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 2023
Charity Number: NIC 104083

Church of the Holy Trinity. Armaghbreague
st
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
Receipt5 and Payments Account
Statement of Assets and Lia bilities
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
Mr John Herron
Mrs Rachel Herron
Mrsjoanne Coleman
MrAdrian Coleman
Mr Ronald Mc Niece
Mrs Denise Mc Niece
Mr Alan Warnock
Mrs Florence Mc Niece
Mr David Mc Niece
Mrs Alison Conn
Mr Daryl Conn
Principal Office Bearers:
Church Treasurer-
Church Secretary:
Churchwarden- Rectorfs:
Churchwarden- People's..
Joanne Coleman
Alison Conn
Ronald Herron
Adrian Coleman
Independent Examiner:
MrAndrew Gilpin FCCA
WHR Accountants LTD
Independent Examiner
56 English Street, Armagh
BT617LG
Bankers:
Ulster Bank
Newry Branch
86 Hill Street
Newry
BT34 IBT

st
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
Liabilitie5 for Church of the Holy Trinity Armaghbreague for the 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 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 Holy TrinityArmaghbreague continued to have Services of Worship held each Sunday
at 9.30 am.
On Sundays we a150 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
Parish's objectives and activities, as well as providing public benefit.
Financial Review 2023
The income into the Parish from various sources was £15,891.43, with outgoings of £15,038.32.
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 budget5 for the year ahead and are satisfied that there are adequate
funds in place to ensure that the Parish can continue its activities; and that the financial statements for
the year ended 31, December 2023 can be signed off as a going concern.

Trustees. Annual Report for the year ended 31" December 2023 Icontinued)
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 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 terms which may be served.
Pay and remuneration
The incumbent of the Parish is normally paid a stipend. locomotory allowance and office expenses in
accordance with figure5 approved by the General Synod of the Church of Ireland, but currentlywe have
a vacancy.
Organisational Structure
The select Vestry is responsible forthe day to day management of the Parish. The Select Vestryconsists
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 time5 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'5 guidance
on public benefit to ensure that the activities entered into during the year have helped to achieve the
Parish's objectives 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.

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Trustees, Annual Report for the year ended 31 December 2023 (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 record5 that are sufficient to show and explain the
Parish's transactions and disc105e 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 Examiners Report to the Trustees of the Church of the Holy Trinity Armaghbreague
I report on the accounts of the Trustees for the year ended 31, December 2023, which are set out on
pages 8 to 13.
Respertive responsibilities of charity trustees and examiner
As the charit¢5 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 given by the Commission under
Section 6519){b) of the Charities Act
State whether particular matters have come to my attention.
Basis of Independent Examiner's Report
I have examined your charity accounts as required under Section 65 of the Charities Act and my
examination was carried out in accordance with the general Directions given by the Charity Commission
for Northern Ireland under Section 65{9llb) 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 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 Charities Act
2. That the account5 do not accord with those accounting records
3. That the amounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent Examiner's 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:
WHR ACbOUNTANTS LTD
Statutory Auditors
Audit House
56 English Street
Armagh BT617LG
Tel." 028 3752 2909
io(k¥l
Date:

st
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
Gift Aid Tax recovered
Bank & Deposit Interest
Other Receipts
Special SeNice Collections
Collection for a Third Party
9394.28
1203.32
2895.10
2049.03
229.70
120.00
9394.28
29622.70
1045.25
1311.11
0.00
278.90
55.00
1203.32
2895.10
2049.03
229.70
120.00
li
Total Recei
ts
15,891.43
15,891.43
32.312.96
Pa
ments
Diocesan Costs / Assessment
Church Running Costs
Church Insurance
Glebe Costs
Gift Aid Expenses
Charitable Donations
WHR Accountants
9278.97
3442.02
684.30
862.74
105.29
520.00
145.00
9278.97
3442.02
684.30
862.74
105.29
520.00
145.00
8404.07
3893.32
686.14
935.52
91.46
455.00
145.00
io
Total Pa
ments
15.038.32
15.038.32
14.610.51
Excess of Receipts over Payments for
the year before transfers
853.11
853.11
17,702.45
Signed on behalf of the Trustees
Trustee I
Trustee 2
Date:
ID.Ib¥-

st
Statement of Assets and Liabilities as at 31 December 2023
Unrestricted
Funds
2023
Restricted
Funds
2023
Endowment
Funds
2023
Total
2023
Total
2022
Cash Funds
Current Accounts
Deposit Accounts
Total Cash Funds
56,436.22
56.436.22
55,583.11
56,436.22
56,436.22
55,583.11
Investment Assets
Equity Investments
Other Listed Investments
Investments in RCBICIT Unit Trusts
Other unlisted investments
Investment Properties
Total Investment As5etS
£66,216.64
£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 Payments 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
Fixtures and Fittings
Shared Rectory
The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities
SORP (FRS1021
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.
Fixtures and Fittings are deemed to be Heritage assets as defined by the Charities SORP IFRS102).
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 lia bilities 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 is 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. Reconciliation of Cash Funds
Total Cash Funds at Beginning of the Year
Receipt5 for the Year
Payments for the Year
Total Cash Funds at end of the Year
55,583.11
15,891.43
15 038.32
56 436.22
io

3. Collection forThird Parties
2023
2022
Hospice Appeal
120.00
120.00
55.00
55.00
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,.
4. Transactions with the Trustees
Mr Graham Brown, Trustee received a payment of £760.00 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.,
5. Governance Costs
WHR Accountants received £145.00 for review of accounts for the 2023 year.
6. Church Running Costs
2023
2022
Electricity
Water
Sexton Fees
Organist Fees
Grass Cutting Fee5
Ulster Gazette
Heating Oil
Fire Protection Maintenance
Relief Ministers
Sunday School Items
Lightbulbs
Paper & Toner
Mothering Sunday Flowers
Percentage of Bus Hire {Sunday School Outing)
86.01
101.13
500.00
840.00
500.00
124.95
770.00
70.83
221.10
74.96
53.04
0.00
0.00
loo.00
3,442.02
225.75
91.50
500.00
950.00
500.00
131.25
782.78
116.40
292.83
211.87
52.26
26.68
12.00
0.00
3,893.32
The above amounts have been included in Payments for the year under'church Running Costs,.
7. Other Receipts
2023
2022
Donation
Fundraising
Donation in Memory of Deceased Parishioners
Banking Error
Energy Bill Support Scheme
10.00
524.00
915.00
0.03
600.00
2,049.03
0.00
0.00
0.00
0.00
0.00
0.00
li

The above amounts have been included in Receipts for the Year under 'Other Receipts, and 'Gift Aid
Tax recovered,.
8. Special Service Collection
2023
2022
Easter
Harvest
Christmas
56.50
131.20
42.00
229.70
51.00
124.70
103.20
278.90
The above amounts have been included in Receipts for the Year under'special Service Collection,.
9. Glebe Costs
2023
2022
862.74
935.52
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
2023
2022
Care International
Christian Aid
Southern Area Hospice
Rector in a Tractor
Youth Council
loo.00
100.00
220.00
0.00
loo.00
520.00
loo.00
loo.00
155.00
50.00
50.00
455.00
The above amounts have been included in Payments for the Year under'charitable Donations,.
11. Bank & Deposit Interest
2023
2022
Income Bonds
Government Stocks
Current Account
1361.05
901.70
632.35
2,895.10
355.26
901.70
54.15
1,311.11
The above amounts have been included in Receipts for the Year under'Bank & Deposit Interest,.
12