Parish of Tamlaght O'crilly Lower
Saint Nossonus, Church, Innisrush
Trustees, Annual Report and Statement of Receipts and Payments
and Assets and Liabilities
For the year ended 31 December 2024
Charltles Number: NIC104699

Parish of Tamlaght O'crilly Lower, Saint Nossonus, Church, Innisrush
Annual report and financial statements for the year ended 31 December 2024
Contents
Pages
References and administrative details of the Charity
Trustees, report
Independent Examiner's Report to the Trustees
Receipts and payments account
Slalement of assets and liabilities
Notes to the financial statements
9-14

References and administrative details
Charity Name..
PortglenonellnnisrushlTamlaght O'crilly LowerlDerrylChurch of Ireland
Charity Registration N umber..
NIC104699
Contact Address..
2 Moneygran Road
Kilrea
Coleraine
Co Londonderry
BT515SJ
Northern Ireland
Trustees
Mr Mervyn Moore
Mr Warren Elgin
Mr Emerson Lowry
Mr Robin Clark
Mrs Margaret Clark
Mr Ray Moore
Miss Jean Rogers
Mrs Agnes Moore
Mrs Pearl Moore
Mr Richard Mulholland
Miss Heather Moore
Rev Gary Millar
Priric ipal Off ice-bearers
Clergy.
Honorary Secretary..
Hoiiorary Treasurer..
Rector's Churchwarden:
People's Lhurchwarden..
Rev Gary Millar
Mr Warren Elgin
Mr Robin Clark
Mr Mervyn Moore
Mr Warren Elgin
Independent Auditor
David Lyltle + Co Ltd
15 Meeting Street
Magherafell
Co Londonderry
BT45 6BN
Principal Bankers
Danske Bank
Donegall Square West
Belfast
BT1 6JS

P&qrisli ot. St. Nossonus, Innisrusli
Trustees, Annual Report for the year ended 31 December 2024
The Trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities
for the Church for the year ended 31 December 2024
Objectives and Activities
The charitable purpose of the Church of I reland is the advancement of religion.
The principal function of the Parish of Innisrush is to support the advancement of the Christian religion by
promoting through their work the whole mission of the Church, pa51oral, evangelical, social and ecumenical.
Being open to 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 Innisrush has
custody of property and of records, materials and artefacts of sig nificance lo the cultural and religious heritage
aiid maintenance of which is undertaken by the Select Vestry of the Parish of I nnisrush.
Achieveinents, Performance & Public Benefit
The Parish holds public worship at services each week throughout the year- Holy Communion, Morning and
Evening Prayer, Baptisms, Marriages and Funerals.
The purpose of our charitable fund raising is not only for our own costs, for example, building maintenance, but
also for a variety of needs (see donations in Financial Reporll. This is a tangible demonstration of our mission
and outreach.
Our Parish Hall is used regularly for the promotion of Church ethos- Café Church, Daffodil Tea and Coffee
Evening, Beetle Drive, Irish Stew and Entertainment, Auction, all events are open to parishioners and non-
parishioners as well as the wider community.
At all times we keep in mind our Safe Guarding Trust policy, Health and Safety requirements and catering
regu lations.
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.
Financial Review
The results for the year are set out in the Financial Report, which the Trustees consider to be satisfactory.
The reserves of the Parish are held for the advancement of its charitable purpose.
Going Concern
The Trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in
place lo ensure that the Parish can continue its activity and the financial statements for the year ended 31
December 2024 can be signed off as a going concern.

Parish of St. Nossonus, Innisrush
Trustees, Annual Report for the year ended 31 December 20241continued)
Structure, Governance and Management
Governing Document and Constitution of the Charity
Chapter I I l of the Constitution of the Church of Ireland governs Parishes and Parochial Organislion. The Select
Vestry members are the Charity Trustees.
Recruitment and Appolntment of the Select Vestry ITrustees)
All members of the Church of Ireland who are over the age of 18 who are resident within the parish or live
elsewhere but have been accustomed members of the congregation and may register as members of the
general vestry of the parish, allowing them to allend and vote at meetings of the general vestry and stand for
election to the Select Vestry. Meetings of the general vestry are held al least once a year. The Select Vestry is
elected as part of th is 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.
Organisational Structure
The Select Vestry is chaired by the incLimbenl or other member of the Clergy officiating in the parish. Select
Vestry Ireinbers are responsible for making decisions on mallers 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 lime by the chairperson or the churchwardens.
The Select Vestry takes responsibility for the managing of certain activities and decision making within the
parisli. The Select Vestry consists of the member of the clergy serving in the parish, any curate assistant I'the
curate"), the churchwardens, the glebe wardens and generally not more than twelve other members of the
general vestry elected at the General Vestry Meeting.
Compllance with Public Benefit
The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public
benefit to ensur'e that the activities entered into during the year have helped to achieve the Parish's objectives
and aLtivities, as well as providing public benefit.
Statement of Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Report and the statement of receipts and payments
and statement of assets and liabilities in accordance with applicable law and regulations.
The law applicable to charities in Northern I reland with income of less than £250,000 requires the Trustees to
prepare a statement of receipts and payments and a statement of assets and liabilities for each financial year.

Parish of St. Nossonus, Innisrush
Trustees, Annual Report for the year ended 31 December 2024 (contlnued)
Statement of Trustees, Responsibilities (continued)
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 safeg uarding 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
Reveren
Trustee
ry
Robin Clark
Trustee
Date. Ik-

Independent Examiner's Report to the Trustees of Parish of Tamlaght O'crilly Lower
I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 2 to 14.
Respective responsibilities of charity trustees and examiner
As the charity's Trustees, you are responsible for the preparation ofthe accounts in accordance with the Charities
Act (Northern 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 6519)(bl of
the Charities Act
state whether particular matters have come to my attention.
Basis of independent examiner's 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(9llbl 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
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 examiner's statemen
I liave com
leted my examination a
connectio
with following the Directi
that requ
drawing lo your attention.
ave no concerns in respect of the matters {1 } to14) listed above and, in
of the Charity Commission for Northern Ireland, I have found no matters
Hons FCA
for and on behalf of David Lyttle + Co Lt
Chartered Accountants
Statutory Auditors
Date
2*-tr -2ozr
15 Meeting Street
Magherafelt
Co Londonderry
BT45 6BN

Receipts and Payments Account for the year ended 31 December 2024
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
Total
Note
2024
2023
Recei
Freewill offerings
Loose collections
Special Collections
Gift aid rebate (including GASDS)
HMRC Gift aid interest
New hall building fund
Disabled Toilet Block fund
Bank & Deposit interest
Investment income
Other receipts
Receipts regarding Parish Organisations
Total Recei
ts
19,524.10
1,066.00
91.00
4,940.77
1g,524.10 19,296.00
1,066.00
770.20
787.00
553.50
4,g40.77
4,866.50
70.07
300.00
696.00
1,050.00
4,203.03
326.56
1,050.00
4,203.03
346.41
272.79
3,144.62 2,903.88
14,189.19 11,248.30
542.90
542.90
554.09
6,818.49 49,7g4.02 40,835.33
19.85
3,144.62
14,189.19
42,975.53
Pa
ments
Diocesan Assessment
Church & Hall Running Costs
Sunday School expenses
Administration Costs
Charitable Donations
Payments regarding Parish Organisations
Total Pa
ments
21,388.00
6,979.10
231.50
10,081.98
110.00
21,388,00 20,585.00
8,979.10
8,528.12
231.50
284.33
10,081.98 10,679,54
3g6.00
506.00
767.50
450.00
450.00
450.00
846.00 39,636.58 41,294.49
10
38,790.58
Excess of Receipts over Payments for
tlie year before transfers
4,184.95
5,972.49 10,157.44
{459.161
Capital payments
Capital Grant received Benefact grant
Traiisfers
8,425.47
9,208.03 17,633.50
2,100.00
Excess of Receipts over Payments for the year
(4,240.521 {3,235.541 (7,476.06)
1,640.84
Signed oli Behalf of the Trustees
Reveren
Trustee
Millar
Robin Clark
Trustee
Date: Ik< Lf- 30 ><

STATEMENT OF ASSETS & LIABILITES AS AT 31 December 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
Total
Funds
2024
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
27,812.21
27,463.31
55,275.52
{4,240.52) {3,235.54) 17,476.06)
53,634.68
1,640.84
Bank and Cash at end of year
23,571.69
24,227.77 47,799.46
55,275.52
Bank & Cash Balances
Current Accounts
Deposit Accounts
Cash
14,853.89
8,717.80
685.71
23,542.06
15,539.60 24.392.22
32,259.86
30,883.30
Total Cash Funds
12
23,571.69
24,227.77 47,799.46
55,275.52
OTHER ASSETS
liivestinent Assets
Investments in RCB I CIT Unit Trusts
Other unlisted investments
Total Investment Assets
110,152.17
110,152.17 107,895.66
14
110,152.17
110,152.17 107,895.66
Assets retained for the Parish's own
use
Glebe land
Car park
Equipment
Disabled Toilet Block
Total Assets retained for tha
Parish's own use
90,000.00
63,379.00
1,330.00
15,533.50
90,000.00 90,000,00
63,379.00 63,379.00
1,330.00
1,330.00
15,533.50
13
170,242.50
170,242.50 154,709.00
Signed on Behalf of the Trustees
Rever
Trustee
ary Millar
Robin Clark
Trustee
Date:

Notes to the financial statements for the year ended 31 December 2024
1. Accounting policies
Set out below are the principal accounting policies wh ich have been adopted in the compilation of the Receipts
and Payments Account and the Statement of Assets and Liabilities
{al Receipts and Payments Account
All items of income and expenditure included within the Receipts and Payments Account have been
accounted for on a cash receipts basis.
(bl Statement of Assets and Liabilities
The congregation has reviewed the basis on which it has prepared its accounts and in order that these are
prepared on a strict receipts and payments basis it has eliminated from its fund balances any funds which are
not held in bank or cash balances. Any other funds, which the congregation holds, in particular investments, are
disclosed on the Statement of Assets & Liabilities.
{il Assets retained for the Parish's own use
The asbets of the Parish, retained for ils own use comprise'.-
Church Buildings and Graveyard
Parish Ha51
Car Park
Glebe land
Disabled Toilet Block
The Church Building and Graveyard are deemed lo be Heritage assets as defined by the Charities SORP
I FRS1021. These Heritage assets are not included in the statement of assets and liabilities as information
on the cost or valuation is not available and such information cannot be obtained at a cost commensurate
with the benefit to the users of the accounts and to the parish.
The Parish Hall is not included in the statement of assets and liabilities as information on the cost or
valuation is not available and such information cannot be obtained at a cost commensurate with the
benefit lo the users of the accounts and to the parish.
The Glebe land has been recognised at a value which the select Vestry deem to represent the estimate
fair value of the property at 1 January 2017.
The value of the car park has been recognised at cost.
The value of the disabled toilet block has been recog nised at cost.
ii) Investments
Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and
investment in RC BIC IT Unit Trusts are initially recorded at cost and are then subsequently stated at fair
value at each year end date, Investments in unquoted investments are recorded at cost and are assessed
annually for impairment.

Notes to the financial statements for the year ended 31 December 2024 (continued)
2. Special collections
Unrestricted Restricted
2024
2024
Total
2024
Total
2023
Bishops, Appeal
Lent Boxes
Leprosy Mission
Poppy Appeal
TOTAL
300.00
200.00
110.00
86.00
696.00
300.00
291.00
110.00
86.00
787.00
240.00
276.00
91.00
37.50
553.50
91.00
3. New Hall building fund
Unrestrlcted Restricted
2024
2024
Total
2024
Total
2023
Donation
In lieu of flowers - Late Jean Mulholland
I n lieu of flowers - Late Ellen Clark
250.00
250.00
300.00
800.00
1050.00
800.00
1050.00
300.00
4. Investment Income
Unrestrlcted Restrlcted
2024
2024
Total
2024
Total
2023
RCB Glebe Sale interest
RCB investment income
Col Trustees investment income
TOTAL
2,866.83
200.03
77.76
3 144.62
2,866.83 2,642.86
200.03
184.40
77.76
76.62
3 144.62
2 903.88

Notes to the financial statements for the year ended 31 December 2024 (continued)
5. Other receipts
Unrestricted Restricted
2024
2024
Total
2024
Total
2023
Aluminium cans
Auction 2023
Baptism thanks offering
Burial & Grave Fees
Calander 2025
Clothing Bank
Coach to Londonderry
Daffodil tea
Donation
Doiialion - Barkley family Tyanee
Donation Calvin family repair fund
Donation - Harvest
Donation for Leprosy Mission
Easy Fund Raising
Energy support grant- Church
Energy support grant- hall
Kilrea for slationerylphotocopier
Tamlaght Upper for slationerylphotocopier
Land rental
Parish News
Pew Bibles
RCB revenue grant
Table Quiz
Treasure Hunt
Use of hall
Wedding thanks offering
TOTAL
60.00
2,100.00
60.00
2,100.00
80.00
2,805.00 2,075.00
2,725.00
672.00
280.00
430.00
2,805.00
2,725.00
672.00
280.00
430.00
1,196.00
460.00
50.00
50.00
100.00
30.00
100.00
53.88
600.00
600.00
981.71
981.71
1,300.00
530.00
578.00
667.00
200.00
100.00
350.00
385.00
440.00
180.00
150.00
150.00
14 189.19 11248.30
34.75
34.75
828.72
828.72
1,500.00
785.00
828.72
828.72
1,500.00
785.00
200.00
350.00
440.00
150.00
14 189.19
6. Recelpts regarding Parlsh
Organisations
Unrestricted Restricted
2024
2024
Total
2024
Total
2023
Sunday School Projects
TOTAL
542.90
542.90
542.90
542.90
554.09
554.09
7. Church & Hall running costs
Unrestricted Restricted
2024
2024
Total
2024
Total
2023
Church carpark lights
Ear piece for mic
Electricity
Fire protection
Insurance
Repairs painting Church
Painting Church plant hire
Sundry expenses
Topping Yew trees
Vestry carpets
Water rates
TOTAL
1,020.00
100.00
2,498,08
100.00
2,498.08
1,921.18
68.40
1,314.91
1,232.72
2,500.00 3,000.00
330.00
60.00
690.00
1,314.91
2,500.00
69.40
69.40
280.00
216.71
6,979.10
280.00
216.71
6,979.10
205.82
8 528.12

Notes to the financial statements for the year ended 31 December 2024 (continued)
8. Sunday school expenses
Unrestrlcted Restricted Restricted
2024
2024
2024
Total
2023
Easter eggs
Prizes
Selection Boxes
TOTAL
51.00
122.00
58.50
231.50
51.00
122.00
58.50
231.50
58.19
178.14
48.00
284.33
9. Administration costs
Unrestricted Restricted
2024
2024
Total
2024
Total
2023
Audit & accountancy
Bank fees
Bible notes
Calander 2025
Coach to Londonderry
Communion Wine
Confirmation Bibles
Coronation pens
Donation - Charlotte Dowie
Donation in lieu of flowers
First aid kits
Flowers Mothering Sunday
FWO Envelopes
Gifts
Grave invoice book
Grave register
Grave registration advert
Groundsmen
lope MagazinelFaithful Queen
I nlernet security
Kilrea Rectory 113 IT expenses
Kilrea Rectory 113 repairs
Kilrea Rectory 113 running costs
Kilrea 113 Church Robes
Office allowance
Ofganisl
Parish News article
Pew Bibles
Photocopier costs
Photocopier
Printing- Parish News
Slalionery & postage
Sundry expenses
Visiting preachers
TOTAL
720.00
147.93
720.00
147.93
690.00
131.59
13,99
615.00
380.00
615.00
380.00
22.50
110.96
69.60
100.00
30.00
9.98
150.00
150.00
36.00
259.38
36.00
259.38
259.38
100.00
114.00
114.00
17.00
120.00
600.00
120.00
600.00
600.00
58,57
34.99
34.99
152.00
152.00
641.65
157.00
1,238.28 2,131.83
106.67
300.00
300.00
1,950.00 2,200.00
51.99
49.99
626.48
418.33
810.00
1,100.00
485.35
34.gg
152.00
641.65
1,238.28
106.67
300.00
1,950.00
51.99
574.19
574.19
1,310.00
471.50
23.40
85.00
10,081.98
1,310.00
471.50
23.40
85.00
10,081.98 10,679.54
12

Notes to the financial statements for the year ended 31 December 2024 {continuedl
10. Charitable donations
Unrestricted Restricted
2024
2024
Total
2024
Total
2023
Bishops, Appeal
Church Army
Crosslinks
Irish Church Missions
Leprosy Mission
Poppy Appeal
Shoe Box appeal
Total
240.00
100.00
100.00
100.00
100.00
37.50
90.00
767.50
100.00
100.00
100.00
100.00
110.00
86.00
110.00
86,00
110.00
506.00
110.00
110.00
396.00
11. Payments regarding Parish
Organisations
Unrestricted Restricted
2024
2024
Total
2024
Total
2023
Sunday School Projects Donations
TOTAL
450.00
450.00
450.00
450.00
450.00
450.00
12. Movement in Cash Funds
At1Jan
Incoming
Outgoing Transfers
2024 Resources Resources
At 31 Dec
2024
Restricted funds
Special Collections
Sunday School
Church repairs fund
New Hall building fund
Benefact Capital grant - disabled
toilets
Disabled Toilet Block
Other amounts for specific
expenditure
696.00
542.90
396.00
450.00
300.00
385.71
292.81
2,905.00
22,165.50
12,905.001
1,376.56
23,542.06
2,100.00
(2,100.00)
9,208.03 5,005.00
4,203.03
27,463.31
6,818.49
10,054.03
24,227.77
Unrestricted funds
General Fund
27,812.21
42,975.53
47,216.05
23,571.69
27,812.21
42,975.53
47,216.05
23,571.69
Total funds
55,275.52
49,794.02
57,270.08
47,799.46
Pur
oses of Restricted Funds
Sunday School.. This is a fund for the use of the Sunday School for charitable projects
Church Repair fund.. This fund is to be used for Church Building repairs
New Hall Building Fund.. This is a fund to assist with the cost of building a new hall
Benefact Ca pita I gra nt.. This has been used for disa bled toilets
Disabled Toilet Block.. This has been used for disabled toilets
13

Notes to the financial statements for the year ended 31 December 2024 (continued)
13. Assets retained for the Parish's own uso
Disabled
Toilet
Block
Glebe Land
Car park Equipment
Total
Opening cost at 1 Jan 2024
90,000.00
63,379.00
1,330.00
154,709.00
Additions
Capital Grant
17,633.50
{2,100.00)
17,633.50
{2,100.00)
15,533.50
15,533.50
Closing cost at 31 Dec 2024
90,000.00
63,379.00
1,330.00
15,533.50
170,242.50
14. Investment Assets
CIT
Invostment
Repre$entatlve
Church Body
Total
Opening value at 1 Jan 2024
3,256.70
104,638.96
107,895.66
Chaiiges in valuation
Additions
Disposals
313.74
1,942.77
2,256.51
Closing value at 31 Dec 2024
3,570.44
106,581.73
110,152.17
15. Transactions with the Trustees
No trustee received any remuneration during the year except for one trustee who received payment of £13,326
for the building of a disabled toilet block.
The Parish paid a contribution of £2, 031.93 towards Kilrea rectory which is occupied by the Rector,
Running costs £1,238.28, repairs £641.65 and rectory IT expenses £152.
The Rector was paid £300 being office expenses payment.
16. Governance Costs
Governance costs of £300 were incurred during the year of which £300 relates to fees paid to the independent
examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts
14