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 De￿mber 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 ac￿Unting 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
P￿e 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 P0￿r
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
P￿e20f4
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 ar￿u￿ coNedlc
0.00
441.81
103.so
2LK).IXI
Poppy Appeal edl&*on
Sunday Sc*Krf)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
Be￿k and 8oc4ety interest
81.29
0.00
4. General Parish Incom•
2023
2022
PariBh rnagazlne d￿ati(￿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 txntr*iutions
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
R￿t land- G Flemlng
Rent la￿l- 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 h￿ting
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
c￿rIcal
(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
prin￿1. 16 W 2024
Parish of Desertmartin
2023
2022
1468.44)
{327.401
(2,421.49)
(2.081.14)
EQui￿￿nI. 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 t￿lId1￿j 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 ex￿3&$
1204.9)}
12.821.891
0.00
16. Donations to Charlties and Missions
2022
[k￿atiCrts to ott*r charitles
(694.20)
(946.81)
(74.501
0.00
Dcnations to Pwpy
17. Parlsh Groups
2023
2022
L*lb85 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 f￿ard
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