Church of the Holy Trinity Armaghbreague Trustees, Annual Report and Statement of Receipts and Payments and Assets and Liabilities st For the year ended 31 December 2022 Charity Number: NIC 104083
Church of the Holy Trinity, Armaghbreague st Annual Report and Financial statements for the year ended 31 December 2022 Contents Pages References and Administrative details of the charity Trustees, Report Independent Examiners report Receipts and Payments Account Statement of Assets and Liabilities Notes to the financial statements 10-12
Church of the Holy Trinity Armaghbreague References and Administrative details Charity Name: Church of the Holy Trinity, Armaghbreague Charity Registration Number: NIC 104083 Contact Address: Joanne Coleman 7 Monaghan Road Newtownhamilton Newry BT35 ODL Trustees: Mr Ronald Herron Mrjohn Herron Mrs Linda Herron Mr Darryl Conn Mr Philip Herron Mrsjoanne Coleman Mr Adrian Coleman Mr Ronald Mc Niece Mrs Denise Mc Niece Mrs Jessie Warnock Mr Alan Warnock Mr Graham Brown Mrjoseph Gwynne Mrs Florence Mc Niece Principal Office Bearers: Church Treasurer: Church Secretary: Churchwarden - Rectorfs: Churchwarden- People's: Joanne Coleman Graham Brown Ronald Herron Adrian Coleman Independent Examiner: Mr Andrew Gilpin FCCA WHR Accountants LTD Independent Examiner 56 English Street, Armagh BT617LG Bankers: Ulster Bank Newry Branch 86 Hill Street Newry BT34 IBT
Trustees, Annual Report for the year ended 31" December 2022 The Trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Church of the Holy Trinity Armaghbreague for the year ended 31" December 2022. Objectives and Activities The Charitable purpose of the Church of Ireland is the advancement of religion. The principal function of the Church of the Holy Trinity Armaghbreague is to support the advancement of the Christian religion by promoting, through the work of the Church of the Holy Trinity Armaghbreague 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 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, the Church of the Holy Trinity Armaghbreague has Custody of property and of records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of the Church of the Holy Trinity Armaghbreague. Achievements, Performance & Public Benefit The Church of the HolyTrinity Armaghbreague continued to have Services of Worship held each Sunday at 9.30 am. On Sundays we also have our Sunday School; which operates during term time, meeting each week with their Teachers during the 9.30 am Service. The children are also encouraged to take part in the yearly Carol Service. As a Parish we adhere to the Church of Ireland Child Protection Policy Safeguarding Trust, and all of our Leaders have been through Access Nl checks and have attended the appropriate training. The parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the Pa rish's objectives and activities, as well as providing public benefit. Financial Review 2022 The income into the Parish from various sources was £32,312.96, with outgoings of £14,610.51. It is the Trustees Policy to hold sufficient reserves to cover unexpected emergencies,. and to build up funds to pay for future maintenance and repairs to the Church and Grounds. Going 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 it5 activities; and that the financial statements for the year ended 31, December 2022 can be signed off as a going concern.
Trustees, Annual Report for the year ended 31" December 2022 (continued) Structure, Governance and Management Governing Document and Constitution of the Charity Cha pter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees. Recruitment and Appointment 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 months, may register as members of the general vestry of the parish, allowing them to attend and vote at meetings of the general vestry and to stand for election to the select vestry. Meetings of the general vestry are held at least once a year. The Select Vestry is elected as part of this General Vestry meeting. The Select Vestry will hold their positions for a period of one year. Select Vestry members may be re- elected annually and there is no limit on the number of term5 which may be served. Pay and remuneration The incumbent of the Parish 15 normally paid a stipend, locomotory allowance and office expenses in accordance with figures approved by the General Synod of the Church of Ireland, but currently we have a vacancy. Organisational Structure The Select Vestry is responsible forthe dayto day management of the Parish. The Selectvestry consists of a member of the Clergy serving the Parish, the Churchwardens, the Glebewardens and generally not more than twelve other members of the 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 finance, fabric i.e. building maintenance etc., furnishings and compliance with State church legislation. The Select Vestry meets at times fixed by the members, Rural Dean or by the Diocesan Synod. Special meetings may be convened at any time by the Chairperson or the Churchwardens. Compliance with Public Benefit The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the Parish's objective5 and activities, as well as providing public benefit. Statement of Trustees, Responsibilities The Trustees are responsible for preparing the Trustees, Report and the Statement of Receipts and Payments and Statement of Assets and Liabilities in accordance with applicable law and regulations.
st Trustees, Annual Report for the year ended 31 December 2022 (continued) 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 taking reasonable steps for the prevention of detection of fraud and other irregularities. Signed on behalf of the Trustees Trustee I Trustee 2 Date..
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF CHURCH OF THE HOLYTRINITY ARMAGHBREAGUE. YEAR ENDED 31 DECEMBER 2022 We report on the accounts of the charlty for the Year Ended 31 December 2022. Res ective Re5 onsibilities of Trustees and Inde endent Examiner The charity's trustees are responsible for the preparation of the accounts in accordance with Charities Act INI) 2008. Having satisfied ourselves that the charlty is not Subject to audit under company law and is eligible for independent examination, it is our responsibility to Examine the accounts under Sectlon 65 of the Charitie5 Act. follow the procedures Said down In the general Dlrections given by the Commlssion under sectlon 6519llbl of the Charities Act State whether particular matters have come to our attention. Basls of Inde endent Examiner's Statement We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directlons given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. Our examSnation includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustee5 concerning any such matter5. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on whether the accounts present a 'true and fair vlew,. Our role 15 to state whether any materlal matters have come to our attention giving us cause to believe.. l. That accounting records were not kept in accordance with sectlon 63 of the Charitles 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 Charitles Act 4. That there 15 further information needed for a proper understanding of the accounts to be reached. Inde endent Examiner's Statement In connection with our examination, no matter has come to our attention: which give5 Us reasonable cause to believe that in any materlal respect the trustees have not met the requirements to ensure that proper books of account are kept lin accordance with Section 63 of the Companies oct and accounts are prepared which agree with the books of account and comply wlth the aceounting requirements of Sectlon 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice Accountlng and Reporting by Charitles,. or to which, in our opinion, attention should be drawn to enable a proper understandlng of the accounts to be reached. rAn rew Gilpin. FCCA. WHR Accountants Ltd Independent Examiner 56 English Street, Armagh, BT617LG 28Se tember 2023
Receipts and Payments Account for the year ended 31st December 2022 Unrestricted Funds 2022 Restritted Funds 2022 Endowment Funds 2021 Total 2022 Total 2021 Note Recei Donations & Plate collection Gift Aid Tax recovered Bank & Deposit Interest Other Receipts Special Setvice Collections Collection for a Third Party 29622.70 1045.25 1311.11 0.00 278.90 55.00 9370.20 1015.93 945.15 1410.00 131.00 195.00 li Total Recei 32,312.96 13.067.28 Pa ments Diocesan Costs l Assessment Church Running Costs Church Insurance Glebe Costs Gift Aid Expenses Charitable Donations Death Notice Purchase of Gift IW Mccracken) WHR Accountants Photocopier 8404.07 3893.32 686.14 935.52 91.46 455.00 0.00 0.00 145.OCI 0.00 5766.72 2811.09 660.32 701.75 88.89 300.00 18.66 loo.00 115.00 371.98 io Total Pa rnents 14.610.51 11,229.41 Excess of Receipts over Payments for the year before transfers 17,702.45 17,702.45 1.837.87 Signed on behalf of the Trustees Trustee I Trustee 2 Date.. ai iO.I8.
st Statement of Assets and Liabilities as at 31 December 2022 Unrestricted Funds 2022 Restrlcted Funds 2022 Endowment Funds 2022 Total 2022 Total 2021 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 55,583.11 55,583.11 37,880.66 55,583.11 55,583.11 37,880.66 Investment A55ets Equity Investments Other Listed Investrnents Investments in RCB/CIT Unit Trusts Other unlisted investments Investment Properties Total Investment Assets E66,216.64 £66,216.64 £66,216.64 £66,216.64 £66,216.64 £66,216.64 Assets retained for the Parish's own use Parish Centre Glebe House Heritage Heritage Heritage Heritage Heritage Heritage Fixtures and Fittings Total Assets retained for the Parish's own use
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 Payment5 Accounts have been accounted for on a cash receipts basis. {b)Statement of Assets and Liabilities (i) Assets retained for the Parish's own use. The assets of the Parish, retained for its own use: Church Building and Graveyard Fixture5 and Fittings Shared Rectory The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP IFRS102} These Heritage assets a re 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. Fixtures and Fittings are deemed to be Heritage assets as defined bythe Charities SORP {FRS102). These fixtures and fittings are artefacts contained within the Church Building and their Preservation and contribution to culture are ancillary to faith and other purposes. 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 Rectory usage is shared between the Parishes of Keady, Derrynoose, Armaghbreague and Newtownhamilton, however Keady Parish maintain ownership of this property and as a result this building 15 not recognised in the Parish Statement of assets and liabilities. (li) Investments Other listed investments are National savings Income Bonds and British Government Stocks. 2. Reconclliation of Cash Funds Total Cash Funds at Beginning of the Year Receipts for the Year Payments for the Year Total Cash Funds at end of the Year 37,880.66 32,312.96 14 610.51 io
- Collection for Third Parties 2022 2021 Hospice Appeal 55.00 55.00 195.00 195.00 The above amounts have been included in Receipts for the Year under 'Collections for Third Parties, and in Payments for the year under 'Payments for Third Parties,.
- Transactions with the Trustees Mr Graham Brown, Trustee received a payment of £920.00 for the provision of musical services as Organist of the Parish. Mrs Florence Mc Niece, Trustee received a payment of £500.00 for services as Sexton to the Parish. The above amounts have been included in Payments for the Year under'church Running Costs.,
- Governance Costs Governance costs were not incurred during the year.
- Church Running Costs 2022 2021 Electricity Water Sexton Fees Organist Fees Grass Cutting Fees Ulster Gazette Heating Oil Fire Protection Maintenance Speaker Lead Relief Ministers Sunday School Items Lightbulbs Paper & Toner Mothering Sunday Flowers 225.75 91.50 500.00 950.00 500.00 131.25 782.78 116.40 0.00 292.83 211.87 52.26 26.68 12.00 3893.32 49.78 86.31 500.00 905.00 500.00 126.00 515.00 114.00 15.00 0.00 0.00 0.00 0.00 0.00 2,811.09 The above amounts have been included in Payments for the year under'church Running Costs,.
- Other Receipts 2022 2021 Donation Gift Aid Received Opening of Graves Donation in Memory of Deceased Parishioners 20,000 1045.25 0.00 0.00 21,045.25 115.00 1015.93 280.00 1015.00 2425.93 li
The above amounts have been included in Receipts for the Year under 'Other Receipts, and 'Gift Aid Tax recovered,. 8. Special Service Collection 2022 2021 Easter Harvest Christmas 51.00 124.70 103.20 278.90 41.00 90.00 131.00 The above amounts have been included in Receipts for the Year under'special Service Collection,. 9. Glebe Costs 2022 2021 935.52 701.75 The above amounts have been included in Payments for the Year under'Glebe Costs,. The Rectory is shared between the Parishes of Keady, Derrynoose, Armaghbreague and Newtownhamilton with Keady Parish maintaining ownership of this property, Holy Trinity Armaghbreague pay 601520 of the Glebe costs. 10. Charitable Donations 2022 2021 Care International Christian Aid Southern Area Hospice Salvation Army Rector in a Tractor Youth Council 100.00 loo.00 155.00 0.00 50.00 50.00 455.00 100.00 loo.00 loo.00 loo.00 0.00 0.00 400.00 The above amounts have been included in Payments for the Year under 'Charitable Donations,. 11. Bank & Deposit Interest 2022 2021 Income Bonds Government Stocks Current Account 355.26 901.70 54.15 1311.11 7.42 901.70 36.03 945.15 The above amounts have been included in Receipts for the Year under'Bank & Deposit Interest,. 12