Parish of Tamlaght O'crilly Upper
Trustees, Annual Report and Statement of Receipts and Payments
and Assets and Liabilities
For the year ended 31 December 2023
Charltlos Number: NIC104702

Parish of Tamlaght O'crilly Upper
Annual report and flnanclal statements for the year ended 31 December 2023
Contents
Pages
References and administrative details of the Charity
Trustees, report
Independent Examiner's Report to the Trustees
Receipts and payments account
ststement of assets and liabilities
Notes to the financial statements
9-14

Parish of Tamlaght O'crilly Upper
References and administrative detalls
Charity Name:
Parish of Tamlaght O'crilly Upper
Charity Registration Number:
104702
Contact Address:
15 Moyagoney Road
Upperlands
Maghera
County Londonderry
B T46 5XN
Trustees
Mr William Anderson
Mr Archie Campbell
Dr Sylwia Rowe
Mrs Vicky Seviour-Crock8tt
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 Melissa Mccombe
Mr Trevor Mccombe
Mrs Caroline Neely
Prlnclpal Offlce-bearers
Clergy
Honorary Treasurer
Honorary Secretary
Rectorfs Church Warden
People's Church Warden
Rev Gary Millar
Mrs Caroline Neely
Mrs Vicky Seviour-crockett
Mr Cecil Mccombe
Mrs Caroline Neely
Independent Audltor
David Lyttle + Co Ltd
15 Meeting Street
Magherafelt
Co Londonderry
BT45 6BN
Prlnclpal Bankers
Danske Bank
Donegall Square West
Belfast
BT16JS

Parish of Tamlaght O'crilly Upper
Trustees. Annual Report for the year ènded 31st December 2023
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 2023
Objectlves and Actlvlties
The charitable purpose of the Church of Ireland is the advancement of religion.
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 deliv8ry of the benefits of Christianity.
As a result of activity in the pursuit of the advancement of the Christian religion, the Parish of Tamlaght O'crilly
Upper has custody of property 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 of Tamlaght
O'crilly Upper.
Achlevements, Performance & Publlc Beneflt
The Parish holds public worship at a variety of services each week throughout the church year- Holy
Communion, Morning and Evening Prayer, Baptisms, Marriages and Funerals. There are services focussing
on Advent, Christmas, Lent, Easter, Harvest, Young Peoples Service etc.
This year of 2023 things in our church life had come back to our usual way of worshipping. A special service to
C81ebrate the Coronation of our new Monarch King Charles111 was held in May and was attended by the Lord
Lieutenant and Deputy for County Londonderry. In June Bishop Andrew Forster led the service of confirmation
of sixteen young people and adults.
The purpose of our charitable fund raising is not only for our own costs, for exampla the Building Fund, but also
for a variety of needs, Bishop's Appeal, Leprosy, CMSI, Christian Aid and others.
Our building fund has concentrated in the past on the practical rebuild of our Church Hall and now concentrates
on tha upkeep of the church and general maintenance with new windows being the next project. There are
seven windows in total and four so far have been replaced. The other three are to be done in due course.
At all times we keep in mind our Safe Guarding Trust policy, Health and Safety requirements and catering
regulations.
Flnanclal Revlew
The results for the year are set out on page 7, which the Trustees consider to be salisfactory.
The reserves of the Parish are held for the advancement of its charitable purpose, other than restricted
reserves which are held for a designated purpose - see note 13.
Golng Concern
The Trustees h8ve raviewed the budgets for the year ahead and are satisfiad that there are adequate funds in
place to ensure thal the Parish can continue ils activities and the financial statements for the year ended 31
December 2023 can be signed off as a going concern.
Structura, Governance and Management
Governlng Document and Constitutlon of the Charlty
Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select
Vestry members are the Charity Trustees.
Recruitment and Appolntment of Select Vestry (Trustees)
All members of the Church of Ireland who are over the age of 18 who are annual subscribers of a sum not less
than £50.00 per annum and are either resident within the parish or live 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 th8 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.

Parish of Tamlaght O'crilly Upper
. Trustees, Annual Report for the year ended 31 December 2023 (continued)
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 Ihe number of terms which may be served.
Organlsatlonal Structure
The Select Vestry takes responsibility for the managing of certain activities and decision making within the parish.
The Select Vestry 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 ￿e1ve other members of the General Vestry
elected at the General Vestry Meeting.
The Select Vestry meetings have been chaired by our rector the Rev Gary Millar.
The Select Vestry 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 2023 the Select Vestry met five times through
the year and the average attendance was 70°/0.
Compllance wlth Publlc Benefft
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,
Statement of Trustees, Responslbllltles
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 regulatlons.
The law applicable to charities in Northern Ireland wlth 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 flnancial 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 al any time the assets and liabilities of the Parish, They are
also responsible for safeguarding the assets of the Parish and hence for taking reasonable steps for th8
prevention and detection of fraud and other irregularities.
Slgned on Behalf of the Trustees
Rev Gary Mlllar
Trustee
Carollne Neely
Trustee
Date 22 Aprll 2024

Parish of Tamlaght O'crilly Upper
.Independent Examlner's Report to the Trustees of Parish of Tamlaght O'crllly Upper
I report on the accounts of the Trust for the year ended 31 December 2023, which are set out on pages 7 to 14.
Respectlve responslbllltles of charity trustees and examlner
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 65{9)(b} of
the Charities Act
stste whether particular matters have come to my attention.
Basls of Independent examlner's report
I have examined your charity accounts as required under section 65 of Ihe Charilles 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 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 informatlon needed for a proper understanding of the accounts to be reached.
Indepen
I have
conn
that
ent examlnerfs statement
pleted my ex
mination and have no concerns in respect of the malters11) to14) listed above and, in
n with followin
the Directions of the Charity Commission for Northern Ireland, I have found no matters
ire drawing to y
r attention.
eq
Stephe
McGeagh BA Hons FCA C
on behalf of Davld Lyttle + Co
Chartered Accountants
Statutory Audltors
22 Aprll 2024
15 Meeting Street
Magherafelt
Co Londonderry
BT45 6BN

Parish of Tamlaght O'crilly Upper
Receipts and Payments Account for the year ended 31 December 2023
Unrestrlcted Restrlcted
Funds
Funds
2023
2023
Note
Total
Total
2023
2022
Recel ts
Sustentation
Plat8 collection
Gift Aid - Small Donations Scheme
Special Collections
Building and maintenance fund
Bank & Deposit interest
Investment income
Other receipts
Receipts regarding Parish
Organisations
Total Recel ts
18.912.94
1,397.24
1,848.74
1,090.20
10,520.00
44.81
369.36
4,371.65
18,912.94
1,397.24
1,848.74
3,537.30
10,520.00
44.81
369.36
4,371.65
19,575.67
1,293.95
1,591.25
2,604.80
570.00
35.23
402.81
5,627.86
2,447.10
15,017.94
15,017.94
9,016.50
38,554.94
17,465.04
56,019.98
40,718.07
Pa
ment8
Diocesan Assessment
Church Running Costs
Rectory Costs
Hall Costs
Administratlon Costs
Charitable Donations
Sunday School Costs
Payments regarding Parish
Organisations
Total Pa
ments
20,585.40
7,216.90
2,517.34
566.82
2,216.14
500.00
95.00
20,585.40
7,216.90
2,517.34
566.82
2,216.14
2,978.80
95.00
18,885.00
6,612.35
2,552.14
480.00
1,681.45
1,580.00
10
11
2,478.80
12
20,252,04
20,252.04
4,135.29
33,697.60 22,730.84
56,428.44
35,926,23
Excess of Recelpts over
Payments for the year before
transfers
4,857.34 {5,265.80)
(408.46)
4,791,84
Capltal paymants (Church Wlndows)
Transfers
Excess of Recelpts over
Payments for the yaar
(15,360.00) (15,360.00)
15,360.00
15,360.00
15
13
4,857.34 (5,265.80)
(408.461
4.791.84
Slgned on Behalf of the Trustees
Rev Gary Mll
Trustee
Carollne Neely
Truste8
Date 22 Aprll 2024

Parish of Tamlaght O'crilly Upper
Statement of Assets and Liabllities as at 31 December 2023
Notes
Unrestricted Restrlcted
Funds
Funds
2023
2023
Total
Funds
Total
Funds
2023
2022
Funds Reconcillatlon
Bank and Cash at start of year
Net movement in funds
25,822.24 14.678.95 40,501.19 35,709.35
4,857.34 {5,265.801
1408.46)
4,791.84
Bank and Cash at end of year
30,679.58
9,413.15 40,092.73 40,501.19
Bank & Cash Balances
Current Accounts
Deposit Accounts
Cash
Total Cash Funds
30,679.58
9,413.15 40,092.73 40,501.19
30,679.58
9,413.15 40,092.73 40,501.19
OTHER ASSETS
Investment Assets
Investments in RCB I CIT Unit Trusts
Total Investment Assets
15
275,297,93
275,297.93
268,440.99 275,297,93
268,440.99 275,297.93
Assets r•taln•d for the Parlsh's own
use
Church Hall
Rectory
Glebe Land
Glebe Cottage
Fixtures and Fittings
Total Assets retalned for
the Parlsh'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
9,956.90
14
536,638.48
536,638.48 536,638.48
Slgned on
ehalf f Ihe Trustees
Rev Gary
Trustee
Carollne Neely
Trustee
Date 22 Aprll 2024

Parish of Tamlaght O'crilly Upper
Notes to the flnanclal statements for the year ended 31 December 2023
1. Accounting policies
Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts
and Payments Account and the Statement of Assets and Liabilities
(a) Recelpts 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.
(b) Statement of Assets and Llabllllles
(l) Assets retalnod for the Parlsh's own use
The assets of the Parish retained for its own use comprise:.
Church Buildings and Graveyard
Parish Hall
Glebe Land
Fixtures and fittlngs
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
information on the cost or valuation is nol 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 has been recognised at Its Insurance value. Glebe land has been recognised at a value
which tha Select Vestry deem to represent the estimated fair value of the property at 1 January 2018.
No depreciation has been provided on this building as the current estimated rasidual value is not less
than its carrying value and the remaining useful life currently exceeds 50 years.
Fixtures and fittings are state at cost.
11> Investments
Fixed asset investments comprising investment properties, investments in equities {ordinary shares) and
Investment in RCBICIT Unil Trusls are initially recorded at cost and are then subsequently slated at fair value
al each year end date. Investments in unquoted investments are recorded at cost and are assessed annually
for impairment.

Parish of Tamlaght O'crilly Upper
Notes to the financlal statements for the year ended 31 December 2023 {contlnued)
2. Speclal collectlons
Unrestrlcted Restrfcted
Total
Total
Donor
2023
2023
2023
2022
Harvest
Bishop's Appeal - Envelopes
Christian Aid
Poppy appeal
Charis Fun Run
CMSI Prolect
Derry & Raphoe Ministry Teaching
Youth Enrolment Collection
TOTAL
1,090.20
152.00
527.30
490.60
100.00
515.00
1,242.20
527.30
490.60
100.00
515.00
1,185.80
215.00
55.00
94.00
780.00
275.00
474.20
188.00
2,447.10
474.20
188.00
3,537.30
1 090.20
2,604.80
3. Bulldlng and malntenance fund
Unrastrlcted Restrlcted
Total
Total
Donor
2023
2023
2023
2022
Hall fund donations
Vintage Group
TOTAL
520.00
10,000.00
10,520.00
520.00
10,000,00
10,520.00
570.00
570.00
4. Othor racelpts
Unrestrlcted Restrlcted
Total
Total
Donor
2023
2023
2023
2022
Glebe land letting
Church of Ireland Gazettes
NIE Wayleave
Parish News subscriptions
Graveyard fees
Covid 2020 Rebate
Sundry
Derry & Raphoe Covid Granl
Derry & Raphoe Grant
Bowling Club Donation
TOTAL
2,308.00
145.00
13.65
205.00
400.00
2,308.00
145,00
13.65
205.00
400.00
2,308.00
125.00
12.45
220.00
330.00
1,528.00
351.41
503.00
383.00
383,00
667.00
250.00
4,371.65
667.00
250.00
4,371.65
250.00
5,627.86
10

Parish of Tamlaght O'crilly Upper
,Notes to the flnancial statements for the year ended 31 December 2023 {contlnued)
5. Recelpts regarding Parlsh
Organisatlons
Unrestrlcted Restrlcted
Total
Total
2023
2023
2023
2022
Bowling Club Fund
Ladies Fellowship Fund
Tamlaght O'crilly Parish Vintage
Group Fund
TOTAL
1,465.80
1,465.80
600.00
13,552.14
15 017.94
13,552.14
15 017.94
8,416.50
9,016.50
6. Church runnlng costs
Unrestrlcted Restrlcted
Total
Total
2023
2023
2023
2022
Electricity
Insurance
Innisrush Stationery & Magazines
Water rates
CCLI
Ballymena Flre Extinguisher
Repairs
Sundry
TOTAL
3,296.38
1,880.77
981.71
175.28
161.00
513.20
118.56
90.00
7,216.90
3,296.38
1,880.77
981.71
175,28
161.00
513,20
118.56
90.00
7 216.90
3,040.54
1,759.11
728.48
161.21
180.00
457.76
285,25
6,612.35
7. Sunday School costs
Unrestrlcted Re3trl¢téd
Total
Total
2023
2023
2023
2022
Sundrles
TOTAL
95.00
95.00
95.00
95.00
8. Rèctory cost8
Unrestrlcted Restrlctad
Totsl
Total
2023
2023
2023
2022
Rates
Water
Rectory Costs Kilrea (113)
TOTAL
76.51
2,440.83
2,517.34
76,51
2,440.83
2,517.34
71.85
2,480.29
2,552.14

Parish of Tamlaght O'crilly Upper
Not8S to the flnanclal statements for the year ended 31 December 2023 {continued)
9. Hall costs
Unrestricted Restrlcted
Total
Total
2023
2023
2023
2022
Heating oil
Sundries
TOTAL
566.82
566.82
480.00
566.82
566.82
480.00
10. Admlnlstratlon costs
Unrèstrlcled Restrlcted
Total
Total
2023
2023
2023
2022
Bank fees
Donation envelopes
Gazette
Gift aid expenses
Office expenses
Accountancy
Confirmation Expenses
Sundry
TOTAL
89.03
95.75
135.00
214.67
295.00
750.00
69.35
567.34
2 216.14
89.03
95.75
135.00
214.67
295,00
750.00
69.35
567.34
2,216.14
77.00
133.59
120.00
424.13
690.00
236.73
1681.45
11. Charltable donatlons
Unrestrlcted Restrlcted
Total
Total
2023
2023
2023
2022
LPOS
CMSI
The Poppy Appeal
Charis Fun Run
Christian Aid
Bishop's Appeal - Envelopes
Boys Brigade
Girl Guid8S
Air Ambulance Fun Run
Derry & Raphoe Ministry Teaching
TOTAL
15.00
275.00
100.00
780.00
55.00
135.00
110.00
110.00
100.00
100.00
490.60
559.00
170.00
170.00
515.00
474.20
2,478.80
490.60
559,00
420.00
420.00
515.00
474.20
2,978.80
250.00
250.00
500.00
1,580.00
12. Payments regardlng Parlsh
Organlsatlons
Unrestrlcted Restrlcted
Total
Total
2023
2023
2023
2022
Bowling Club Fund
Ladies Fellowship Fund
Tamlaght O'crilly Parish Vintage
Group Fund
TOTAL
935.95
935.95
905.79
19,316.09
20,252.04
19,316.09
20,252.04
3,229.50
4,135.29
12

Parish of Tamlaght O'crilly Upper
4otes to the flnanclal statements for the year ended 31 December 2023 {contlnued)
13. Movement In Funds
At1Jan
Incoming Outgolng
Resource
Resource
Transfer
At31
Dec
2023
2023
Restrlcted funds
Bowling Club Fund
Tamlaght O'crilly Parish Vintage Group
Fund
Special Collections
1,061.69
1,465.80
935.95
1,591.54
13,380.26
237.00
14,678,95
13,552.14
19,316.09
2,447.10
2,478.80
17,465.04 22,730.84
7,616.31
205.30
9,413.15
Unrestrlcted funds
General Fund
Designated Funds {Building and
Maintenance Fund)
25,822.24 38,554.94 33,697.60
30,679.58
25,822.24 38,554.94 33,697.60
30,679.58
Total funds
40,501.19 56,019.98 56,428.44
40,092.73
14. Assets retalned for the Parlsh's own use
Church Hall Glebe Land
Flxtures &
Flttlngs
Total
Openlng cost at 1 Jan 2023
Addltlons
Dlsposals
310,681.58
216,000.00
9,956.90
536,638.48
310,681.58
216,000.00
9,956.90
536,638.48
Closlng cost at 31 Dec 2023
310,681.58
216.000.00
9,956.90
536.638.48
15. Investment Assets
CIT
Investment
Representative RCB Deposit
Church Body
Account
Total
Opening cost at l Jan 2023
Interest
Changes In valuatlon
Transfer to Current Account
12,648.06
10,876.92
251,772.95
7,590.46
275,297.93
7,590.46
912.60
586.10
326.50
15,360.00
244,003.41
15,360.00
268,440.99
C105ing cost at 31 Dec 2023
13,234.16
11,203.42
13

Parish of Tamlaght O'crilly Upper
otes to the financlal statements for the year ended 31 December 2023 (contlnued)
16. Transactlons wlth the Trustees
There were no transactions with the Trustees during the year. No trustee received any remuneration or
reimbursement of expenses during the year. No trustee or a person related to a trustee had any personal interest
in any contract or transaction entered into by the charity during the year.
14