freda Elliott (resigned May 20231
Mrs Margaret Campbell
Mrs Alwyn Baird
Mr Hubert McAllister
Mr Derek Crawford
Mr Norman Tombs (resigned May 2023)
Mrs Irene Crawford
Mrs Julie Hull (appointed May 20231
Principal Office-bearers
Clergy:
Church Treasurer:
Assistant Church Treasurer:
Church Warden- Clergy:
Church Warden- People:
Revd Rodney Magennis
Iris Dillon
Anne Campbell
Julie Hull
Rodney Dlllon
Independent Examiner
Eamonn Devlin FCCA
Hunter Sinton and Co.
50 Commercial Road
Banbridse
BT32 3ES
Bankers
Danske Bank
Business Bankin8
P.0. Box 183
Donegall Square West
Belfast
BTI 6JS

Trustees, Annual Report for the year ended 31 December 2023
The trustees present the Annual Report and Statements of Receipts and Payments and Assets and Liabilities
for St Matthews Church, Scarva Parish forthe year ended 31 December 2023.
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of St Matthews Church. Scarva Parish is to support the advancement of the Christian
religion by promoting. through the work of St Matthew's Church, Scarva Parish. the whole mi55ion of the Church,
pastoral. evangelistlc. soclal and ecumenical. Being open to and engaging with society as a whole and offering
support for those needing help are fundamental to the practical delivery of the benefits of Christianity.
As a result of activity in the pursuit of the advancement of the Christian religion, St Matthe￿S Church. Scarva
Parish has custody of property and of records, materials and artefacts of significance to the cultural and religious
herita8e and maintenance of which is undertaken by the select vestry of St Matthews Church, Scarva Parish.
Achlevements, Performance & Public Benefrt 2023 (2022 In brackets)
The Parish continued to have regular Services of Worship throughout the year 2023. This year we were
allowed to meet every Sunday except for one Sunday where the Grouped Parishes ofAghader& Donaghmore
and Scarva came togetherto a Joint service and lunch at Donaghmore Church to mark the Coronation of King
Charles 111. Services ceased to be broadcast on Youtube. except when specifically requested or a special service
was taking place. There were 521521 in-person main Sunday morning worship Services in 2023 {20221 with an
average congregation of 501521. The average numberof communicants each month wa5 291341. As well as 8
151 other Occasional Services, there were 315) Baptisms. 1101 Marriages. 1211) Burials {3 parishioners, 9 non-
parishioners). On Christmas Day, a service was held in ScaNa and the attendance was 541481. From September
onwards, a mid-week Holycomrnunion Service was held, shared with Aghaderg and the average attendance
was 718),
Pastoral work continued throughout 2023 with very little restrictions due to Covid. The priority of the Minister
In- Charge is the elderlyi the sick and the bereaved. Other visiting takes place as and when time permits.
Church organisations include a Mothers Union group for ladies (which has not been meeting) and a Sunday
School. The Sunday School teachers have been vetted through Acce55NI and we have officer5 in place in line
with the Church of Ireland Poliry on Safeguarding Trust. The new parish - wide "Steadfast" Youth Fellowship is
continuing and going very well with a regular attendance and everyone keen to see it progress in the future.
Once again, the Annual Royal Black Demonstration was held In Scarva with upward5 of 100,000 people in
attendance. The parish catered and provided car parkin8 for the day.
In Autumn 2023, a short Bible Study series was introduced and was held in the Rertory, all three parishes in
the Group were represented at those meetings and itwas a good time Spent with others seeking to further
develop their faith in Jesus.
A special service was held in Aghaderg Church. Loughbrickland of 'Royal Hymns, to mark the Coronation of
Kin8 Charles111. with special guests attending and members from each Church taking part.
Repair5 and general maintenance were continued on the Church property during 2023.
The parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public
benefit to ensure that the activitie5 entered into during the year have helped to achieve the Parish's objective5
and activities, a5 well as providing public benefit.

Trustees, Annual Report for the year ended 31" December 2023 (continued)
Financial Review 2023 (2022)
The income into the Parish from various sources was £56,4621£55,2941 with outgoings of £46.4761£164,1841
giving a surplus of £9,986 Ideficit £108,890). The surplus was mainly attributed to fundraising on the 13 July
at Scarva which contributed £6,802 of the surplus amount.
The Bank and Cash In Hand Balance at 31" December 2023 was £127,171 (£117,875). The balance on
investments held within RCB investment fund5 was £17,0831£16,3931.
It is the Trustee's Policy to hold sufficient reseNes to cover unexpected emergencies, to build up fund5 to pay
for future maintenance and repairs to the Church. Parish Hall and grounds, and to further the Objertives and
Activities of the Church of Ireland.
Golng Concern
The Trustees have reviewed the budgets 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 2023
can be signed off as a goin8 concern.
Structure, Governance and Management
Governing Document and Constitution of the Charity
Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select
Vestry members are the Charity Trustees
Recruitment and Appolntment 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 month5, may register as
members of the general vestry of the parish, allowingthem to attend and vote at meetings ofthegeneralvestry
and to stand for election to the select vestry. Meetings of the general vestry are held at least once a year. The
Seleci Vestry is elerted as part of this General Vestry meeting. The Select Vestry will hold their positions for
period of one year. Select Vesty member5 may be re-elected annually and there Is no limit on the number of
terms which may be served.
Pay and remuneratlon
The Revd Rodney Magennis was appointed as Minister- In
Charge of the Grouped Parishe5 of Aghader&
Donaghmore and Scarva in July 2023 and introduced at a Special Service in September that year, where he
received a stipend, office and locomotory allowance. The Scarva Parish pays 45% of this sum which caffle to
£18,238.40 per annum 2023.
The Trustee. Mr Rodney Dillon. acts as Church Caretaker and in 2023 the Parish paid him £800 for carrying out
these duties.
The Trustee, Miss Anne Campbell. is the Church organist and the Parish paid her £1,500 for carrying out these
duties in 2023.

Trustees, Annual Report for the year ended 31 December 2023 (continued)
Organisational Structure
The Selert Vestry is responsible for the day to day management of the Parish. The Select Vestry consists ofthe
member of the Clergy serving in the Parish, the Church Wardens, the Glebe Wardens and generally not more
than twelve other members ofthe General vestry elected at the General Vestry.
The Select Vestry is chaired by the member of the Clergy officiating in the Parish. Select Vestry members are
responsible for making decisions on matters of general con￿rn and Importan￿ to the Parish including deciding
how Parish funds are to be applied.
The Select Vestry meets at times fixed by the members or by the Diocesan Synod. Special meetin85 may be
convened at any time by the Chairper50n or the Church Wardens.
Compllance wlth Public Benefit
The Parish ha5 given careful consideration to the Charity Commi55ion 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. As detailed on page 4 above.
Statement of Trustee5' Responsibilitles
The trustees are responsible for preparing theTrustees' Report and the statement of receipts and payments and
statement of assets and liabilities in accordance with applicable law and regulation5.
The law applicable to charities in Northern Ireland with Income of less than £250,000 requires the trustees to
prepare 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 taklng reasonable steps for the
prevention and detection of fraud and other irregularitie5.
Signed on Behalt of the Trustees
Trustee I
Trustee 2
Date

Independent Examlners Report to the Trustees of St Matthe￿S Church
I report on the accounts ofthe Trust forthe year ended 31" December 2023, which are set out on pages 8 to
15.
Respertlve responsibilltles 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 Biven by the Commission under settion
6519llbl of the Charities Act
state whether particular matters have come to my attention.
Basis of independent examinerfs report
I have examined your charity accounts as reqUI￿d under section 65 of the Charities Art and my examination
was carried out in accordance with the general Dirertions given by the Charity Commi55ion for Northern
Ireland under section 6519llbl 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 anysuch 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 Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accountin8 requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
I have completed my examination and have no concerns In respect of the matters111 to141 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.
Name:
Eamonn Devlin FCCA
Relevant professional qualification or body:
A550ciatlon of Chartered Certified Accountants
Address:
Hunter Slnton & Co
50 Commercial Road
8anbridge
Co Down
BT32 3ES
Date:

Receipts and Payments Account for the year ended 31. December 2023
Unrestricted
Funds
2023
Restricted
Funds
2023
Endowment
Funds
2023
Total
2023
Total
2022
Note
Recei
Donations & plate collection
Proceeds from Fund Raisin8 Events
Legacies
Bank & Deposit interest
Investment Income
Rental Proceeds of Shared Rectory
Fundraising Income
Sale of investments
Grants
Receipts from General Trustee5
Other Receipts
Receipts from Parish Organisations
Collections for Third Parties
30,173
1,240
31.413
31,085
604
419
481
1,810
8.061
604
419
1,171
1,810
8,061
10.200
352
2,393
li
34
656
5,265
359
8.016
237
359
8,016
2,237
2,372
395
4.430
2.000
2.372
1,174
Total Recel ts
50,160
5,646
656
56.462
55,294
Pa
ments
Wages and Salaries
Diocesan Costs / Assessment
Church Running Costs
Church Building Repair
Glebe Costs
Collection for Third Parties
Administration Costs
Fundraising Costs
Charitsble Donations
Gifts
Payments from Parish Organisations
Investment expenditure
Purchase of Rectory
Total Pa ments
22.543
8.290
5.163
991
2,072
22,543
8,290
5,163
991
2,072
2,372
2,265
1,259
16,858
7.708
3,499
713
6,104
1,174
2,165
1,199
io
2,372
2,265
1,259
200
630
200
1,321
691
641
16.123
108.000
164.184
li
43,413
3,063
46,476
Excess of Receipts over Payments for
the year before transfers
6,747
2.583
656
9,986
-108.890
Transfers
6,747
2,583
656
9,986
-108.890
On Behalf of the Trustees
Trustee I
Trustee 2

Statement of Assets and Llabilities as at 31 December 2023
Unrestrirted
Funds
2023
Restrlcted
Funds
2023
Endowment
Funds
2023
Total
2023
Total
2022
Cash Funds
Current Accounts
Deposit Accounts
Total Cash Funds
67.307
10.449
77,756
49N15
116,722
10.449
127.171
107,566
10,309
117075
49,415
Investment Assets
Equity Investments
Other Listed
Investments
Investments in RCB /
CIT UnitTru5ts
Other unlisted
investments
Investment Propertie5
Total Investment
Assets
1.061
16.022
17.083
16,393
1.061
16.022
17,083
16,393
Assets retained for the
Pari5h'5 own use
Parish Centre
Glebe House
Fixtures and Fittings
Total Assets retained
for the Parish'5 own
se
108,000
108,000
108,000
108,000
108,0(Kl
108.0
On Behalf of the Trustees
Trustee I
Trustee 2

Notes to the financial statements for the year ended 31 December 2023
l. 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.
Ib) Ststement of Assets and Liabilitie5
111 Assets retalnedfor the Parish's own use
The assets of the Parish, retained for its own use comprise'.-
Church Building and Graveyard
Parish Hall
Fixtures and fittings
45% Share of New Rectory
The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP
IFRS1021
These Heritage assets are not included in the statement of assets and liabilities as information on the cost
or valuation is not available and such information cannot be obtained at a cost commensurate with the
benefit to the users of the accounts and to the parish.
The Parish Hall was built in 1894. There are no reliable records of the c05t of this construrtion and valuation
approach for such a building lacks sU￿1¢ient reliability. As a result this building is not recognised in the Parish
Statement of assets and liabilities.
Fixtures and Fittings are deemed to be Heritage assets as defined by the Charities SORP IFR5102). These
fixtures and fittings are artefacts contained within the Church Building and their preservation and
contribution to culture are ancillary to faith and other purpose5. Heritage assets are not included in the
Statement of assets and liabilities as information on the cost or valuation is not available and such
information cannot be obtained at a cost commensurate with the benefitto the user5 of the accounts and
to the parish.
The three Parishes have purchased a property between them to be used as the new Rectory. Scarva Parish
maintsin 45% control overthis property. Their 45%share of the new rettory building isvalued at £108,000.
ii) Investments
Fixed asset investments comprisin8 investment properties. investments in equities lordinary shares)
and investment in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated
at fair value at each year end date. The revaluation surplus or shortFall is then included alongside other
incoming or outgoing resource5. Investments in unquoted investments are recorded at cost and are
assessed annually for impairment.
10

Notes to the financial statements for the year ended 31st December 2023 Icontinuedl
Reconciliation of Cash Funds
Total Cash Funds at Beginning
of the year
Receipts forthe Year
Payments for the Year
Total Cash Funds at end of the
year
134.268
56,462
-46,476
144.254
Movement In Funds
Atljan
2023
Incoming
Resources
Outgolng
Resources
At 31 Dec
2023
Transfers
Endowment funds
Investment in RCB General Unit
Trust
Mrs E Reilly
Composition Balance from Rev
W. Armstrong
Mr5 E Liggett Donation
Mrs A E Drury & Mrs E Reilly
Benefaction
Rev. W Armstrong Donation
Investment in CIT Unit Trust
Mrs Constance Taggart Bequest
Albert Freeburne Bequest
Rev Canon P Kelly Bequest
C Moffett Bequest
Mrs Constance Taggart Bequest
207
213
2,515
154
80
2,595
159
826
68
26
852
70
6,227
1,462
211
3,076
620
15.366
288
68
io
6,515
1.530
221
142
3,218
649
16.022
29
656
Restrlcted funds
Building Fund
RCB Glebe Deposit Fund
Collection For Third Parties
RCB Youth Fellowship
Friendly Club
Gifts
46,866
1,240
48,106
2.000
-691
1,309
Investment in RCB General Unit
Trust
Church Insurance Bonus
Church Officers Composition
Bonus
Glebe Profit Sale
Parochial Funds
Transfer from General
Sustentation Fund
Investment in CIT Unit Trust
Raised By Parishioners
li
li
456
14
470
367
12
379
88
91
105
47,893
iio
50,476
3,274
-691

Notes to the financial statements for the
vear ended 31 December 2023
(continued)
Unrestrirted funds
General Fund
Fixed Term Deposits
60,700
10,309
52,392
140
45,785
67,307
10.H9
RCB General Unit Trust
71,909
52,532
45.785
77,756
Totsl funds
134.268
56,462
46,476
144,254
Pur
oses of Endowment Funds
Investment in RCB General Unit Trust comprises ten individual trust funds. There are five funds which are
solely to do with endowments. They a￿ as follows:
Mrs E Reilly- Income from this fund is to assist with Augmentation
Composition Balance from Rev W. Armstrong- Income from this fund is to assist with the Stipend
Mrs E Liggett Donation- Income from this fund is to assist with the Stipend and the Condition of the Grave.
Mrs A E Drury & Mrs E Reilly Benefaction - Income from this fund is to assist with the upkeep of the Church.
Rev. W Armstrong Donation- Income from this fund is to assist with the Stipend.
Investment in CIT Unit Trust comprises six individual trust funds. There are five funds which are solely to do
with endowments. They are as follows:
Mrs Constance Taggart Bequest- Income from this fund is to assist with the Stipend.
Albert Freeburne Bequest- Income from this fund is for general Church purposes.
Rev Canon P A Kelly Bequest- Income from this fund is for Sunday School prizes.
C Moffett Bequest- Income from this fund is forgeneral Church purposes.
Mrs Constance Taggart Bequest- Income form this fund isfor Grave and general Church purpose5.
Pur
oses of Restricted Funds
Investment in RCB General Unit Trust comprises ten individual trust fund5. There are five funds which are
restricted. They are as follows..
Church Insurance Bonus - This fund is to assist with the Stipend
Church Officers Composition Balance- This fund is to asslst with the Stipend.
Rectory Profit Sale- This fund derives from the sale of the rectory property and is to be used for the benefit of
Scarva Parish in a way to be agreed by the RCB, Diocesan Council and Scarva Selectvestry. This was used in
2022 to purchase a new Rectory. Thi5 fund is now closed.
Parochial Funds-This fund 15 to assist with the Stipend.
Transfer from the General Sustentation Fund-This fund is to assist with the Stipend.
Investment in CIT UnitTrust comprises six individual funds. There is one fund which 15 re5tritted as follows..
Raised By Parishioners- This fund is to assist with the Stipend.
Building Fund- The purpose of this account is to asslst with the maintenance and renewal of the Church
property.
Collection For Third Partie5- This fund derives from the collections for third parties within Church Life.
RCB Youth Fellowship- This fund derive5 from monies donated by RCB for'steadfast Youth Fellowship..
Friendly Club~ Thi5 fund derive5 from monies donated or paid by members of the Friendly Club and their
associates. The purpose of this fund is to be used for the benefit of the Friendly Club.
12

Notes to the financial statements for the year ended 31 December 2023 (Continuedl
Pur
oses of Desi
nated Funds
General Fund: This fund covers all expenditure and receipt transactions except for those which demand
separate fund accounting. This fund is to assist with all areas of the Church Life alongside the maintenance
and upkeep of all the Church A55ets.
Fixed Term Deposit Funds-This is comprised of four separate funds. two of which are in the local Danske
Bank, another within Progressive Building Society and finally a National Savings and Investment Account. The
sole purpose of each atcount IS to gain interest which is then reinvested until a time when it is needed for the
purposes of Church Life. The Bequests which have been placed into these accounts over a period exceeding
sixty years areThe Shepherd Bequest119551, The Marshall Bequest119621, The E Purdy Bequestl19761, The
Mrsj Riddell Bequest119761 and the RevTGD Andrews Bequest {19931.
4. Collections for Thlrd Partles
2023
2022
Royal British Legion Collection
Southern Area Hospice
Collection Re.. LOL 116
UCB
SANDS Tractor Run
Bishop Appeal
76
643
454
52
400
498
32
94
150
1.174
1,147
2.372
The above amounts have been included in Receipts for the Year under"CollectlOn5 for Third Parties" and in
Payments forthe year under'collections forThird Parties". All payments out had been completed bythe year
end.
5. Transactlons wfth the Trustees
Rev. Rodney Magennis, trustee. received a stipend for £18,238 in relation to his professional servitss as
Minister in charge of the Parish forthe yearJanuary- December2023.
Rodney Dillon. trustee, received a payment totalling £800 for Servi￿5 as Caretaker to the Parish.
Anne Campbell, trustee. received expenses of £1,500 for the provision of musical services as Organist of the
Parish.
6. Governance Costs
Governance costs of £1.650 were incurred during the year of which £1,650 relates to fees paid to the
Independent Examiner. Governancecosts are included withinAdministration costs in the Receipts and Payments
Accounts.
13

Notes to the financial statements for the year ended 31 December 20231¢ontlnued)
7. Church Running Costs
2023
2022
Electricity
Church Insurance
Water Rates
Church Repairs
Fire & Defence
Safeguarding Trust
2.620
1.735
1,228
1,615
186
270
138
62
3,499
270
96
58
5,163
The above amounts have been included in Payments for the Year under'church Running Costs."
8. Other Receipts
2023
2022
Graveyard Donation and Fees
GiftAid
Energy Support Grant
Christening Donation
Platinum Jubilee Coin Donation
Diocesan Distribution Re: Covid
2,450
4,366
1,200
355
3.335
50
io
680
4,430
8.016
The above amounts have been included in Receipts for the Year under"Other Receipts."
9. Wages and Salariè5
2023
2022
Stipend
Annual Leave Cover
PAYE
Vacancy Duty
Sexton
Organist
Caretaker
18.238
430
375
12,604
380
374
1,200
1,500
800
22,543
1,200
1,500
800
16.858
The above amounts have been included in Payments forthe Year under'Wa8es and Salaries."
14

Notes to the financial statements for the year ended 31 December 2023 {contlnued}
10. Share of Glebe Costs
2023
2022
Rates
1,345
iii
616
589
133
Insurance
Purchase of Glebe House- Legal and Professional Cost
Sundries
Rental of alternative Glebe House
1,152
4,230
6,104
2,072
11. Investment Income and Expenditure
2023
2022
Investment Income
Scheme Income
RCB Trust Income
Revaluation on RCB/CIT Investments (Gain)
Board of Education
RCB Distribution
Diocesan Distribution
250
229
1,800
690
97
134
97
57
200
2,393
1.171
The above amounts have been included in Receipts for the Year under"Investment Income."
Investment Ex enditure
Devaluation on RCB Investment {Lossl
16,123
16,123
The above amount has been included in Payments forthe Year under"Investment Income."
15