Parishes of Ballymoyer and Belleek Independent Examiners R¢tK)rt For the Year Ended 31" DecemiKr 2019 Northern Ireland Charities Nun)ber. N104089 Parishe5 of Ballymoyer and Belleek Parishes of Ballymoyer and Bell¢¢k Annual R¢w)rt and Financial Statements for the Year Ended 31" December 2019 Contents Ref¢rences and Administrative Details of the Charity Pagesl-3 Trustees Report Pages4-6 Ind¢p¢ndent Examiners Repx)rt to the Tn￿CeS Receipts and Payments Aexounts Page 7 Pages8-9 Statement of Assets and Liabilities Pag¢ 10 Notes to the Financial Statements Pagesll-12 Parishe5 of Baltymoyer and Belleek Parishes of Ball￿0Ye[ and Belleek Referenee and Administrative Details Charity Name.. Ballymoyer Unionlst LukeslArn)aglVChurch of Ireland Charity Registration Number.. 104089 Conlact Address.. l Tully¢t Roa¢ Nemownhamiltory Newy. Co Down, BT35 ORD. Trugtee8 Mr Derek And¢rson Mr Trevor Anderson Mrs Erla Frazer Mr David Hawthorne Mrs Marion Hawthorne Mr Colin Johnston Mr Frednck Johnston Mr Robert Johnston Mr W R Johnston Mr T Porter Mr Alex Preston Mr Alastair Watt Mr David Watt Mr Nichol&s Watt Mr William Watt Principal Offi¢e-Bearers Cl¢rgy.' Church Treasurer". Church Warden- Clergy: Church Warden- P¢ople'. Rev Alan P S Synnott Mr Alastair Watt Mr Nicholas Watt Mr Colin Johnston Independent Auditor Name Mrs Amanda Crozier Address 189. Granemore Roa(L Tassa Co Arnia BT60 2RD. B8nker8 Ulster Bank 86 Hill StreeL Newry. CODO BT34 IBT. Parishes of Ballymoyer and Belleek Independent Eulviner's Report lo the Trustees of Ballymoyer and Belleek Parish Church I report on the accounts of Ballyrnoyer and B¢lleek Union Parish Church for the year ended 31 DecemlEr 2019 which are set out on pages 8- 12. Respective Responsibilities of the Charity Trustees and Examiner As Ballymoyer and Belleek Union Parish Church Trustees you are r¢spx)nsible for the prepardtion of th¢ accounts in accordance with the Chan'ties Act (Northern Ireland) 2(K)8. It is my responsibility lo.. Examine the Accounts Under Section 65 of the Charities Act. Follow the procedures laid dowi) in the General Directio￿8 given by the Commission Under S¢ction 65 (9) (b) of the Charities Act. State whether particular matters have come to my attention. Basis of Independent Examiner's Re￿rt I hav¢ examined your charity accounts as required Under Section 65 of the Charities Act and my examination was camed out in accordance with the G¢neral Directions ￿Ven by the Charity Commission for Northern Ireland Under Section 65 (9) (b) of the Charities ACL My examination included a review of th¢ accounting records kept by the Charity and a ¢ompaTison of accounts presented with those records. It also Includ￿ consideration of any unusuallitems or disclosures in Ihe accounts. and seeking explattations from you &$ charity TnLStees concerning any such matters. My role is to state wh¢th¢r any material matters have come to my attention ￿VIng me cau5¢ to believe.. l That Accounling Records were not kept in accordance with S¢ction 65 of the Cbarits'es Act. 2 That the accounts do not accord with those accounting records. 3 That th¢ accounts do not comply with the accounting requirements of the Charities Act. 4 That there is further infom)ation n¢c(kd for a proper understanding of the accounts to be reached. Independ¢nt Examiner's Statement I have completed my examination and have no concerns in respect of the matters (l ) to (4) listed above and in connection with following the Directions of the Charity Commission for Northern Ireland. I have found no rnattcrs that require drawing to your att¢nts"o Mrs Amanda Crozier Independent Examiner Date.. o. iolo. Parishes of Ballymoyer and Belleek Receipts and Payments Statement of Aeeounts for the Year Ended 31 December 2019 We8kty Gfft. Md X)1e¥2019 81tyrr0y￿ Gfft, D B￿k ()ftD B#tyrny¥¥ L¢￿ C¢4•*J) 2.913.32 £2.',Yd £1.',F£ J] ÉS53 .694 £4471X AVIIIA 8altyTn4er Sunday BItyr￿er Ea* Col￿ 8*Trwer Hwie&Cr4* £137 C £67X¢ Ell￿ £17n £82 42 £197.75 RBL P(w Eif£ £5¢( £41 CO r81. £154.42 f281 07 £3',675 £1* 94 B￿￿￿k £7.754. £￿.1)) £13721 £5¢5 79 £164 +Y*y-=rrtp G5gbe Thofit Sae KSs6 J H Sywtt Vo5 8 C s Ill E H￿sle G-, a&we* A 8 JA ￿lazer £3137 £4¥J É21f £1￿ È54 CQ £10 34 É&&11 £4 £3733) £1.759 01 d 911,In#f £227. £811.03 Él 761.92 £1X).t £1CL). ¥ry Enll In ol &Jms 8 Ritst8wrrf In Mem ol Miss Edth +lan InU￿OI￿rI￿$￿W&)$fft9 In Mem ol )*#J T*5 In Uom of £52 48 tr66 U09)45 £172 L & MI$ J Beqwsl IAis8 laylL¥ £7 14983 £X73 02 £13.63 £10 £21. È47 J) Tho >Ar L & ifust .20 E* of G Rw) £1.4eo TOTAL IIKC¥ E33.78J.60 TOT￿ EXPEIO £35.831.14 TOTIL EXCESSrt)EFiaT 41011.11 Op•th 8•lwu•t 11112Q19 Qo* 841•￿ It 31M3X19 O•.M6.30 Parishes of Ballymoyer and Belleek Statement of Accounts for Ballymoyer Repair Fund as at 31 December 2019 ning Balanc¢ I. January 2019 £16.946.52 Total Income for the Year £4,611.66 Total Expenses for the Ye £1.292.58 Total Excess for the Year £3319.08 Closing Balance 31" December 2019 £20265.60 Statement of Accounts for Belleek Repair Fund a8 at 31 December 2019 0￿ing Balance I" January 2019 Totsl Income for the Year £17.333.83 £2.606.36 Total Expens¢s for th¢ Year £3.7&1.15 Totsl Exces￿fICit for the Y¢ar -£1.177.79 Closing Balance 31" December 2019 £16.156.04 Signed on Behalf of the Truste¢s Marion Hawthornc Alastair Watt Hon. Secretsry Hon. Trwur¢r Date.. k)1 lo Parishes of Ballymoyer and Belleek Statement of Assets and Liabilities as at 31" December 2019 Cash Funds Ballymoy¢r and Belleek No I Curr¢nt A￿Unt £39.986.30 Ballymoyer Repair Fund £20265.60 Belle¢k Repair Fund £16,156.04 Ballymoyer and Belleek Synott Charity Account £543.44 Business Reserve Account Ballymoyer £1.085.31 Business Reserv¢ Account Belleek AVIVA £1.980.00 Totsl Casb Funds £80,016.69 Fixed Assets Church Building and Contents- Ball￿0y¢r £998.458.00 Church Building and Contents- Belleek £559.165.00 Ballymoy¢r Rectory £499244.00 Church Hall- Ballymoyer £161.095.00 Church Hall - Belleek £81.978.00 Total Fixed Assets £2299,940.IM Tbere wAs Do outstanding bills for 2019 tberefore there was No Liabilitie& io Parishes of Ballymoyer and Belleek Noles to the FiDaDeial Statement for the Year Ended 31 Deeember 2019 Accounting Policies Set out above are the principle accounting ￿)licieS which have been adopted in the compilation of the Receipts and Pawients Account (See Statement of Accounts) and the Statement of Assets and Liabilities (See Stat¢m¢nt of Assets and Liabilities). a. Receipls and Payments Account All items of income and eX￿ndItUre included within the Receipts and Payments Account have been accounted for on a cash receipt b&sis. Voluntary incom¢ is r¢ceiv¢d by way of donations and gifts and is included in full in the statement of financial activities when receivable. The value of services provided by volunteers has not been included. The Parish generally meets its day to day working capital requirements from its amiual income unfortunately this was noi the case this year. The Trustees hav¢ obtsined and reviewed cash flow forecasts for the coming year and based on these are satisfied that th¢ Parishes hav¢ resources to provide a reasonable eX￿tiOn that il can meet its financial obligations as they fall due for the foreseeable future. Th¢￿f0￿ th¢s¢ fiEwicial statements have been pr¢pared on a going concern basis. b. Statement of Assets and Liabilities Assets retained for the Parishes. own use The assets of the Parishes. retained for their own use comprise of.. Church Buildings and Graveyards Parish Halls and Contents Glek Hous¢ and Land These are deemed to be Heritage Assets as defined by the Charities SORP (FRS 102). These Heritage Assets are included in the statement of assets and liabilities while the infonnation of the cosl or valuation is not cuffentiy available as such inforn]ation cannot be obtained at a cost commensurate with the benefit to the us¢Ts of the accounts and to the Church. However the valuations listed for the fixed assets refers to the 2016 valuation figures. IL Investments Fix¢d asset Investments comprising investment propxrties. investment in equities {Ordinary Shares) and inv¢stment in RCBICIT Unit Tn￿ts are initially recorded at cost and are then subsequently stated at fair valu¢ at ¢ach year end date. Investments in unquoted investments are recorded at cost and arc assessed annually for impainnent. (S¢¢ Statrment of Accounts). TrAnsaction5 Wlth the Trustees There wete no transactions with the Tn￿tee$ during the year ended 31° DeCeM￿r 2019. No Trustee or any p￿SOn relaied to a tTustre had any personal interest in any contract or transaction entered into by the Chan'ty during the year. li Parishes of Ballymoyer and Belleek Governance Costs Governance costs of £l(M).00 were incurred during the year ended 31 December 2019. Governance costs ar¢ included within the Adminxstration Costs in the Receipts and Paytnents Account 12