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 2024 Charity Number: NIC 104083
Church of the Holy Trinity, Armaghbreague st Annual Report and Financial statements for the year ended 31 December 2024 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 Rachel Herron Mrsjoanne Coleman Mr Adrian 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 Offjce Bearers: Church Treasurer: Church Secretary: Churchwarden - Rectorfs: Churchwarden- People's: Joanne Coleman Alison Conn 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
st Trustees, Annual Report for the year ended 31 December 2024 The Trustee5 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 2024. 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 HolyTrinityArmaghbreague 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 Acce55 Nl checks and have attended the appropriate training. The parish ha5 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'5 objectives and activities, as well as providing public benefit. Financial Review 2024 The income into the Parish from various sources was £17,175.79, with outgoings of £17,763.40. 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 its activities; and that the financial statements for the year ended 31 December 2024 can be signed off as a going concern.
Trustees, Annual Report for the year ended 31st December 2024 (continued) 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 figures approved by the General Synod of the Church of Ireland, but currently we have a vacancy. Organisational Structure The Select Vestry is responsible for the dayto day management of the Parish. The Select Vestry 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 Chairper50n 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 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.
Trustees, Annual Report for the year ended 31" December 2024 (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 a nd 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 A-A Date: 2qlOI
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF CHURCH OF THE HOLYTRINITY ARMAGHBREAGUE. YEAR ENDED 31 DECEMBER 2024 We report on the accounts of the charity for the Year Ended 310ecember 2024. Res ectlve Res onsibilities of Trustees and Inde endent Examlner The charity's trustees are responsible for the preparation of the accounts in accordance with Charities Act INI) 2008. Having satisfied ourselves that the charity is not Subject to audit under company law and is eligible for independent examinatlon, It is our responsibility to Examlne the accounts under Section 65 of the Charlties Act. follow the procedures laid down in the general Directions given by the Commisslon under sectlon 6519llbl of the Charities Act State whether particular matter5 have come to our attention. Basi5 of Inde endent Examlner's Statement We have examined your charity accounts as requlred under section 65 of the Charities Act and our examination was rried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under sectlon 6519llbl of the Charities Act. Our examination include5 a review of the accountlng records kept by the charity and a comparison of the accounts presented with those records. It also Sncludes consideration of any unusual items or disclosures in the accounts, and seekSng explanatSons from you as trustees concerning any such matters. The procedure5 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 view,. Our role is to state whether any material matters have come to our zttention giving us 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 accounting requirements of the Charitles Act 4. That there is 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 material respect the trustees have not met the requlrements to ensure that proper book5 of account are kept Iln accordance with section 63 of the Companie5 Oct ond account5 are prepared which agree with the books of account and comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods anLI prlnciples of the Statement of Recommended Practice Accounting and Reportlng by Charlties,. or to which, in our opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. drew Gilpin. FCCA. WHR Accountants Ltd Independent Examiner 56 Engllsh Street, Armagh, BT617LG 29 October2025
st Receipts and Payments Account for the year ended 31 December 2024 Unrestricted Funds 2024 Restrlcted Funds 2024 Endowment Funds 2024 Total 2024 Total 2023 Note Recei Donations & Plate collection Gift Aid Tax recovered Bank & Deposit Interest Other Receipts Special Service Collections Collection for a Thlrd Party 9027.40 1197.50 3412.09 3200.00 248.80 90.00 9027.40 1197.50 3412.09 3200.00 248.80 90.00 9394.28 1203.32 2895.10 2049.03 229.70 120.00 li Total Recei 17,175.79 17.175.79 15,891.43 Pa ments Diocesan Costs l Assessment Church Running Costs Church Insurance Glebe Costs Gift Aid Expenses Charitable Donations WHR Accountants 9231.76 5052.42 729.86 1619.58 104.78 875.00 150.00 9231.76 4950.74 729.86 1721.26 104.78 875.00 150.00 9278.97 3442.02 684.30 862.74 105.29 520.00 145.00 io Total Pa ments 17,763.40 17,763.40 15,038.32 Exs$ of Receipts over Payments for the year before transfers -587.61 -587.61 853.11 Signed on behalf of the Trustees Trustee I Trustee 2 Date: q 10.25.
st Statement of Assets and Liabilities as at 31 December 2024 Unrestricted Funds 2024 Restricted Funds 2023 Endowment Funds 2023 Total 2024 Total 2023 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 55,848.61 55.848.61 56,436.22 55,848.61 55.848.61 56,436.22 Investment Assets Equity Investments Other Listed Investrnents Investments in RCB/CIT Unit Trusts Other unlisted investments Investment Properties Total Investment Assets £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 HeritaEe 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 Charitie5 SORP {FRS1021 These Heritage assets are not included in the statement of assets and liabilities as information on the cost or valuation 15 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 {FRS1021. 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 is not recognised in the Parish statement of assets and liabilities. (il) 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 Receipts for the Year Payment5 for the Year Total Cash Funds at end of the Year 56,436.22 17,175.79 17 763.40 io
- Collection for Third Parties 2024 2023 Hospice Appeal 90.00 90.00 120.00 120.00 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 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 WHR Accountants received £150.00 for review of accounts for the 2024 year.
- Church Running Costs 2023 2022 Electricity Water Sexton Fees Organist Fees Grass Cutting Fees Ulster Gazette Heating Oil Fire Protection Maintenance Relief M inisters Sunday School Items Lightbulbs Communion Wine Premier Sound Systems Percentage of Bus Hire (Sunday School Outing) Church Maintenance 107.84 106.48 500.00 285.00 500.00 174.95 659.00 217.86 36.50 158.11 0.00 25.00 1300.00 101.68 880.00 5052.42 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 0.00 3,442.02 The above amounts have been included in Payments for the year under 'Church Running Costs,.
- Other Receipts 2024 2023 Donation Fundraising Donation in Memory of Deceased Parishioners Opening of Grave Banking Error Energy Bill Support Scheme 580.00 1020.00 1500.00 loo.00 0.00 0.00 3,200.00 10.00 524.00 915.00 0.00 0.03 600.00 2,049.03 11
The above amounts have been included in Receipts for the Year under'other Receipts,. 8. Special Service Collection 2024 2023 Easter Harvest Christmas 42.00 206.80 0.00 248.80 56.50 131.20 42.00 229.70 The above amounts have been included in Receipts for the Year under'special Service Collection,. 9. Glebe Costs 2024 2023 1619.58 862.74 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 60/520 of the Glebe cost5. 10. Charitable Donations 2024 2023 Care International Christian Aid Southern Area Hospice Church Army 100.00 loo.00 190.00 485.00 875.00 loo.00 loo.00 220.00 0.00 420.00 The above amounts have been included in Payments for the Year under'charitable Donations,. 11. Bank & Deposit Interest 2024 2023 Income Bonds Government Stocks Current Account 1697.67 901.70 812.72 3,412.09 1361.05 901.70 632.35 2,895.10 The above amounts have been included in Receipts for the Year under'Bank & Deposit Interest,. 12