Parlsh of Donaghmore Upper Truste Annual report and Statemert of Receipts and Payments and Assets and Uabllltles For the year ended 31 December 2022 Charltles Nufflber: NIC104207
Partsh of t)onaghmore Upper Annual report and finanaal statements for the year ended 31 December 2022 Contents Pages References and administrative details of the Charlty Trustees, report Independent Examiners Report to the Trustees Recelpts and payments account ststement of assets and liabillties Notes to the finanaal statements 8-10
Page I Parish of Donaghmore Upper RefereThs and admlnlstratlve detslls Charity Name: DungannonlDona8hmore UppeTlSt PatrickslArniaghlChurch of Ireland Charity Re8iStration Number: NIC104207 Contart Addre5S: The Rectory 66 Main Street Castlecaulfield Dungannon County Tyrone BT70 3NP Trustees All trustee5 who 5ened ot any time during the year ond up to the dote oA5igning the accounts. The Venerable Dr Peter Thompson Alastair Brown Raphael Burnside Joanne Burnside Debbie David50n George Davidson Moira McLain Gloria Stevens VKinifred Hewitt Andrew Kelly Franklin Kelly Norman McFarland George Mclvor Stephen Davidson John Meena8h Keith Moore Karen Rainey Stanley Hall Mark McLean Noelle Moore Prlndpal Offlce-bearers cler.. Church Secretary.. Church Treasurer. Church Warden - Clergi: Church Warden - People: The Venerable Dr Peter Thompson Winifred Hewitt Karen Rainey Keith Moore Noelle Moore Independent Examlner George McNicholl 19 Cullenfad Road Dungannon County Tyrone BT70 IRU Banker5 Danske Bank 5-6 Market Square Dungannon County Tyrone BT70 IAB
Pdge 2 Trustee< Annual Report for the year ended 31 December 2022 The trustees present the annual report and statements of Receipts and Payments and Assets and Uabilities for the Parish of Donaghmore Upper, St Patricys for the year ended 31 Detember 2022. Objectlves and Actlvtties The charitable purpose of the Churth of Ireland is the advancement of religion. The principal funrtion of the Parlsh of Oonaghmore Upper, St Patricvs Is to support the advancement of the Christian religlon by promotin& through the work of the Parish of Donaghmore Upper, St Patricvs Church of Ireland. the whole mission of the Churd), pastoral, evan8elistic, social and ecumenical. Bein8 open to and engaging wlth society as a whole and offering support for those needing help are fundamental to the practical delivery of the beneffts of Christlanity. As a result of activity in the pursuit of the advancement of the Christian religion, the Parish of Donaghmore Uppef, St Patricvs has Custody of property and of records, materials and artefacts of significance to the cultural and rellglous heritage and maintenance of which is undertaken by the select vestry of Parish of Oonaghmore Upper, St Patrlck's. Achlevements, PerfOrnnce & Publlc Benefft The Church exists primarily, and above all else, as a place of Christian worshlp. Services of public worship are held each Sunday morning throughout the year. Evening services are held on Wednesday nights during Lent, each night in Holy Week (both shared with our sister parish), in March for the Glrls Friendly Society enrolment, at Harvest Thank58ivin& and a Christmas Carol Servi. Sift the enforced lockdown in the earty months of 2021 all services have also been broadcast online. The parish Is always pleased to host groups from the wider community. and does 50 annually for the Orange Order. The local Primary School hold thelr annual Carol servi In the Churth. There are good working relationships with other local churthes. There is a recentty established Servi for Christian Unity Week, alternatiiig with St Patrlcvs Roman Catholic Churth In Donaghmore. Durlng the year 2022 there was one baptism. one marrlage and four funeral serVIS in the thurch. The Church was built in 1843 with a grant from the Board of First Ffuits. and enlarged and rriented during the 1860$ by the addition of a semi<ircular apse, vestry and tower. The parish supports a small but aciive Sunday School, whid) meets most weeks from September to May, a Glrls Friendly Society whith meets weekly throughout the winter, and there Is a Mothers Union meetin8 monthly. The local Wl and Open Door Club make regular use of our parish hall. as does the Hlstorical So(iety. Parish finances and fabrlc are cared for by the Select Vestry. Various fund raising and social events are held each year. The parish supports several missionary groups, particularly CMS and the Church Army. There is also a series of special appeals and collections for various local and international groups and in light of international disasters. Flnancial Revlew The chlef source of revenue for the church continues to be parishioner donations which are supplemented by gift aid daims. The church recorded a total surplus in 2022 of £25.764 {2021: £7,578).
Page 3 Trustee< Annual Report for the year ended 31 Dmber 2022 (contlnued) Followingthe Covid-19 pandemlc, careful financial management has continued in order to control costs where possible. The decisions taken to redu costs during the pandemlc period sustained the parish into 2022 and allowed it to deal with inflationary increases in running costs throughout the year. It is the Tru51ees' polioi to hold a lerfel of unrestricted fundingto meet at least one yearfs running costs. The Trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in pla to ensure that the Parish can continue its altIeS and the financial statements for the year ended 31 December 2022 can be signed off as a going concern. Strurture, Governance and Management Chapter111 of the Constttutlon of the Chufth of Ireland governs Parishes and Parochial Ofganisation. The Select Vestry members are the Charity Trustees RecrnltnTent QndAppolntnt of Sekrt Vesty ffntstees) All members of the Churth of Ireland who are over the age of 18 and are either resldent within the parish OT Ilve elsewhere but have been accustomed members of the con8regation for at least three months. may reglster as member5 of the 8eneral vestry of the parish, allowin8 them to attend and vote at meetings of the general vestry and to stand for elertion to the select vestry. Meetings of the general vestry are held at least once a year. The Selett Vestry is elected as part of thls General Vestry meetlng. The Select Vestry will hold thelr positions for perlod of one year. Select Vestry members may be rtylected annually and there is no Ilmlt on the number of terms whlch may be served. Pay and remuneratlon Select Vestry members are not remunerated forth•r servlces as Trustees. Any payments toTrustees for services unrelated to their role as a Trustee are approved by the Select Vestry. Such decisions are taken on the basls of good governance and being in the pursuit of the objectives and activities of the parish. Oryonlsotlonalstrnrture The Select Vestry is responslble for the day-today management of the parish. The selert vestry consists of the member of the dergy swvin8 in the parish, any curate assistant ("the Curate"), the thurthwardens. the glebe wardens and generally not more than twelve other members of the general vestry elerted at the General Vestry. The Select Vestry 15 chaired by the incumbent or other member of the dergy officlating in the parlsh. Select Vestry members are responsible for making decisions on mattets of general concern and importance to the parish induding deciding how parish fun(ts are to be applied. The Select Vestry meets at times fixed by the members or by the Diocesan Synod. Special rneetings may be convened at any time by the chairperson or the churchwardens. In 2022 the Select Vestry met 3 times during the year and the average attendan was 49%.
Trustees. Annual Report fty the year ffided 31 December 2022 (continued) The Parish has given careful con54deration to the Charity Commission for Northern Ireland's guidan on public benefit to ensure that the artive5 entered into during the year have helped to ad)ieve the Parish's objectives and activities, as well a5 providing public benefit. SLitement of Trustees, Responslbllitie5 The trustees are responsible for preparin8 the Trustees, Report and the statement of recelpts and payments and statement of assets and liabilitie5 In accordance with applicable law and regulations. The law applicable to charities in Northern Ireland with Income of less than E250,(KX) requires the trustees to prepare a statement of receipts and payments and a statement of assets and liabilities for each ftnanual year. The trustees are responsible for keepln8 accountlng records that are suffiaent to show and explain the Parish's tfansactlons and dlsdose wlth reasonable accuracy at any time the assets and liabillties of the Parish. They are also responslble for safeguarding the assets of the Parish and herKe for taking reasonable steps for the preventlon and detertlon of fraud and other irregularities. Sl8ned on Behalf of the Trustees Raphael 8urnslde Wlnlfred Hewltt 22nd February 2023
Page 5 Independent Examlners Report to the Trustees of the Parlsh of 1kn8hmore Upper I report on the accounts of the Trustfor the yearended 31- Dernber2O22. which are set out on pages 6 to 10. Respethe responslbllitie5 of charlty tee5 and examlner As the charit5 trustees you ore respon"bIefvr the preparation of the tKcounts in accordan with the Charities Art (Northern Irelond) 2CX)& It is my re5ponsibllity to.. Examine the accounts under 5ertion 65 of the Choilties Art Follow the procedures laid down in the genernl Directions given by the Commission under sertion 65(9)(b) of the Charit$ Art Stote whetherparticulor motters have come to my ottention. Basls of Independent Examlnerfs Report I hove examined yourcharity accounts os required undersection 65 of the ChoritiesAct ond my exomination wos carried out in occordonce with the generol Dirertions given by the Ch017ty CommissionfvrNorthem Ireland under section 6519J(b) of the Charities Act. My examlnation includedo rewewof the occountlng records keptby the chorityondo comporlson of the accounts presented with those record5. It olso included considemtion of any unusual item5 or disclosures in the occounts, and seeking explGnation5fmm you os choi?ty tntee5 concerning ony such mottet5. My role Is to state whether ony materiol rnatte have come to my ottention givlng me cause to believe.. That accounting record5 were not kept in accordonce with section 63 of the Chorities Act 2. Thot the accounts do not accord with those attounting records 3. That the occounts do not Compfy with the accounting requirements of the Charities Act Thot there Isfurther infomiotlon neededforo proper undetstonding of the occounts to be reoched. Independent Examlnerfs Statement I have Completed my examinotion ond have no concerns in respert of the mattels (l) to (4) listed obove and, in COnnectn withfollowing the Direction5 of the Chority Commi55ionforNorthern Irelond, I havefvund no matters that require dmwing to your attention. Nome." George McNicholl Address.. 19 Cullenfvd Rood Dungannon Country Tryone BT70 IRU 31.jufy 2023
Page 6 Recelpts and Payments Account for the year ended 31 December 2022 Funds 2022 Funds 2022 Funds 2022 Total 2022 Totsl 2021 Recei 34,833 881 178 167 Donations & plate collections Donations for third parties Investment income Bequest income Graveyard income Parish Hall income Proceeds from fund raislng Other income & receipts 30.522 1,408 30,522 1,408 64 25,699 2,19) 24.893 2,190 6CM) 80 3,830 155 34,264 24,893 60.563 41,084 Total Recel ts Pa 18,090 8,3( 2,160 2,848 926 185 1,735 18,515 6,680 1,768 2,349 9J7 178 1,596 DI0$an assessment Church running costs Glebe runnlng costs Parish centre costs Administration costs Sunday School expenses Charitable donations & glfts Capital expenditure Fundraising costs other expenditure 18,090 8,153 2,160 153 926 171 1.735 14 639 639 1,510 33,506 34,083 34.889 24,893 24,893 Transfers Excess of Recelpts over (Payments) for the year On Behalf of the Trustees Raphael Bumslde 74duo-7* Winrfred Hewitt 22Ad February 2023
Pa8e 7 Endowment Funds 2022 Totsl 2022 Total 2021 Funds 2022 Funds 2022 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 5.462 66,869 72,331 37.072 41367 67,532 73.112 31.74S Other Monetary Gift Aid Claims Totsl Other Monetary 5.057 s57 5,057 5A157 5,304 5A04 lrniestment Assets Investments in RCB / CIT Unit Trust5 Other unlisted investments Investment Properties Total Investment 29A72 29N72 6,863 29N72 6063 Assets retalned for the Parlsh's own use Parish Centre Glebe Land Fixtures and Fittings Plant & Equipment Totsl Assets retained for the Par5sh's own 209,265 42,753 209,265 42.753 126 530 251674 199300 42,753 157 126 530 252A118 241850 use Total Assets 47.080 283.763 29N72 3603 327348 (L Raphael Burnslde Winifred Hewltt 22ND February 2023
Notes to the finandal SLitemts for the year ended 31 December 2022 l. Accountlng pollcles Set out below are the principal accounting poliues which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Llabilities (a) Ripts and Payments Account All items of income and expenditure Included wlthln the Recelpts and Payments Account have been accounted for on a cash receipts basls. (b) Ststement of A55ets and Llabllltles (l) A55ets retalnedfvr the Par15h'5 oivn 415e The assets of the Parish. retalned for its own use comprise:. Church Building and Graveyard Church Land Parish Centre Fixtures and fittings The Church Building and Graveyard are deemed to be Heritsge assets as defined by the Charities SORP {FRS102}. These Heritage assets are not included in the ststement of assets and liabilities as infomiation on the cost or valuation 15 not available and such inforrnation cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parlsh The Parish Centre and Glebe Land The Parish Hall has been valued at the Insuran valuatlon of £209,265 {2021: £199,31X)) as at June 2022. No depreclatlon has been provided on the parish centre bulldin8s as the current estimated residual value Is not less than its carryin8 value and the remaining useful life currently exceeds SO years. Glebe land is valued at £42,753 (20201£42,7531, being the purchase value. Fixtures and Frttir Fixtures and Fittings are reco8nised at cost and are depreciated on a strai8ht4ine basis over a period of 8 years. Current fixtures listed are below the minimum capitallsation threshold of £500. 11) Investments Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and investment in RCBicrr Unit Trusts are initially recorded at cost and a then subsequently stated at fair value at each year end date. Investments in unquoted investments are recorded at cost and are assessed annually for impairrnent.
Page 9 Notes to the finandal 5tatementsforthe year ended 31 December 2022 (continued) Recondllatlon of Cash Funds Total Cash Funds at Beginning of the year Receipts for the Year Payments for the Year Transfers Total Cash Funds at end of the year 72,331 60,563 (34,889) (24,893) 73,112 Movemerrt In Funds Atljan Incomln8 At 31 Dec 2022 Transfers Endowment funds For Church Building Maintenance For Church Choir For Sunday School For Graveyard Malntenance For General Parochial Purposes 86 123 130 141 6,383 6,863 167) 115) (121 {141 16981 (806) 79 114 121 131 29,027 29,472 23,342 23,415 Restrlcted Funds Assets for Parish's own use Restricted funds 242,053 31.145 273,198 9.965 252,018 31,745 283,763 10,565 Unrestrfrted funds General funds 47,287 34,264 (34,471) 47.080 47,287 34,264 (34,471) 47,080 Total funds 327,348 68.244 135,277) 360,315 Pur ses of Restricted Funds Assets for Parish's own use-This comprises the Church, Parish Hall, Land & Fixtures & Fittings Restricted funds- This comprises the Rectory Repair Fund, the Youth aub Account and a legacy of purpose to be determined.
Page io Note5 to the finandal statements for the ar ended 31 December 2022 (contlnued) Collectlons for Third Parties 2022 2021 Mothers, Union anniversary Servi collection Hospi Sunday USPG LEMOOS Church Armv CMS Bishops. Appeal 465 22 402 121 285 21 45 165 352 Retirement Oft 365 881 1,408 The above amounts have been included in ripts for the year under donations for thlrd partles and in payments for the year under charitable donations and gifts. S. Transactlons wlth the Trustees No trustee received any remuneration under a contract of employment durin8 the year 12021: £nil). Reimbursement of out-of-pocket expenses to trustees durlng the year totalled £14112021- £112). 6. Governance Costs No governance costs were Incurred during the year and the Independent Examiner has performed the requlred duties free of char8e {2021: £nil).