Trust* Amual report and statem￿ ol Retdpts and Paynwnts and Assets and Uabllltles For the >*ar ended 31 Decem￿2025 Parish of Donazhmore Llpper Pages References and administrative details of the OMrity Trustees, report Independent Examlners Report to the Trustee5 Recelpts and payments account Statement of assets and Ilablllties Notes to the flnandal statements 8-10 Parfsh of Don￿hMOre Upper Charity Name: Ou￿nn0n/DDna&hrn0re UpperlSt Patric*5lArniaghlChur¢h of Ireland Charity Re8istratLon Number". NIC104207 Contact Address: The Rectory 66 Main Street Castlecauffield l)un8annon CountyTyrone BT70 3NP All trustees WI￿seThed at ony tlme durlng the yet7rondup to the dote of signing theiKcoun The VeneratAe Dr Peter Thompson Ruth BTima8e Raphael Burnskle Joanne Burn51de Deborah Davidson George Davldson Molra McLaln Wlnlfred Hewltt Wayne Benson Carollne Patterson George Mclvor Stephen Davidson Noel￿ Moore Kelth Moore Karen Ralney Mark McLean Jlll Moore Andrew Kelly Prlndpal Ollkfrknrtrs Clergv.. Churth Secretary: Church Treasurer: Church Warden- Clergy: Church Warden- People: The Venerable Dr Peter Thompson Winrfred Hewitt Karen Rainev Wayne Benson Mark McLean Independent Examlnar George M¢Nicholl 19 Cullenfad Road Dungannon County TyTone BT70 IRU Bankus Dan5ke 83nk Market Square Dungannon County Tyrone BT70 IAB Tru#ee< Annual Repwtfor theywended 31 Decemkn 2025 The trustees present the annual report and statements of R￿ipts and Payments and Assets and Uabilltles for the Parlsh of Dona8hmore Upper. St Patricvs for the year ended 31 December 2025. lectfves and Adl¥ltles The charitable purpose of the Church of Ireland Is the thar￿ment of rellwon. The principal functlon of the Parish of Donaghmore Upper, Sl PaIrf￿$ Is to support the advancement of the Christian religion by promotln& through the work of the Parish of Donaghmore Upper. St Patrick's Church of Ireland, the whole misslon of the thurch, pastoral, evanBellstlc, sodal and ecumenlcal. Beln8 operb to and engaglng wlth soclety as a whole and offerlng sUPPOrt for those needlng help are fundamental to the prartI￿5 delivery of the benefits of Christianlty. As a result of actfvlty In the pursult of the a(fvan(ement of the Chrlstlan rel*lon, the Parlsh of Donaghmore Upper, St Patricvs has custody of property and of records. materials and artefatts of 5bBnificance to the cultural and relSgSous heritage arbd maintenance of whlth Is undertaken by the seled vestry of Paflsh of Oonaghmore Upper, St PatricY5. A¢hlevements Perfoffl￿￿e & Publlc B•n•fft The Church exlsts primarlty, and above all else. a5 a pla￿ of Christian worshlp. Seyvlces of publlc worshlp are held eath Sunday rnornin8 throughout the year. Evenlng servkes are hekl on Wednesday nl8hts durln8 Lent. each niBht in Holy Week (both shared wlth oursister parishes), In Marth fortheGirls Friendly Society enrolrnent, at Hir¥est Thanksgfvln& and a Chrlstmas Carol Servke. Slncetheenforced lo(*down In the earty months of 2021 all services have also been broadcast online. The parish is always pleased to host groups from the ￿der ¢ommunlty. and does so annually for the Orange Order. The local Primary Sdbool hold51ts annual Carol SeThbce In the Churth. There are good workin8 rdatlonshlps vilth other local thurd)es. Durlng the year 2025 there were 6 baptlsms I marrtage and 8 fvneral services In the church. The Church was bullt In 1843 ￿th a 8rani from the Board of Flrst Frults. and enlarged arml reworiented durlng the 1860s by the addltlon of a seml4ircular apse. vestry and tower. The parbsh Sup￿rts a small but actfve and growlng Sunday Sthool. whith meets most weeks from September to May, a Glrls Frlendly Soclety which meets weekly during the wlnter months, and there is a Mothers, Union rnee￿n8 month￿. The knal Women's lnsti￿teand othw non-affliliated groups meet regularlyln the Parlsh Hall. Parlsh finan￿$ and fabri¢ are cared for ￿ the Select Vestry. Varlous furld rabln8 and sodal events are held to support the parish. The parish sUpp￿ts sèveral missionary groups. Particularty CMS and the thurch Amiy. There is also a series of speclal appeals and colle¢tKJns forvarious local and international groups and In118hi of intematlonal disasters. Trustee< Annual Report for theye¥ end•d 31 DR(ember *)251(fjntlnuÈd) Flnanclal Reélew The chief Sour￿ of revenue for the church conts.nues to be parishioner donations whlch are supplemented by grft aid daims. Whilst income remained broadty similar to the previous year, running costs a￿0 We￿ well below income for a second year. The church ￿corded a total surplus in 2025 of £8.67512024: surplys £9,082>. Careful finanaal management has continued In order to control costs Whe￿ possible and best value options are 50U8ht. It is theTrustees' poll¢yto hold a le4el of unrestrocted fundln8to meet at least oneyearfs runnlngcosts. Golng Concern The Trustees have reviewed the bud8ets for the year ahead and are sattsfied that there are adequate funds in pfa¢e to ensure that the Parish can continve Its athfvities and the finaiKlal statements for the year ended 31 Deornber 2025 can be sl8ned off as a going conom. Structure. Goveman¢e and Manaynwnt Chapter111 of the ConstIt￿lOn of the Church of IrelarKI 8o¥ems Partshes and Parochkl Oryni5ation. The Select Vestry members are the Charity Twstees RecmltmentondAppolrtmentoASelert Vesty(rrusteesJ All member5 of the Church of I￿land who are overthe age of 18 and areeither resldent withln the parish or Ilve elsewhere but have been accustomed members of the congregaiion for at ￿ast three months, may reglster a5 members ofthe general vestry of the paiish, allowin8them to attend and vote at meetlnBs ofthe 8eneral vestry and to stand for electlon to the select vestry. Meetin8$ of the 8eneral vestry are held at least once a year. The Select Vestry is elected as part of thls General Vestry meetin8. The Select Vestry wlll hold their positions for a period of one year. Select Vestry fflembers may be r&elected annually and there i5 no limst on the number of ten￿$ whl¢h may be served. Pay and remuneratlon Select Vestry members are not remunerated fortheirserwces asTrustees. Any payments toTrustee5 forservices unrelated to their role as a Trustee are approved by the Select Vestry. Such decislons are taken on the basis of good governance and bel￿￿ in the pursuit of the obiectlves and ac￿￿tieS of the parish. The Selett Vestry Is responsible for the da¥-t￿daY management of the par￿h. The select vestry consists of the member of the clerbry serving in the parish, arry curate assistant l~thè curate.), the churchwardens, the glèbe wardens and generally not more than twdve other members ofthe8eneralvestryelected at the General Vestry. The Select Vestry Is chaired by the irTrcumbent or other member of the der8y offlciating in the parish. Select Vestry members are responsible for making d￿lSIonS on matters of general concern and Importan￿ to the parish includinB decldlng how parfish fvnds areto be applied. Trustee< Annual Reportfortheyw ended 31 Oeceftkn 20251torrtinwd) The Select Vesiry meets at times fixed by the Membe￿ or by the Diocesan Synod. Special meetings may be convened at any time by the chalrper50n or the churchwardens. In 2025 the Selert Vestry met 3 tlme5 during the year and the average attendance was 65 Compllonce wlth Publk Benefft The Parish has given careful consideration to the Charity Ctynmi55ion for Northern Ireland's 8uldan¢e on publlc beneflt to ensure that the actNes entered into during the year have helped to achieve the Parish's objectlves and activltles. as well as providlng public benefiL statement of Trustees. Responslbllltle5 Thetrustees are respon5ibleforpreparing theTrustees' Report and the statement of recelpts and payments and statement of assèts and liabilllies in accordance with applicable law and reBulations. The law applicable to charrtie5 in Northern Ireland with In￿rne of less than £250,IXKI requires the trustees to prepare a siaienRnt of receipts and payments and a statement of assets and Ilabilitie5 for eath finandal year. The trustee5 are resportSi￿e f¢x keeplng accountlng records that are sufficient to show and explain the Parlsh's transactlon5 and dixlose with reasonable a¢¢uracy at any lime the a$5ets and Ilabilltle5 of the Par15h. They are also responslble for 5afeguardln8 the 35sets of the Parish and hence for taking reasonablè Ste￿ for the pr￿ntIOn and detection of fraud and other Irregularitoes. $l￿d on Bthall ofth• T¢ust••s Mark Mclean ITr May 2026 I report on the occounts of the Trustfortheyeorended 31-December2025. whkh or? setouton wges 6 to 10. As the ch17rity 5 trnstee5 you ore responsiblefor the prewrotlon of the occounts in accordonce with the Chorltles Art (Northern Irelondj 2cva It Is myresponsibility to.. Exomlne the occounts undersectlon 65 of the ChoritiesArt Follow the procedures laid down in the oenerol Directions given ty the Commlssion under sectlon 699)(b) of the Choritie5 Art State whetherpfyrtKvlormotters have come to my ¢7ttentlon. B•515 ol Independ•nt Ex*mln•rfs Report I hove exomlned yourchority accounts os reqUI￿dUnder5ectIOn 65 of the CharltlesArt ondmyexominotlon wos corrledout in accordonce wlth the oenerolDirections qiven by rhe Choro CommissionforNorthem Irelond under sertion 65f9J(b) of the Chorltles Att. Myexornlnotlon Ind¢Oedorevlewof theoccoundngrecordskeptbythechorityondocomfft7rlsonof the occounts presentsd with those record5. It otso Indudedconsidemtion of any unusuolitems or disclosures in the occounts. ondseeklng explo&w)tlonsfrom you us charty trustees concerning onysuth matters. My role Is to 5tote whetherony moterknl motters have come to myottentlon glvlnq me couse to believe.. l. Thot accounting records were not kept In o¢cordonce with sertion 63 of the CfiaritiesAct 2. That the accounts do not occord with those accounting records Thot the tKcounts do not compty with the 0ccotsn￿ng reguirements oAthe ChorltiesArt 4. Thot the￿ isfvrther inAom70tion neededfor o proper under5tondinq ojthe accounts to be reoched. dependent Examlnerfs Statemenl I have completed my exarninfjt￿ ond have no concems in re5pert of the Motte￿ fl) to f4) listed obove ond In Connert￿rt withfollowing the Dirertlonsolthe Charity coMm￿l0n10rNOrtheffl Ireland. I hGvefound no motters thot require drn￿n9 to yoUrortent￿n. Non7e.' George McNlchoM Address." 19 CullenfGd Rood Dungortnon Country Tryone BT70 IRU i* Mtry2026 Funds 2025 Fund5 20 Totsl 2025 Total 2024 2025 Donations & plate collertions Oonations for third parties Investment Income Bequest income Graveyard income Parlsh Hall income Pr(Keeds from fvnd raising Other income & receipts 35.454 1.545 331 35,454 1,545 36,S24 1,570 695 913 1.5Tr) 430 423 478 963 963 2,350 330 2,3SO 330 2.077 2.077 42,087 1,441 43,528 42,055 Diocesan asses5rnent Church runnln8 costs Glebe runnlng costs Par15h centre Costs Admlnistratlon costs Sunday School expenses Charltable donatlons & glfts Capltsl expenditure Fundraising costs Other expendlture 16.830 7,643 1.142 3,759 851 791 17.621 7.727 1.142 3,843 851 12 2.225 582 20,657 4,184 2,507 1,862 730 142 2,191 650 2.225 582 850 50 33.8 963 34.853 32.973 Transfers ULKrfKS I dL Joanne Bvrnskle Mark M¢Lean 17th May 2026 Restrf¢ted Fund5 2025 Endowm•rt Funds 25 Total 2025 Total 2024 Funds 2025 Cash Funds Cvrfent Accounts Deposit Accounts Total Cash Funds 8210 48￿7 S6,797 1331 31.265 96 9,541 79W2 89393 ?￿74 73 80,718 Other Monel*y Gift Aid Clalms Total Oth•r Mon¢tary Assets 5,483 5,790 Investment Assets Investments in RCB I aT Unlt Trusts Other un115ted investments Investment Propertbes Total Investment 33M2 33,682 30099 33.682 33,682 30,899 Assets rétslned for the ParSsh's own use Parish Centre Church Land Fixtures and Flttln8S Plant & Equipment T¢)tal Assets retalned for the ParSsh's own 253,923 41,753 253.923 41753 563 241￿31 42.753 $62 879 285.527 296.676 297,926 Total Assèts 63530 329273 33M2 426A85 402.934 On Beh* ofthe Tnot eidg Joanne Burnslde Mark Mthan i* May 2026 Accountfng polldes Set out below are the prtnupal accounting poliaes whith have been adopted in the compllation of the Recelpts and Payments Account and the Statement of Assets and tsabilities {al Rttetsts and Payments Accwnt All items of income and expenditure induded within the Receipts and Payments Account have been accounted for on a cash receipts basis. Ibl Statement of Assets and Ll•bllltles 111 Assets retolnedlor the PorfWs use The assets of the Parlsh. retalned for Its own use comprise:_ Churth Bulldlng and Gravword Church Land Par15h Centre Flxtures and flttin8S The Churth Buildin8 and Graward are deemed to be Herfitage assets as defined by the Charitle5 SORP IFRS1021. These Herlta8e assetsare not induded in the statement of assets and Ilabllltles as Informallon on the cost or valuation Is not avallable and such information cannot be obtained * a ¢05t commensurate wlth the benefit to the users of the accounts and to the parish The Parlsh Centre and Church Land The Parlsh Hall has been valued at the Insuran￿ valuation of £253.92312024: £241,831) as at June 2025. No depreclatlon has been provlded on the partsh centre buildiw as the current estimated residual value Is not less than Its Cal￿'n8 value and the remalnlng useful life ￿TrendY eX￿e￿$ SO years. Church land is valued at £42,75312024 £42,753>, beln8 the purchase value. Flxture5 and Fitti Fixtures and Fittin85 are recoBntsed at cost and are depredated on a straight-llne basi5 a period of 8 years. Current firtures Ilsted are belowthe minirnum capit•li5ation threshold of E5CiI. 111 In¥estm¢nts Fi¥ed asset investments comwlSl￿ investwi wopertles, Investments in equitbes lordinary share5) and Investment in RC8icrr Unit Trusts are inrtialty recorded at ffj5t and are then subsequently stated at fair value at eath year end date. Investments in uwuoted Investments a￿ ￿corded at cost and are assessed annualty for Impabrment. Page 9 Notesto the flnandal ststementsfortr*year ended 31 Decemkn 2025(c¥Jntlnu￿) Total Cash Fund5 at Beglnnln8 of the year Receipts for the Year Payments for the Year Totsl Cash Funds at end of the year 80,718 43528 134.8531 89.393 Movement In Funds Atljan IrKomlni Outydn8 2025 Resourms Resources Tr•nsl•rs At 31 De¢ 2025 Endowment fvnds For Church Building Maintenance For Church Cholr For Sunday School For Graveyard M3lntenan For General Parochial Purposes 1801 141 141 91 130 138 149 33,174 33,682 120 127 137 30.432 30.899 14 16 3,613 3,746 8711 19631 Awts for Parish's own use Restrlcted funds 12.C82 296,676 32.597 329,273 32.632 317.216 1351 1351 12.092 Unrestrfct￿ funds Gener81 funds 54A 42.087 133.3761 63,530 54.819 42.C67 133,3761 63,530 Total lunds 402.934 57.925 134,3741 426,485 Pur oses of Restri nds ssets for Parlsh's own use- comprises the Church. Parish Hall. Land & Frxtures & Flttings. Restricteil funds-Thls comprises the Reciory Repalr Fund. the Youth aub Ac£ount arKI a legacy of purpose to be determlned. Prye io Notes to the Iln*xlal statementsforthe year end￿ 31 December 20251contknuedl Collectlons forThlrd Partles 2025 2024 Mothers, Union annNersary Servi￿ collertlon Hospice Sunday USPG LEMOOS Church Army CMS Board of Mlnlstry Blshops, Appeal 537 220 362 395 31 553 149 523 245 20 1.545 1,570 The above amounts have been induded in receipts for the current year under donations for thlrd partles and in payments for the year under chaiitable donations and 8lfts. S. Transartlons Tth the TnMt••s No trustee recelved any remunerallon under a contrart of employment durln8 the year 12024.. £nlll. Relmbur5ement of out-ofrfKJcket expenses to trustees durlng the year totalled £22112024.. £7921. One Irustee was pald £55812024: £3281 for ihe pr￿ls1on of muslcal ser¥lces. A related party of one trustee was pakl £58912024.. £5151 for the provlsion of musical 5ervlces. 6. Go¥ernan¢e Costs No governance costs were incurred during the year and the Independent Examlner has performed the reouired ￿￿t￿S f￿e of charge12024: £nlll.