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 Matthe5 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 MattheS 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 conrn 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 MattheS 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 reqUId 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 sU1¢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 Servi5 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