Mullavilly Parish Church Trustees. Annual report and Statement of Receipts and Payments and Assets and Liabilities for the year ended 31 December 2022 Charities Number- NIC104177 Wylie Ruddell
Mullavilly Parish Church Annual report and financial statements for the year ended 31 December 2022 Contents Pages References and administrative details of the Charity Trustees, report Independent examiner's report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 8-11
Mullavilly Parish Church References and administrative details Charity Name: Mullavilly Parish Church Charity Registration Number: NIC104177 Contact Address: Mullavilly Road Tandragee Trustees Ven Elizabeth Cairns, David Shortt, Wendy Walsh, Julie Magowan, William McDonald, Jim King, Valerie Milne, Caroline Whitten, Andrew Milne, Christine Neill, Herbie Pearson, Robert Jennett, Jim Cairns, Alan Cairns, Christopher Murtagh, John Neill and Yvonne Neill. rd Jackie Mclntyre and Philip Magowan resigned as trustees on 3 April 2022. John Neill and Yvonne Neill were appointed as trustees on 3, April 2022. Principal Office-bearers Clergy: Ven Elizabeth Cairns Honorary Treasurer: Wendy Walsh Honorary Secretary: Julie Magowan Church Warden: Clergy: John Neill Church Warden: People: Yvonne Neill Independent Examiner Wylie Ruddell Chartered Accountants & Statutory Auditors Unit 63 Armagh Business Centre 2 Loughgall Road Armagh BT617NH Bankers Danske Bank Donegal Square West Belfast BTI 6JG
Mullavilly Parish Church 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 Mullavilly Parish Church 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 Mullavilly Parish Church is to support the advancement of the Christian religion by promoting, through the work of Mullavilly Parish Church the whole mission of the Church, pastoral evangelistic, social and ecumenical. Being open to the 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, Mullavilly Parish Church has custody of property and of records, materials and artefact of significance to the cultural and religious heritage and maintenance of which is undertaken by the Select Vestry of Mullavilly Parish Church. Achievements, Performance & Public Benefit Below you will find a summary of the main activities undertaken by the Parish to carry out its charitable purposes for the public benefit and the main achievements during the year. This will include its purposes, activities, achievements, beneficiaries, etc. Sunday Worship Sunday Services at 9.30am, 11am and at 7pm for special occasions throughout the year. This included a range of different types of services such as Holy Communion, Family Services, Baptism Services, Morning Prayer, Weddings and Funerals, with special Praise Services in November and December. Our'church Mice, group of pre-school age children recommenced during the year and a small number avail of this each Sunday as required. Our Sunday School and 'Junior Bible Class, meet each week around 20-25 children. Our Weekly Activities meet the needs of o wide ronge of ages and people in the parish and community. For the purpose5 of this report it is best to record oll these activities individually. Rainbows/Brownies- Girls 4-7 years, 7-10 years. For games, learning, craft and social interaction. Bumblebees- For parents and toddlers offering help, friendship and support to young families. Mothers Union- A group of ladies that promotes and supports family life at home and abroad. Badminton Club & Bowling Club- Both are open to the whole community and for all ages. Friendship Group & Monthly Soup Lunch- For the more senior members of the community. Pastoral Visiting Team- A55iSting the Rector in Pastoral Care of the housebound and elderly. Mission Outreach at Home and Abroad - Mullavilly 15 committed to reaching out to our local community with the Good News of God's Love through our witness in Word and Action. We continue to help in practical ways, as and when possible, through organisations such as Food Bank.
Mullavilly Parish Church Trustees, Annual Report for the year ended 31 December 2022 (continued) Apple Blossom Baby Basics-This was and still is a vital outreach to the wider communityi providing a Moses Basket or a Baby Bath filled with essential items for a new mum and her baby. It is for those who have found themselves in a difficult situation or who are going through tough times due to the loss of a job, human trafficking, homelessness or suffering abuse. Our Annual BBQ was taken up with the National Queens Platinum Jubilee Celebrations at the beginning of June, and this was open to all the community to come along and join in, with special activitie5 for all the family to join in. We also held a special 'Christmas at Mullavilly Weekend, which was very well supported by all ages. The Church Hall is a vital asset to the Parish and wider community to enable outreach to take place. Child Protection 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. Financial Review Provide an overview of the Parish's financial position at the reporting date. Explain Trustee's policy on holding reserves. If any funds were materially in deficit at the end of the year and steps taken to eliminate the deficit. 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 the financial statements for the year ended 31 December 2022 can be signed off as a going 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 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 a 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 member5 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 paid a stipend, locomotory allowance and office expenses in accordance with figures approved by the General Synod of the Church of Ireland.
Mullavilly Parish Church Trustees, Annual Report for the year ended 31 December 2022 (continued) Organisational Structure The Select Vestry is responsible for the day-to-day management of the Parish. The Select Vestry consists of the member of the clergy serving in the Parish, the churchwardens, the glebe wardens and generally no more than twelve other members of the general vestry are elected at the General Vestry. The Select Vestry 15 chaired by the incumbent or other member of the clergy officiating in the Parish. Select Vestry members are responsible for making decisions on matters of general concern and importance to the Parish including decisions around how Parish funds are to be applied. The Select Vestry meets at times fixed by the members or by the Diocesan Synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2022 the Select Vestry met nine time5 during the year and the average attendance was 71%. 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. 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 and detection of fraud and other irregularities. Signed on Behalf of the Trustees Mrs Wendy Walsh, Honorary Trea er Mrs Julie Magowan. Honorary Secretary th Date: 18 April 2023
Mullavilly Parish Church Independent examinerfs report to the Charity Trustees of Mullavilly Parish Church We report on the accounts of Mullavilly Parish Church for the year ended 31 December 2022, which are set out on pages 6 to 11. Respective responsibilities of Charity Trustees and examiner As the charit¢s Trustees you are responsible forthe preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our 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)Ibl of the Charities Act. State whether particular matters have come to our attention. Basis of Independent examlnerfs report 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 directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. Our 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. Our role is to state whether any material matters have come to our attention 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 Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have completed our examination and have no concerns in respect of the matters11) to14) listed above and, in connection with following the Directions of the Charity Commi55ion for Northern Ireland, we have found no matters that require drawing to your attention. fv-2rfhJ A Cornett For and on behalf of Wylie Ruddell Chartered Accountants and Statutory Auditors Unit 63 Armagh Business Centre 2 Loughgall Road Armagh BT617NH th Date: 18 April 2023
Mullavilly Parish Church Receipts and Payments Account for the year ended 31 December 2022 Unrestricted Restricted Funds Funds 2022 2022 Unrestricted Funds 2021 Restricted Funds 2021 Total 2022 Total 2021 Income Donations and plate collections Special collections Fund raising Events Gift Aid received 76,817 1.855 loo 7,693 439 84,510 2,294 4,125 75,392 1,744 7,023 82.415 1,744 io 4,025 io 14,919 3,086 1,239 230 14,919 14.944 14,944 4,836 1,329 60 Sundry income/Other receipts Bank and investment income 3,300 6,386 1,239 230 4.056 780 1,329 60 Donations for use of hall Receipts from Parish Organisations Total Recelpts 515 515 3,142 18,599 3,142 116,845 98,246 97,525 8,328 105,853 Expenses Gratuities 10,181 67,247 10,181 67,247 7,900 66,297 7,723 3.489 7,900 83,016 7,771 3,489 1,004 7,221 294 Diocesan Costs 16,719 48 Church Running Cost5 Glebe Costs 8,140 3,186 11,326 1,573 1,957 3,865 400 379 1,952 Parish Centre Costs 2,370 1,273 769 4,327 5,138 1,169 8,200 1,092 1,004 3,567 Administration Costs 3,654 294 Fundraising Costs Charitable Donations 8,024 212 176 8,334 256 8,334 Other sundry expenses Payments for Parish Organisations Total Payments 880 256 2,173 2,173 1,825 10,858 1,825 112.457 101,599 98.570 22,888 121,458 {Deficit)Isurplus before transfers Transfers (3.353) (659) {4,012) 7.741 4,388 11,0451 120,0531 121,098) 114,560} 20,053 {15,6051 659 IDeficit)Isurplus after transfers 8,400 4,388 5.493 115,6051 On Behalf of the Trustees Mrs Wendy Walsh, Honorary Treas Mrs Julie Magowan, Honorary Secretary th Date: 18 April 2023
Mullavilly Parish Church Statement of Assets and Liabilities as at 31 December 2022 Unrestricted Funds 2022 Restricted Funds 2022 Unrestricted Funds 2021 Restricted Funds 2021 Total 2022 Total 2021 Cash Funds Current Accounts 16,229 16,229 58.303 74.532 20,241 20,241 49,903 49,903 70.144 Total Cash Funds 58,303 74,532 70,144 Investment Assets Investment in RCB Unit Trusts 8,582 8,582 8,582 8,582 8,582 Total Investment Assets 8,582 8,582 8,582 Assets retained for the Parish's own use Glebe House 350,000 350,000 240,000 240,000 Total Assets retained for the Parish's own use 350.000 350,000 240.000 240,000 Total Assets 24,811 408,303 433,114 28,823 289,903 318,726 On Behalf of the Trustees Mrs Wendy Walsh, Treasurer Mrs Julie Magowan, Secretary th Date: 18 April 2023
Mullavilly Parish Church Notes to the financial statements for the year ended 31 December 2022 Accounting policies Set out below are principal accounting policies which have been adopted in the compilation of the Receipt5 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. {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 comprise:_ Church Building and Graveyard Parish Centre Glebe House The Church Building and Graveyard are deemed to be Heritage assets a5 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 Centre Was rebuilt in 2000. There are no reliable records of the cost of this construction and valuation approach for such a building lacks sufficient reliability. As a result this building is not recognised in the Parish Statement of Assets and Liabilitie5. Glebe House is recognised at the current market value of £350,000, based on the formal valuation carried out by Hannath Estate Agents in September 2022. No depreciation has been provided on the Glebe House as the current estimated residual value 15 not less than its carrying value and the remaining useful life currently exceeds 50 years. Investments Fixed a55et investments comprising investment in RCB Unit Trusts are initially recorded at C05t and are then subsequently stated at fair value at each year end date.
Mullavilly Parish Church Notes to the financial statements for the year ended 31 December 2022 (continued) Reconciliation 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 70,144 116,845 1112,4571 74,532 Movement in funds Atl January 2022 Incoming Resource5 Outgoing Resources Revaluation At31 December 2022 Transfers Restrirted funds Buildings Fund Alison Conn Fund 35,062 816 6.003 {6,627} {973} {529) loo 34,538 18 175 Mission and Outreach Fund 1,812 678 700 2,661 Parish Organisations Fund 4,688 3,142 12,0661 4,444 10,208 Graveyard Fund Project Fund Glebe House 4.781 2,744 240,000 5.301 3,475 {3601 (3041 14,7601 4,962 5,915 iio,000 350.000 289.903 18,599 110,8581 iio,000 659 408,303 Unrestricted funds Project Fund General Fund 20.241 98.246 1101,5991 (6591 16,229 8,582 Investment in RCB Unit Trusts 8.582 28,823 98.246 1101.5991 (112,457) {6591 24,811 433,114 Total funds 318,726 116,845 iio,000 Pur ose5 of Restricted Funds Alison Conn Fund: This is a fund to provide support for young people Buildings Fund: This is a fund to assist with the cost of maintaining, improving and developing our existing buildings. Mission and Outreach Fund: This is a fund to be used to develop our Mission responsibilities both home and abroad. Parish Organisations Fund: This consists of the individual accounts for the various Parish Organisations. Each account is deemed to be restricted as the monies are specifically for the purp05e5 of meeting the aims and objectives of each organisation. Graveyard Fund- This fund is to assist with the cost of maintaining, improving and developing our existing graveyard. Project Fund: This fund is being used for the purposes of recording the fundraising income and expenditure in relation to the Organ Project.
Mullavilly Parish Church io Notes to the financial statements for the year ended 31 December 2022 (continued) Collections for and Donations to Third Parties Collertions 2022 2021 Bishop's Appeal Hospice Appeal Smartie Tubes- Lenten / CMS Ireland 1,255 600 914 810 439 20 2,294 1,744 Donatxons 2022 2021 Donations to church charities - Bishops Appeal SAMS 1,000 2,200 300 2.200 300 Church Army Bible Society Christian Aid 500 500 400 400 CMS Ireland I,ioo I,ioo 20 CMS Ireland- Smartie Tubes Leprosy Mission Nl Hospice appeal Poppy Appeal Support for Church organisations Diocesan H05pice Appeal Diocesan Board of Ministry- Confirmation service Bishop's appeal - India coronavirus Bishop's appeal - Annual collection 2021 Bishop's appeal - Ukraine 200 200 1,125 25 1.125 io 176 600 810 194 669 125 1.255 8,200 8,334 The above amounts have been included in receipts for the year under'special collections" and payment5 for the year under'charitable donations"
Mullavilly Parish Church li Notes to the financial statements for the year ended 31 December 2022 Icontinued) Transactions with the Trustees The Parish paid expenses of £Nil12021'. £Nil) relating to the reimbursement for repairs and running costs of Glebe House which is occupied by the rector. The following Trustees received reimbursement for services and expense provided to the Parish during the year: Jim King: £5,606 Wendy Walsh: £3,236 Valerie Milne: £303 Julie Magowan: £49 Andrew Milne: £250 Jim Cairns- £75 Yvonne Neill- £180 The Ven Elizabeth Cairns received £1,746 by way of reimbursement for expense provided to the Parish during the year.