Parish of Tamlaght O'crilly Upper Tru8tses' Annual Report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2022 Charities Number. NIC104702
Parish of Tamlaght O'crilly Upper Annual report and flnancial ststements for the year ended 31 December 2022 Contents Pages References and administrative details of the Charity Trustees, report Independent Examiners Report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 9-13
Parish of Tamlaght O'crilly Upper References and administratlve detalls Charity Name.. Parish of Tamlaght O'crilly Upper Charity Registration Number. 104702 Contact Address: 15 Moyagoney Road Upperlands Maghera County Londondery BT46 5XN Tnistoos Mr WilliamAnderson Mr Archie Campbell Mr Trevor B Crockett Mrs Vicky Seviour£rockett Mr William Crockett Mrs Mary Graham Mr Trevor Jones Mrs Ruth Lamont Mrs Fiona Lennox Miss Hannah Lennox Mr James Lennox Mr Cecil Mccombe Mrs Jean Mccombe Mrs Meli&8a Mccombe Mr Trevor Mccombe Mrs Caroline Neely Prlnclpal Offico-bear•r8 Clergy Honorary Treasurer Honorary Secretary ReGtor's Church INarden People's Church Ivarden Rev Gary Millar Mrs Caroline Neely Mrs Vicky Seviour-crockett Mr Cecil Mccombe Mrs Caroline Nee Indepondent Auditor David Lyttle + Co Ltd 15 Meeting Street Magherafelt Co Londonderry BT45 8BN Prlnclpal BankerJ Danske Bank Donegall Square West Belfast BT16JS
Parish of Tamlaght O'crilly Upper Trustees, Annual Report for the year ended 3qSt December 2022 The Trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for the Church for the year ended 3151 December 2022 Objectlves and Activltles The charitable purpose of the Church of Ireland is the advanment of r6ligion. The principal function of the Parish of Tamlaght O'crilly Upper is to support the advancement of the Christian religion by promoting. through their work the whole mission of the Church, pastoral, evangelical, social and ecumenical. Being open to and engaging with society as a whole and offering support for those needing help and fundamental to the practical delivery of the benefits of Christianity. As a result of aGtivity in the pursuit of the advancement of tho Christian religion, the Parish ofTamlaght O'crilly Upper has custody of propety and of records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which in undertaken by the Select Vestry of the Parish ofTamlaght O'crilly Upper. Achlevements. Porforniance & Publlc Benefft The Parish holds public worship at a variety of ServiS each week throughout the church year- Holy Communion, Morning and Evening Prayer, Baptisms, Marriages and Funerals. There are seNices focussing on Advent. Christmas, Lent, Easter, Harves( Young Peoples Seniice etc. Thls year of 2022 things in our church lrfe had come back to our usual way of worshipping. The purpose of our charitable fund raising is not only for our own costs. for example the Building Fund, but also for a variety of needs, Bishops, Appeal. Leprosy. CMSI, Christian Ald and others. Our building fund has concentrated In the past on the practical rebuild of our Church Hall and now concentrates on the upkeep of the church and general Maintenan with ne*V windows being the nexi project Covid 19 has held up this work but will commence as soon as possible. At all times we keep in mind our Safe Guarding Trust policy, Health and Safety requirements and catering regulations. Financial Revlew The results for the year are set out on page 7, which the Trustees consider to be satisfactory. The reserves of the Parish are held for the advanment of its charitable purpose, other than restricted reseNes which are held for a designated purpose- see note 13. Golng Concem 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 2022 can be signed off as a going conM. Structure, Governance and Management Governlng Document and Constitutlon of the Charity Chapter111 of the Constitution of the chUh of Ireland govems Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees. Rocruitment and Appointmert of Select Vesty (Trustees) All members of the Church of Ireland who are over the age of 18 who are annual subs¢rTber5 of a sum not less an £50.00 per annum and are either resident within the parish or Itv& elsewhere but have been accustomed members of the congregation 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 Vesty is elected as part of this General Ve5ty meeting. The Select Vestry will hold their positions for a period of one year. Select Vesty members may be reelected annually and there is no limit on the number of tenns which may be served.
Parish of Tamlaght O'crilly Upper Trustees, Annual Report for tho year onded 31 December 2022 (continued) Statemént of Trustees. Responsibllities (contlnued> Organisational Structure The SelectV6Sty takes responsibilty for the managing of certain activities and decision makn'ng within the parlsh, The Select Vesty 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 twefve other members of the general vestry elected at the General Vesty Meeting. The Select Vesty Mting8 have been chaired by the rural dean Canon Colin Welsh In the absence of our rector Rev Gary Millar who has been ill. The Select Vesty meets at times fixed by the members of by the diocesan synod. Special meetings may be convened at any time by the chairperson or churchwardens. In 2022 the Select Vesty met several times through the year and the average attendance was 70%. Compllance with Public B•nefft The Parish has given careful consideration to the Charty Commission for Northern Ireland's guidance on public benefit to ensure that the actlvib'es entered into during the year have helped to achieve the Parish's objectives and activities, as well as providing public benefit. Statement of Tru8tees' Re8pon$lbllltles The Trustees are responslble for preparing the Trustees, Report and the statement of receipts and payments and statement of assets and liabilities in accordan wsth applicable law and regulations. The law applicable to chartttes In Northem Ireland with Income of than £250,IXIO requires the Trustees to prepare a statement of receipts and payments and a statement of assets and liabilities for each financial year. 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 &ts and liabilities of the Parish. They are also responsible for safeguarding the assets of the Partsh and hence for taking reasonable steps for the preventlon and detection of fraud and other irregularrtses. Slgned on Behalf of th• Trustees Rev Gary Millar Trustee Caroline Neely Trustee Date 19 May 2023
Parish of Tamlaght O'crilly Upper Independent Examin•fs Report to the Tfustees of Parish of Tamlaaht O'crilly Upper I report on the accounts of the Trust for the year ended 31 Drnber 2022, which are set out on pages 7 to 14. Respective responsibilitie8 of charity trustees and examlner As the charty's Trustees. you are responsible forthe preparation of the accounts in accordance with the Charities Act {Northem Sreland) 2008. It is my responsibility to: . examine the accounts under section 65 of the Charitses Act . follow the procedures kKI down in the generai DIreCOn5 gfven by the Commission under section 65{9)(b) of the Charities Act • State wh8ther parbcular rnatters hwrfe come to my attention. Basis of Independent examlnorfs report I have examined your charty accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general D1CtionS given by the Charity Commission for Northern Ireland under seGtion 65(9)(b) of the Charilies AGL My examinatlon Included a revlew of the accounting records kept by the charity and a comparison ofthe accounts psented wth those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity Trustees conGeming any such matters. My role is to state whether any material matters have come to my attention gprfing me cause to belleve". 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 Charitles Act 4. That there is further infomiation needed for a proper understanding of the accounts to be reached. Independent examlnerfs statement I have com ted my exa ation and have no concems in respect of the matters (1) to (4) listed above and,. in connectio ith following e Directh)ns of the Chaiity Commission for Northem Ireland. I hav8 found no matters that re drawing to y r attenb'on. phen McGeagh BA Hons FCA C for and on behalf of Davld Lyttje + Co L Chartered Accountants statutory Auditors 19 May 2023 15 Meeting Street Magherafelt Co Londonderry BT45 6BN
Parish of Tamlaght O'crilly Upper Receipts and Payments Account for the year ended 31 December 2022 Unrestricted R••tri¢tsd Funds Funds 2022 2022 Note Total Total 2022 2021 Recei Sustentation Plate collection Gift Aid Rebate Special Collections Building and maintenance fund Increase in Valuation of Investments Bank & Deposit interest Investment income Other receipts ReIpts regarding Partsh Organisations Total Recel 19,575.67 1,293.95 1.591.25 965.80 570.00 19.575.67 1,293.95 1,591.25 2,604.80 570.00 14,443.00 408.00 1,639.00 1,737.00 530.00 35.23 402.81 5.627.86 35.23 402.81 5.627.86 45.11 770.26 9,156.60 9,016.50 9.016.50 5.26 30,062.57 10,655.50 40,718.07 27,095.23 Pa ments Diocesan A•sessment Church Runnlng Costs Rectory Costs Hall Costs Admlnlstratlon Costs Charitable Donations Sunday School Costs Payments regarding Partsh Organisatlons Total Pa ments 18,885.00 6.612.35 2,552.14 480.00 1,681.45 6.00 18,885.00 6.612.35 2,552.14 480.00 1,681.45 1,580.00 18,336.00 9,291.84 2,261.82 459.00 1,877.67 640.00 10 11 1.574.00 12 4,135.29 4.135.29 682.06 30,216.94 5,709.29 35,926.23 33,548.39 Excess of Recelpts over Payments for the year before transfers (154.37) 4,946.21 4.791.84 (6,453.16) Capltal payments Transfers Excess of Receipts over Payments for the year 14 13 1154.37) 4,946.21 4,791 (6,453.16 Slgned on Behalf of the Tnrntees Rev Gary Mil Trustse Caroline N•oty Trustee Dats 19 May 20rJ
Parish of Tamlaght O'crilly Upper Statement of Assets and Liabiliti•s as at 31 December 2022 Notes Unrestrlcted Restricted Funds Funds 2022 2022 Total Funds Total Funds 2022 2021 Fund8 Reconciliation Bank and Cash at start of year Net movement in funds 25,976.61 (154.37) 9,732.74 35,709.35 42,162.51 4,946.21 4,791.84 (6,453.16) Bank and Cash at end of year 25.822.24 14,678.95 40,501.19 35,709.35 Bank & Cash Balances Current Accounts Deposlt Accounts Cash Total Cash Funds 25,822.24 14,678.95 40.501.19 25,822.24 14.678.95 40,501.19 OTHER ASSErs Investment Assets Investments in RCB I CIT Unit Trusts Total Investment Assets 275,297.93 275,297.93 275,297.93 272,913.75 275,297.93 272,913.75 Assots retalned for the Parish's own use Church Hall Rectory Glebe Land Glebe Cottage Flxtures and Fittsngs Total Assets retslned for the Parish's own use 310,681.58 310,681.58 310,681.58 216,000.00 216,000.00 216,000.00 9.956.90 9,956.90 9.956.9) 14 536,638A8 $36,638.48 536,638.48 Signed on Be alf of the Trustees Rev Gary Mi Trustee Caroline Neely Trustee Date 19 May 2023
Parish of Tamlaght O'crilly Upper Noto8 to tho financial ststomants for th• y•ar ended 31 Do¢emb•r 2022 1. Accountlng pollcles Set out below are the principal accounting Pol&S which have b8en adopted in the compilatK>n of the Receipts and Payments Account and the Statement of knets and Liabilities (a) ReGelpts and Payments Arxount All items of Incom8 and expenditure included WTthin the Receipts and Payments Account have been aoUnted for on a cash receipts basis. (b) Statement of Assets and Llabllltles (l) Assets rntalned for the Paiysh s own use The assets of the Parish retalned for ts own use comprise:_ Church Buildings and Gra4eyard Parish Hall Rectory Glebe Land Glebe Cottage Fixtures and fith'ngs The Church Buildings and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS102). These Heritage assets are not included in the statement of assets and liabilities as infomBtion on the cost or valuation is not available and such inf0mtiOn cannot be obtained at a cost comff£nsurate vmth the benefit to the us8rs of the accounts and to the parish. The Parish Hall, Rectory and Glebe Cottage have been recognised as their insurdnce value. Glebe land has been recognised at a value which the Select Vesty deem to represent the estimated fair value of the property at 1 January 2018. No depreaation has been provided on this building as the current estimated resldual value is not1&8S than its rryIng value and the remaining useful life currently exceeds 50 years. Fixtures and fittings are state at cosL ii) InVtments Fixed asset investrnents comprising inveslJnent properties, investments in equities (ordinary shares) and investment in RCBICIT Unit Trusts are initialty 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 ImpairrnenL
Parlsh of Tamlaght O'crllty Upper Notes to the flnan¢lal statements ft>r the year ended 31 December 2022 (contlnued) 2. Speclal Gollections UnrestrfGted Restrlcted Total Total Donor 2022 2022 2022 2021 Harvest Bishop's Appeal - Envelopes Christian Aid Poppy appeal Charis Fun Run CMSI Project TOTAL 965.80 220.00 215.00 55.00 94.00 780.00 275.00 1.639.00 1,185.80 215.00 55.00 94.00 780.00 275.00 1,060.00 87.00 140.00 100.00 350.00 965.80 3. Building and malntsnance fund Unrnstricted Restricted Total Total Donor 2022 2022 2022 2021 Hall fund donations TOTAL 570.00 0.00 570.00 570.00 530.00 530.00 4. Other recelpts Unrestrlcted Restrlcted Total Total Donor 2022 2022 2022 2021 Gift Aid - Small l)onations Scheme Glebe land letting Church of Ireland Gazettes NIE Wayleave Parish News subscriptions In Lieu of flowers Robert Holmes Donatlon Jill & Alan Ater Donatlon of Church Flowers Donation from Ladies Fellowship Graveyard fees Covid 2020 Rebate Sundry Derry & Raphoe Covrd Grant RCB Window Repairs Refund Bowling Club Donation TOTAL 2.308.00 125.00 12.45 220.00 2,308.00 125.00 12.45 220.00 2,308.00 120.00 265.00 1,760.00 80.00 50.00 310.00 330.00 1.528.00 351.41 503.00 330.00 1,528.00 351.41 503.00 4,263.60 250.00 6 627.86 250.00 5 627.86 9 156.60 10
Parish of Tamlaght O'crllly Upper Notes to the flnancial statements for the year onded 31 De¢ember 2022 (continued) 5. Recelpts regarding Parish Organlsatlons Unre8trlGted Restrlcted Total Total 2022 2022 2022 2021 Bowling Club Fund Ladies Fellowship Fund Tamlaght O'crilly Parish Vintage Group Fund TOTAL 600.00 600.00 0.26 8.416.50 9 016.50 8.416.50 9,016.50 5.00 5.26 6. Church running costs Unrnstrlcted Restricted Total Total 2022 2022 2022 2021 Electricty Insurance Innisrush Ststlonery & Magazines Vvater rates CCLI Ballymena Fire Ext5nguisher Repalrs TOTAL 3,040.54 1,759.11 728.48 161.21 180.00 457.76 285.25 3,040.54 1,759.11 728.48 161.21 180.00 457.76 285.25 6 612.35 1,997.30 1,650.98 744.73 152.03 83.00 4,663.80 7. Sunday School costs Unrestrlcted Re8tr1ctsd Total Total 2022 2022 2022 2021 Sundries TOTAL 8. Rectory costs Unre8trict8d Restricted Total Total 2022 2022 2022 2021 Rates Water Rectory Costs Kilrea (113) TOTAL 400.07 68.06 1,793.69 2.261.82 71.85 2,480.29 2 552.14 71.85 2.480.29 2,552.14
Parish of Tamlaght O'crilly Upper Notss to the flnanclal statements ft)r the year ended 31 December 2022 (Gontlnued) 9. Hall costs Unrestricted Restricted Total Total 2022 2022 2022 2021 Heatlng oil Sundries TOTAL 480.00 480.00 459.00 480.00 480.00 469.00 10. Admlnlstratlon c08ts Unrestricted Restrlctod Total Total 2022 2022 2022 2021 Bank fees Donation envelopes Gazettee Gift aid expenses Office expenses Accountancy Gift to Rev. Norrts & Mrs IAfjlson In Lleu of fiowers - Albert Moore Laptop purchased Confimiation Expenses Sundry TOTAL 77.00 133.59 120.00 424.13 7T.00 133.59 120.00 424.13 72.98 123.69 120.00 295.00 690.00 125.00 100.00 280.00 71.00 690.00 690.00 236.73 1,681.45 236.73 1.681.45 1877.67 11. Charftablo donatlons Total Total 2022 2022 2022 2021 LPOS CMSI The Poppy Appeal Charis Fun Run Christian Aid Bishop's Appeal - Envelopes Boys Brigade Girl Guides TOTAL 15.00 275.00 94.00 780.00 55.00 135.00 110.00 110.00 1574.00 15.00 275.00 100.00 780.00 55.00 135.00 110.00 110.00 1580.00 100.00 350.00 140.00 50.00 640.00 12. Payments rogarding Patsh Oryanisatlons unrestric Restricted Total 2022 2022 2022 2021 Bowllng Club Fund Ladies Fellowship Fund Tamlaght O'crilly Parish Vintage Group Fund TOTAL 905.79 905.79 50.00 632.06 3,229.50 4,135.29 4,135.29 682.06 12
Parish of Tamlaght O'crilly Upper F Notes to the flnanclal statements for the year ended 31 December 20221contlnuod) 13. Movement In Fund• At1Jan Incomlng Outgolng Transfers 2022 Resourc08 Resources At31 Dec 2022 Restrlcted lund8 Bowling Club Fund Tamlaght O'crilty Parish Vintage Group Fund Special Collections 1,367.48 600.00 905.79 1,061.69 13,380.26 237.00 8.193.26 8,416.50 172.00 1,639.00 9.732.74 10.655.50 3,229.50 1574.00 5,709.29 14,678.95 Unrestrlcted funds General Fund Designated Funds (Building and Maintenance Fund) 25,976.61 30,062.57 30,216.94 25,822.24 25.976.61 30,062.57 30.216.94 25.822.24 Total funds 35,709.35 40,718.07 35,926.23 40,501.19 es of Restrlcted Funds -Bowling Club.. This is a fvnd forthe use of the Bowling Club. - Ladies Fellowship Fund: This is a fvnd for the use of the Ladies Fellowship. -Tamlaght O'crilly Parish Vintage Group Fund: This fund is for the use of the Group. 14. Assets retalned for the Parfsh's own use chu h Hall Globa Land Flxtures & Flttlngs Total Opening cost at 1 Jan 2022 Addltlons Disposals 310,681.58 216,000.00 9,956.90 536,638.48 310,681.58 216,000.00 9.956.90 536,638.48 C108ing cost at 31 Dec 2022 310,681.58 216,000.00 9,966.90 536,638.48 15. Transactions with the Trusto•8 There were no transactions with the Trustees during the year. No trustee e1Ved any remuneration or relmbursement of expenses during the year. No trustee or a person related to a trustee h8d any personal interest in any contract or transaction entered into by the charity during the year. 13