Parish of Castlerock, Dunboe & Fermoyle
Trustees’ Annual report and Statement of Financial Activities and Balance Sheet For the Year ended 31% December 2025
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Charities Number: NIC104695
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Parish of Castlerock, Dunboe & Fermoyle
- Annual report and financial statements for the year ended 31°* December 2025
| Contents | |
|---|---|
| Pages | |
| References and administrative details ofthe Charity | 3 |
| Trustees’ report | 4-5 |
| Independent Examiner's Report to the Trustees | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notestothefinancialstatements | 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. BT51 4UA
Trustees
Rev Chris Mac Bruithin resigned 31* July 2025 Rev. Andrew James Neill appointed 23'¢ January 2026 Mr Adam Anderson
Mr Noel Bradley Ms Evanna Kerr - Mirs Frances MckKissick Ms Deborah Elizabeth Moore
Mrs Margaret Eleanor Oliver Mr William Oliver Mirs. Evelyn Conn Dr. Andrew Miillican
Ms. Gwyneth Kerr
Mrs McCall Gilfillan Mr. Barry Burgess
Mr. Christopher Dickie
Virs. Marion Watters
Mrs. Pamela Mcintyre
Mrs. Margaret Johnston resigned 25" March 2026 Mrs. Barbara Gail Callan
Mrs. Liz Routledge appointed 25" March 2026
Mrs Debs North appointed 25" March 2026
Principal Office-bearers
Rector. Rev Andrew James Neill - Church Secretary & & Treasurer Mr William William Oliver
Church Secretary & & Treasurer Mr William William Oliver Church Wardens: Mrs. Gail Callan Ms. Deborah Moore, Mr. Barry Burgess, Ms. Evanna Kerr. Glebe Wardens: Mr. Adam Anderson, Dr Andrew Miillican. Sextons: Mr Adam Anderson Mr. Christopher Dickie.
Independent Examiner
Mr Richard Nixon Chartered Accountant 18 Hopefield Park Portrush Co. Antrim BT56 8SW
Bankers Danske Bank 22 The Diamond Coleraine BT52 1DA
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Trustees’ Annual Report for the year ended 31°t December 2025
- 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 315t December 2025. 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 religious heritage 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 meet during the year.
Financial Review
The Parish’s financial position has been satisfactory during the reporting period with a small increase in freewill offering coupled with an increase in Sunday plate collections. 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 and the financial statements for the year ended 31% December 2025 can be signed off as a going concern.
Structure, Governance and Management
Governing Document and Constitution of the Charity
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisations. 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, 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 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.
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Organisational Structure
The Select Vestry is responsible for the ongoing management of the parish. The Select vestry consists of the Rector 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 Rector 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 2025 the Select Vestry met 10 times during the year.
Compliance with Public Benefit
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 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
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“William Oliver :
Hon. Secretary and Treasurer
Date: 30° April 2026
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Respective responsibilities of charity trustees and examiner
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Independent Examiner's Report to the Charity Trustees of the Parish of Castlerock, Dunboe & Fermoyle
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| report on the accounts of the Parish for the year ended 31st December 2025, which are set out on pages 7 to 10.
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As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern lreland) 2008.
It is my responsibility to:
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® examine the accounts under section 65 of the Charities Act e follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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e state whether particular matters have come to my attention.
Basis of independent examiner’s report
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| 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 seeking 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: 1. That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.
Name: Mr Richard Nixon Relevant professional qualification or body Chartered Accountant Address: Hopefield Park, Portrush. BT56 8SW Date: 30° April 2026
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Statement of Financial Activities for the year ended 31°t December 2025
| Unrestricted | Designated | Restricted | Endowment | Total | Prioryear | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | funds | total funds | |
| Income and endowments from: | ||||||
| Donations and legacies Income from charitable activities (graveyard) |
123168.69 2000.00 |
54163.19 — |
21128.29 ----- |
— — |
198460.17 2000.00 |
133074.88 3700.00 |
| Othertrading activities (hall) Investments |
800.00 1960.54 |
— 298.44 |
—— 121.15 |
— — |
800.00 2380.13 |
1185.00 2932.35 |
| Transferfrom Designated to General Funds | --- | |||||
| Other income | ---- | a | — | |||
| Total income and endowments from: | 127929.23 | 54461.63 | 21249.44 | — | 203640.30 | 140892.23 |
| Expenditure on: | ||||||
| Graveyard maintenance Expenditure on charitable activities |
2484.33 109971.72 |
“—- | —~ 31.45 |
— — |
2484.33 110003.17 |
2328.39 128750.77 |
| Christ Church sound system | 4000.00 | |||||
| Charity donations | 6818.10 | 6818.10 | 6760.00 | |||
| Transferfrom Designated to General Funds | ||||||
| Total expenditure: | 119274.15 | £31.45 | —_ | 119305.60 | 142639.16 | |
| Net income / (expenditure) | 8655.08 | 54461.63 | 21217.99 | — | 84334.70 | (1746.93) |
| Other recognised gains / losses | ||||||
| Gains / losses on investment assets | —- | 2418.01 | 473.99 | 951.98 | 3843.98 | 516.99 |
| Gains / losses on revaluation, fixed assets, | — | — | — | |||
| charity's own use | ||||||
| Netmovement infunds | 8655.08 | 56879.64 | 21691.98 | 951.98 | 88178.68 | (1229.94) |
| Total funds broughtforward | 75866.23 | 33649.16 | 993509.33 | 16529.88 | 1119554.60 | 1120784.54 |
| Totalfundscarriedforward | 84521.31 | 90528.80 | 1015201.31 | 17481.86 | 1207733.28 | 1119554.60 |
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On Behalf of the Trustees
Rev. Andrew Neill
Chairman
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: William Oliver
Secretary and Treasurer
Date: 30 April 2026
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Balance Sheet for the year ended 31°t December 2025
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|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Fixed|Unrestricted|Designated|Restricted|Endowment|This year|Last year|
|assets|- Tangible|assets|
|Land|and|buildings|—|—|984,000.00|—|984,000.00|984,000.00|
|Investment|Assets|
|Unit|Trusts|—|6§7551.16|19170.77|17481.86|104203.79|28595.74|
|Total|Fixed Assets|—|67551.16|1003170.77|17481.86|1088203.79|1012595.74|
|Current|assets|-|Debtors|2301 7.00|—|—|—|23817.00|-neeeeee|
|Current|assets|-|Cash|at|bank|and|in|hand|
|Cash|at bank|-|current|account|60704.31|22977 .64|12030.54|—-|95712.49|106958.86|
|Totals|84521.31|22977.64|12030.54|—|119529.49|106958.86|
|Total|Assets|84521.31|90528.80|1015201.31|17481.86|1207733.28|1119554.60|
|Creditors:|Amount|falling|due|within|one year|“<==|—|—|—|==|eats|
|Total|Assets|less|Current|Liabilities|84521.31|90528.80|1015201.31|17481.86|1207733.28|1119554.60|
|Represented|by|
|Unrestricted|
|General|fund|84521.31|—|—|—|84521.31|75866.23|
|Designated|
|Christchurch|Building|Fund|—|90528.80|—|—|90528.80|33649.16|
|Rwanda|Fund|—|—|—|—s|
|Restricted|
|St|Pauls|Building|Fund|—|—|31201.31|—|31201.31|9509.33|
|Building|Valuations|(see|notes)|—|—|984,000.00|—|984,000.00|984,000.00|
|Endowment|—|—-|—|17481.86|17481.86|16529.88|
|Total|Funds|84521.31|90528.80|1015201.31|17481.86|1207733.28|1,119554.60|
|On|Behalf of the|Trustees|
|Rev.|Andrew|Neill.|
|lleOliver|Date 30" April 2026|
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- Accounting policies
Notes to the financial statements for the year ended 31°t December 2025
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.
(b) Balance Sheet
(i) Assets retained for the Parish’s own use
The assets of the Parish, retained for its own use comprise:-
e Christchurch and St Paul’s Church Buildings and St Paul’s Graveyard e Christchurch and St Paul’s Parish Centres e 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. 2. Reconciliation of Cash Funds
Total Cash Funds at Beginning of the year £106958.86 Receipts for the Year £203640.30 Payments for the Year (incl. cash invested) £214866.67 Total Cash Funds at end of the year £ 95712.49
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3. Movement in Funds
Opening Incoming Outgoing Gains/losses Closing
mes eg hh ewe nc —_ €0€0O0CCC
Christchurch Building Fund
Designated £33649.16 54461.63 2418.01 90528.80
St Paul’s Building Fund
Restricted £9509.33 21249.44 31.45 473.99 31201.31
General Fund
Unrestricted £75866.23 127929.23 119274.15 — 84521.31
Building Valuations
Restricted £984,000.00 — — — 984000.00
Endowment funds
Restricted £16529.88 — — 951.98 17481.86
Grand Total £ 1119554.60 203640.30 119305.60 3843.98 1207733.28
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Purposes of Restricted and Designated 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 £14382.82 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 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:
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Adam Anderson £5200.00 Caretaker/Sexton Fees Christ Church
Christopher Dickie £3120.00 Sexton Fees St. Paul’s Church
Brian Simpson £2160.00 Organist Fees
Evelyn Conn £1040.00 Organist Fees.
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