Parish of Castlerock, Dunboe & Fermoyle
Trustees. Annual report and Statement of Financial Actlvities and Balance Sheet
For the Year ended 31" December 2023
Charities Number: NIC104695
Page I

Parish of Castlerock, Dunboe & Ferfftoyle
Annual report and financial statements for the year ended 31 December 2023
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
Page 2

Parish of CaStler￿k, Dunboe & Fermoyle
References and administratlve details
Charity Name:
Castlerock/Christ Church/DerrylChurch Of Ireland
Charity Registration Number-
NIC104695
Contact Address..
Exorna House, 16 Exorna Lane, Castlerock, Co. Londonderry. BT514UA
Trustees
Rev. Chrostoir MacBruithin
Mr Adam Anderson
Mr Noel Bradley
Ms Evanna Kerr
Mrs Frances McKissick
Ms Deborah Elizabeth Moore
Mrs Margaret Eleanor Oliver
Mr William Oliver
Mr Brian Simpson
Mrs. Evelyn Conn
Ms. Jane Gribbon resigned 18 March 2024
Dr. Andrew Millican
Ms. Gwyneth Kerr
Mrs. Elizabeth Mullen resigned 18, March 2024
Mrs. Deborah North resigned 18 March 2024
Mr5 Mccall Gilfillan
Mr. Barry Burgess appointed 18 March 2024
th
Mr. Campbell Dickie appointed 18 March 2024
Mr. Christopher Dickie appointed 18, March 2024
th
Mrs. Marion Watters appointed 18 March 2024
Mrs. Pamela Mclntyre
Principal Offlce-bearers
Clergy:
Church Secretary & Treasurer
Church Wardens:
Glebe Wardens..
Sextons:
Rev Chriostoir MacBruithin
Mr William Oliver
Mrs. Marion Watters. Mr. Campbell Dickie, Mr. Barry Burgess, Ms. Evanna Kerr.
Mr. Adam Anderson. Ms. Deborah Moore.
Mr Adam Anderson Mr. Christopher Dickie.
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
Page 3

Trusteeg Annual Report for the year ended 31 December 2023
The trustees present the annual report and statement of Financial Activities and Balance Sheet for the Parish of Castlerock,
Dunboe & Fermoyle for the year ended 31" December 2023.
Objectlves and Activities
The charitable purpose of the Church of Ireland 15 the advan￿rnent of religion.
The principal function of the Parish of Castlerock. Dunboe & Fermoyle is to support the advancement of the Christian religion by
promotin& 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 benefit5 of Christianity.
As a result of activity in the pursuit of the advancement of the Christian religion, the Parish of Castlerock, Dunboe & Fermoyle h35
custody of property and of records, materials and artefact5 of significance to the cultural and religious heritage and maintenance
of which is undertaken by the select vestry of the Parish of Castlerock. Dunboe & Fermoyle.
Achlevements, Performance & Public Benefft
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 meet durin8 the year.
Financial Review
The Parish's financial posltion has been satisfactory during the reporting period with a 6% increase in freewill offering coupled
with a 100% increase in Sunday plate collections. Despite a 9% increase in Diocesan Assessment the Parish closed the year with an
overall increase of £9720 in its financial reserves.
The Trustee5 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 2023 can be signed off as a going concern.
Structure, Governance and Management
Governing Document and Constitution of the Charity
Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisations. The Select Vestry members
are the Charity Trustees.
Recrultment qnd Appolntment 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 selett 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-elerted annually and there is
no limit on the number of terms which may be senrfed.
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Oryanisatlonol Strurture
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. Selett Vestry members are
responsible for making decisions on matters of general con￿rn and importance to the parish including decidin8 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 Select Vestry met io times during the year.
Compliance with Public Benefft
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 objettive5 and attivities, a5 well as providin8
public benefit.
Statement of Trustees. Responslbilities
The Trustees are responsible for preparing the Trustees, Report and the Statement of Financial Artivities 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 retords 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 takin8 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: 21 May 2024
Page 5

Independent Examlner's Report to the Charity Trustees of the Parish of Castlerock, Dunboe & Fermoyle
I report on the account5 of the Parish for the year ended 31st December 2023, which are set out on pages 7 to 10.
Respective responsibilities of charity trustees and examiner
As the charitvs trustees you are responsible for the preparation of the accounts in accordance with the Charities Act INorthern
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}Ibl of the Charities
Act
State whether particular matters have come to my attention.
Basls 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 6519llbl of the
Charities Art.
My examination included a review of the accounting records kept by the tharity 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 35 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 Art
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 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 professlonal qualificatlon or body:
Address:
Date:
Mr Richard Nixon
Chartered Accountant
18 Hopefield Park. Portrush. BT56 8SW
28" May 2024
Page 6

Statement of Flnancial Actlvftles for the year ended 31 December 2023
Unrestricted Designated
funds
funds
Re5trlcted Endowment
funds
funds
Total
Prior year
funds total funds
Income and endov4Tnents from:
Donations and legacies
Income from chari(able a￿1VitieS Igraveyardl
Other trading activrties {halll
Investments
Transfer from Designated lo General Funds
Other income
Total Incomg and erKIovmignts from:
£129808 75
3550.00
1765.00
2378.87
£1330.68
£1435.50
132574.93
3550.C(I
1765.00
2833.20
130812.93
3500.00
2060.00
2008.30
318_53
135.80
£137502.62
£1649.21
£1571.30
140723.13
138381.23
Expenditufg on:
Graveyard maintenance
Expenditure on charitabk activities
Graveyard extension
Chanty donations
Transfer from Designated to General Funds
Total expgnditure:
4212.80
116145.37
4212.80
119589.26
2940.91
117483.04
11437.62
3193.80
3443.89
8022.00
8022.00
£128380.17
£3M3.89
£131824.08 £135055.37
Net income I lexp8ndlturel
£9122.45
£1649.21
1872.59)
£8899.07
£3325.86
Othgr recognised galns I I￿Se3
Gains I losses on investment assets
Gains I losses on revaluation, fixed assets.
charty's own use
Nèt movement in funds
345.92
475.83
821.75
1892.(Kll
{1225.D)I
£9122.45
£1995.13
£11872.591
£475.83
£9720.82
£1208.86
Totsl funds brought forward
£70425.22
£32133.14
£992748.36
£15757.1)0
1111063.72 1,109854.82
Totsl funds carried forward
£79547.67
£34128.27
£990875.77
£16232.83
1120784.50 1111063.72
On Behalf of the
stees
Rev. Chrlostoir Mac Br
Chairman
In
Wllllam Oliver
Secretary and Treasurer
Date:
th
28 May 2024
Page 7

Balance Sheet for the year ended 31 December 2023
Unrestricted Deslgnated Restrlcted Endowment
This year
Last year
Fixed assets - Tangible assets
Land and buildings
£984.000.00
£984.000.00 £984.000.00
Investment Assets
RB Gen uifrust
11845.92
16232.83
28078.75
27257.¢XI
Total Flxed As80ts
£11845.92 £984 000.00
£16232.83
£1012078.7S £1011257.00
Current assets- Debtors
Curr•nt assets- Cash at bank and in hand
Cash al bank- current account
79547.67
£79547.67
22282.35
£22282.35
6875.77
£6875.77
108705.79
£108705.79
99806.72
£99806.72
Totals
Total Assets
£79547.67
£34128.27 £990875.77
£16232.83
£1120784.54 £1111063.72
Croditors: Amount falllng due wlthln year
Total Assets less Curr8nt Liabilities
£79547.67
£34128.27 £990875.77
£16232.83
£1120784.54 £1111063.72
Repregented by
Unrestrl¢tod
General fvnd
79547.67
79547.67
70425.22
D6signated
Chrtslchurch Building Fund
Rwanda Fund
34128.27
34128.27
32133.14
Restrithd
Sl Pauls Building Fund
Building Valuations (see notes)
6875.77
984.000.00
6875.77
984.000.00
8748.36
984,000.00
EndowThent
16232.83
16232.83
15757.00
Total Funds
£79547.67
£34128.27
£990875.77
£16232.83
£1120784.54 1 111063.72
On Behalf of the Trustees
Rev. Chriostoir MacBruithln
William Oliver
Date 21° May 2024
Page 8

Notes to the financlal statements for the year ended 31° December 2023
l. Accounting policies
Set out below are the principal accounting policies which have been adopted in the compilation of the Statement of Financial
Activitie5 and the Balance Sheet.
la) Statement of Financial Actlvltles
All items of income and expenditure included within the Statement of Financial Activities have been accounted for on an
accrua15 basis.
{b) Balance Sheet
{1) Assets retainedfvr the Porish'5 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
Herita8e 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.
11) Investments
Fixed asset investments comprising of investments in RCBICIT Unit Trusts are initially recorded at cost and are then
subsequently stated at fair value at each year end date.
Reconclllation of Cash Funds
Total Cash Funds at Beginning of the year
Receipts for the Year {incl. previous year debtors)
Payments for the Year lincl. previous year creditors)
Total Cash Funds at end of the year
£99806.72
£140723.13
£131824.06
£ 108705.79
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Movement In Funds
ning
Incomlng
Ou
in
Transfers Galnsllosses
Closin
Chrlstchur¢h Building
Designated
£32133.14
£1649.21
£345.92
£34128.27
St Paul's Bulldlng Fund
Restricted
£8748.36
£1571.30
£3443.89
£6875.77
G•neral Fund
Unrestricted
£70425.22
£137502.62
£128380.17
£79547.67
Bullding Valuations
Restricted
£984.000.00
Endowment Fund
Restricted
£15757.LKI
£475.83 £16232.83
Grand Total £
1 111063.72
140723.13
131824.06
821.76 1120784.50
oses of Restritted and Desi
nated Fund
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 £9196.33 relating to the Rate5, maintenance and runnin8 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 list 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 AndÈr50n
Brian Simpson
Evelyn Conn
£5200.(M)
£2280.LY)
£520.00
Caretaker/Sexton Fees
Organist Fees
Organist Fees.
Page 10