Desertmartin Parish Church of Ireland Trustees. Annual Report and Statement of Receipts and Payments, including Assets and Liabilities For the year ended 31st December 2023 Charities Number: NIC 104698
Desertmartin Parish (Church of Ireland) Annual report and flnancial statements for the year ended 31st Dember 2023 Contents Pages References and administrative details of the Charity Trustees, report Independent Examiners Report to the Trustees Receipts and payments account 9-12 Statement of assets and liabilitie5 13-14 Notes to the financial statements 15
Desertmartin Parish (Church of Ireland) References and administrative detsils Charity Name: Desertmartin Parish (Church of Ireland) Charity Registration Number". NIC 104698 Contact Address.. 25 Dromore Road, Desertmartin. Magherafelt. BT45 5JZ Trustees Mrs Lois Austin (Treasurer) Mrs Louise Caskey Mrs Barbara Hudson Miss Hilary Hutchinson Mrs Jacqueline Johnston Mrs Lois Kane Mr Harold Bradley Mr Samuel Hudson Mr Trevor Kingston Mr Andrew McKeown Mr Ernest Young (December 2023) Mrs Pauline Taylor Mr John Woodward Mrs Claire Robb (Secretary) Rev Philip Benson (Chairperson) Prlnclpal Office*bearers Clergry/Chairperson: Rev Philip Benson Treasurer: Mrs Lois Austin Rectorfs Church Warden: Mrs Pauline Taylor People's Church W2rd@n: Mr John Woodward Independent Examiner Mr Cornelius Logue MAAT Address: Tromaty, Quigle¢s Point. Co Donegal F93 X3A2 Telephone." 07543 047 942 Bankers Danske Bank, Branch 8usines5. P.0. Box 182, Donegal Square West, Belfast, BTI 6JS
Trustee< Annual Report for the year ended 31st December 2023 The trustees present the annual report and statements of Receipts and Payments, including Assets and Liabilities for Desertm3rtin Parish (Church of Ireland) for the year ended 315t December 2023. Objertives and Artivities The charitable purpose of the Church of Ireland is the advancement of religion. The principal funttion of Desertmartin Parish is to support the advancement of the Christian religion by promoting, through its work. the whole pastoral, evangelistic, social, and ecumenical mission of the Church. Being open to and engaging with society and offering support for those needing help are fundamental to the practical delivery of Christianity's benefits. As 3 result of its activity in advancing the Christian religion, Desertmartin Parish has custody of property and records. materials, and artefacts of significance to the cultural and religious herita8e. The select vestry of Desertmartin Parish maintains these. Achievements, Performance & Public Benefft Worshi and Pra er Desertmartin Parish Church is under the incumbency of the Reverend Philip Benson and is part of a larger group that includes Termoneeny Parish (Knockloughrim). The parish offers a wide range of weekly public acts of worship. including Morning Prayer and the celebration of Holy Communion. Our worship is conducted in accordance with the Church of Ireland's Book of Common Prayer, and we also join with our sister parish for the bi-annual "Confirmation" of faith service, led by the diocesan Bishop. We also provide for baptisms, weddings, funerals, and ongoing pastoral care. Special services throughout the year include Christmas Carol Services, Lent/Holy Week Service5 and Advent Services, which all provide intimate and reflective environments for worship. All are welcome to attend our worship services. In addltion to our regular services, some parish members cannot attend church due to sickness or age. Rev Benson regularly visits such parishioners to celebrate Holy Communion with them and offer pastoral care and practical support to them either in their own homes or in a hospital or nursing home. We have also introduced live streaming, allowing those unable to attend our services in person to participate from home. This is particularly important for those who are housebound or unwell. At present. there are 77 families consisting of 159 individuals. The average weekly combined church attendance was 50, which increased at special festivals. We celebrated two baptisms during 2023 but no weddings or funerals. In addition. the parish has hosted religious services in association with local community groups such as the Loyal and Masonic order5, including the Orange Order, and the Royal Black Preceptory. Rev Philip is also a member of the Board of Governors for Knockloughrim and Magherafelt Primary Schools and is part of a rota for leading morning assemblies.
Additionally. in association with "Mid Ulster Clergy Together," an ecumenical group representing a diverse range of Christian denominations within the Mid Ulster council area, we have participated in community-wide acts of worship and supported the Magherafelt Food Bank Christmas appeal. Desertmartin Parish has engaged in "Safe Church" training and is a registered "Safe Place to support those in our community suffering from domestic violence. Sunda School & Mess Church Our parish has a well-established Sunday School. open to 311 children of preschool/primary school age. We also hold regular Messy Church-style events throughout the year, which are open to the wider community and well attended. Children and young people are an essential part of our parish. Rev Benson has a regular children's address durlng our worship services, and children from the Sunday School participate in our monthly Worship Together Services. Other PGfi5h Activities Other parochial groups include our Bible Study, Ladies Group, Indoor Bowling Club, and Craft and Chatter Group. These groups draw membership from our parishioners and the wider local community. We also hold several events over the year, including a children's Easter Egg Hunt, an open-air service, and a Picnic and Parish Dinner. Over the year, we have continued developing our Parish News magazine. distributed to our parishioners and freely available at the back of the churches. The magazine keeps our parishioners informed of important matters affecting our parish and includes articles that help develop our knowledge and faith in Jesus. Mission ond Evan elism The church supports mission partners and other local charities, such as Crosslinks, Bishops, Appeal, Tearfund, local Foodbanks. Poppy Appeal, CMSI, and the Air Ambulance. Cross Communi Relationshi The Select Vestry continually works to improve relationships with other denomlnatlons, particularly within the Roman Catholic community. Rev Benson takes an active role In the local clergy groups, including representatives from many local churches. These groups are inter-denominational and organise joint events and shared services and represent their congregations in the public sphere by raising their concerns about social issues. In addition. many of the activities and events we organised during the year were supported by all community sectors, and everyone was welcome to sharc in our activities and services. he Recto Our rectory is located within the parish boundary and is well maintained, with regular maintenance to keep it in good condition. In addition to providing a home for Rev Benson and his family, it is also used for meetings, pastoral appointments. and other parish activities. Termoneeny Parish assists with share of our rectory costs and parochial expenses. Diocesan S nod Representativ@% of the parish sit on the Derry and Raphoe Diocesan Synod, providin£ an essential link between the parish and the broader structures of the Church of Ireland.
Public Bene The benefits of public worship include contributing to the spiritual well-being of participants and the reinforcement of Christian value5. together with practical support to struggling local families through Desertrnartin Parish Church partnerships with specialist support organisations. Our Child Protection Policy is in accordance with the Safeguarding Trust policies of the Church of Ireland. We confirm to you we have mitigated any potential harm from the parish's activities by obseriing the requirements of the Church of Ireland Safeguarding Trust policy for the protection of children and vulnerable adults. The Parish has carefully considered the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered during the year have helped to achieve the Parish's objectives and attivities and provided public benefit. Flnanclal Review The year's results are set out on pages nine to fifteen, which the Trustees consider satisfactory. The reserves of the parish are held forthe advancement of its charitable purpose, otherthan restricted reserves, which are held for a designated purpose. Going Concern The trustees have reviewed the budgets for the year ahead and are satisfied that adequate funds are in place to ensure that the Parish can continue its activities and that 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 Con5tltutlon of the Charlty Chapter111 of the Church of Ireland Constitution governs Parishes and Parochial Organisations. The Select Vestry members are the Charity Trustees. Recrultment and Appointment 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 8eneral vestry and to stand for election to the select vestry. Meetings of the general vestry are held at least once a ypar. The Select Vestry is elerted as part of this General Vestry meeting. The Select Vestry will hold their positions for one year. Select Vestry members may be re-elected annually, and there is no limit to the number of terms that may be served. Pay and Remuneration The parish does not pay the rector directly. A monthly assessment is paid to the Diocese, which comprises a stipend, locomotory allowance, employerfs national insurance and employerfs clergy pension contribution. No other trustee receives remuneration, reward, or other private benefit for carrylng out thelr trustee responsibility. Organi5ational Structure The select vestry is responsible forthe day-to-day management of the parish. The selectvestry consists of the member of the clergy serving in the parish, any curate assistant ("the curate"), the
churchwardens, the glebe wardens and generally not more than twelve other members of the general vestry elected at the Easter Vestry. The select vestry is chaired by the parish's incumbent or other clergy member officiating. Its members are responsible for making decisions on matters of general concem and importance to the parish, including how parish funds will be applied. The select vestry meets at times fixed by the members or by the diocesan synod. The chairperson or the churchwardens may convene special meetings at any time. In 2023, the Selert Vestry met ten times during the year, and the average attendance was 95%. Compliance with Public Benefit Desertmartin Parish has carefully considered the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered during the year have helped to achieve the Parish'5 objectives and artivities and provided a public benefit. Statement of Trustees, Responsibilities The trustees are responsible for preparing the Trustees, Report, the statement of receipts and payments, and the statement of assets and liabilities in accordance with applicable laws and regulations. The law applicable to charlties in Northern Ireland with an Income of less than £250,000 requires the trustees to prepare a statement of receipts and payments and assets and liabilities for each financial year. The trustees are responslble for keeping accounting records sufficient to show and explain the Parish's transactions and always disclose the Parish's assets and liabilities with reasonable accuracy. They are also responsible for safeguarding the Parish's assets and, hence, fortaking reasonable steps to prevent and detect fraud and other irregularities. Slgned on Behalf of the Trustees Chairperson: ev Philip Benson Treasurer: Mrs Lois Austin Date:
Independent Examiner's Report to the Charity Trustees of:_ The Parish of Desertmartin NIC 104698 I report on the accounts of the above Trust for the year ended 31° December 2023, as issued on pages I to 6 of Accounts documents issued on 0610412024. Respective responsibilities of charity trustees and eLqminer As the charity's trustees you are responsible for the preparation of the accounts in accordanc¢ with the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act follow thc procedures laid down in the general Directions given by the Commission under scction 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of independent examiner's report I have ¢xamined 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 acUnting 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: 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 infonnation needed for a proper und¢rstanding of the accounts to be reached Independent examiner's statement I havo ¢ompl¢tod my oxarnination and hay¢ no concerns in re3PCCt of thc mottcrn ( l ) to (4) lijtcd aboyc and, in connection with following the Directions of the Charlty Commission for Northern Ireland. I havc found no matters that require drawing to your attention. Name: Mr Cornelius Logue MAAT Date 18 October 2024. Address: Tromaty, Quigley's Poini Co Donegal F93 X3A2 Telephone: 07543 047 942
Receipts and Payments Pe 1 of4 Prin. 16 Awii 2024 Parish of Desertmartin Period.. 0110112023 to 3111212023 Not8S iknrestricl8d Rastrict Endowment 2(Y23 2022 Receipts Voluntary Giving Extraordlnary General IncA)me Investment Incorne General Parfsh Income Fvndraising Events Property Related Inc£rfn8 Parfsh Groups 42.375.59 43.863.96 214.07 19,546.03 14,438.12 6.092.77 1.514.51 43.890.10 43.863.96 377.62 19.546.03 14,438.12 6,092.n 490.74 128,699.34 163.55 4.74 1168.80 Tdal Recelpts 126.530.54 0.00 Payments Repalr8lUpkeep Stsffing Costs Light, Heal and P0r Diocesan Lovies General Parochial Ovetheads Parochlal Mlnlsty Ovetheads Flnandal 8nd Prolesslonal Cc6ts Fundrai8ing Costs Donatlons lo Charitles arKI thsslons Parlsh Groups 169.757.24} (y).w) (1,W.76) 135,050.CK)) {6,096.471 {4,436.30) (1,246.98) {3.026.79) {69,757.24) 150.001 (1.504.761 {35,050.00) {6,096.471 {4,436 301 (1,246.981 (3,026.791 11.715.51) (628.73) (123,$12.781 10 12 13 14 15 16 17 T¢)lal Paym•nts {1,715.511 1628.73) (Z34424} (121.168.$4) 117U41 Tr8nsfer8 Exc•8s of Recelpts ovar Payments (175A4) 4186a6 o.DD
Receipts and Payments Pe20f4 Prutsj." 16 Aprfl 2024 Parish of Desertmartin 1. Voluntary Giving 2023 2022 Weekty envelope 22.13928 Other general d(Thlions Loose Colleaknns Stsllding orders Gift days Gfft aKI tax rec1)vw regular gvi 1.478.66 7.459.00 5.420 5,228.65 419.20 0.00 Bisws, Appeal aru coNedlc 0.00 441.81 103.so 2LK).IXI Poppy Appeal edl&on Sunday ScKrf)I charity (x)Ne¢lions 0.00 2. Extraordinary General Income 2023 2022 one-off grants Vhtage Rally grants Rural Hall Gra)t Srhgme 1.680.CKI 0.00 41.238.96 3. Investment Income 2023 2022 DfvlderKIs Bek and 8oc4ety interest 81.29 0.00 4. General Parish Incom• 2023 2022 PariBh rnagazlne dati(S Gravayard lees Parish dinner wntribulic T8Tmneeny paroc)lal sh8re 230.00 1,W.00 0.00 3.591.15 13,216.04 Rates rgfvr#J Trainirg o)st txntriutions 70.00 0.00 5. Fundraising Ev•nts 2023 2022 Vintsge Ralty VlnlaJ8 R811y- sponsorship12022) Ralty- swJnsor3hip {2023) Parish ouTrz Tin can exJlEecaion 5.147.12 4.815.1Xl 3.780.00 420.t#J 0.00 6. Property Related Income 2023 2022
Receipts and Payments Pag&3of4 Printed: 16 Aprll 2024 Parish of Desertmartin 2023 2022 Rent from lands iMMldirwJs Church hall letiings. dwitat4e objectives 2.73 120.IXJ 4.160.04 Rent laThJ. W Hutchirks Rt land- G Flemlng Rent lal- Desertmartin FC 1.CKK).00 0.00 7. Parish Groups 2023 2022 490.74 8. R8palrslUpka8P 2023 2022 Chvrth repairs and MaInten¢0 Churth light and wwer chu broadband Churth decorat Hall repwrs and maintenw Hall light and pow Rectory repairs and malnt8nanco Reckny hting BulhJlThJ repa1 and maintenanL¥ Building light and power Upkeep of grourKIs {12.861.601 (1.673.) 1377.10) {1,865.(K)) {37,992.(Kl) (102.25) 14.042.00> 13.785.(KJ) {898.) 11.140.29> 14,821.00) 0.00 0.00 0.00 9. Stafflng Costs 2023 2022 crIcal (50.00) 10. Light, Heat and Power 2023 2022 1.317.18} {187.581 Water Rates 11. Diocesan Levles 2023 2022 I35,050.)} 12. General Parochial Overhoads 2023 2022 IT sofhvdr (798.LK))
Receipts and Payments Pag&4of4 prin1. 16 W 2024 Parish of Desertmartin 2023 2022 1468.44) {327.401 (2,421.49) (2.081.14) EQuinI. seryictng rBpav5 Equipment- 1Th8uran 13. Parochlal Minlstry Overheads 2023 2022 {233.731 (420.fXI) (369.701 (387.73) 11.140.tsJI (1.885.14) Clergy arKI staff trainir4J Communty tlId1j acb Surxlay Sd)0 Parish dlnner expens88 CcAnrnunion waro 0.00 14. Financial and Professional Costs 2023 2022 Audit and accwnlan L8gal fees (570.00) {396.001 (280.98) 15. Fundraising Costs 2023 2022 Fundraislng cJ)sts Vhlage Ralty ex3&$ 1204.9)} 12.821.891 0.00 16. Donations to Charlties and Missions 2022 [katiCrts to ottr charitles (694.20) (946.81) (74.501 0.00 Dcnations to Pwpy 17. Parlsh Groups 2023 2022 Llb85 Guihd expenses (546.15) 0.00 12
Statement of Assets and Liabilities Pagè1of1 Printed: 16 April 2024 Parish of Desertmartin As of16 April 2024 Unrestrided luTrJs Restricted Endfftnl futKIs funds 2023 2022 Bank & Deposlt Balances Bank & deposlt balances br(MJght fard Exces8 of Receipts over payTnents for the year Transfgrs b8tsveen fvnd5 49,392.36 19.373.5) 68,765.86 5.362.rx) {175.44) 5.186.56 8ank & deposlt balances carrfed forward 54.754.36 19.198.06 73,952.42 Investment Assets CIT Unlt Trusts 220.86 211.00 RCB Unlt Trusts 14.139.37 14,139.37 13,727.31 Assets Retained for Charity's Own Use Parlsh Hall 174.920.79 174,920.79 Reelory Sexton's H(wse 680.697.63 680.697.63 62,016.18 127.368.45 62,016.18 School Housg 127,368.45
Bank Balances l- January 2023 - 31" December 2023 Opening Balance I" January 2023 £26,684.98 Closing Balance 31" December 2023 £26,595.00 Increase/Decrease Sustention Account {Nol Account) General Account (No2 Account) Farm Account {Noa Account) Church Hall Account (No4 Account) Investment Account - £89.98 £6,725.73 £11,064.38 + £4.338.65 £10,386.05 £7.825.05 - £2,561 £6.250.10 £9,723.43 4 £3,473.33 £16.902.56 £17,066.11 + £163.55 Bowling Club Account £925.11 £842.53 - £82.58 Ladies Guild Account £891.33 £835.92 - £55.41 Total Bank Balances £68,765.86 £73,952.42 + £5186.56 Signed on Behalf of the Trustees Chairperson: R v Philip Benson Treasurer: Mrs Lois Austin Date: 14 15
Notes to the financial statements for the year ended 3tst December 2023 Accountln8 Pollcies Set out below are the principal accounting poliaes which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities. Receipts and Payments Account All income and expenditure items included within the Receipts and Payments Account have been accounted for on a cash receipts basis. Statement of Assets and Uabllttles (11 Assets retalned for the Parish's own use The assets of the Parish, retained for its own use, comprise-. Church Building and Graveyard Parish Hall Glebe House (rectory) Sexton'5 House School House Glebe Land The Church Buildin8 and Graveyard are deemed to be Heritage assets as defined by the Charities SORP IFRS102). These Heritage assets are not Included In the statement of assets and Ilabllltles as information on the cost or valuatlon is not available, and such informatlon cannot be obtained at a cost commensurate with the benefit to the users of the accounts and the parish. The Parish Hall was bullt In 1981. There are no reliable records of its constructlon cost, and the valuation approach for such a building lacks sufficient reliability- Therefore, the buildin8 does not need to be recognised in our statement of assets and liabilities. However, we have provided the insurance value placed on it by our insurers. The Glebe House {rectoryl, sexton's House, and School House are recogni5ed at Cost b35ed on the insurance value, which the Select Vestry deems to represent the value of the properties on 1st January 2023. The Select Vestry maintains these buildin8s in good repair, and the current estimated residual value is not less than their booVcarryin8 value. The remaining usefijl lives of the buildin85 exceed 50 years. The Glebe Land has been valued at a value that the Select Vestry deemed to represent the value of the land on the 31st of December 2023. 11) Investments Fixed-asset investments comprising investment properties, equities (ordinary shares), and RCB/CIT Unit Trusts are Initially recorded at cost and subsequently stated at fair value at each year's end date. Investments in unquoted investment5 are recorded at cost and assessed annually for impairment. 2. Transartlons with the Trustees No trustee received any remuneration during the year. No trustee or a person related to a trustee had any personal Iniere51 In any contiact or transaction eniere(J by the charliy (Jurlng The year. 3. Governance Costs Governance costs of £570 were incurred during the year, and £570 relates to fees paid to the independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts. 15