Parish of Castlerock, Dunboe & Fermoyle
Trustees, Annual report and Statement of Financial Activities and Balance Sheet
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For the Year ended 31 December 2022
Charities Number: NIC104695
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Parish of Castlerock, Dunboe & Fermoyle
Annual report and financial statements for the year ended 31st December 2022
Contents
Pages
References and administrative details of the Charity
Trustees, report
Independent Examiner's Report to the Trustees
Statement of Financial Activities
Balance Sheet
Notes to the financial statements
9-10
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Parish of Castlerock, Dunboe & Fermoyle
References and administrative details
Charity Name:
Castlerock/Christ Church/Derry/Church Of Ireland
Charity Registration Number:
NIC104695
Contact Address:
Exorna House, 16 Exorna Lane, Castlerock. Co. Londonderry. BT514UA
Trustees
Rev. Chrostoir MacBruithÉn
MrAdam Anderson
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Miss Margaret Boyce Resigned 4 April 2022
Mr Noel Bradley
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Mr Gerald Carson Resigned 4 April 2022
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Mrs Margaret Johnston Resigned 4 April 2022
Ms Evanna Kerr
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Mrs Charlene McKee Resigned 4 April 2022
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Mr Jonathon McKee Resigned 4 April 2022
Mrs Frances McKissick
Ms Deborah Elizabeth Moore
Mrs Margaret Eleanor Oliver
Mr William Oliver
Mr Brian Slmpson
Mrs. Evelyn Conn
Ms. Jane Gribbon
Dr. Andrew Millican
Ms. Gwyneth Kerr
Mrs. Elizabeth Mufien appointed 4 April 2022
th
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Mrs. Marie McKinney appointed 4 April 2022
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Mrs. Deborah North appointed 4 April 2022
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Mrs Mccall Gilfillan appointed 6 December 2022
Principal Office-bearers
Clergy:
Church Secretary & Treasurer
Church Wardens:
Glebe Wardens:
Sexton:
Rev Chriostoir MacBruithin
Mr William Oliver
Mrs. Margaret Oliver, Mr. Noel Bradley, Mrs. Deborah North, Ms. Evanna Kerr.
Mr. Adam Anderson, Ms. Deborah Moore.
Mr Adam Anderson
Independent Examiner
Mr Richard Nixon
Chartered Accountant
18 Hopefield Park
Portrush
Co. Antrim BT56 8SW
Bankers
HSBC Bank PLC
20-22 Railway Road
Coleraine
BT52 IPD
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Trustee5' Annual Report for the year ended 31 December 2022
The trustees present the annual report and statement of Financial Activities and Balance Sheet for the Parish of Castlerock,
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Dunboe & Fermoyle for the year ended 31 December 2022.
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of the Parish of Castlerock, Dunboe & Fermoyle is to support the advancement of the Christian religion by
promoting, through the work of the Parish of Castlerock, Dunboe & Fermoyle 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, the Parish of Castlerock, Dunboe & Fermoyle has
custody of property and of records, materials and artefacts of significance to the cultural and religtous herÉtage and maintenance
of which is undertaken by the select vestry of the Parish of Castlerock, Dunboe & Fermoyle.
Achievements, Performance & Public Benefit
The Parish of Castlerock, Dunboe & Fermoyle holds weekly services at both Christchurch and St Pauls on Sunday mornings offering
an environment of worship and prayer, provision of pastoral care and mission for all in the local community. Outreach work and
Parish groups including Mothers Union and the Bowling Club meet during the year. DLtring the year under review, activities and
church attendance were always constrained due to the Covid 19 restrictions and observance was maintained in accordance with
Government guidelines and those issued by the Bishops of the Church of Ireland.
Financial Revlew
The Parish's financial position has been satisfactory during the reporting period whilst reporting a 3% reduction in freewill
offering, this was compensated by an increase in other fundraising activities, most notably a very successful Flower Festival held in
May 2022. Despite a further £11,437 being spent on the graveyard extension the parish ended the year with an increase of £3,874
in the General Fund. The Investment Accounts showed a reduction of £2,117, reflecting the general decrease in stock market
valuations at the year end.
The trustees remain aware of their responsibility to maintain sufficient funds to ensure that the Parish will be able to continue
with its activities.
Going Concern
The Trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that
the Parish can continue its activities Including the extension to the graveyard and the financial statements for the year ended 31
December 2022 can be signed off as a going concern.
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Structure, Governance and Management
Governing Document ond Constitution of the Churity
Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisations. The Select Vestry rnembers
are the Charity Trustees.
Recruitment and Appointment of Select Vestry (Trustees)
All members of the Church of Jreland who are over the a8e of 18 and are either resident within the parish or live elsewhere but
have been accustorned members of the congregation for at least three months, may register as mernbers 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 herd 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.
Organisational Structure
The Select Vestry is responsible for the ongoing management of the parish. The select vestry consists of the members of the
clergy serving in the parish, the churchwardens, the glebe wardens and other members of the General Vestry elected at the
General Vestry.
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 incEuding 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 chairper50n or the churchwardens. In 2022 the Select Vestry met 10 times during the year.
Compliance with Public Benefit
The Parish has given careful consideration to the Charity CommFssion 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.
Statement of Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Report and the Statement of Financial Activities and Balance Sheet in
accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare a Statement of Financial Activities and Balance
Sheet for each financial year only for those charities having income in excess of £250,000.
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
William Oliver
Hon. Secretary and Treasurer
Date: 30 th April 2023
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Independent Examiner's Report to the Charity Trustees of the Parish of Castlerock, Dunboe & Fermoyle
I report on the accounts of the Parish for the year ended 31st December 2022, which are set out on pages 7 to 10.
Respective responsibilities 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 gEven by the Commission under section 65(9)(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 carried out in
accordance with the general Directions given by the Charity Commission for Northern Ireland 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 seeksng 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 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 (l) to (4) 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:
Relevant professional qualification or body.
Address:
Date:
Mr Richard Nixon
Chartered Accountant
18 Hopefield Park, Portrush. BT56 8SW
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30 April 2023
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Statement of Financial Activities for the year ended 31 December 2022
Unrestricted Deslgnated Restricted Endowment
funds
funds
fund5
funds
Total
Prior year
funds total funds
Income and endowments from:
Donations and legacies
Income from Gharitable activities (graveyard)
Other trading activities (hall)
Investments
Transfer from Designated to General Funds
Other income
Total income and endowments from:
128,315.27
3,500.00
2,060.00
1,956.09
1,437.70
1,060.00
130,812.97
3,500.00
2,060.00
2,008.30
109,233
740
1,230
2,959
3,354
1,305
118,821
36.68
15.53
135,831.36
1,474.38
1,075.53
138,381.27
Expenditure on:
Graveyard maintenance
Expenditure on charitable activities
Graveyard extension
Charity donations
Transfer from Designated to General Funds
Total expenditure:
2,940.91
114,385.50
11,437.62
3,193.80
2,940.91
117,483.04
11,437.62
3,193.80
1,657
111,453
28,075
9,063
3,354
153,602
3,097.54
131.957.83
3,097.54
135,055.37
Net income l (expenditure)
3,873.53
1.474.38
(2,022.01)
3,325.90
(34,781)
Other recognised gains I losses
Gains I losses on investment assets
Gains l Eosses on revaluation, fixed assets,
charity's own use
Net movement in funds
(892.00)
(892.00)
(1,225.00)
1,473
2,016
(1 ,225.00)
3,873.53
582.38
(2,022.01) (1,225.00)
1,208.90
(31,292)
Total funds brought forward
66,551.69
31,550.76
994,770.37
16,982.00
1,109,854.82
1,141,146
Totsl funds carried forward
70.425.22
32,133.14
992,748.36
15,757.00
1,111,063.72
1,109,854
On Behalf of the Trust
Rev. Chriostoir Mac Bruithin
Chairman
William Ollver
Secretary and Treasurer
th
Date. 9 May 2023
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Balance Sheet for the year ended 31" December 2022
Unrestricted Designated Restricted Endowment
Flxed assets - Tangible assets
Land and buildings
This year
Last year
984,000.00
984,000.00
984,000.00
Fixed assets - Investments
Other investments held - RB Gen ufrrust
11 ,500.00
15,757.00
27,257.00
29,374.00
Total Fixed Assets
£11500.00 984,000.00
15,757.00
1011257.00 1013,374.00
Current assets - Debtors
Current assets - Cash at bank and in hand
Cash at bank - current account
70,425.22
70 425.22
20,633.14
20 633.14
8,748.36
8,748.36
99,806.72
99,806.72
96,480.82
96 480.82
Totals
Total Assets
70,425.22
32 133.14
992 748.36
15 757.00
1111,063.72 1109 854.82
Creditors: Amount falling due within one year
Total Assets less Current Llabilities
70 425.22
32,133.14
992.748.36
15,757.00
1,111063.72 1109,854.82
Representsd by
Unrestricted
General fund
70,425.22
70,425.22
66,551.69
Designated
Christchurch Building Fund
Rwanda Fund
32,133.14
32,133.14
31,550.76
Restricted
St Pauls Building Fund
Buifding Valuations (see notes)
8,748.36
984,000.00
8,748.36
984,000.00
10,770.37
984,000.00
Endowment
15,757,00
15,757.00
16,982.00
Total Funds
70 425.22
32,133.14
992,748.36
15,757.00
1,111,063.72 1109,854.82
On Behalf of the Tr
stees
Rev. Chriostoir MacBruithin
er
Date 9th May 2023
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Notes to the financial statements for the year ended 31 December 2022
Accounting policies
Set out below are the principal accounting policies which have been adopted in the compilation of the Statement of Financial
Activities and the Balance Sheet.
(a) Statement of Financial Activities
All items of income and expenditure included within the Statement of Financial Activities have been accounted for on an
accruals basis.
(b) Balance Sheet
(i) Assets retainedfor the Parish's own use
The assets of the Parish, retained for its own use comprise:_
Christchurch and St Paul's Church Buildings and St Paul's Graveyard
Christchurch and St Paul's Parish Centres
Glebe House
The Church Buildings and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS102). These
Heritage assets are therefore not included in the Balance Sheet. Christchurch Parish Centre and the Glebe House are
included within the accounts as valued for insurance purposes. St Paul's Parish Centre is included within the accounts as
valued by JDD O'Neill on 14th April 2014.
ii) Investments
Fixed asset investments comprising of investments in RCB/CIT Unit Trusts are initially recorded at cost and are then
subsequently stated at fair value at each year end date.
Reconciliation of Cash Funds
Total Cash Funds at Beginning of the year
Receipts for the Year (incl. previous year debtors)
Payments for the Year (incl. previous year creditors)
Total Cash Funds at end of the year
£96,480.82
£138,381.27
£135,055.37
£ 99,806.72
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Movement In Funds
Opening
Christchurch Building
Designated
Incoming
Outgoing
Transfers Gainsllosses
Closing
31,550.76
1,474.38
(892.00)
32.133.14
St Paul's Building Fund
Restricted
10,770.37
1,075.53
(3,097.54)
8,748.36
General Fund
Unrestricted
66,551.69 135,831.36 (131,957.83)
70,425.22
Bullding Valuations
Restricted
984,000.00
984,000.00
Endowment Fund
Restricted
16.982.00
(1,225.00)
15,757.00
Grand Total £
1109,854.82
138,381.27
135 055.37
2,117.00
1111063.72
Pur
oses of Restricted and Desi
nated Funds
St Paul's Building Fund: This fund was set up to enable the restoration and repair of St. Paul's Church. This project has now
been completed and in future any funds raised will be retained for future maintenance of this church building.
Christchurch Building Fund: Similarly, this fund is designated for the upkeep of this building and its grounds.
4. Transactions with Trustees
The parish paid expenses of £7,030.40 relating to the rates, maintenance and running costs of the glebe house which is occupied
by the rector. No trustee received any remuneration or reimbursement of expenses during the year.
The following lÉst of trustees or a person related to a trustee that had any personal interest in any contract or transaction entered
into by the charity during the year is as follows:
Adam Anderson
Brian Simpson
Evelyn Conn
£3,900.00
£2,280.00
£6,80.00
Caretaker/Sexton Fees
Organist Fees
Organist Fees.
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