Clare Parish Church Church of Ireland Diocese of Armagh Charity Accounts for Northern Ireland Statement of Receipts and Payments and Assets and Liabilities Trustees, Annual Report st for the year ending 31 December 2023 Charities Number: N11004300
st Annual report and financial statements for the year ended 31 December 2023 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 liabilities 10 Notes to the financial statements 11-13
References and administrative details Charity Name: Clare Church of Ireland Charity Registration Number: NIC104300 Contact Address: Mavemacullen Road, Clare, Tandragee, Co. Armagh Trustees Rev Colin Darling (from April 2023) Rev Elizabeth Cairns (until April 2023) Mr Tommy Alexander Mr Roy Alexander Mr Norman Finch Mrs WinifredAlexander Mrs Leeanne Cornett Mrs Pearl Hall Prlncipal Office-bearers Rector & Chairman of Trustees: Rev Colin Darling HonoraryTreasurer & Honorary Secretary: Mrs Leeanne Cornett Church Warden - Clergy: MrThomas Alexander Church Warden - People: Mr Roy Alexander Glebe Warden - Clergy: Mr Roy Alexander Glebe Warden- People: Mr Thomas Alexander Independent Examiner WHR Accountants Ltd 56 Upper English St, Armagh BT617LG Bankers NBL T/A DANSKE BANK 4548 High St, Portadown, Craigavon BT62 ILB Page I
Trustees. Annual Report for the year ended 31" December 2023 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Clare Parish Church for the year ended 31" December 2023 Objectives and Activities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of Clare Parish Church is to support the advancement of the Christian religion by promoting, through the work of the 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. Clare Parish Church has custody of property and of records. materials and artefacts of significance to the cultural and religious heritage and maintenance of which 15 undertaken by the select vestry of Clare Parish Church. Achievernents, Performance & Public Beneflt Clerical leadership Rev Colin Darling was instituted as incumbent in March 2023, with the Rural Dean, Rev Elizabeth Cairns, Rector of Mullavilly, having spiritual and pastoral oversight up until that point. The parish also called upon the experience of various retired clergy and lay readers, licenced to officiate in Am)agh Diocese, to assist leading services. Church Property The Trustees are generally satisfied that all church properties and grounds are exceptionally well maintained by Glebe Wardens and assistants. During 2022, much repair work was carried out to the adjacent church hall. It was pleasing to officially dedicate this to the glory of God in a Service of Thanksgiving in 2023. Publlc Worship Throughout 2023, Clare Parish Church provided weekly worship on a Sunday morning, occasionally on a Sunday afternoon or evening. The Trustees record that the average congregation size in 2023 was 25%- 30% higher than 2022, although it is noted that this was a period still affected by COVID and without an incumbent. Services were also held to mark special occasions, with members of the public warmly welcomed, such as at Harvest and Christmas, and including a gospel evening of music. Other public community services included a Remembrance Day Commemoration and Festival of 9 Lessons and Carols. These public services allowed the church to open its doors to other community members and their families. In addition to regular attendance on Sunday mornings being higher, attendance at major church servi5 and festivals was considerably increased. Page 2
Safeguordinq Trust In relation to younger members under 18 and indeed to any members at risk or in need of protection, Clare Parish Church adheres to the Church of Ireland Safeguarding Trust policies for protection of children and adults. The Trustees believe that any potential harm from activities carried out on its premises, or under the auSpiS of its organisations, has been mitigated as far as is possible. There is a 3-person Safeguarding Trust panel, chaired by the Rector, all of whom have received Church of Ireland central trainin8. The panel has responsibility for overseeing the Parish's adherence to the Safeguarding Trust policies and receiving notification about concerns anyone may have. The Select Vestry, incumbent and volunteers are also committed to upholding good practice in the parish's ministry with all adults. but in particular with those in need of greater protection. Communlty Leadership Clare Parish Church members hold leadership positions in other Christian groups not directly associated with the church. Servicesfor lifetime 'Rites of passoge. Throughout 2023 Clare Parish Church provided or made available to its members, and additionally to other members of the community in appropriate circumstance, Christian seniices to mark various life events of Significance, such as marriage, death and baptism. In 2023, the Parish charged no fees for funeral services, though there are published fees for graveyard burials and the erection of tombstones. As well as the church building itself, which has seen worship on its site and within its building since the 1800$, and which is cared for and maintained lovingly by dedicated members, Clare Parish Church maintains a working 185 year old graveyard in a tidy and respectful manner in an area of outstanding calm, peace and beauty. Thi5 is maintained, managed and presented to a high and commendable standard through the dedication, commitment and sheer hard work, on a voluntary basis, of Glebe Wardens and some other Parish members. The graveyard is available and open to all members of the community to come and Spend reflective time, or to come and be peaceful at the place where a loved one has been laid to rest. Durin8 2023 the gates to the graveyard were unlocked or left open for the whole year. Local residents are aware they can enter it at any time. The Trustees are committed to maintain this sensitive support to local residents and those with loved ones interred within. Moreover, the church building itself is available, on request. free of charge, to anyone to visit merely out of interest or for spiritual purposes and the Trustees Clare Parish Church welcome individuals and groups from the locality or further afield for tours, with a local historian available to provide tours, if requested. Communict7tion5 The Parish communicates with its members and the wider community using a combination of traditional methods (church notitrs. posters, church magazines, and electronic methods {website (under construction), Facebook, WhatsApp, texts and email). Page 3
The Trustees acknowledge the efforts of those involved in publishing material on the web-site, and posting on FaceBook. Trustees are satisfied that communication is appropriate and within general guidelines and that record-keeping of memberfs data meets requirements of GDPR legislation. Financlal Revlew Clare Parish Church continues to be financially in a healthy state for a small parish. The parish has three accounts: Account No l [charity accountl had a closing balance of £37,867.17 an increase of £2851.95 from the previous year, which is explained by an increase in donations, Special Collection, RC8 funds and one off payment of the NIE Allowance. Account No 2 [repairs account] had a closing balance of £4,713.46 an increase of £3,030.00 which is explained by the collection received during the redemption service for the opening of the refurbished hall, specFal collections such a5 Harvest and Carol Service as well as Gifts and Donations. Account No 3 [Sunday school accountl had a closing balance of £390.06 which remains unchanged. The Trustees are aware of some age-related wear and tear, repairs and improvements that could be made to both the church building, the parish hall and the small adjacent church house, both internally and externally. To pay for this work, parishioners have chosen to raise funds, specifically for this purpose and certain projects. With regard to the holding of Reserves, the Trustee5 believe that it is not within Christian principle5 or Biblical guidelines to retain funds, for some unforeseen, unknown, 'rainy dav occurrence, over and above what would be considered prudent to maintain the parish's current properties, or to meet its known ongoing liabilities and financial commitments. The ReseNes held are restricted as per Financial Revlew. Should Clare Parish Church ever have non- earmarked funds in reseNe, such reseNe would be considered for use in mission and outreach. The parish again is in the fortunate position of not having to deal with an issue of deficit following the end of the 2023 financial year. That said, the Trustees do not take lightly the fact that income does not comfortably exceed outgoings from the General operating account. The Trustees are fully aware of the need to ensure income is sufficient to Meet liabilities going forward and will continue to carefully monitor the parish's financial position regularly. Going Concern The Trustees have considered the funds available and income sources and are satisfied that there are adequate funds in place to ensure that the Parish can continue its activities for the foreseeable future. Accordingly the financial statements for the year ended 31 December 2023 can be signed off a5 a going concern. Page 4
Structure. Governance and Management Governlng Document and Constitution of the Charlty Chapter111 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 Selert 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 a5 part of this General Vestry meeting. The Select Vestry normally will hold their posbtions 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 senied. Pay and rernuneration The current Incumbent of the Parish reiVeS the stipend set by Armagh Diocese for the linked Parishes of Ballymore & Clare. with both parishes liable for an amount assessed upon them by the Diocese. The Rector a150 receives office and locomotory allowances in accordance with figures approved by the General Synod of the Church of Ireland. Organisatlonal Structure The Select Vestry is responsible for the day to day management of the parish. The Select Vestry consist5 of the Rector serving in the parish, the churchwardens, the glebe wardens and generally not more than twelve other members of the general vestry elected at the Easter General Vestry Meeting. The Select Vestry is chaired by the incumbent or other member of the clergy officiating in the parish. 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 times fixed by the members or by the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2023 the full Select Vestry met on 4 occasions. The average attendance was lOO%. Compllance with Public Benefit The Trustees of Clare Parish Church have 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, many of which are referred to above, have helped to achieve the Parish's objectives and activities, a5 well as providing public benefit. Page 5
Statement of Trustees, Responslbllltles The trustees are responsible for preparing the Trustees, Report and the receipts and payments account and statement of assets and liabilities in accordance with applicable law and regulations. The trustees are responsible for keeping accounting records that are sufficient to show and explain the Parish's transactions and disc105e with reasonable accuracy at any time the asset5 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 I: Trustee 2: Date: Page 6
Independent Examlners Report to the Trustees of Clare, Church of Ireland I report on the accounts of the Trust for the year ended 31 December 2023 which are set out on pages 8-13 Respectlve responsible of charity trustees and examlner As the charivs 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 procedure5 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. Basis of independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carries out in accordance with the general Directions given by the Commission for Northern Ireland under section 65{9)(b) of the Charities Art. 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 conslderation of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concernin8 any such matters. My role is to state whether any material mattes have come to my attention glving ma 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 the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement I have completed my examination and have no concerns in respect of the matters {11 to14) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matter5 that require drawing to your attention. Name: Position: Addre55: Date: IK . g, Page 7
Receipts and Payments Account for the year ended 31" December 2023 Restrlcted Funds 2023 Endowment Funds 2023 Total 2022 Total 2023 Funds 2023 Re[ ts Donations & plate collection 10,397.66 8.644.50 10.397.66 Proceeds from Fund Ralsin8 Events Le8aclÈs Bank & Deposit interest 82.12 108.40 82.12 Investment income Rental of premises Sale of assets Sale of investments Grants Receipts from General Trustees Other Receipts 640.00 1,238.09 640.00 Receipts from Parish Or8anlsation's Totsl Recel ts 11,119.78 9,990.99 10,397.66 Page 8
Note Restrlcted Funds 2023 Endowment Funds 2023 Total 2022 Totsl 2023 Funds 2023 Pa Wages and Salaries 1030.00 1030.00 Diocesan Costs/Assessment 1958.05 1,692.41 1958.05 Church Running Costs 3943.79 3,531.48 3943.79 Glebe Costs Parish Centre Costs Adminlstration Costs 100.00 270.24 100.00 Fundraising Costs Charltable Donations 1236.00 492.00 1236.00 Payments from Parish Organisation's 8267.84 5,986.13 8267.84 Total Pa ents Excess of Receipts over Payments for the year before transfers Excess of Recelpts over Payments for the year 2851.94 4,IXI4.86 2851.94 On Behalf of the Trustees Trustee I: Trustee 2: Page 9
Statement of Assets and Liabllltles as at 31" December 2023 Unrestrlcted Funds 2023 Restricted Funds 2023 Endowment Funds 2023 Total 2023 Total 2022 Cash Funds Current Accounts Deposit Accounts Total Cash Funds Investment Assets Equity Investment5 Other Listed Investments Investments in RCB / CIT Unit Trusts Other unlisted investments Investment Properties Total Investment Assets 849.35 849.35 635.21 849.35 849.35 635.21 Assets retained for the Parish's own use Parish Centre Glebe House Fixtures and Fittings Total Assets retained for the Parish's own use On Behalf of the Trustses Trustee I: -Jk Trustee 2: n(E Page 10
Notes to the flnanclal statements for the year ended 31 December 2023 l. Accountlng 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 expenditUTe included within the Receipts and Payments Account have been accounted for on a cash receipts basis. Ib) Staternent of Assets and Liabilities {1) Assets retainedfor the Parish's own use The assets of the Parish, retained for its own use comprise:. Church Building and Graveyard Fixtures and fittings The Church Buildin8 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. ii) 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 11
Notes to the financlal statements for the year ended 31rt December 2023 (contlnued) 2. Reconclllatlon of Cash Funds Total Cash Funds Beginning of the year Receipts for the Year Payments for the Year Total Cash Funds at end of the year at 3. Movement In Funds Atljan Incoming 2023 Resources Outgolng Resources At 31 Dec 2023 Transfers Endowment funds Restrlcted funds Flower Fund New Hall Fund Youth worker Fund Unrestricted funds Designated Fabric Fund Designated Music Fund Sunday School Fund General Fund Nil Total funds Page 12
Notes to the financial statements for the year ended 31" December 2023 (continued) 4. Collertions for Third Parties 2023 2022 Bishops, Appeal Poppy Appeal LEMOS Crosslinks Leprosary Mission Nl Children's Hospice Christian Aid Mullavilly Parish Total 585.00 100.00 100.50 100.50 230.00 71.00 71.00 60.00 60.00 250.00 loo.00 1236.00 492.00 The above amounts have been included in Receipts for the Year under"2023" and in Payments for the year under "2023" 5. Transactlons with the Trustees No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. 6. Governance Costs Governance costs of £100 were incurred during the year of which £100 relates to fees paid to the independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts. Page 13