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 2024 Charities Number: N1104300
Annual report and financial statements for the year ended 31 December 2024 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 Mr TommyAlexander Mr RoyAlexander Mrs Winifred Alexander Mrs Donna Alexander Mrs Leeanne Cornett Mrs Peorl Hall Mrs Heather Hanna Principal Office-bearers Rector & Chairman of Trustees: Rev Colin Darling HonoraryTreasurer & Honorary Secretary: Mrs Leeanne Cornett Church Warden - Clergy: Mr Thomas Alexander Church Warden - People: Mr Roy Alexander Glebe Warden- Clergy: Mr Roy Alexander Glebe Warden- People: Mr Thomas Alexander Independent Examiher WHR Accountants Ltd 56 Upper English St, Armagh BT617LG Bankers NBL T/A DANSKE BANK 45-48 High St, Portadown, Craigavon BT62 ILB Page I
Trustees, Annual Report for the year ended 31" December 2024 The trustees present the annual report and statements of Receipts and Payments and A55ets and Liabilities for Clare Parish Church for the year ended 31. December 2024 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, evan8elistic, 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 is undertaken by the seSect vestry of Clare Parish Church. Achievements, Performance & Public Benefit Clerical leadership Rev Colin Darling provides the spiritual and pastoral oversight in Clare Parish Church. The parish also called upon the experience of various retired clergy and lay readers, licenced to officiate in Amiagh Diocese, to assist leading services in the absence of the Rev Colin Dalring. Church Property The Trustees are generally satisfied that all church properties and grounds are exceptionally well maintained by Glebe Wardens and assistants. During 2024, much repair work was carried out to the electric supply to the church hall to facilitate the Christmas Tree Festival. Additionally, minor repairs to properties were carried out when needed. Public Worship Throughout 2024, 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 has increased in size from 2023. Services were also held to mark special occasions, with members of the public warmly welcomed, such as at Harvest and Christmas, and including a Piano by Candlelight and Big Sing. 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 familie5. In addition to regular attendance on Sunday mornings being higher, attendance at major church seNices and festivals was considerably increased. Page 2
Saftguardlnq 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 auspices of its organisations, has been mitigated as far as is possible. There is a 3-person Safeguardin8 Trust panel, chaired by the Rector, all of whom have received Church of Ireland central training. 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. Community Leadership Clare Parish Church members hold leadership positions in other Christian groups not directly associated with the church. Servicesfvr Ilfetlme 'Rites ofpassoqe. Throughout 2024 Clare Parish Church provided or made available to its members, and additionally to other members of the community in appropriate circumstance, Christian services to mark various life events of significance, such as marriage, death and baptism. In 2024, the Parish charged burial fees for one burial/funeral seniice, in line with the published scale for graveyard buria15 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 1800s, 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. This 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. During 2024 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 a 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. Communicatlons The Parish communicates with its members and the wider community using a combination of traditional methods (church notices, posters, church ma8azines, and electronic methods, Facebook, WhatsApp, texts and email). Page 3
The Trustees acknowledge the efforts of those involved in posting information and messages 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. Financial Review 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 £40,887.26 an increase of £3,020.09 from the previous year. which is explained by an increase in donations, Special Collection and RCB funds. Account No 2 [repairs accountl had a closing balance of £17,006.06 an increase of £12,292.60 which is explained by the collection received during the piano by candlelight, Big Sing, special collections such as Harvest and Christmas Tree Festival opening and closing Carol Services, as well as Gifts and Donations received at the Christmas Tree Festival. Account No 3 [Sunday school account] 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 buildin& 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. A Christmas Tree Festival was held in December 2024, with the specific intention of using funds donated for the event being allocated to a new kitchen and toilet extension. With regard to the holdin8 of Reserves, the Trustees believe that it is not within Chrlstlan principle5 or Biblical 8uidelines to retain funds, for some unforeseen, unknown, 'rainy day, 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 Reserves held are restricted as per Financial Review. Should Clare Parish Church ever have non- earmarked funds in reserve, such reserve 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 2024 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 the 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 2024 can be signed off as a going concern. Page 4
Strurture, Governance and Management Governlng Document and Constltutlon 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 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 and who subscribe a minimum of £50 per annum, 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 normally 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. Pay and remuneration The Current Incumbent of the Parish receives 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 also 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 consists 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 2024 the full Select Vestry met on 3 occasions. The average attendance was 90%. Compliance wlth Publlc Benefit The Trustees of Clare Parish Church have given careful consideration to the Charity Commission for Northem 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 activitie5, as well as providing public benefit. Page 5
Statement of Trustees, Respon51bllltles 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 disclose with reasonable accuraci 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 I: Trustee 2: Date: Page 6
Independent Examiners Report to the Trustees of Clare, Church of Ireland I report on the accounts of the Trust for the year ended 31 December 2024 which are set out on pages 8-13 Respective responslble 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 65(9){b) of the Charities Act State whether particular matters have come to my attention. Basis of independent exam5nerfs 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 Iland 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 mattes have come to my attention giving 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 matters111 to14) 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: Position: Address: w SI}1] L&- Date: E. Zts Page 7
Receipts and Payments Account for the year ended 31" December 2023 Note Unrestricted Funds 2024 Restrlcted Funds 2024 Endowment Funds 2024 Total 2023 Total 2024 Recei Donations & plate collection 10,839.40 10,397.66 10,839.40 Proceeds from Fund Raising Events Legacies Bank & Deposit interest 101.85 82.12 101.85 Investment income Rental of premises Sale of assets Sale of investments Grants Receipts from General Trustees Other Receipts 40.00 640.00 40.00 Receipts from Parish Organisation's Totsl Recei 10,981.25 11,119.78 10,981.25 Page 8
Note UNestrkted Funds 20Z4 Restrlcted Funds 2024 Endowment Funds 2024 Totsl 2023 Total 2024 Pa Wages and Salaries 1.150.00 1,030.00 Diocesan Costs/Assessment 2,329.56 1,958.05 Church Running Costs 3,715.26 3,943.79 Glebe Costs Parish Centre Costs Administration Costs 125.00 loo.00 Fundraisin8 Costs Charitable Donations 641.50 1,236.00 Payments from Parish Or8anisation'5 7,961.32 8,267.84 Totsl Pa ments Excess of Rtteipts over Payments for the year before transfers Excess of Receipts over Payments for the year 3,019.93 2,851.94 On Behalf of the Trustees Trustee I: Trustee 2: Page 9
ststement of Assets and Liabilities as at 31° December 2023 Unrestricted Funds 2024 Restricted Funds 2024 Endowment Funds 2024 Total 2024 Total 2023 Cash Funds Current Accounts Deposit Accounts Total Cash Funds Investment Assets Equity Investments Other Listed Investments Investments in RCB / CIT Unit Trusts Other unlisted investments Investment Properties Total Investment Assets 1,872.50 1,872.50 849.35 1,872.50 1.872.50 849.35 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 Trustees Trustee I: Trustee 2: Page 10
Notes to the flnanclal statements for the year ended 31 December 2024 l. Accountlng pollcles Set out below are the principal accounting policies which have been adopted in the compilation of the ReiptS 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 basi5. (b) Statsment of Assets and Llabllltles (i) 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 Building 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 propertie5, investments in equities (ordinary shares} and investment in RCB/CIT 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
st Notes to the financlal statsments for the year ended 31 December 2024 (continued) 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 Outgoing Resources At 31 Dec 2023 Transfers Endowment funds Restricted 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 2024 (continued) 4. Collections forThird Parties 2024 2023 Bishops, Appeal Poppy Appeal LEMOS Crosslinks Christian Ald Mullavilly Parish British Heart Foundation Total 585.00 loo.00 100.50 100.50 250.00 loo.00 105.00 50.00 386.50 ioo.crf) 641.50 1236.00 The above amounts have been included in Receipts for the Year under"2024" and in Payments for the year under "2024" 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 £125 were incurred during the year of which £125 relates to fees paid to the independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts. Page 13