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 2025
Charities Number: N11004300 st Annual report and financial statements for the year ended 31 December 2025 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 administratlve detalls Charity Name: Clare Church of Ireland Charity Registration Number: NIC104300 Contact Address: Mavemacullen Road, Clare, Tandragee, Co. Armagh Trustees Rev Colin Darling Mr Tommy Alexander Mr Roy Alexander Mrs Winifred Alexander Mrs Donn(7 Alexander Mrs Leet7nne Cornett Mrs Pearl Hall Mrs Heather Hanna Principal Office-bearers Rector & Chairman of Trustees: Rev Colin Darling Honorary Treasurer & 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 Examiner WHR Accountants Ltd 56 Upper English St, Amiagh 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 2025 The trustees present the annual report and statement5 of ReiptS and Payments and As5et5 and Liabilities for Clare Parish Church for the year ended 31° December 2025 Obiertives and Artivities The charitable purpose of the Church of Ireland is the advancement of religion. The printipal funrtion of Clare Parish Church is to support the advancement of the Christian religion by promotin& 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 fundamentsl to the practical delivery of the benefrts 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 malntenance of whlch Is undertaken by the select vestry of Clare Parish Church. Achlevements, Performance & Publlc Beneflt Clencol leadership Rev Colin Darling provides the Spiritual and pa5towal oversight in aare Parish Church. The parish also called upon the experience of various retired clergy and lay readers, licenced to offlciate 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 maintslned by Glebe Warden5 and assistants. Public Worship Throughout 2025, Clare Parish Church provided weekly worship on a Sunday morning, occasionally on a Sundav afternoon or evenin8. 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 Bi8 Sin8. Other public community seiCeS included a Remembrance Day Commemoration and Festival of 9 Lessons and Carols. These public services allowed the church to open its doors to other cornrnunity members and their farnilies. In addition to regular attendance on Sunday mornings belng higher, attendance at major church services and festivals was considerably increased. Page 2
Safvguarding Trust In latIon 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 Trustee5 believe that any potential harm from activities carried out on its premises, or under the auspices of its organisations, has been mitigated a5 far as is possible. There is 8 3-person Safeguarding Trust panel, chaired by the Rector. all of whom have received Church of Sreland cenlral training. The panel has responsibility for overseein8 the Parish's adherence to the Safeguarding Trust policie5 and receiving notification about concems anyone may have. The Select Vestry. incumbent and volunteers are also commiited to upholding good practice in the parish's ministry with all adults, but in particular with those in need of greater protection. Commuftity leadeIP Clare Parish Church members hold leadership positions in other Christian groups not directly aswciated with the church. SeNlcesfvr Ilfvtime'Rites of passage. Throughout 2025 Clare Parish Church provided or made avallable to its members, and additionally to other members of the community in appropriate Circumstance, Christian SeiCe$ to mark various life events of significance, such as marriage. death and baptism. In 2025, the Parish received no burial fees, tholsgh there are published fees for graveyard burials and the erection of tombstones. As well as the church building itse, which has seen worship on its site and within its building since the 18a)5, 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 Parlsh members. The graveyard is available and open to all members of the community to come and spend reflettive tlme. or to come and be peaceful at the pla where a loved one has been laid to rest. During 2025 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 l¢xal residents and those with loved ones interred within. Moreover, the chuwch building itself is avallable, on request. free of charge, to anyone to ViSlt merely out of interest or for spiritual purposes and the Trustees Clare Parish Churth welcome individuals and groups from the locality or further afield for tours, with a local historian available to provide tours, If requested. Communltotlons The Parlsh communicates with it5 members and the wider communlty using a combination of traditional methods (church notlces, posters. thurch magazine5. and electronic methods, Facebook, WhatsAppi texts and email). Page 3
The Trustees acknowledge the efforts of those involved in publishing material on the web-slie and postlng 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 financialty in a healthy state for a small parish. The parish has three accounts.. Account No I Icharity accountl had a closing balance of £29,805.18 a decreose of £16,0216.60 from the prevlous year. although the has been an increase in donations, Special Collertlon and RCB funds. The decrease is explained by the Selert Vestry unanimou51y agreeing to open and transferrin8 £20,0 into a Shawbrook Bank l year deposit account. Account No 2 Irepairs/buildings accountj had a closing balance of £23,960.62 an increase of £6,955.26 which is explalned by the collectlon recelved durlng the plano by candlelight. special collections such as Harvest and Carol Seryice as well as Gifts and Donatlons. Account No 3 Isunday school accountl had a c105ing balance of £39).C6 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 ch05en to raise funds, specifically for this purpose and certain projects. With regard to the holdlng of Reserves. the Trustees believe that it is not wlthln Christian principles or Biblical guideline5 to retsin fund5, for some unforeseen, unknown, 'rainy dav occurren. over and above what would be tonsidered prudent to maintain the parish's currenl 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 resetve, such reseNe would be considered for use in mission and outreach. The parish a8ain is in the fortunate position of not having to deal with an issue of deficit followin8 the end ot the 2025 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 Tru5tee5 are fully aware of the need to ensure income is sufficient to meet liabilities going forward and will continue to carefully monitorthe parish's financial position regularly. Golng 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 Decembei 2025 can be signed off as a going concern. Page 4
Strurture, Governanc• and Man48ement Governlng Document and Constitution of the Charlty Chapter111 of the Constitution of the Church of Ireland 8overns Parishes and Parochial Organisation. The Selert Vestry members are the Charity Trustees. Recruitment and Appolntment of lett Vestry (Trustees) All members of the Church of Iland who are over the age of 18 and are either resident within the parish or live elsewhere but have been accustomed member5 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 parlsh, allowing them to attend and vote at meetings of the general vestry and to stand for election to the select vestry. Meetings of the Beneral vestry a held at least once a year. The Select Vestry 15 elerted as part of thi5 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 Ilmlt on the number of termswhich may be seNed. Pay and remuneratlon The current Incumbent of the Parish recelves the stipend set by Armagh D*)cese for the linked Parishes of Ballymore & Clare, with both parishes liable for an amount assessed tspon 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. There is no financial commttment on Clare Parish to contribute to the maintenance andlor repair of the Rectory, if necessary. or towards the Local Council property rates, as the Rectory is wholly owned by Ballymore Parish. Organisational 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 churchwarden5, 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 chalred by the Incumbent or other member of the clergy offlclatlng in the parlsh. Select Vestry members are responsible for making decisions on matters of general concern and importance to the parish including decidinB how parish funds are to be applied. The Select Vestry meets Ot 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 2025 the full Select Vestry met on 3 occasions. The avera8e attendance was 90%. Compllan¢e wlth Publ1¢ Benefit The Trustees of Clare Parish Church have given careful consideration to the Charity Commission for Northern Ireland's Buidance on public benefit to ensure that the activities entered into durin8 the year, many of which are referred to above, have helped to achieve the Parish's objectives and activities. as well as providin8 public benefit. Page 5
Statement of Trustees, Responslbllltles The trustees are responsible for preparing the Tru5tees' Report and the reIPtS and payments account and statement of assets and Ilabilities In accordance with applicable law and regUlatn5. The trustees are responsible for keeping accounting records that are sufficlent to show and explain the Parish's transactions and disclose wlth reasonable accuracy at any time the assets and liabilitles of the Parlsh. They are also responsible for safeguarding the assets of the Parish and hence for takin8 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 Trurtees of Clare, Church of Ireland I report cn the accounts of the Trust for the year ended 31 December 2025 whlch are set out on pages 8-13 Respertive responsible of charlty trustee5 and examiner As the charltvs trustees you a responsible for the preparation of the accounts in accordance with the Charities Act INorthern Ireland) 2C(J8, It Is my responsibility to.. Examine the accounts under Section 65 of the Charitles Act Follow the procedures laid down In the general Oirections Biven by the CommSssion under section 651911bl of the Charities Act State whether particular matters have come to my attention. Basi5 of Independent eKamlnerf5 report I have examined your charity accounts as requlred under section 65 of the CharStSes Act and my examination wa5 carries Out in accordance with the general Directions glven by the Commi55ion for Northern Ireland under Section 6519}Ibl of the Charlties Act. My examination included a review of the accounting records kept by the Charlty and a comparison of the accounts presented with those records. It a150 included consideration of any unusual items or disclosuS in the accounts. and seekin8 explanations from you as charlty trustees ¢oncerning any such matter5. My role is to state whether any materlal 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 accountin8 records 3, That the accounts do not comply with the ac¢ountlng requirements of the Charities Act 4. That there is further Snformation needed for a proper understandlng of the accounts to be reached. Independent examSnerfs Statement I have completed my exarnination and have no concems in respect of the maiters111 to141 Ilsted above and, in connection with following the Directrons of the Charity Comrnis5ion for Northern Ireland, I have found no matters that requlre drawlng to your attention. Name: aLLp_ Position." c £ 4) Actj Address: s E- Date.. ISl¢>wIioL Page 7
Recelpts and payDnts A¢wunt for the year ended 31 December 2025 Note Restrfcted Funds 2025 Endowment Funds 2025 Totsl 2024 Total 2025 Funds 2025 DonatifM)s & plate collectlo 13,660.34 10,839.40 13,660.34 Proceeds from Fund Raising Evènts Legacie5 Bank & Deposit interest 128.24 101.85 128.24 Investment income Rental of premises Sale of assets Sale of Investments Grants Receipts from General Trustees other Receipts 40.Crf) Receipts from Parish Organlsation's Total Recel 13,788.58 10,981.25 13,788.58 Page 8
UnrestrfKted Funds 2025 Re5trfded Funds 2025 Endowment Funds 2025 T¢)tsl 2024 Total 2025 Pa Wages and Salaries 190.00 iio.c 190.00 Diocesan CostslA%sessment 2.580.48 2,329.56 2.580.48 Church Running Costs 2.720.70 3,715.26 2,720.70 1,140.00 1,040.CK) 1.140.00 Honorartum Parish Centre Costs Admlnistration Costs 125.C(I 125. 125.lY) Inve5trnent Account Charitsble Donations 20,010.00 20,010.00 3,039. 641.50 3,039.( Payments from Parish Organisatlon's 9,795.18 7,961.32 29,805.18 Total Pa ents Exoss of Rocelpts over pentS for the year before transfers Excess ol RecelptS (fftr Paymèntsfor the year 3,993.40 2,851.94 On Behalf of the Trustees TN$tee I: Trustee 2: Page 9
Statement of Assets and Uabllltles as at 3111 December 2025 Unrestrirted Funds 2025 Restrlrted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 21.924.34 21,924.34 21,924.34 21.924.34 1.872.50 1.872.50 Investment Assets Equity Investments Other Listed Investments Investments in RC8 / CIT Unit Trusts Other unlisted investments Investment Properties Total Investment Assets Assets retsined for the Parish's own use Parish Centre Glebe House Fixtures and Fittings Total Assets retslned for the Parish's own use On Behalf of the Trustees Trustee I: Trustee 2: Page 10
Notes to the flnanclal slaternents for the year ended 31° December 2025 l. Accounting pollcles Set out below are the principal accounting policres which have been adopted in the compilation of the Receipts and Payments Atcount and the Statement of Assets and Liabilities (al Receipt5 and Payments Account All items of income and expenditure included within the Recelpts and Payments Account have been accounted for on a cash receipts ba515. (b) Statement of Assets and Liabilities (l)Assets retoinedfor the Parfsh's own use The assets of the Parish, retained for its own use comprise: _ Church Building and Graveyard Fixture5 and fittings The Church Building and Graveyard are deemed to be Heritage assets as deflned by the Charltles SORP {FRS1021 These Heritage a55ets are not included in the statement of assets and liabilities as information on the cost or valuation is not available and such information Cann be obtsined at a cost commensurate with the benefit to the users of the accounts and to the parish. 11} Investments Fixed asset investments comprising investment properties, inve5tment5 in equitie5 (ordinary sharesl 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 flnandal statements for the year ended 31sr DeMr 2025 (continued) 2. Reconclllation of Cash Fund5 Total Cash Funds Be8inning of the year Receipts for the Year Payments for the Year Total Cash Funds at end of the year at 40,887.26 24,870.66 3. Movement In Funds Atljan Incomlng 2025 Resources Oirtgolng Resources At 31 Dec 2025 Transfers Endowment funds nll Restricted funds Flower Fund New Hall Fund Youth worker Fund Nll Unrestrlcted furrtts Designated Fabric Fund Designated Music Fund Sunday School Fund General Fund Totsl funds Page 12
Note5 to the financial statements for the year ended 31 December 2025 (contlnued} 4. Collertlons for Third Parties 2025 2024 Nl Childrens Hospice Poppy Appeal LEMOS Simon Community Women's Aid Christian Aid Newry H05plce British Heart Foundation Total 125.00 IPendingl iio.00 511.00 511.00 329.00 906.CKI 105.00 so.c 386.50 Ico.00 641.50 2A92.th) The above amounts have been included in Receipts for the Year under"2025" and in Payments for the year under "2025". 5. Transactions with the Trustees No trustee or a person related to a trustee had any personal interest in any contrnct 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. Govemance costs a included within Administration costs in the Receipts and Payments Accounts. Page 13