Parish of Donaghmore Upper Trusteeg Annual report and Statement of Receipts and Payments and Assets and Llabilities For the year ended 31 December 2024 Charttles Number. NIC104207
Parlsh of Donaghmore Upper Annual report and financial statements for the year ended 31 December 2024 Contents Pages References and administrative details of the Charity Trustees, report Independent Examiners Report to the Trustees Receipts and payments account Statement of assets and liabilitles Notes to the financFal statements 8-10
Page I Parish of Donaghmore Upper Referen$ and admlnlstrative detalls Charity Name: Dungannon/Donaghmore Upper/St Patricks/Armagh/Church of Ireland Charity Registration Number". NIC104207 Contact Address: The Rectory 66 Main Street Castlecaulfield Dungannon County Tyrone BT70 3NP Trustees All trustees who Served ot any time durlng the year ond up to the date olsigning the occounts. The Venerable Dr Peter Thompson Norman McFarland Raphael Burnside Joanne Burnside Deborah Davidson Geor8e Davidson Molra McLaln Jlll Moore Winifred Hewitt Andrew Kelly Caroline Patterson Ruth Brima8e Geor8e Mclvor Stephen Davidson John Meenagh Keith Moore Karen Rainey Stanley Hall Mark McLean Noelle Moore Prlnclpal Office-bearers Clergy: Church Secretary: Church Treasurer: Church Warden - Cler8y: Church Warden - People: The Venerable Dr Peter Thompson Winifred Hewitt Karen Rainey Jill Moore Joanne Burnside 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 2024 The trustees present the annual report and statements of Reoipts and Payments and Assets and Liabilities for the Parish of Donaghmore Upper, St Patricvs for the year ended 31 Deomber 2024. Objectives and Actlvitles The charitable purpose of the Churth of Ireland is the advancement of religion. The principal funrtion of the Parish of Dona8hmore Upper, St Patrick's is to support the adVanrnent of the Christian religion by promotin& through the work of the Parish of Dona8hmore Upper, St Patrlck'5 Church of Ireland, the whole mission of the Church, pastoral. evangelistic, social and ecumenical. Being open to and engaging with society as a whole and offering support for those needin8 help are fundamental to the practical delivery of the benefits of Chrlstianity. As a result of activity in the pursuit of the advanrnent of the Christian religion, the Parish of Donaghmore Upper, St Patrick's has custody of property and of records, materials and artefacts of significance to the cultural and religiou5 heritage and maintenance of which is undertaken by the select vestry of Parish of Donaghmore Upper, St Patrick's. Achlevements, Perfomiance & Publlc Benefft The Church exists primarily. and above all else, as a place of Chrlstian worship. Services of public worship are held each Sunday morning throughout the year. Evenin8 services are held on Wednesday nights during Lent, each night in Holy Week (both shared with our sister parish). in March for the Girls Friendly Society enrolment, at Harvest Thanks8ivin& and a Christmas Carol Service. Since the enforced lockdown in the early months of 2021 all services have also been broadcast online. The parlsh is always pleased to host groups from the wlder community, and does so annually for the Orange Order. The local Primary School hold their annual Carol Service in the Church. There are good working relationships with other local churches. There is a service for Christlan Unity Week, alternatin8 With St Patricvs Roman Catholic Church in Donaghmore. During the year 2024 there were three baptisms one marria8e and seven funeral Services in the church. The Church was built in 1843 with a grant from the Board of First Fruits, and enlarged and re-oriented 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 Frlendly Society which meets weekly throu8hout the winter, and there is a Mothers Union meetin8 monthly. The local Wl make regular use of our parish hall. Parish finances and fabric are cared for by the Select Vestry. Varlous fund raising and soclal 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.
Page 3 Trustees, Annual Report for the year ended 31 December 2024 Icontinued) Flnandal Revlew The chief 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 2024 of £9,08212023: deficlt £1,477). Whilst income remained broadly similar. running costs were lower and a significant refund was received from Power Nl in respett of an overcharge. 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. Goln8 Concern The Trustees have revlewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that the Parish can contlnue Its activities and the financial statements for the year ended 31 December 2024 can be sl8ned off as a going concern. Structure, Governance and Management Govemlnq Document and Constltutlon of the Chorlty Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochlal Organisation. The Select Vestry Members are the Charity Trustees Recrultment ondAppolntment of Selert Vestry ffrustees) All members ofthe Church of Ireland who are overthe age of 18 and are either resident within the parish or live elsewhere but have been accustomed members of the congregatlon for at least three months. may register as members of the general vestry ofthe parish, allowlngthem to attend and vote at meeting5 0fthe8eneral vestry and to stand for electlon to the selert vestry. Meetings of the general vestry are held at least once a year. The Select Vestry is elected as part of thls General Vestry rneetin8. The Select Vestry wlll hold their positions for a period of one year. Selert Vestry members may be r&elected annually and there is no lirnit on the number of terms whlch may be served. Pay and remuneratlon Select Vestry members are not remunerated for their Servi as Trustees. Any payments to Trustees for servlces 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 adivrties of the parish. Orygntsatlonal Strurture The Select Vestry Is responsible for the daY-tdaY management of the parish. The select vestry conslsts of the member of the clergy serving in the parish, any curate assistant (-the curate.), 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 member5 are responsible for making decisions on matters of general concern and importance to the parish including deciding how parish funds are to be applied.
Page 4 Trusteeg Annual Report for the year ended 31 December 2024 (continued) The Select Vestry meets at times fixed by the members or by the Di0san Synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2024 the Select Vestry met 3 times during the year and the average attendance was 70%. Compllance with Public Benefft The Parish has given careful consideration to the Charity Cornmission for Northern Ireland's guidance on public benefit to ensure that the actives entered into durin8 the year have helped to achieve the Parish's objectives and activities, as well as providing public benefrt. Statement of Trustees. Responslbllltles The trustees are responsible for preparin8 the Trustee5' Report and the statement of receipts 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 £250.{ qUireS the trustees to prepare a statement of reIpts and payments and a statement of assets and liabilities for each financial year. The trustees are responsible for keeping accountlng records that are sufflclent to show and explain the Parish's transactions and disclose with reasonable accuracy at any time the aetS and liabilities of the Parish. They are also responsible for safe8uardin8 the assets of the Parish and hence for taklng reasonable steps for the prevention and detection of fraud and other irregularities. 518ned on Behalf of the Trustees Raphael Burnslde Wlnlfred Hewltt 4th May 2025
Independent Examlners Report to the Trustees of the Parish of Dona8hmore Upper I report on the accounts of the Trustfor the year ended31" December2024, which are set outon pages 6 to 10. Respective respon5ibilitles of charlty trustees and examlner As the charity's trustees you are re5ponsiblefor the prepomtion of the (Kcounts in accordonce with the Charities Art (Northern Ireland) 2CV8. It is my responslbility to.. Examine the accounts undersection 65 of the tharitles Act Follow the procedures loid down In the geneml Dirertions given by the Commission under section 65(9)(bJ of the Charltles Act State whetherportlculormatter5 have come to my attention. Bas1$ of Independent Examlnerfs Report I hove examined yourcharity occounts os qUired undersectlon 65 of the CharitiesAct and my exomination was carriedout in ottordonce with the genemlDirections given by the Chority CommissionforNorthem Ireland under section 65(9J(bJ of the Chorities Act. My exominotion includeda reviewof the accounting CordS keptby the charity ondo comparfson of the accounts presented with those records. It also included considerotion of any unusual items or disclosures in the accounts, Gnd seeking explanationsfrom you 0$ chority trustees cOnmIng ony such motter5. My role is to state whether ony material matters hove come to my ottention giving me cause to believe.. Thut accountlng records were not kept in accordonce with section 63 of the Charities Act Thot the accounts do not accord with those occounting records That the occounts do not comply with the occounting requirements of the Choritles Art That there Isfvrther infom7otion neededfora proper undetstonding of the accounts to be reached. Independent Examlnerfs Statement I hove completed my examinotion ond hove no concerns in respect of the mottets (l) to14) listed above and, in connertion withfvllowing the Dirertions of the Chority CommissionforNorthern Irelond, I hovefound no matter5 that require dmwing to your ottention. Name.. George McNlcholl Address.. 19 Cullenfad Rood Dungannon Country Tryone 8T70 IRU 4th May 2025
Recelpts and Payments Account for the year ended 31 December 2024 Restrfcted Endowment Funds Funds 2024 2024 Funds 2024 Total 2024 Total 2023 Recel Donations & plate collections Donations for third parties Investment income Bequest income Graveyard income Parish Hall incorne Proceeds from fund raising Other income & receipts 36,524 1,570 222 36,524 1,570 695 913 1,500 430 423 34,543 1,383 204 842 600 270 2,093 2,903 473 913 1.5CK) 430 313 iio Total Re¢el ts 40,559 1,496 42,055 42,838 Diocesan assessment Church running costs Glebe runnin8 costs Parish centre costs Admlnistration costs Sunday School expenses Charitable donations & 81fts Capital expenditure Fundraising Costs Other expenditure 19,907 4,102 2,507 1,785 730 138 2,191 650 750 82 20,657 4,184 2,507 1,862 730 142 2,191 650 19,753 8,758 2,194 8,294 855 145 2,247 50 2,068 32,060 913 32,973 44,314 Transfers Excess of Receipts over Payments for the On Behalf of the Trustees Raphael Burnslde Winifred Hewitt 4th May 2025
Page 7 Statement of Assets and Liabilities as at 31 December 2024 Unrestricted Funds 2024 Endowment Funds 2024 Total 2024 Total 2023 Funds 2024 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 6367 41,719 48.086 £307 31,325 32,632 7.674 73.044 80.718 3,599 68,037 71.636 Other Monetary Gift Aid Claims Total Other Monetary Assets 5,790 5.790 5.790 5.790 5,403 5.403 Investment Assets Investments in RCB / CIT Unlt Trusts Other unlisted investments Investment Propertles Total Investment Assets 30,899 30,899 30,4(10 30m9 30,899 30AOO Assets retalned for the Parlsh's own use Parish Centre Church Land Fixture5 and Fittlngs Plant & Equipment Total Assets retalned for the Parfsh's own use 241,831 42,753 241.831 42,753 224.959 42,753 95 420 268.ZZ7 879 943 879 285,527 284.584 Total Assets 54.819 317.216 30.899 402,934 375,666 On Behalf of the Trustees Raphael Burnslde Winifred Hewltt 4th May 2025
Page 8 Notes to the financlal statements for the year ended 31 December 2024 Accounting pollcies 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) Recelpts and Payments Account All items of income and expenditure included within the ReIpts and Payments Account have been accounted for on a cash receipts basis. Ib) Statement of Assets and Llabilitles 11) A55ets retainedfvr the Parfsh's own use The assets of the Parish, retained for its own use comprise:_ Church Building and Graveyard Church Land Parish Centre Fixtures and fittin8S The Church Building and Graveyard are deemed to be Herfta8e assets as defined by the Charltles SORP (FRS1021. 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 parlsh The Parish Centre and Church Land The Parish Hall has been valued at the insurance valuation of £241,831 {2023: £224,959) as at June 2024. No depreciation has been provided on the parish ntre buildlngs as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds SO years. Church land Is valued at £42,75312023 £42,753), bein8 the purchase value. Fixtures and Fittings Fixtures and Fittings are recognised at Cost and are depreciated on a straight-line basis over a period of 8 years. Current fixtures listed are below the minimum capitalisation threshold of £51XI. 11) Investments Fixed asset investments comprising investment propertie5, investments in equities {ordinary shares) and investment in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at falr value at each year end date. Investments in unquoted investments are recorded at C05t and are assessed annually for irnpairment.
Page 9 Notes to the finandal statements for the year ended 31 December 20241continued) Reconclllatlon 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 71,636 42,055 {32,9731 80,718 Movement in Funds Atljan 2024 Incomlng Resources Outgoln8 Resources At 31 Dec 2024 Transfers Endowment funds For Church Building Maintenance For Church Choir For Sunday School For Graveyard Maintenance For General Parochial Purposes 82 118 125 135 29,940 30.4 76 {751 {31 (4) {4) (827) (9131 83 120 127 137 30,432 30,899 1,319 1,412 Restrfcted Funds Assets for Parish's own use Restrlcted funds 267.712 32,049 299,761 16.872 583 284,584 32,632 317,216 17.455 Unrestrfcted funds General funds 45,505 46.799 137,485) 54,819 45,505 46,799 (37,4851 54,819 Total funds 375.666 65,666 (38,398) 402,934 Pur oses of Restricted Fund Assets for Parish's own use- Thls comprises the Church, Parish Hall, Land & Fixtures & Fittings Restrirted fund5- This comprises the Rectory Repair Fund, the Youth Club Account and a legacy of purpose to be determined.
Page 10 Notes to the financial ststements for the year ended 31 Deomber 2024 (contEnued) 4. Collectlons for Third Partles 2024 2023 Mother5. Union anniversary servi collection H05pice Sunday USPG LEMOOS Church Army CMS Board of Ministry Bishops, Appeal 362 395 31 553 149 80 34S 30 569 107 192 61 80 1,570 1,384 The above amounts have been included In ripts for the current year under donations for third parties and in payments for the year under charitable donations and gifts. 5. Transartlons wlth the Trustees No trustee received any remuneration under a contract of employment during the year {2023'. £nil}. Reimbursement of out-of-pocket expenses to trustees during the year totalled £79212023: £1641. One trustee Was paid £32812023: £2521 for the provision of musical services. A related party of one trustee was paid £515 (2023: £336) for the provlslon of rnusical seNlces. 6. Go¥ernan¢e Costs No governance costs were incurred during the year and the Independent Examiner has performed the required duties free of char8e {2023: £nill.