Parish of Donaghmore Trustees. Annual Report and Statement of Rece4Pts and Payments and Assets and Liabilities For the year ended 31 December 2022 Charities Number.. NIC104216
Parish of Donaghmore Annual report and financial statements for the year ended 31 December 2022 Contents Pages References and administrative details of the Charity Tru5tee5' report Independent Examiners Report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 8-10
Parlsh of l)ona8hmore References and admlnlstrative details Charity Name: Dungannon/Donaghmore/St. Michaels/Armagh/Church of Ireland Other name: St. Michael's, Castlecaulfield Charity Registration Number: NIC104216 Contart Address: The Rectory 66 Main Street Castlecaulfield Dungannon County Tyrone BT70 3NP Trustees Trustee5 who served ot any time during the year ond up to the date of signing the occount5 were asfollows.'_ The Venerable Dr P A Thompson Anne Kelly Judith Kelly Noel Ferry Darren Hoydock Corol Ferry Debbie O'Rourke Stephen Patter50n Christine Kelty James Shiels Shirley Little Trevor Pollock Jim Kirk George McNicholl Glenn Ferry Alon Williamson Elizabeth Burrows Kim Pollock Derek Graham Princlpal Office-bearers Clergy: Church Treasurer- Church Secretary.. Church Warden- Clergy: Church Warden- People: The Venerable Dr P A Thompson George McNicholl Stephen Patterson Shirley Little Glenn Ferry Independent Examlner Bankers Karen Rainey 41 Leany Road Dungannon County Tyrone BT70 ISL Dan5ke Bank S Market Square Dungannon County Tyrone BT70 IAB PaBe I
Trustees. Annual Report for the year ended 31 December 2022 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for the Parish of Donaghmore, commonly known as St Michael's. Castlecaulfield for the year ended 31 December 2022. Objectives and Actlvitles The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of the Donaghmore Church of Ireland Parish Is to SUPPOrt the advancement of the Christian rellgion by promoting, through the work of the Donaghmore Parish Church 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 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 Chrlstlan religion, the Donaghmore Church of Ireland Parish has custody of property and of records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the Select Vestry of the Donaghmore Church of Ireland Parish, Achievements, Performance & Public Benefit The Church exists primarily, and above all else, as a place of Christian worship. Services of public worship are held each Sunday morningthroughoutthe year and each Wednesday mornin8. Evening services are held on Wednesday nights during Lent, each night in Holy Week (both shared with our sister parish), at Harvest Thanksgivin& Bovs Brigade Enrolment, and at Christmas tide (Carol service and Christmas eve service). The parish is always pleased to h05t groups from the wider community, and does so annually for the Orange Order and bi- annually for the Apprentice Boy5 of Derry. The local Primary School hold their annual Carol Service in the Church, and their winter and spring concerts in the parish hall. The local Masonic lodge also hold their annual Carol Service in St Michael'5 There are good working relationships with other local churche5. The clergy of the local Methodist and Presbyterian Churches join with us regularly and there is a recently established service for Christian Unity Week, alternating with St Patrick's Roman Catholic Church in Donaghmore. During the year 2022 there were a total of fifteen baptisms, two marriages, and eight funeral services in the church. The Church buildin8 is of notable historical importance. Built in the early 1680s and incorporating features from it5 medieval predecessor and also the local castle, it is one of the oldest building5 of the locality in continuous use. Of particular note is the south nave window, which is the original east window from the medieval church (mentioned in the Annals of the Four Masters), the pillars on both south and west doors, and the carvings of angels (west wall, east wall and porch), a dragon (west wall), and the arms of the Caulfield family (west wall). Both the entrance pillars and the Burges Mausoleum are grade I listed buildings. as is the Church. The recently restored historic pipe organ continues to be in regular use both liturgically and for concerts, recitals and broadcasts. The parish Sunday School {the New Life Group) meets weekly from September through to May. and participates monthly in worship. The Parish 5UPPOrts a large Boys Brigade Company (approximately 70 members and 16 officers), a branch of the Mothers Union, and a weekly patchwork and craft class. Parish Hall facilities are additionally used by the Hortlcultural Society, the Open Door Club and the Young Farmers Club. Parish finances and fabric are cared for by the Selett 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 collertions for various local and international groups and in light of international disasters. Page 2
Trusteeg Annual Report for the year ended 31 December 2022 (continued) Flnan¢lal Review The main income of the charity 15 derived from parishioner donations supplemented by gift aid claims, fund raising events and church organisations. Overall receipts have Increased from the previous year with main sources of income back to levels consistent to pre-Covid-19 restrictions. The result5 record a surplus of £11,37712021: surplus of £11,188} for the year. There are no material uncertainties impactin8 the charity's ability to continue as a going concern. The Trustee's policy on holding reserves is to retain sufficient unrestricted funds available to meet on-going running costs for a minimum of one year having consideration for regular sources of parishioner weekly donations based on historical, current and projected congregation levels. No fund5 were materially in deficit at the end of the year. Going Concern The trustees have reviewed the budgets for the year ahead and are sot15fied that there ure adequote fvnds in ploce to ensure that the Parish can continue its activities ond thefinancialstatementsfor the year ended 31 December 2022 can be signed off as 0 going concern. Structure, Governance and Management Governinq Document and Constitutlon of the Charlty Chapter 111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees Recrultment undAppointment of Select Vestry (Tru5teesJ 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 con8regation for at least three months, may register as member5 of the general vestry of the parish, allowing them to attend and vote at rneetings of the general vestry and to stand for election to the select vestry. Meètings of the general vestry are held at least once a year. The Selett Vestry is elected as part of this General Vestry meeting. The Selert Vestry will hold their p051tions for a period of one year. Select Vestry members may be re-elected annually and there is no limit on the number of term5 which may be served. Pay and remuneration Select Vestry members do not receive remuneration for their appointment as Trustees. Where a member of the Selert Vestry has provided services which are distinct from their role as trustee then the Select Vestry may approve such remuneration providing the Select Vestry act in the best interest of the charity. Page 3
Trustees. Annual Report for the year ended 31 December 2022 (contlnued) Organlsotionalstrurture The Select Vestry is responsible for the day to day management of the parish. The Select Vestry consists of the member of the cler8y serving in the parish, any curate assistant 1.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 Selectvestry ischaired by the Incumbentorother memberof the clergyofficiatinBin the parish. Selectvestry 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 flxed by the members or by the Diocesan Synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2022 the Select Vestry met 2 times during the year12021- 3 times) and the average attendance was 63%12021: 61Y.I. Compliance with Publlc 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 objectives and activities, as well 35 providing public benefit. Statement of Trustees, Responsibilities Thetrustees are responsiblefor preparingtheTrustees' Report and thestatementof receipts and payments and statement of assets and liabilities in accordance with applicable law and regulations. The law applicable to charitles 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 accountlnE records that are sufficient to Show and explain the Parish's transattions 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. Slsned on Behalf of the Trustees Stephen Patterson Alan Williamson l March 2023 Pa8e 4
Independent Examiners Report to the Trustees of the Parish of Donaghmore I report on the accounts of the Trust for the year ended 31 December 2022, which are set out on pages 6 to io. 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 my 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 6519){b) of the Charities Act state whether particular matters have come to my attention. Basls of independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65{9)(b} of the Charities Act. My 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 items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me 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 thÈ accounting requirÈm@nts of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examlnerfs statement I have completed my examination and have no concerns in respect of the matters111 to {4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name." Karen Rainey ACMA, CGMA Address". 41 Leany Road, Dungannon, County Tyrone, BT70 ISL Iojuly 2023 Page S
Receipts and Payments Account for the year ended 31 December 2022 Unrestrlcted Funds 2022 Restrlcted Funds 2022 Endowment Funds 2022 Total 2022 Total 2021 Nots Donations and plate collections Donations for third parties Legacies Bank and deposit interest Investment income Bequest income Graveyard receipts Parish Hall receipts Restoration and repair appeals Proceeds from fund raising events Other receipts Costs reimbursed Receipts from Parish Organisations 57,856 4.270 10,000 240 5,064 ioi 62,920 4,371 10,000 240 1,056 58,055 3,374 211 1,009 344 780 300 3,530 378 678 2,150 450 2,150 450 320 2,627 1,285 2,208 510 320 1,756 871 1,285 2,208 1,897 1,972 120 510 Total Recei ts 79,708 8,777 88.485 71,592 Pa Wages and salaries Diocesan assessment Church running costs Glebe costs Parish centre cost5 Administration costs Sunday school expenses Charitable donations and gifts Capital expenditure Restoration and repair costs Fundraising costs Other payments Payments from parish organisations 3,477 42,740 11.797 6,478 2,660 1,290 3,477 42,818 12,067 6,478 2,660 1,290 3,834 30,979 11,077 5.190 2.342 1,149 78 270 4,277 1,604 598 4,875 1,604 4,380 257 257 898 684 898 683 770 684 Total Pa ents 75,478 1,630 77,108 60,404 Excess of Receipts over {Payments) for the year before transfers 4,230 7,147 11.377 11,188 Transfers Excess of Recelpts over (Paymentsl for the year 4,230 7,147 11,377 11,188 On Behalf of the Trustees stephen Patterson Alan Willlamson l March 2023 Page 6
Statement of Assets and Liabllitles as at 31 December 2022 Unrestricted Funds 2022 Re5trlrted Funds 2022 Endowment Funds 2022 Total 2022 Total 2021 Cash Funds Current Accounts Cash Accounts Total Cash Funds 39,275 65,502 104,777 93,400 39,275 65,502 104.777 93AOO Other Monetary assets Gift aid claims Total Other Monetary assets 7,750 7,750 296 296 8,046 8,046 12,828 12,828 Investment Assets Investments in RCB I CIT Unit Trusts Total Investment Assets 14,052 25,286 12,869 52.207 55,173 14.052 25.286 12,869 52,207 55,173 Assets retained for the Parlsh's own use Parish Centre Glebe House Fixtures and Fitting5 Total Assets retained for the Parish's own use 705,000 442,500 705,000 442,500 5,403 1,152,903 675,000 421,600 4,809 I.IOIA09 5.403 5.403 1,147,500 Total assets 66,480 1,238,584 12.869 1,317,933 1,262.810 On Behalf of the Trustees Stephen PattersQn Alan Wllllamson l March 2023 Page 7
Notes to the flnanclal statements for the year ended 31 December 2022 Accounting pollcles Set out below are the principal accountlng 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 Receipts and Payments Account have been accounted for on a cash receipts basis. {b) Statement of Assets and Llabilities (l) Assets retainedfor the Pon5h's own use The assets of the Parish, retained for its own use comprise-_ Church Building and Graveyard Parish Centre Glebe House Fixtures and fittings The Church Building and Graveyard The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP {FRS1021 These Heritage assets are not included in the statement of assets and liabilities as inforrnation 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 built in 1968 but there are no reliable records of the cost of this construction. However the parish centre was valued for insurance purposes on l April 2022 at £705,000. This valuation. as index linked on an annual basis, has been recognised in the parish statement of assets and liabilities being the estimated fair value of the property at 31 December 2022. No depreciation has been provided on the parish centre buildings as current estimated residual value is not less than ivs carrying value and the remainlng useful life currently exceeds 50 years. The Glebe House Was built in 1959 but there are no reliable records of the cost of this construction. However the glebe house was valued for insurance purposes on l April 2022 at £442,500. This valuation, as index Ilnked on an annual basis, has been recognised in the parish statement of assets and liabilities being the estimated fair value of the property at 31 December 2022. No depreciation has been provided on the glebe house buildings as current estimated residual value is not less than ivs carrying value and the remaining useful life currently exceeds 50 years. Fixtures and Fittings Are recognised at cost and are depreciated on a straight line basis over a period of 10 year5. ill Investments Fixed asset investments comprising investment properties. investments in equities (ordinary shares) and investment in RCBICIT Unit Trusts are initially 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 8
Notes to the flnancial statements for the year ended 31 December 2022 (contlnued) 2. 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 93,400 88.485 177, 1081 104,777 Movement in Funds Atljan 2022 Incoming Resources Outgolng Resources At 31 Dec 2022 Transfers Endowment funds For Stipend For Graveyard Maintenance For Sunday School For General Parish Use 3,065 2,350 598 7,580 13,593 1871 (581 {171 {214} {376) 1781 1771 {151 (178) 1348) 2.900 2,215 566 7,188 12,869 Restrirted funds For Glebe For Restoration and Repair For Charitable purposes For Church Organisations Assets for parish own use 1,658 87,517 780 1481 7,153 ioi 510 50,900 58,616 1421 {5,7001 15981 16841 1,568 88,970 283 263 1,147,500 1.238,584 437 1,096,600 1,186,555 17,0241 437 Unrestrirted funds General Fund 62,662 62,662 88,908 88.908 184,653) 184,653} 1437) 66,480 66,480 Total funds 1.262,810 147,148 192,0251 1,317.933 Pur oses of Endowment Funds Income from The Stipend funds Is to be used to defray the cost associated with the clergy serving in the parish. Income from the Graveyard maintenance funds is to be used for the upkeep of the graveyard. Income from the Sunday School fund is to be used to provide Sunday school teaching materials. Income from the General parish funds is used to defray the cost associated with the general running of the church. Pur oses of Restrlcted Funds Glebe Fund: This is a fund specific to the maintenance of the glebe property. Restoratlon and Repair Fund: This is a fund to provide for the maintenance of all church property. Charitable purpose Funds: These are funds to assist with the provision of prizes towards religious education activities and the poor of Donaghmore. Assets for the parish own use: This consists of the church, graveyard, rectory and glebe-land and parish centre to be used for the primary objective of the advancement of religion. Pa8e 9
Notss to the financial statements for the year ended 31 December 2022 (continued) 4. Collections for Third Partles 2022 2021 Newry Hospice Bishops Appeal for Ukraine / India Christian Misslonary Societv Church Army Community Charitable Fund Masonic lodge 579 Charity funding Charis Cancer Care LEMOOS 502 1,500 570 400 ioi 705 593 425 600 70 447 737 603 492 4,371 3.374 The above amounts have been included in Receipts for the Year under Donations for third parties and in post year end Payments under Charitable donations and gifts. 5. Assets retained for the parishes own use Both the parish centre and glebe house were valued at £705,00012021- £675.0001 and £442,50012021- £421,600) respectively for insurance purposes. These values have been recognised in the parish statement of 355ets and liabilitie5 being the estimated fair value of the properties at 31 December 2022 6. Transactions with the Trustees The parish paid expenses of £2,56912021: £2,244) relating to the running costs of the glebe house which is occupied by the rector. The parish paid £897 to one trustee relating to purchase of computer equipment for use by office bearers in maintaining the records of the parish. {2021.' nill. The parish pald £2,21712021- £3,326) to one trustee under contracts for services to maintain the church graveyard. 7. Governance Costs No governance costs were incurred during theyear and the Independent Examiner has performed the required duties free of charge.12021: Nill. Page 10