Parfsh of Donaghmore Trustee< Annual Report and statement of ReIpts and Payments and Assets and Llabllltles Forthe year ended 31 December 102S Charltle5 Number: NIC104216
Parlsh of Donaghmore Annual report and flnanual #atements for the year ended 31 December 2025 Contents Pages References and Bdminbstrative detsils of the Charity Trustees. report Independent Examiners Report to the Trustees ReIPtS and payments account Statement of assets and liabilitie5 Notes to the flnandal statements 8-10
Parlsh of Dona8hmore References and admlnlstrlve detalls Charity Name.. DungannonlDonaghmorelSt. Michaels/Armagh/Church of Ireland Other name: St. Michael's, Castle£aulfield Charity Registration Number- NIC104216 Contart Address.. The Rectory 66 Main Street Castlecaulfield Dungannon County Tyrone 8T703NP Trustees Trustees who seNed ot ony tlme during the yeor and up to the dote of sionting the occounts were usfollow5.' The Venerable Dr P A Thompson Anne Kelly Judlth Kelly Noel Ferry Dorren Hoydock CtsrolFerry Debbie O Rourke Stephen Putterson Christine Kelly Michael Holl Shirley Llttle Trevor Pollock Jim Kirk MorkHomilton George MGNicholl Glenn Ferry Alan Willlomson EIiz(7beth Burrows RogerHomilton Lisa McFarland Prlnclpal Officbe•rers Clergy.. Church Trea5urer'. Church Secretary-. Church Warden- Clergv.. Church Warden- People.. The Venerable Dr P A Thomps0¢7 George McNicholl Stephen PatteTson Roger Hamilton LI McFarland Independent Examlner Bankers Karen Rainev 41 Leany Road Dungannon County Tyrone BT70 ISL Danske Bank 5 Market Square Dungannon County Tyrone BT70 IAB Page I
Trnstee< Annual Report lorthe year ended YI December 2025 The trustees present the annual report and statements of Receipts and Payments and As5et5 and Liabilltles for the Parlsh of Dona8hmore, commonly known as St Mlchael's. Castlecaulfield for the year ended 31 December 2025. Oblertlves and Actlvltles The Charitable purpose of the Church of Ireland is the advancement of reli810n. The prin¢ip81 function of the Donaghmore Church of Ireland Parish is to support the advancement of the Christlan rdigion by promotin& through the work of the DonaBhmore Parish Church the whole mission of the Church. pastoral, evangelistic, social and ecumenical. Bein8 open to and eng3gin8 with society as a whole and offering support for those needing help are fundamentsl to the practical delivery of the benefits of Christianity. As a result of activtty in the pursuit of the advancement of the Christlan rellgion. the Dona8hmore Church of Ireland Parish 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 Selert Vestry of the Donaghmore Church of Ireland Parish. A¢hlevements. Perfornian & Publ1¢ Benefft The Church exists prirnarily, and above all else. as a place of Chrl#ian worship. Services of publlc worshlp are held each Sunday morning throughout the year and each Wednesday morning. Evening services are held on Wednesday niEhts durlng Lent, each night in Holy Week (both shared with our sistef pari5hesl, at Harvest Thank58iwn& Boy'5 Brigade Enrolment. and at Christmas tide (Carol service and Christmas eve Servi). The parish Is always pknsed to host groups from the willer community, and does so annually for the Orange Order and bi-annually for the Apprentlce Boys of Derry. The local Primary S¢hool hold their annual Carol Service in the Church. and their winter and sprlng conrts In the parish hall. The local Mawnlc lodge also hold their annual Carol Seivice in St Michael's There are good working relat40nships with other local churches. The clergy of the local Methodlst and Presbyterian Churches joln with us regularly and there is a recently establisheil seNice for Christian Unity Week, alternating w¢th St Patricws Roman Catholic Church in Donaghmore. Durin8 the year 2025 there were a total of elght baptisms, one marriage, and three funeral servIS In the church. The Church buildin8 15 of notable historiol importance. Built in the early 1680$ and Incorporating features from its 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 orlglnal east wlndow from the medieval ¢hur¢h Imentioned 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 por¢hl. a dra8on Iwest walll, and the arms of the Caulfield family (west wall). Both the entrance pillars and the Burges Mau501eum are grade I listed buildings, as is the Church. The recently restored historic plpe organ continues to be In regular use both liturgically and for nCerts, redtals and broadcasts. The parish Sunday School (the New Lrfe Group) meets weèkly from September through to May, and participates monthly in worship. The Parish supports a large Boys Brigade Company18pproximately 70 members and 16 ofFi¢ersl. a branch of the Mothers Unlon, and a weekly patchwork and craft class. Parish Hall facilities are additionally used by the Hortlcuttural Society, the Open t)oor Club and the Yoyng Farmers Club. Parish finances and fabrlc are cared for by the Select Vestry. Variou5 fund raisin8 and social events afe held each year. The parish supports several mlsslon8ry groups, partluslarly CMS and the thurch Amiy. There Is also a serles of special appeals and collections for various local and international groups and in light of international disasters. Pa8e 2
Trustee¢ Annual Report lor the year ended 31 Deomber 2025 (contlnuedl Flnan¢Eal Revlew The maln Income of the charity is derived from parishioner donations supplemented by gtft aid claims, fund raising events and church OTgani5ations. Total receipts have seen a modest Increase over the previou5 year with regular weekly freewill donations remaining consistent supplemented by one off sources, either in the form of legacles or donations in memory of family members. Total payments reflect a considerable reductioft from the previous year, contributing to a surplus of £15,73012024: deficlt of £2921 for the year. There are no material unortainties impacting the charity's ability to continue as a goiftg concern. The Trustee5' policy on holdin8 reseryes IS to retaln sufficient unrestricted funds available to meet on-golng running costs for a minimum of one year having consideration for regular sources of parishioner weekly donations based on historical, CUTrent and projerted con8regatlon levels. No fLtnds were materially in deficit at the end of the year. GoSng Concern The trustees hove reviewed the budgetsfor the year ahead and ure st7tisfied thut the a odequote fvnds in pkrce to ensure thot the Parsh con contlnue Its o¢tlvitles ond thefinonciolstatementsfvr the yet7r ended 31 December2025 cun be signedoff us t7 going concern. Structure, Governance and Management 60mIn4 Docunntanrf Constltutlon ofthe tharlty Chapter 111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organlsatlon. The Select Vestry members are the Charity Trustees Re¢rnltmentondAppolntment olselect Vestry {rnteesJ All members of the Church of Ireland who are over the age of 18 and are elther resldent withln the parlsh or Ilve 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 Beneral vestry and to stand for election to the select vestry. Meeting5 of the general vestry are held at least On a year. The Select Vestry is elected as part of thrs General Vestry meetFn8. The Selert Vestry will hold their positlons for a period of one yèar. Selèct Vestry members may be re-elected annually and there is no Ilmit on the number of tern)s whlch may be served. Pay and remuneratlon Select Vestry members do not receive remuneratiot) for their appolntment as frustees. Where a member of the Select Vestry has provided 5eThices which are distinct from thelf role as trustee then the Select Vestry may approve such remuneration providing the Select Vestry act in the best Inte$t of the charity. Pa8e 3
Trustee Annual Report for the year ended 31 December 2025 Icortlnuedl Orgunlsatlonalstrncture The Select Vestry is responsible for the day to day management of the parish. The Select Vestry consists of the member of the clergy Serving in the parish, any curate assistant 1.the curate"I, the churchwardens, the glebe wardens and generally not more than twelve other members of the general vestry elected at the General Vestry. The Select Vestry Is chalred by the incumbent or other member of the clergy ofFiciatin8 In the parish. Select Vestry members are responsible for making decisions on mattefs of general concern and importance to the parish indLtdlng deciding how parish funds are to be applled. The Select Vestry meets at times fixed by the members or by the DI0$an Synod. Special meetings may be convened at any tlme by the chairperson or the churchwardens. In 2025 the Select Vestry met 3 times durin8 the year12024: 3 time51 and the avèrège attendance was 68%12024: 72%). Compllonce wlth Publk Benefft The Parish has given careful ¢onsitleration to the Charity Commission for Northern Ireland's guSdance on public benefit to ensure that the actives entered into dlsring the year have helped io achieve the Parish's objective5 and activattes, as well as providin8 public benefit. Statem•nt of Trustee5' Re5pon51bllitie5 The trustees are responsible for preparing the Trustees, Report and the statement of receipts and payments and statement of assets and liabilltles In accordance wlth applicable law and regulations. The law applicable to charities in Northerft Ireland with Income of less than £250,IJCQ require5 the trustees to prepare a ststement of receipts and payments and a Statement of assets and liablllties for each Ilnanclal year. The trustees are responsible for keeplng accounting records that are sufFicient to show and explain the Parish's transactions and disclose with reasonable accuracy at any time the assets and Ilabllities of the Parish. They are a150 responsible for safeguarding the assets of the Parish and hence for taking reasonable stèps for the prevention and detection of fraud anJJ other irregularities. 518ned on 8ehalf of the Trustees Ellzabeth Burrows Llsa M Farland 28 Aprll 2026 Page 4
Independent Examlners Report to the Trustee5 of the Parfsh of Donaghmore l port on the accounts of the Trust for the year ended 31 December 2025. which are set out on pages 6 to io. Respectlve responslblltties of drIty twstees and examiner As the charitls trystees you are responsible for the preparation of the accounts in accordance with the Charities Act INorthern Ireland) 2CMYd. It is my responsibility to- examine the accounts under settion 65 of the Charities Act follow the procedure5 laid down in the general Directions given by the Commission under section 6519llb) of the Charities Act state whether particular matters have come to my attention. Basls of Independent examinee5 report I have examined your charity accounts as qUired under section 65 of the Charitie5 Act and my examination was carried out in accordance with the general Direclions given by the Charity Commission for Northern Ireland under section 6519llb} of the Charlties Act. My examination included a review of the accounting records kept by the charity and a compari50n of the accounts psented 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 belleve: l. That accountlng records were not kept In accordance with section 63 of the Charitie5 Act 2. That the accounts do not accord with those accountlng records 3. That the accounts do not comply with the accounting reqU1Ments of the Charities Act 4. That there 15 further informatFon needed for a proper understanding of the accounts to be reached. Independent examlnerfs statement I have completed my examination and have no concems in respect of the matters111 to (41 listed above and. in connertlon wlth followlng the Dlrectlons of the Charity Commission for Northem Ireland. I have found no matters that require drawing to your attention. Name: Karen Rainey ACMA, CGMA AddSs.. 41 Leany Road, Dun8annon, County Tyrone, BT70 ISL 28 April 2026
Rttelpts and Payments A¢¢ount for the year ended 31 De¢ember 2025 Funds 2025 Funds 2025 Funds 202S Total 2025 Total 2024 Re1 Donations and plate collections Donations for third parties Legacies Bank and deposlt Interest Irsvestment income 8equest income Graveyard receipts Parish Hall receipts Restoration and repair appeals Proceeds frorn fund raisin8 events other reiptS Costs reimbursed Receipts from parlsh orBanisatlon5 62,5( 5.340 4,OC 74 62,506 5,447 4,WO 3,084 1.261 413 67,040 8,930 2,100 88 1,196 392 3.220 2.253 20 2.354 107 3,010 811 413 450 1.070 1,070 8,461 3,978 8,461 3,978 2.573 1,089 2,573 2,274 2,699 3,312 1,185 Total Recel 79,502 17,965 97,467 93,608 WaBes and salaries Diocesan assessment Church running costs Glebe cost5 Parish centre costs Administration costs Sunday school expenses Charitable donations and glfts Capital expenditure Restoration and repair costs Fundraising costs Other payments Payments from parish organisations 4.691 39,726 12.061 5,855 4,306 1,414 384 6,490 4.691 39,819 12,363 5,855 4,3C L414 402 6,515 3,494 4,280 46,551 14,937 7,520 4,864 1.658 1,153 9,812 93 302 18 25 3,494 643 900 643 2,235 606 2,519 L335 Totsl Pa 76,470 5,267 81,737 93,900 Excess of RLicelpts er (Payments) for the year before trnnsters 3,032 12.698 15.730 12921 Transfers Exc*ss of Receipts ovey Ipawnentsl for the year 12,698 15.730 12921 On 8ehalf of th¢ Trustees Elizabeth 8urrows -(S 115a McFarland 28 Aprfl 2026 Page 6
ststement of Assets and Uabllltles as at 31 December 2025 Unrestrlcted Funds 2025 Restrlcted Funds 2025 Endt)vmient Funds 2025 Total 2025 Total 2024 Cash Funds Current Accounts Cash Accounts Total Cash Funds 27,978 89.114 io 89,124 117,092 io 117,102 101,372 27.978 IOL372 Other Monetary assets Gift aid claims Totsl Other Monetary assets 7,996 2,052 252 10,048 7,536 7,536 Investment Assets Investfflents in RCB I CIT Unit Trusts Total Imiestment A5Sèts 15,755 28,349 14,447 58,551 53,736 15,755 28349 14047 58.551 53,736 Assets retalned for the Parlsh's own use Parish Centre Glebe House Fixturès and Fittings Total Assets retalned for the Parish'5 own use 856.100 537,100 856,100 537,100 6,331 &399.531 812,9CKS 511,5LM) 7,877 1.332.277 6,331 6.331 1.393.200 Total assets 58.060 1,512,725 14A47 IA85332 1,494,921 On Behalf of the Trustee5 Ellzabeth Burrows Llsa McFarland 28 Aprll 2026 PaBe 7
Motes to the flnan¢lal statements for the year ended 31 DeMtser 2025 l. AcciwntlTra polkles Set out below are the prlnclpal accounting policie5 which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabllltles (a) Recelpts and Payments Account All items of income and expenditure included wlthln the ReIPtS and Payments Account have been accounted for on a cash reiptS basis. Ibl Statemertt of Assets and Uablllt5es 111 Assets retoin¢dfvrthe PtsrlsKs own use The assets of the Parish. retained for Its own use cornprlse: Church Bulldlng and Graveyard Parish Centre Glebe House Flxtures and fittin85 The Church BulldlnB and Graveyard The Church BuildinÈ and Graveyard are deemed to be Heritage assets as Ilefined by the Charlties SORP IFRS1021 These Heritage assets are not included in the statement of assets and liabilities a5 information on the cost or valuation is not available and 5u¢h Inforrnation cannot be obtained at a cost commensurate wtth the benefit to the 4Jsers of the accounts and to the parish. The Parish Centre Was built In 1968 but there are no reliable records of the cost of thbs construction. However the parish tre was valued for insurance purposes on l April 2025 at £856,100. This valuatlon, as Index Ilnked on an annual basis. has been recognised in the parish statement of assets and liabilitie5 being the estimated fair value of the property at 31 Dember 2025. No depreciation has been provided on the parish centre bulldlngs as current èstimated rèsiduèl value Is not less than iys carrying value and the remaining useful life currently exceed$ 50 veats. 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 2025 at £S37,100. This valuation. as index linked on an annual basi5, has been recognised in the parish statement of assets and liabillties being the estimated fair value of the property at 31 December 2025. No depreciation has been provided on the glebe house buildings as current estimated residual value is not less than it's carrying value and the remaininÉ useful Ilfe ctsrrently exceeds SO years. xtures and Fittlngs Arè recognised at cost and are depreciated on a strai8ht line basis over a period of 10 years. 111 Investments Fixed asset investments comprising investment properties, investments in equities (ordinary sharesl and investment in RCBICIT 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 cost and are assessed annually for impairment. Page 8
Notes tothe financlal ststèments for the year ended 31 December 2025 {contlnuedl Reconclllatlon of Cash Funds Total Cash Funds at Beglnning of the year Receipts for the Year Payments for the Year Total Cash Funds at end of the year 101,372 97,467 181,7371 117,102 3. Mov•m•nt In Funds Atljan 2025 Incomlng Resources Out8oln8 Resources At 31 Dec 2025 Transfers Endowment funds For Stipend For Graveyaril Maintenan For Sunday School For General Parish Use 2,982 2,307 583 7,405 13.277 361 261 71 1931 1711 1181 12311 14131 3.250 2.497 636 8,064 14,447 1,583 Restrlcted fvnds For Glebe For Restoration and Repair For Charitable purposes For Church Organisations Endowment transactions Aets for parish own use 1,612 99,789 196 21.270 107 1,185 413 68,800 91,971 1501 14,2551 1251 11,3351 14131 1,758 116.804 213 750 1,324,400 1,426.832 1,393,200 1512,725 16,0781 Unrestrlrted funds General Fund 54.812 54,812 89.250 89.250 186,C(J21 I86,2) 58,060 58,060 Tal funds 1,494,921 182.804 192,4931 1.585,232 Pur 0sÈs of Endowment Funds Income from The Stipend funds is to be used to defray the cost associated wlth the clergy serving In the parlsh. Income from the Graveyard Maintenan fund5 IS to be used for the upkeep of the graveyard. Income from the Sunday School fvnd is to be used to provide Sunday school teaching materials. Income from the General porlsh fitndsls used to defray the cost associated with the general running of the thurch. Pur 05es of Restricted Funds Glebe Fund: This is a fund specific to the maintenance of the glebe property. Restoration and RèpaFr Fund= Thls rs a fund to provlde for the malntenance of all church property. Charitable purpose Funds: These arè funds to assist with the provision of pri2es towards religious education activltles and the poor of Donaghmore. Assets for the parish own use.. This consists of the church. 8raveyard, rectory and 8lebe-land and parish centre to be useil for the primary objective of the advancement of religion. Pa8e 9
Notes to the fiftanclal statements fortheyear ended 31 Deomber 2025 Icontlnuedl 4. Collectlonslor Thlrd Partles 2024 Newry Hospice Autism N I Christian Missionary Society Church Armv Community Charitable Fund Masonic lodge 579 Charity funding ABAANA LEMOOS AutSsm N IIParkinsons UK In Northern Ireland The Apprefttice Boys for Walker Memorial School Charles Shields Charity Killyman Royal Black Dlstrict Chapter No I Brooke House 460 325 830 425 107 1,190 926 475 99 880 2,530 620 685 360 660 795 575 8,930 620 765 5,447 The above amounts have been included in ReiptS for the Year under Donations for third partles and in current and post year end Payments under Charitable donations and 8ift5. 5. Assets fetsind the parF5hes own use Both the parish centre and glebe house were valued at £856.10012024- £812.9001 and £S37.1{2024- £511.5001 respectively for insurance purposes. These values have been recognised in the parish statement of assets and liabillties being the estimated hlr value of the properries at 31 December 2025 6. Transa¢tlons wlth the Trustees The parish paid expenses of £2.31912024'. £3,0911 rel3tinE to the runninB Costs of the glebe house which is occupied bv the rector. The parish paid £2,32712024: £2,750) to one trustee under contracts for se¢$ to maintain the church graveyard and roof. The parish paid £2,57812024: £6,227) to one trustee under contracts for the supply of heatlnE oil to parish propethes. The parish pald £1,26012024: £7701 to a related party of one trustee for tt)e provision of muslcal serv}$. 7. Governance Costs No governance costs were incurred during the year and the Independent Examiner has performed the required duties free of charEe.12024: Nill. Pa8e 10