Mullavilly Parish Church Trustees, Annual report and Statement of Receipts and Payment5 and Assets and Liabilities for the year ended 31 December 2023 Charities Number- NIC104177 Wylie Ruddell
Mullavilly Parish Church Annual report and financial statements for the year ended 31 December 2023 Contents Pages References and administrative details of the Charity Trustees, report Independent examiner's reportto 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, Helen Milligan, Jamie Uprichard, Emma Cairns, Pauline Martin, Sarah Milne, Jim King, Valerie Milne, Andrew Milne, Robert Jennett, Jim Cairns, Alan Cairns, Christopher Murtagh and Yvonne Neill. William McDonald, Caroline Whitten, Christine Neill, Herbie Pearson and John Neill resigned as trustees on 18 April 2023. Helen Milligan, Jamie Uprichard, Emma Cairns, Pauline Martin and Sarah Milne were appointed as trustees on 18 April 2023. Principal Office-bearers Clergy: Ven Elizabeth Cairns Honorary Treasurer: Wendy Walsh Honorary Secretary: Julie Magowan Church Warden: Clergy: Helen Milligan Church Warden: People: Jamie Uprichard 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 2023 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 2023. 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 SeiceS such as Holy Communion, Family Services, Baptism Services, Morning Prayer, Healing Services, Weddings and Funerals, with special Praise seICe5 in September 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 need5 of o wide range of ages and people in the parish and community. For the purposes of this report it is best to record all these activities individuolly. 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. Work is going on in the background to reinstate thi5 after Covid and leaders are being put in place. Mothers Union- A group of ladies that promotes and support5 family life at home and abroad. Badminton Club & Bowling Club- Both are open to the whole community and for all ages. Frlendship Group & Monthly Soup Lunch- For the more senior members of the community. Knit and Natter- Craft group began to encourage and learn from each other in different crafts. Pastoral Visiting Team- Assisting the Rector in Pastoral Care of the housebound and elderly.
Mullavilly Parish Church Trustees, Annual Report for the year ended 31 December 2023 (continued) Mission Outreach at Home and Abroad - Mullavilly is 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. Apple Blossom Baby Basics- This was and still is a vital outreach to the wider community• 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 King's Coronation Celebrations at the beginning of May, and this was open to all of the community to come along and join in our special service and lunch. New Church Organ Project- Many events were held during the year to help raise funds for a new church organ. The old organ has not been working since before the pandemic and the church and wider community have got together to raise funds and support this effort in events such as Big Breakfasts, Praise and Pudding evening, Rector's Sit-out, Mullavilly Mementoes and Christmas cards, Afternoon Teas, Quiz sheets, Guess the number of sweets, Tractor ploughing, to name but a few. 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 2023 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 p05ition5 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.
Mullavilly Parish Church Trustees, Annual Report for the year ended 31 December 2023 {continued) 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. 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 is 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 2023 the Select Vestry met eight time5 during the year and the average attendance was 80.9Y.. 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. ststement 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 Treasurer Mrs Julie Magowan. Honorary Secretary th Date: 9 April 2024
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 2023, which are set out on pages 6 to 11. Respective responsibilities of Charity Trustees and examiner As the charity's Trustees you are responsible for the 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 65{9}(b} of the Charities Att. State whether particular matters have come to our attention. Basis of Independent examinerfs 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 65{9)Ib) 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 item5 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 matters (11 to14} listed above and, in connertion with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. 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: 9 April 2024
Mullavilly Parish Church Receipts and Payments Account for the year ended 31 December 2023 Unrestricted Restrirted Funds Funds 2023 2023 Unrestricted Funds 2022 Restricted Funds 2022 Total 2023 Total 2022 Income Donations and plate collections Special collections Fund raising event5 Gift Aid received 82,221 1,844 9,016 91,237 1,844 76.817 1,855 7,693 439 84.510 2,294 33,448 33,448 18,840 loo 4,025 4,125 14,919 18,840 14,919 Grant income energy support scheme Sundry income/Other receipts Bank and investment income 600 570 600 3,190 1,307 850 2,620 3,086 1,239 230 3,300 6,386 1,239 230 1,307 850 Donations for use of hall Receipts from parish organisations Total receipts 3,700 48,784 3,700 155,016 3,142 18,599 3,142 116,845 106,232 98,246 Expenses Gratuities ION23 35,775 10,940 1.114 10,423 10,181 67,247 10,181 67.247 Diocesan costs 35,822 131 71,597 Church running costs Glebe costs 11,071 1,114 8,140 1,573 1,957 3.186 11,326 1,952 4,327 379 Parish centre costs 965 965 2,370 Administration costs 4,298 102 4,400 1.091 12.338 3,865 400 1,273 5,138 1,169 8,200 Fundraising costs Charitable donations 1.091 2.824 769 9,514 8,024 176 Other sundry expenses Payments for parish organisations Total payments 212 880 1,092 3.914 43,884 3,914 116,913 1,825 10.858 1,825 112,457 73.029 101,599 Surplu51(deficit} before transfers Transfers 33,203 {39,0931 (5,8901 4,900 38,103 13,3531 16591 14,0121 7,741 4,388 39,093 43.993 659 Surplus/ldeficit} after transfers 38,103 8,400 4,388 On Behalf of the Trustees Mrs Wendy Walsh, Honorary Treasurer Mrs Julie Magowan. Honorary Secretary Date: 9" April 2024
Mullavilly Parish Church Statement of Assets and Liabilities as at 31 December 2023 Unrestricted Funds 2023 Restricted Funds 2023 Unrestricted Funds 2022 Restricted Funds 2022 Total 2023 Total 2022 Cash Funds Current Accounts 10,339 10,339 102,296 112,635 16,229 58,303 58,303 74,532 74,532 Total Cash Funds 102,296 112,635 16,229 Investment Assets Investment in RCB UnitTrusts 8,582 8,582 8,582 8,582 8,582 8,582 8,582 Total Investment Assets 8,582 Assets retalned for the Parlsh's own use Glebe House 350,000 350,000 350,000 350,000 Total Assets retalned for the Parish's own use 350,000 350,000 350,000 350,000 Total Assets 18,921 452.296 471.217 24,811 408,303 433.114 On Behalf of the Trustees Mrs Wendy Walsh, Treasurer Mrs Julie Magowan, Secretary th Date: 9 April 2024
Mullavilly Parish Church Notes to the financial statements for the year ended 31 December 2023 Accounting policies Set out below are 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 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 asset5 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 as 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 Liabilities. 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 is not less than its carrying value and the remaining useful life currently exceeds 50 years. Investments Fixed asset investments comprising investment in RCB Unit Trusts are initially recorded at cost 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 2023 (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 74.532 155,016 1116,9131 112,635 Movement in funds Atl January 2023 Incoming Resources Outgoing Resources Revaluation At31 December 2023 Transfers Restricted funds Buildings Fund Alison Conn Fund 34.538 5.588 136.003) 35,772 39,895 18 18 Mission and Outreach Fund 2,661 1572) 400 2,489 Parish Organisations Fund Graveyard Fund Project Fund Glebe House 10,209 4.962 3,700 2.571 13,9141 121 13,3931 loo 50 10.095 7,581 5.915 36.925 2,771 42,218 350,000 350,000 408.303 48,784 {43,8841 39,093 452,296 Unrestricted funds Project Fund General Fund 16,229 106,232 {73.0291 139,0931 10,339 Investment in RCB Unit Trusts 8.582 24,811 433,114 8,582 18,921 471,217 106,232 155,016 173,029) {116,913) {39.0931 Total funds Pur oses of Restricted Funds Alison Conn Fund: Thi5 15 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 purposes of meeting the aims and objective5 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 2023 (continued) Collections for and Donations to Third Parties Collections 2023 2022 Bishop's Appeal Hospice Appeal LEMOS 1,210 350 1,255 600 269 Healing Service Smartie Tubes- Lenten / CMS Ireland 15 439 1.844 2,294 Donations 2023 2022 Donations to church charities - Bishops Appeal SAMS 2,630 2,200 300 2,200 Church Army Bible Society Christian Aid 300 500 500 400 400 CMS Ireland 1,539 269 I,ioo LEMOS Leprosy Mission Nl Hospice appeal Poppy Appeal Support for Church organisations Diocesan Hospice Appeal Diocesan Board of Ministry- Healing Service Diocesan Board of Ministry- Confirmation service Air Ambulance 200 200 1,475 1,125 25 25 176 600 50 194 2,385 Bishop'5 appeal - Advent collection Bishop's appeal - Ukraine 365 125 1,255 12,338 8.200 The above amounts have been included in receipts for the year under'special collection5" and payments for the year under "Charitable donations"
Mullavilly Parish Church li Notes to the fjnancial statements for the year ended 31 December 2023 (continued) Transaction5 With the Trustees The Parish paid expenses of £Nil (2022: £Nill relating to the reimbursement for repairs and running costs of Glebe House which is occupied by the rector. The following Trustees received reimbursement for seniices and expense provided to the Parish during the year: Jim King: £2,674 Wendy Walsh.. £4,637 Valerie Milne: £113 Jim Cairn5: £54 The Ven Elizabeth Cairns received £173 by way of reimbursement for expense provided to the Parish during the year.