Desertmartin Parish Church of Ireland Trustees. Annual Report and Statement of Receipts and Payments, including Assets and Liabilities For the year ended 31st December 2024 Charities Number: NIC 104698
Desertmartin Parish (Church of Ireland) Annual report and financial statements for the year ended 31st December 2024 Contents Pages References and administrative details of the Charity Trustees, report Independent Examiners, Report to the Trustees Receipts and payments account 9-13 Statement of assets and liabilities 14-15 Notes to the financial statements 16
Desertmartin Parish (Church of Ireland) References and administrative details Charity Name: Desertmartin Parish (Church of Ireland) Charity Registration Number: NIC 104698 Contact Address: 25 Dromore Road, Desertmartin. Magherafelt, BT45 5JZ Trustees Mr David Austin Mrs Lois Austin (Treasurer) Mrs Barbara Hudson Mi55 Hilary Hutchinson Mrs Jacqueline Johnston Mrs Lois Kane Mr Harold Bradley Mr Samuel Hudson Mr Trevor Kingston Mr Andrew McKeown Mrs Pauline Taylor Mr John Woodward Mrs Claire Robb (Secretary) Rev Philip Benson (Chairperson) Mrs Elizabeth Whitaker Mr Stuart Whitaker Prlnclpal Offlce-bearers Clergylchairperson: Rev Philip Benson Treasurer: Mrs Lois Austin Rector's Church Warden: Mrs Elizabeth Whitaker People's Church Warden: Mr John Woodward Independent Examiner Ms Lorraine Craig 69 Churchill Road, Larne, BT40 2EW Bankers Dan5ke Bank, Branch Business. P.0. Box 182, Donegal Square West. Belfast. BTI 6JS
Trustees. Annual Report for the year ended 31° Dernber 2024 The trustees present the annual report and statements of Receipts and Payments. including Assets and Liabilities for Desertmartin Parish (Church of Ireland) for the year ended 315t December 2024. Objectives and Activities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function 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 to those who need help, are fundamental to the practical delivery of Christianity's benefits. As a 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 heritage. The select vestry of Desertmartin Parish maintains these. Achievements. Performance & Public Benefrt 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 IKnocklou8hrim). 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 Services and Advent Services, which all provide intimate and reflective environments for worship. All are welcome to attend our worship services. In addition to our regular services, some parish members are unable to attend church due to illne55 or age. Rev Benson regularly visits such parishioners to celebrate Holy Communion with them and to offer pastoral care and practical support, either in their homes, hospitals, or nursing homes. We have also introduced live streamin& allowing those unable to attend our services in person to participate from home. Thi5 15 particularly important for those who are housebound or unwell. At present, there are 80 families consisting of 164 individuals. The average weekly combined church attendance wa5 50, rising during special festivals. We celebrated one baptism during 2024, but no weddin85 or funeral3. In addition, the parish has hosted religious services in association with local community groups, including the Loyal and Masonic orders, such as 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 regTStered "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 all children of pre5chool/primary school age. We also hold regular Messy Church-style events throughout the year. which are open to the broader community and well attended. Children and young people are an essential part of our parish. Rev Benson has a regular children'5 addre55 during our worship Servi5, and children from the Sunday School participate in our monthly Worship Together servi5. Other Parish 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 event5 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 rnagazine keeps our parishioners informed about important matters affecting our parish and includes articles that deepen our knowledge and faith in Jesus. Mission and Evon elism The church supports mission partners and other local charities, such as Crosslinks. Bishops, Appeal, Tearfund. local food banks, Poppy Appeal, CMSI, and the Air Ambulance. Cross-communit Relationshi The Select Vestry continually works to improve relationships wlth other denomlnations, partlcularly 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, organlse jolnt events and shared services, and represent their congregations in the public sphere by raising concerns about soclal Issues. In addition, many of the activities and events we org3ni5ed durin8 the year were supported by all communty sectors, and everyone was welcome to share in our activities and 5ervice5. The 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 activrtie5. Termoneeny Parish assists with a share of our rectory costs and parochial expenses. Diocesan S nod Representatives of the parish sit on the Derry and Raphoe Diocesan Synod, providing 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, reinforcing Christian values. and providing practical sUPPOrt to Struggling local families through Desertmartin Parish Church's partnerships with specialist support organisations. Our Child Protection
Policy is in accordance with the Safeguarding Trust policies of the Church of Ireland. We confirm that we have mitigated any potential harm arising from the parish's activitie5 by adhering to the reqU1MentS 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 activtties and provided public benefrt. Financial 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. They 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 2024 can be signed off as a going COnrn. Structure. Governance and Management Governlng Document and Constltutlon of the Charlty Chapter 111 of the Church of Ireland Constitution governs Parishes and Parochial Organisations. The Selett Vestry members are the Charity Trustees. Recrultment 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 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 employer's clergy pension contribution. No other trustee receives remuneration, reward, or other private benefit for carrylng out ihelr trustee responslbility. Organisational Structure The select vestry is responsible for the day-to-day management of the parish. The Selert Vestry consists of the members of the clergy serving in the parish, any curate assistant {"the curate"), the churchwardens, the glebe wardens and generally not more than twelve other rnembers of the general vestry elected at the Easter Vestry.
The select vestry is chaired by the parish's incumbent or other clergy member ofPiciating. Its members are responsible for making decisions on matters of general concern 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 anytime. In 2024, the Select Vestry met 9 time5, with an average attendance of 93%. Compliance wfth Public Beneflt Desertmartin Parish has carefully considered the Charity Commission for Northern Ireland's 8uidance on public benefit to ensure that the activities entered during the year have helped to achieve the Parish's objettives and activities 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 charities in Northern Ireland with an Income of less than £250,000 requires the trustees to prepare a staternent of receipts and payments, and of assets and liabilities, for each financial year. The trustees are responsible for keeping accounting records sufPicient 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: v Philip Benson Treajurer: Mr3 Lo13 Au3tln Date: 28th October 2025
Independent Examiners, Report to the Trustees of Desertmartin Parish (Church of Ireland) I report on the accounts of the above Trust for the year ended 31st December 2024. Respective responsibilities of charity trustees and examiner As the charity's trustees, you are responsible for preparing the accounts in accordance with the Charities Act {Northern Ireland) 2008. It is my responsibility to: o 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{9llbl of the Charities Act o state whether particular matters have come to my attention. Basls of the 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{91(bl of the Charities Act. My exarnination included a review of the charity's accounting records 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 account5 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 {11 to (41 listed above, and in connection with following the Directions of the Charity Commission for Northern Ireland, I have found , o mattfwhat uire drawing to your attention. Name: Ms Lor Date: 28th October 2025 e Cra18 Address: 69 Churchill Ro arne, BT40 2EW
Receipts and Payments Page1 of5 Printad.. 30 Octob&r 2025 Parish of Desertmartin Period.. 0110112024 to 3111212024 Notes Unrestricted Restricted Ell(k)vfflnt 2024 2023 Receipts Voluntary Giving Extraordinary General Income InYe5tment Income General Parlsh Income Fundraising Events Property Related Income Other Funds Raised Parish Groups 43,968.32 2,1(Ki.C 216.07 5.159.30 19,571.76 7,8n.82 406.27 655.15 44,623.47 2,1(Kl.( 506.73 5,159.30 19.571.76 7,872.82 406.27 1.386.C(J 81,626.35 43,890.10 43,863.96 377.62 19,546.03 14,438.12 6,092.77 290.66 1,386. 2.331.81 490.74 128,699.34 Totol Rffceipts 79.294.54 Payments Repair51Upkeep Staffing Costs Llght. Heat and Power Dlocesan Levles General Parochial Oyerheads Parochlal Mlnlstry Overtheads Flnancial and Professional Costs Fundraising Costs Donatlons to Charltles and Mlsslons Parlsh Groups 121.092.06) I3,2.1) 11,589.471 135.376.CKI} 15,390.841 12.238.81) 1451.45) 13,807.361 115.(1)I 121,107.061 169,757.241 13,260.801 150.001 11,589.471 11,504.761 135.376.CKII 135.050.001 15,390.841 16,096.471 12,499.601 14,436.301 1451.451 11,246.981 13,807.361 13,026.791 1777.651 11,715.51) 11,702.381 1628.731 (75,962.61) (123,512.781 10 11 12 13 14 15 16 17 18 12&J.791 1677.65) 11,702.38} (2,655.821 Total Payments 173,306.79) Excejs of R•celptsLv•r payn13 b•forn trrf*ts 5.9•7.75 24.019 5.M3.74 S.la6.J6 Transfers Excess of RKeipts over Payments 5,987.75 1324.01) ,663.74 5,186.56
Receipts and Payments Parish of Desertmartin Page2of5 Pnntad: 30 Octobar 2025 1. Voluntary Glvlng 2024 2023 Weekly envdope5 Annual donations Other general donatlons LC Collection5 Standing orders Gift day5 Gift aid Lix recovered- regular gmng Donations for specific wrpose5 Bishops Appeal annual collection Bishop5 Appeal response collect1($ Poppy Appeal collection nday charity collertiOfL% 20,924.94 520.(J) 25.(K) 1,169.05 8.29).(KJ 5,865.iJ) 6.499.33 1,042.65 190. 22,139.28 50.( 1,478.66 7,459.00 5,420.(KI 5.228.65 419.20 350.(M) 441.81 103.50 2C(I.(K) 137.50 44.623.47 43.8(X).10 2. Extraordlnary General Income 2024 2023 Non.recurring onfroff grants Vlntaqe Rally grants Rural Hall Grant Scheme 525.IXI 1,575.Q) 1,680.CI) 945.Q) 41,238.96 43.863.96 3. Investment Income 2024 2023 Dlvfdends Bank and building soclety interest 88.18 418.55 81.29 296.33 506.73 377.62 4. General Parlsh Income 2024 2023 Parish magazine (JyTrations Funeral ¢S)natlons Graveyard fees Parish dinner C¢mtrlt)ns Termoneeny parLKhial share TernneenY rectory share Rate5 refund Training cost contributions 215.LXI 230.(M) 30.(KJ 1,9. 500.00 3,591.15 13.216.04 38.84 70.CKJ 392.50 2,741.55 1,780.25 5.159.30 19,546.03 5. Fundraising Events 2024 2023 Speoal Fundraising Events Vintage Rally Vintage Rally - sponsorship (217121 Vintage Rally - sp)nsorship {2023) Vlntage Rally- SWVAKshlp {2(r24) Tln can coll 2,409.60 8.510.16 5,147.12 4,815.CQ 3.780. 4,645.tKI 3.585.iX) 276.CQ Parish quiz 422.C 420.00
Receipts and Payments Page3of5 Printod.. 30 Ociobar 2025 Parish of Desertmartin 19.571.76 14.438.12 6. Property Related Income 2024 2023 Rent from land5 or l)uildings Church hall lettings - charitale objectives Sexton's hcNJse rent Rent land - W Hutrhlnson Rent land - G Flerning Rent land - S Marron Rent land . tÈsertrrHrtin FC 952.78 120.C(J 4.160.04 450.ry) 4,160.04 450.1 360. 1,450.(KI 51X).IXI 1,CiKI.(L) 7,8n.82 6,092.77 7. Other Funds Ralsed 2024 2023 Sundry Inc 406.27 406.27 8. Parlsh Groups 2024 21T13 BowLin8 Club Income Ladles Gulld Inc{e 275.( 1.111.11) 4W.74 1,386.Cil 490.74 9. Repalrslupkeep 24 2023 Church repairs and maintenance Church light and pjwer Church broadband Church decoration Hall repa1 and malntenance Hall light and kMIV+pr Rectory repalr5 and malntenarKe Rectory heatlng Bulldln£ repalrs and maIntenae Building light and power Upkeep of grwn(ts Upkeep of graveyard 112.861.60} {1,873.iJ)) 1377.10) I,865.) 137,992.iJ)) {102.25) 14,042.00) {3,785.00) 1898.Cll) {1.140.291 {1,588.50) 1358.361 (11,719.¢J)) {231.641 1662.401 12,911.(Kll 1170.WI 1969.761 ai 11,285.401 (1,211.(Kll 121.107.1)61 (4,821.001 (69,757.24) 10. Staffln8 Costs 2024 2023 Clerical Lay 11.260.80} (2,CKQ.CKJ) (50.Cill 13,260.80) (So.)} 11. Llght, Heat and Power 2024 2023 Rate5 Water Rates 11,489.13) (1W.341 (1,317.18) {187.58
Receipts and Payments Page4of5 Printed: 30 October 2025 Parish of Desertmartin {1,589.47) 11.504.76) 12. Dlocesan Levles 2024 2023 Di(K&in Lw . Stsndard 135.376.(Xll {35.050.() {35.376.LKII (35,050.) 13. General Parochial Overhead5 2024 2023 rr software Photocopying Phot(Kopier lease Equipment - servicing and repair5 Equlpment - new Insurances {462.12) (611.31) (468.44) (240.) (1,373.(M)) {2,235.97) {5,390.84) {798.() 1468.441 1327.40} 12,421.491 12,081.14) 16,096.47) 14. Parochlal Mlnfstry Overheath 2024 2023 Other worshlp related costs Clergy and stafl trainin8 Communlty Lwllthng actfvlty Sunday Schwl Par15h dinner expenses CMuni0n ware 574.371 {233.73) {420.(KI) 1369.70) 1387.73) {1,140.00) (1,885.141 1513.311 IZ16.921 11.195.001 {2,499.601 (4,436.301 15. Flnanclal and Professlonal Costs 2024 2023 Audit and acctyjntancy Legal fees Other professional fees Bank fees and charge5 1570.001 1396.th)1 150.CQ) 1131.981 1269.47} 1280.981 1451.45} 11,246.981 16. Fundralsing Costs 2024 2023 Fundraising costs Vintage Rally expense5 (201.50) 13.605.86) 1204.901 12,821.89} {3.807.36) 13,026.791 J. UVllaLIVII3 LV Liiai ILie3 aiiu MlSSlUIIS 2024 2023 tk)nations to other charities Donation5 to Bishops AptEal t¥)nation5 to Pijppy Appeal {427.651 1350.fAIi {694.201 {946.81) {74.501 {1.715.511 1777.65) 18. Parlsh Groups Z024 2023
Receipts and Payments Page5of5 Printed.. 30 Octobar 2025 Parish of Desertmartin 2024 2023 Pthwiing Club expenses Ladies Guild experfjes {296.24) 11.4LY+.14) (82.581 (546.15) 11,7(ll.38) 1628.73}
Statement of Assets and Liabilities Parish of Desertmartin Page1of1 Printed." 29 October 2025 As of 29 October 2025 Unrestricted funds Restricted fund5 En¢knmnt fund5 2024 2023 Bank & Deposit Balances Bank & deposit balance5 brought fon¥ard Excess of Receipts over paents for the year Transfers betiyeen funds 54,754.36 5.987.75 19,198.06 (324.01 } 73,952.42 5.663.74 68,765.86 5,186.56 Bank & deposit balance5 carrled forward 1,742.11 18,874.05 79.616.16 73.952.42 Investfflent A55et5 CIT Unlt Trusts 242.14 242.14 220.86 RCB Unit Trusts 14,401.88 14,401.88 14,139.37 Assets Retained for Charity's Own Use Parish Hall 174.920.79 6KI.697.63 62.016.18 127,368.45 125,(NJ).111 174.920.79 680,697.63 62,016.18 127,368.45 125.C¥XI.thI Rectory Sextons House School House Glebe Land IFarm)
Bank Balances st 1st January 2024- 31 December 2024 Opening Balance Closing Balance 31" December 2024 Increase/Decrease st l January 2024 £26,595.00 Sustention Account {Nol Account) General Account {No2 Account) Farm Account £26.907.87 + £312.87 £11,064.38 £11.226.70 + £162.32 £7,825.05 £10,585.05 + £2760 {No3 Account) Church Hall Account {No4 Account) Investment Account £9,723.43 £12.177.70 + £2,454.27 £17.066.11 £17,355.93 + £289.82 Bowling Club Account £842.53 £821.29 - £21.24 Ladies Guild Account £835.92 £541.62 - £294.30 Total Bank Balances £73,952.42 £79.616.16 + £5,663.74 Signed on Behalf of the Trustees Chairperso Rev Philip Benson Treasurer: Mrs Lois Austin Date: 28th October 2025
Notes to the financial statements for the year ended 31st Deomber 2024 Accounting Policies Set out below are the principal accounting policies adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and tiabilities. (a) Recelpts and Payments Account All income and expenditure items induded wtthin the Receipts and Payments Atcount have been accounted for on a cash receipts ba5iS. {bl Ststement of Assets and Liabilltie5 {11 Assets retalned for the Parfsh's own use The assets of the Parish. retained for its own use. comprise- Church Building and Graveyard Parish Hall Glebe House {rectoryl Sexton's House School House Glebe Land The Church Building and Graveyard are deemed to be Heritage assets as def5ned by the Charities SORP IFRS102}. These Heritsge assets are not Included in the statement of assets and liabllltSes as information on the cost or valuation is not available, and such information cannot be obtalned at a cost commensurate with the benefltto the users ot the accounts and the parish. The Parish Hall was built in 1981. There are no reliable records of its construction cost, and the valuation approach for such a building lacks sufficient reliability- Therefore. the building does not need to be recognised in our statement of assets and liabilitie5. However. we have provided the insurance value placed on it by our insurers. The Glebe House Irectoryl. Sexton's House, and School House are recognlsed at cost based on the insurance value. which the Select Vestry deems to represent the value of the properties on 1st January 2024. The Select Vestry maintains these buildin8s in 8ood repair, and the current estimated residual value is not less than their bookJcarryin8 value. The remainin8 useful lives of the buildings 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 2024. 11) Investments Fixed-asset investments comprising investment properties, equities (ordinary shares), and RC8/CIT Unit Trusts are initially recorded at cost and subsequently ststed at fair value at each year*nd. Unquoted investments are recorded at cost and assessed annually for impairment. 2. Transartlons wlth the Trustees No trustee received any remuneration during the year. No trustee or a person related to a trustee had any personal interest in any contract or transartion entered into by the tharity during the year. 3. Governance Costs Governance costs of £0 were Incurred during the year. including £0 in fees paid to the independent examiner. Governance costs are included wÉthin Administration costs in the Receipts and Payments Accounts.