Parlsh of Donaghmore Upper Tru$ttt Annual report and Statement of Recelpts and Payments and Assets and Uabillties For the year erbded 31 Dmber 2023 Charltles Number: NIC104207
Parish of Donaghmore Upper Annual report and finandal sL*ements for the year ended 31 Dernber 2023 Contents Pages References and administrative detalls of the Charity Tru5tees' report Independent Exarniners Report to the Trustees Receipts and payments account Statement of assets and Ilabilities Notes to the flnanclal statements 8-10
Page I Parish of Dona8hmore Upper References and administrative detslls Charity Name: Dungannon/Donaghmore upper/St Patricks/ArmaghlChurch of Ireland Charity Registration Number- NIC104207 Contart Address". The Rertory 66 Main Street Castlecaulfield Dun8annon County Tyrone BT70 3NP Trustees All trustees who served at any time during the year and up to the dote of signing the occounts. The Venerable Dr PeterThompson Alastair Brown Raphael Burnside Joanne Burnside Debbie Davidson George Davidson Moira McLain Gloria Stevens Winifred Hewitt Andrew Kelly Caroline Patterson Franklin Kelly Norman McFarland George Mclvor Stephen Davldson John Meenagh Keith Moore Karen Rainev Stanley Hall Mark McLean Noelle Moore Ruth Brimage Prlnclpal Offlce-bearers Clergy: Church Secretary: Church Treasurer: Church Warden- Clergy: Church Warden- People: The Venerable Dr Peter Thompson Winifred Hewitt Karen Rainey Caroline Patterson Ruth Brlmage Independent Examlner George McNicholl 19 Cullenfad Road Dungannon County Tyrone BT70 IRU Bankers Danske Bank 5-6 Market Square Dungannon County Tyrone BT70 IAB
Page 2 Trustee< Annual Report for the year ended 31 December 2023 The trustees present the annual report and statements of Ripts and Payments and Assets and Liabilities for the Parish of Donaghmore Upper. St Patricys for the year ended 31 December 2023. Ob]ectlves and Activltles The charitable purpose of the Churth of ITeland is the advancement of religion. The principal function of the Parish of Donaghmore Upper, St Patricys is to support the advancement of the Christian religion by promotin& through the work of the Parish of Dona8hmore Upper, St Patricvs Church of Ireland, the whole mission of the Church, pastoral, evangelistic social and ecumenical. Bein8 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 pursult of the advancement of the Christian religion. the Parish of Donaghmore Upper, St Patriclds has custody of property and of record5, materials and artefacts of significance to the cultural and religious heritage and Maintenan of whith is undertaken by the selert vestry of Parish of Donaghmore Upper, St Patrlcvs. Achlevements, Perforniance & Publlc Benefft The Church exists primarily. and above all else, as a pla of Christian worship. Services of public worship are held each Sunday morning throughout the year. Evening services are held on Wednesday ni8hts during Lent, each night in Holy Week (both shared with our sister parish), in March for the Girls Friendly Society enrolment, at Harvest Thanksgivin& and a Christmas Carol Servi. Since the enforced lockdown in the early months of 2021 all servi$ have also been broadcast online. The parish is always pleased to host groups from the wider community. and does $0 annually for the Oran8e Order. The local Primary School hold their annual Carol Seriice in the Church. There are good working relationships with other local churches. There is a reontly establlshed service for Chrlstlan Unity Week, alternating with St Patri¢Vs Roman Cathollc Church in Dona8hmore. Durin8 the year 2023 there were three baptlsms one marriage and five funeral seri1 in the thurch. The Church was built in 1843 with a grant from the Board of First Fruits. and enlarged and reriented during the 1860s by the addition of a semi<ircular apse, vestry and tower. The parish supports a small but active Sunday School, which meets most weeks from September to May, a Girls Friendly Society which meets weekly throughout the winter. and there is a Mothers Union meeting monthly. The local Wl and Open Door Club make regular use of our parish hall, as does the Historical Soclety. Parish finances and fabric 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 ar)d international groups and in light of international disasters.
Page 3 Trustee Annual Report for the year ended 31 December 2023 (continued) Flnancial Review The chief Sour of revenue for the church continue5 to be parishioner donations which are supplemented by gift aid claims. The church recorded a total deficit in 2023 of £1.47712022: surplus £25.764), driven mainly by necessary repairs to the parish hall. Careful financial management has continued in order to control costs where possible. It is the Trustees. policy to hold a level of unrestricted funding to meet at least one yearfs running costs. Golng 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 COnrn. Structure, Governance and Management Governlng Document ond Constftutlon of the Charlty Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees Recrultment ondAppolntment of Selert Vesty (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 thls General Vestry meeting. The Select Vestry wlll hold their position5 for a period of one year. Select Vestry members may be reolected annually and there is no limlt on the number of terms which may be served. Pay and remuneratlon Selert Vestry members are not rernunerated fortheir services as Trustees. Any payments to Trustees for services unrelated to their role as a Trustee are approved by the Select Vestry. Such detisions are taken on the basis of good governance and being in the pursuit of the objectives and activities of the parish. Orgontsatlonal Structure The Selert 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, any curate assistant {"the curate-l, the churchwardens, the glebe wardens and generally not more than twelve other members of the general vestry 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 deciding how parish funds are to be applied. The Select Vestry meets at times fixed by the members or by the Diocesan Synod. Spla1 meetings may be convened at any time by the chairperson Of the churchwardens. In 2023 the Select Vestry met 2 times durin8 the year and the average attendance was 60.5%.
Page 4 Trustees, Annual Report for the year ended 31 December 2023 (continued) Compllance wfth Publk Benefit The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objertives and activities. as well as providing public benefit. Statement of Trustees, Responslbllitles The trustees are responsible for preparin8 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 hen for takin8 reasonable steps for the prevention and detettion of fraud and other irregularities. Sl8ned on Behalf of the Trustees Raphael Burnslde Wlnlfred Mewltt th 7 Aprll 2024
Page S Independent Examlners Report to the Trustees of the Parfsh of Donaghmore Upper I report on the accounts of the Trustfor the yearended 31 December2023, which ore set out on pages 6 to 10. Respective respon51billtles of charity trustees and examFner As the chority's trustee5 you are respon5iblefor the preporation of the accounts in accordance with the Charities Act (Northern Irelond) 2CQ8. It is my responsibility to.. Exomine the accounts under section 65 of the Chorities Art Follow the procedures laid down in the generol Directions given by the Commission under sertlon 65(9)(b) of the Charities Art State whetherporticulor motters hove come to my attentlon. Basls of Independent Examlnerfs Report I have examined yourchorlty occounts os required undersertion 65 of the Charities Art ond my exomlnotion wos corried out in occordonce with the geneml Directions given by the Charity CommissionforNorthern Irelond under section 65(9)(bJ of the Chorities Act. Myexamination includeda reviewof the occounting records keptby the charity anda compan50n of the accounts presented with those records. It olso included considemtion of any unusual items or dlsclosures in the accounts, ond seeking explanationsfrom you os chority trustees Conrning ony such matter5. My mle is to state whether any material mattets hove come to my ottentlon glving me couse to believe.. l. Thot occounting record5 were not kept in accordance with section 63 of the Chorities Act That the accounts do not accord wlth those occounting records Thot the accounts do not comply with the occounting requirements of the Chorities Act Thot there isfurther infom7otion neededfvr a proper understanding of the accounts to be reached. Independent Examlnerfs Statement I have completed my exominotion and have no concerns in respect of the matters (l) to (4) listed above ond, In connection withfollowing the Dirertions of the Charity Commissionfvrplorthem Irelond. I havefvund no matters thot require drawing to your attention. Nome.. George McNicholl Addre55.' 19 Cullenfvd Ro(7d Dungannon Country Tryone BT70 IRU h April 2024
Page 6 Recelpts and Payments Account for the year erKled 31 Detember 2023 Restrlcted Endowment Fund5 Funds 2023 2023 Funds 2023 Total 2023 Total 2022 Recei Donations & plate collections Donation5 for third parties Investment income Bequest income Graveyard income Parish Hall income Proceed5 from fund raising Other income & receipts 34,543 1.383 204 34,543 1,383 204 30,522 1,408 64 25,699 2,190 600 270 2,093 2.903 270 2,093 600 80 2,903 Total Recel 39,903 2,935 42,838 60,563 Diocesan assessment Church running costs Glebe running costs Parish centre costs Administration costs Sunday School expenses Charitable donations & gifts Capital expenditure Fundraisin8 Costs Other expenditure 19,753 8,685 2.194 8,294 855 142 2,247 19,753 8,758 2.194 8,294 855 145 2,247 18,090 8,306 2,160 2,848 926 185 1,735 73 1.302 766 2.068 639 43.472 44,314 34.889 Transfers Excess of (Payments) over ReIpts for the year On Behalf of the Trustees Raphael Bumslde Wlnlfred Hewltt 7th Aprfl 2024
Pa8e 7 Statement of Assets and LiabHlties as at 31 December 2023 Unrestricted Funds 2023 Restricted Fund5 2023 Endowment Funds 2023 Total 2023 Total 2022 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 2,310 37.277 39.587 1.289 30,760 32,049 3,599 68,037 71,636 5.580 67,532 73.112 Other Monetary Assets Gift Aid Claims Total Other Monetsry Assets 5,403 5.403 5,403 5,403 5,057 5,057 Imiestment Assets Investments in RCB I CIT Unlt Trusts Other unlisted investments Investment Properties Total Investment 30.400 29A72 29,472 Assets retalned for the Parlsh's own use Parish Centre Church Land Flxtures and Fittings Plant & Equipment Total A55ets retalned for the Parish's own use 224,959 42,753 224,959 42,753 95 209,265 42,753 126 530 252,674 95 420 515 420 268,227 267.712 Total Assets 45,50S 299.761 375,666 360,315 On Behalf of the Trustees Raphael Bumslde Wlnlfred Hewltt *h April 2024
Page 8 Notes to the financlal statements for the year ded 31 December 2023 l. Accounting pollcie5 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 Recelpts and Payments Account have been accounted for on a cash receipts basis. (b) Statement of Assets and Llabllitles (11 Assets retolnealfvr the Parfsh's ovm use The assets of the Parish, retained for its own use comprise:_ Church Buildin8 and Graveyard Church Land Parish Centre Flxtures and fittings The Church Building and Graveyard are deemed to be Herita8e assets as defined by the Charities SORP IFR5102). These Heritage assets are not included In the statement of assets and liabllities as information on the cost or valuation Is not available and such Information cannot be obtalned at a cost commensurate wrth the benefit to the users of the accounts and to the parish The Parlsh Centre and Church Land The Parlsh Hall has been valued at the Insurance valuation of £224,959 (2021.. £209,265) as at June 2023. No depreciation has been provSded on the parFsh centre buildlngs a5 the current estimated residual value is not less than its ¢arrying value and the remaining useful lrfe currently eXed$ 50 years. Church land is valued at £42,75312022 £42,753). being the purchase value. Fixtures and Fittings Fixtures and Fittings are recognised at cost and a depreciated on a strai8ht-line ba515 over a period of 8 vears. Current fixtures listed are bell the minimum capitalisation threshold of £SW. 11) Investments Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and Investment in RCBICIT Unlt Trusts are inittally recorded at cost and are then subsequently stated at fair value at each year end date. Investments In unquoted investments are recorded at cost and are assessed annually for impairment.
Page 9 Notes to the flnanc7al statements for the year ended 31 December 2023 (continuedl Reconclllatlon of Cash Funds Total Cash Funds at Bew'nning of the year Ripts for the Year Payments for the Year Transfers Total Cash Funds at end of the vear 73,112 42,838 (44,314) 71,636 Movement In Funds Atljan 2023 Incomlng Resourc Outgolng Resources At 31 Dec 2023 Transfers Endowment funds For Church Building Maintenan For Church Choir For Sunday School For Graveyard Maintenan For General Parochial Purposes 79 114 121 131 29,027 29,472 76 {731 82 118 125 135 29,940 30,400 1.679 1,770 (766) {842) Restrlcted Funds Assets for Parish's own use Restrlcted funds 252,018 31.745 283,763 15,694 304 15,998 267,712 32,049 299,761 Unrestrlcted funds General funds 47,080 39,902 141,477) 45,505 47,080 39,902 141,477) 45,505 Totsl funds 360,315 57.670 (42,319) 375,666 Pur oses of Restricted Funds Assets for Parish's own use-This comprises the ChuTch. Parish Hall, land & Fixtures & Fittings Restricted funds- This comprises the Rectory Repair Fund. the Youth Club Account and a legacy of purpose to be determined.
Page 10 Notes to the financial statements for the year ended 31 December 2023 (c(mtlnued) 4. Collectlons for Thlrd Partles 2023 2022 Mothers, Union annlversary Servi collection Hosplce Sunday USPG LEMOOS Churdi Am)y CMS Board of Mlnistry Bishops, Appeal 345 30 569 107 192 61 465 22 402 121 352 1,383 1,408 The above amounts have been Included in receipts for the current year under donatlons for third parties and in payments for the year under charitable donations and gifts. 5. Transactlons wlth the Trustees No trustee received any remuneration under a contract of employment during the year 12022: £nlll. Reimbursement of out-of-pocket expenses to trnstees durlng the year totalled £16412022: £1411. One trustee was paid £252 for the provision of muslcal servlces. A related party of one trustee was paid £33612022: £3361 for the provision of musical seNlces. 6. Governance Costs No governance costs were incurred durlng the year and the Independent Examiner has performed the requlred duties free of char8e12022: £nill.