## CARNTEEL PARISH TRUSTEES' ANNUAL REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS AND ASSETS AND LIABILITIES ## FOR THE YEAR ENDED 2022 ## CHARITY NO 104297 ## **Carnteel Parish** ## **Annual report and financial statements for the year ended 2022** ## **Contents** References and administrative details of the Charity Trustees Report Statement of assets and liabilities Notes to the financial statements Valuation Report Charity Name: Carnteel Parish Church Charity Registration No: 104297 Contact Address: 12A Carnteel Road Aughnacloy BT69 6DU **Trustees:** Rev ERG West Mr TG Ferguson Mr R Gillespie Mrs P Jardine Mr F Kirk Mr M Khan Mr IJ Knipe Mrs T Knipe Mrs L Cullen Mr G Lee Mr R McCann Mr D Magee Miss CJ Marshall Mr D Montgomery Miss I Dickson Mr W Williams Mr D Gillespie ## **Principal Office-Bearers** Rector Rev ERG West Church Treasurer Mr G Lee Church Warden - Rector: Mr D Gillespie Church Warden - People: Mrs T Knipe ## **Independent Auditor/Examiner** Mr John Clayton 32 Northland Village Dungannon BT71 6JW ## **Bank** Danske Bank PO Box 183 Donegall Square West Belfast BT1 6JS ## **Trustees' Annual Report for the year ended 2022** The Trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Carnteel Parish for the year ended 2022. **Objectives and Activities** (the wording supplied for Charitable Objectives and Activities were approved by General Synod in 2015) The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of Carnteel Parish is to support the advancement of the Christian religion by promoting, through the work of Carnteel parish 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 Christian religion, Carnteel Parish has custody of property and records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of Carnteel Parish. ## **Achievements, Performance & Public Benefit** ## **Worship & Prayer** All parish meetings are expected to open and close with prayers: eg committees, choir practices, select vestry meetings and parish meetings. This applies to all parish organisations, but excludes community organisations using our premises and who are outside the parish insurance: ie must have their own insurance. Services of worship are weekly (Sunday). Choir practices are regular to assist our worship but have stopped during the Covid Pandemic. Children attend special and monthly family worship and Sunday School for biblical teaching and denominational education. We have a Children's choir (Junior choir) and confirmation classes as required, fortunately these are slowly returning after the disruption due to Covid Regulations. All our parishioners receive a copy of our quarterly News Sheet (Carnteel & Crilly News) and a copy of Word for Today. Our services are shown on our Face Book Page (St James Church of Ireland Aughnacloy). Our worship is open to the whole community, this being particularly true at the main festivals including Christmas and Harvest and other significant occasions including Remembrance. In worship and prayer we seek to contribute to the spiritual wellbeing of participants and the education and reinforcement of Christian values. Both the Rector and Parish Reader offer a home prayer ministry on request but thankfully this is slowly returning as Covid restrictions lift. ## **Pastoral Care** The Church of Ireland recognises the Rector and Parish Reader who offer considered/sensitive pastoral and prayerful care where need is identified and accepted. The wider Church also recognises all member ministry where it is the duty and responsibility of all to offer such support to everyone. There are no limits through age, gender, social or family circumstances, religious affiliation or none. Typical areas of interest include serious illness, bereavement, hospitals, nursing, residential or sheltered accommodation, and special units. In encouraging all our Parish members to take their pastoral responsibilities seriously we seek to reinforce Christian values and develop the mission of the Church. ## **Mission** The Parish is part of the worldwide Anglican Communion and as such supports a number of appeals. There are special preachers and services on occasions when collections are taken up. One such example is at the Junior Harvest the collection is sent to "Send A Cow" to support needy families in Africa. Equally our branch of the Mothers' Union as part of a worldwide organisation offers prayerful and financial support. Our Parish financially and prayerfully continues to support three children under "Adopt A Child" and Embrace Middle East schemes. Our parish hopes to develop our home mission in the period going forward. ## **Outreach** Our outreach extends widely and is particularly effective through Rites of Passage ceremonies ie baptism, marriage and burial which often extend into wide areas of the local community. All our services are available to see on our Face Book page. All are opportunities to reinforce Christian values and aspects of good citizenship. Both the Rector and Parish Reader are involved in the local schools which are vehicles of community outreach. The Parish Reader is active in promoting Christian values in a local branch of a worldwide organisation. In making our records available free of charge to all we seek to develop our outreach. The Parish has been working with the Church of Ireland Protection Officer on aspects of Safeguarding Children and "Adults at Risk" and will continue to carry this forward. The Select Vestry are aware of the need to report serious incidents to the Charity Commission. The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the Parish's objectives and activities as well as well as providing public benefit. ## **Financial Review** The Parish is financially sound with £43,496.04 Unrestricted funds and £31,371.98 Restricted funds. The Parish has the ability to pay its' way in the coming year. ## **Going Concern** The Trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to cover the general running costs to ensure that the Parish can continue its activities and the financial statements for the year ended 2022 can be signed off as a going concern. A lot of work has gone into upgrading our Hall, the Church still requires work and substantial funds will be required to complete this. ## **Structure, Governance and Management** ## **Governing Document and Constitution of the Charity** Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees. ## **Recruitment and Appointment of Select Vestry (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 this General Vestry meeting. The Select Vestry will hold their positions for a period of one year. Select Vestry members may be re-elected annually and there is no limit on the number of terms which may be served. Select Vestry members have received Safeguarding training as Covid restrictions lifted. This will continue to be followed up in 2023. ## **Pay and remuneration** The incumbent receives a stipend and office and locomotory allowance in accordance with figures approved by the General Synod of the Church of Ireland. ## **Organisational Structure** The Select Vestry is responsible for the day to day management of the parish. The Select Vestry consists of the Incumbent, the Churchwardens, the Glebewardens and not more than twelve other members of the general vestry elected at the General Vestry. The Select Vestry is chaired by the Incumbent or in the case of a vacancy the Rural Dean. 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 8pm on the third Thursday of each month except during the summer and December. The Incumbent convenes special meetings when required. In 2022 because of the Covid Pandemic the Select Vestry met 6 times during the year and the average attendance was 75%. Regular contact when required was by telephone/e mail. ## **Compliance with Public Benefit** The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the Parish's objectives and activities, as well as providing public benefit. ## **Public Safety Statement** For the safety of stakeholders and members of the public the Select Vestry is aware of the need to maintain the following systems: 1. Lightening protection. 2. Electrics. 3. Emergency lighting and fire detectors. 4. Fire extinguishers. 5. Salt bin. There are matters to be progressed in the next financial year. The Select Vestry is also responsible for servicing the Organ and ground maintenance. ## **Statement of trustees' responsibilities** The Trustees are responsible for preparing 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Signed on Behalf of the Trustees** ## **Trustee 1 Mr R McCann** **Trustee 2 Mr R Gillespie** **Date 1 October 2023** ## **Notes to the Financial Statements for the year 2022** ## **1. Accounting policies** 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 Receipts and Payments Account have been accounted for on a cash receipts basis. ## **(b) Statement of Assets and Liabilities** ## **(i) Assets retained for the Parish's own use (See Valuation Report)** The assets of the Parish, retained for its own use comprise: - Church Building and Graveyard - Parish Hall and .25 acres land to rear £40,000 (site only) and £1,000 land - Glebe House £175,000 - Fixtures and fittings - Glebe lands and 2 acres woodland £372,000 land and £1,000 woodland - * Clarke’s derelict house and land £16,061.50 The Church building (listed as Grade B) and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS102). 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 Parish. The Parish Hall was built in 1976. There are no reliable records of the cost of this construction and valuation approach for such a building lacks sufficient reliability. As a result this building is not recognised in the parish statement of assets and liabilities. The Glebe House (Rectory) is recognised at cost/deemed cost, being the estimated fair value of the property on 11th October 2017. The Glebe lands (rectory fields) comprise of 7 acres development, 23 acres of grazing land and 2 acres of woodland and is recognized at cost/deemed cost, being the estimated fair value of the land at 11th October 2017. Clarke’s derelict house and field are held in the name of 4 parishioners by Deed of Trust on behalf of the Parish. It comprises of a derelict cottage and 2.47 acres of grazing land. Recognized at cost/deemed cost, being the estimated fair value of the property on 11th October 2017. **Notes to the Financial Statements for the year ended 2020 (continued)** 3. Lands Behind Parish Hati: 93 M(￿e StreeL Aughnacloy. Co Tyrone. Portion of land approximatrly 0.25 acres situated to the rear of the chuTch hatl and ￿J￿en1 w the curreni chU￿h yard. VALUATION: 4. R¢¢tory: 22 Camteel Ro*J, Aughnacloy. Co Tvrone. Detached two storey pro￿[￿￿. Accommodation in brief, entrance hall. filled kitchen. two reception rooms, office, four bedri)oms and a bathmom. The propem, has a double iniegrdl garnge and is surrowidd b%. rnature lawns and trees. It is 8ppwhed by a shaTed ¢on¢r¢te drivew•y. VALUATION: £175,iIMI.iKI 5. Glebelands: Carnteel Ro4 Aughnacloy. Co TyTone. 7 Acres Circa 7 acres of lands situated withtn the current development limit for Aughnacloy giving them firture developmeni ￿)￿ntial. Ai present they ore laid out in grdss have been fenced and have a main water supply. VALUATION.. £210,1W. 16 Acres These ex￿Id to approximately 16 acres of agriculturni lands which are presently all laid out in grass. They are partly bound by the county road, have been fenced and hav¢ a mains water ￿PPlY connected. VALUATION: £120,(KM).(M) 7Acres These extend to 41proximately 7 acres of agricultural londs llich are presently a]1 laid out in grass. They hav¢ been fenced and have a mains waier supply connectrd. The lands are a¢¢¢ssa via a shared righi of way. VALUAT10N: 6. Woodland In Glebelands: Carnteel Road Aughna¢loy. Co Tyrone. Approximately 2 acres of mixed br(yadleaf w(*xlland primarily FK)pul8r species with minor bmadleaf specie& VALUATION: £ifft). l. the undet5igned. having inspected the aEK)ve. tK) VALUE. sam¢ in the figure5 given. BRIAN WILSON (No fee applicable on this occasi(￿) Fixtures and fittings are recognized at cost and are depreciated on a straight line basis over a period of 10 years. ## **(ii) Investments** ## **2. Reconciliation of Cash Funds** Total Cash Funds at beginning of the year £39987.38 Receipts for the year £63465.15 Payments for the year £59956.49 Total Cash Funds at the end of year £43496.04 ## **3. Movement in Funds** ||**At 1 Jan**|**Incoming Outgoing Transfers At 31 Dec**|**Incoming Outgoing Transfers At 31 Dec**|**Incoming Outgoing Transfers At 31 Dec**|**Incoming Outgoing Transfers At 31 Dec**| |---|---|---|---|---|---| ||**2022**||||**2022**| |**Building Society Accounts**|**(Restricted Funds)**||||| |Mrs J Alexander Memorial|
1023.50|14.33|-|
14.33|1023.50| |Dorothy MA Buchanan|500.00|7.00|-|
7.00|500.00| |Hayley Clarke Memorial|1000.00|6.00|-|
6.00|1000.00| |The Galbraith|1200.00|9.60|-|
9.60|1200.00| |Mrs ME McFall|1000.00|14.00|-|
14.00|1000.00| |Dillon Taggart Fund|1564.25|7.35|-|
7.35|1564.25| |John Taggart|1374.88|7.35|-|
7.35|1374.88| |John & Ella Wright|2525.00|35.35|-|
35.35|2525.00| |Mrs May Finlay|540.00|2.20|-|
2.20|540.00| |Mrs Marian McConnell|-|1000.00|-|
-|1000.00| ||£10,727.63|£1103.18|-|
£103.18 £11,727.63|| |**Restricted Funds**|||||| |Graveyard Fund
|13267.76|547.90|1932.00 -||11883.66| |Fundraising Fund
|3747.25|1700.00|940.00 -||4507.25| |Miss Hayley Clarke|1852.37|--||-
-|1852.37| |Sunday School|1464.82|37.23|100.98-||1401.07| ||£20332.20|£2285.13|2982.58 - £19644.35||| |**Unrestricted Funds**|||||| |Assessment Account|£39987.38|£63465.15||£59956.49|43496.04| |**Total Funds**|**£71047.21**|**£66853.46**||**£63042.25**|**£74868.02**| ## **Notes to the financial statements for the year ended 2022 (continued)** ## Purpose of Building Society Accounts (Restricted Funds) Income from Mrs J Alexander Account is to be used for Sunday School purposes. Income from Dorothy MA Buchanan Account is to be used in the Assessment Account. Income from the Hayley Clarke Memorial Account is to be used for Sunday School purposes. Income from the Galbraith Account is to be used for the Graveyard Fund. Income from Mrs ME McFall Account is to be used for general church repair. Income from the Dillon Taggart Memorial Account is to be used for Sunday School purposes. Income from the John Taggart Account is to be used for Sunday School purposes. Income from the John & Ella Wright Account is to be used for the Graveyard Fund. Income from Mrs May Finlay Account is to be used for Sunday School purposes. Income from Mrs Marian McConnell Account is to be used for Graveyard Fund ## Purpose of Restricted Funds Graveyard Fund is for the upkeep of the graveyard. Fundraising Fund is for the upgrading of the Parish hall. Miss Hayley Clarke Fund is for Church purposes. Sunday School Fund is for material. Purpose of Unrestricted Funds Assessment Fund is for the day to day running of the Church. ## **4. Collections for Third Parties** RBL Poppy Appeal £50.00 Send A Cow Junior Harvest service £94.00 Ukraine Diocese Appeal £379.10 Annahoe District service collection £858.15 UDR Memorial service collection £519.08 The above amounts have been included in Receipts for the year under the above name in Income and in Payments for the year under the above name in Expenditure. ## **5. Transactions with the Trustees** The Parish paid expenses of £709.47 relating to the running costs of the Glebe House (Rectory) which is occupied by the Rector. No Trustees received remuneration or reimbursement of expenses during the year. ## **Notes to the financial statements for the year ended 2022** ## **6. Governance Costs** The Auditor, Mr J Clayton would accept no fees therefore no Governance costs were incurred during the year.