.1,, Y 2125
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 2024
Charltle8 Number: NIC104702

Parish of Tamlaght O'crilly Upper
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
Statement of assets and liabilities
Notes to the financial statements
9-13

Parish of Tamlaght O'crilly Upper
References and administrative details
Charity Name:
Parish of Tamlaght O'crilly Upper
Charity Registration Number..
104702
Contact Address:
15 Moyagoney Road
Upperlands
Maghera
County Londonderry
BT46 SXN
Trustees
Mr William Anderson
MrArchie Campbell
Dr Sylwia Rowe
Mrs Vicky Seviour-crockett
Mr William Crockett
Mrs Mary Graham
Mr Trevor Jones
Mrs Ruth Lamont
Mrs Fiona Lennox
Mrs Hannah Mcllhatton
Mr James Lennox
Mr Cecil Mccombe
Mrs Jean Mccombe
Mrs Melissa Mccombe
Mr Trevor Mccombe
Mrs Caroline Neely
Prlnclpal Offlce-bear8r8
Clergy
Honorary Treasurer
Honorary Secretary
Rector's 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
Principal Bankers
Danske Bank
Donegall Square West
Belfast
BT16JS

Parish of Tamlaght O'crilly Upper
Trustees, Annual Report for the year ended 31st 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 31st December 2024
Objectlves and Activities
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 delivery 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 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 of Tamlaght
O'crilly Upper.
Achlevements, Perfomiance & 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.
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, Bishop's Appeal, Leprosy, CMSI, Christlan Aid 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 maintenance with new windows being the main project. There are
seven windows in total and four so far have been replaced. The other three are to be completed in early 2025.
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 satisfactory.
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 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 2024 can be signed off as a going concern.
Structure, Governance and Management
Governing Document and Constitution of the Charity
Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select
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 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 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 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.

Parish of Tamlaght O'crilly Upper
Trustees, Annual Report for the year ended 31 December 2024 (continued
Organisational Structure
The Selectvestry 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 2024 the Select Vestry met five times through
the year and the average attendance was 700/0.
Compllance wlth Public Beneflt
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 regulations.
The law applicable to charities in Northern Ireland 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.
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 safeguarding the assets of the Parish and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Slgned on Behalf of the Trustees
Rev Gary
Trustee
lar
Caroline Neely
Trustee
Date:

Parish of Tamlaght O'crilly Upper
Independent Examiner's Report to the Trustees of Parish of Tamlaght O'crilly Upper
I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 7 to 13.
Respective responsibilities of charlty 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 65{9)(b) of
the Charities Act
state whether particular matters have come to my attention.
Basis of independent examinerfs report
I have examined your charity accounts as required under section 65 ofthe 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(b) of the Charities Act.
My examination included a review ofthe 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 examlner's statement
Ihavec
mpleted my exam.
nation and have no concerns in respect of the matters (1) to14} listed above and, in
connec
on with following t
Directions of the Charity Commission for Northern Ireland, I have found no matters
that re
ire drawing to you
ttention.
cGeagh BA Hons F
for and on behalf of David Lyttlg +
Chartered Accountants
Statutory Audltors
Date: I1-￿-￿￿)
15 Meeting Street
Magherafelt
Co Londonderry
BT45 6BN

Parish of Tamlaght O'crilly Upper
Receipts and Payments Account for the year ended 31 December 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Note
Total
2024
2023
Recei
Sustentation
Plate collection
Gift Aid
Gift Aid - Small Donations Scheme
Special Collections
Building and maintenance fund
Bank & Deposit interest
Investment income
Other re￿IPtS
Re￿IPtS regarding Parish
Organisations
Total Recei
16,829.57
1,419.84
2,425.00
1,682.34
1,245.00
10,490.00
69.54
377.01
13,431.10
16,829.57
1,419.84
2,425.00
1,682.34
3,513.05
10,490.00
69.54
377.01
13,431.10
16,916.69
1,397.24
1,996.25
1,848.74
3,537.30
10,520.00
44.81
369.36
4,371.65
2,268.05
41,294.76 41,294.76
15,017.94
47,969.40
43,562.81
91,532.21
56,019.98
Pa
ment8
Diocesan Assessment
Church Running Costs
Rectory Costs
Hall Costs
Administration Costs
Charitable Donations
Sunday School Costs
Payments regarding Parish
Organisations
Total Pa
ments
21,388.20
10,505.58
2,220.70
433.27
2,217.79
719.11
75.92
21,388.20
10,505.58
2,220.70
433.27
2,217.79
3,192.46
75.92
20,585.40
7,216.90
2,517.34
566.82
2,216.14
2,978.80
95.00
10
11
2,473.35
12
38,667.62
38,667.62
20,252.04
37,560.57 41,140.97 78,701.54
56,428.44
Excess of Receipts over
Payments for the year before
transfers
10,408.83
2,421.84
12,830.67
1408.46)
Capltal payments
Transfers
Excess of Receipts over
Payments for the year
{15,360.00)
15,360.00
15
13
10,408.83
2,421.84
12,830.67
(408.46)
Signed on Behalf of the Trustee8
Rev Gary Mi
Trustee
Carollne Neely
Trustee
Date:
)o'i£

Parish of Tamlaght O'crilly Upper
. Statement of Assets and Liabilities as at 31 December 2024
Notes
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
30,679.58
10,408.83
9,413.15 40,og2.73 40,501.19
2,421.84 12,830.67
1408.46)
Bank and Cash at end of year
41,088.41 11,834.99 $2,923.40 40,092.73
Bank & Cash Balance8
Current Accounts
Deposit Accounts
Cash
Total Cash Funds
41,088.41 11,834.99 52,923.40 40,092.73
41,088.41 11,834.99 52,923.40 40,092.73
OTHER ASSETS
Investment Assets
Investments in RCB I CIT Unit Trusts
Total Investment
Assets
268,440.99
274,088.00 268,440.99
15
268,440.99
274,088.00 268,440.99
Assets retalned for the Parlsh's own use
Church Hall
Rectory
Glebe Land
Glebe Cottage
Fixtures and Fittings
Total Assets retalned
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
9,956.90
14
536,638.48
536,638.48 536,638.48
Signed on Behalf of the Trustees
Rev Ga
Trustee
Caroline Neely
Trustee
Date:
gF IGX

Parish of Tamlaght O'crilly Upper
Notes to the flnancial statements for the year ended 31 December 2024
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) 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.
Ib) Statement of Assets and Liabilities
11) Assets retained for the Parish s own use
The assets of the Parish retained for its own use comprise'.-
Church Buildings and Graveyard
Parish Hall
Glebe Land
Fixtures and fittings
The Church Buildings and Graveyard are deemed to be Heritsge 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 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 has been recognised at its insurance value. Glebe land has been recognised at a value
which the 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 residual 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 equilies (ordinary shares) and
investment in RCBICIT 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.

Parish of Tamlaght O'crilly Upper
Notes to the financlal statements for the year ended 31 December 2024 (continued)
2. Special collections
Unrestrlcted Restricted
Total
Total
Donor
2024
2024
2024
2023
Harvest
Bishop's Appeal - Envelopes
Christian Aid
Poppy appeal
Charis Fun Run
Derry & Raphoe Ministry Teaching
Youth Enrolment Collection
Leprosy Mission
Tearfund
TOTAL
1,245.00
1,245.00
408.16
284.00
92.70
1,020.00
1,242.20
527,30
490.60
100.00
515.00
474.20
188.00
408.16
284.00
92.70
1,020.00
233.69
84.50
145.00
2,268.05
233.69
84.50
145.00
3 513.05
1,245.00
3,537.30
3. Bulldlng and malntenance fund
Unrestrlcted Re8trlcted
Totsl
Totsl
Donor
2024
2024
2024
2023
Hall fund donations
Vintage Group
TOTAL
490.00
10,000.00
10 490.00
490.00
10,000.00
10,490.00
520.00
10,000.00
10 520.00
4. Other recelpts
Unrestrlcted Restrlcted
Total
Total
Donor
2024
2024
2024
2023
Glebe land letting
Church of Ireland Gazettes
NIE Wayleave
Parish News subscriptions
Graveyard fees
Sundry
Derry & Raphoe Grant
Bowling Club Donation
Cecil & Jean Mccombe Window
Donations
RCB Wndow Repairs Refund
RCB Altar Cloth Reairs Refund
TOTAL
2,820.00
140.00
13.90
230.00
800.00
233.00
2,820.00
140.00
13.90
230.00
800.00
233.00
2,308.00
145.00
13.65
205.00
400.00
383.00
667.00
250.00
1,000.00
3,745.00
3,200.00
1,249.20
13,431.10
1,000.00
3,745.00
3,200.00
1,249.20
13,431.10
4,371.65
10

Parish of Tamlaght O'crilly Upper
Notes to the financial statements for the year ended 31 December 2024 Icontinuad)
5. Receipts regarding Parish
Organisations
Unrestricted Restricted
Total
Total
2024
2024
2024
2023
Bowling Club Fund
Tamlaght O'crilly Parish Vintage
Group Fund
Tamlaght O'crilly Parish Vintage
Group National Lottery Grant
TOTAL
1,465.80
22,748.76
22,748.76
13,552.14
18,546.00
41,294.76
18,546.00
41294.76
15,017.94
6. Church runnlng costs
Unrostrlcted Restricted
Total
Total
2024
2024
2024
2023
Electricity
Insurance
Innisrush Stationery & Magazines
Water rates
CCLI
Ballymena Fire Extinguisher
Repairs
Sundry
TOTAL
2,233.34
1,967.98
828.72
184.56
200.00
2,233.34
1,967.98
828.72
184.56
200.00
3,296.38
1,880.77
981.71
175.28
161.00
513.20
118.56
90.00
7 216.90
4,823.98
267.00
10 505.58
4,823.98
267.00
10 505.58
7. Sunday School costs
Unrestricted Restricted
Total
Total
2024
2024
2024
2023
Sundries
TOTAL
75.92
75.92
75.92
75.92
95.00
95.00
8. Roctory costs
Unrestrlcted Restricted
Total
Total
2024
2024
2024
2023
Water
Rectory Costs Kilrea (113)
TOTAL
82.10
2,138.60
2 220.70
82.10
2,138.60
2,220.70
76.51
2,440.83
2 517.34

Parish of Tamlaght O'crilly Upper
Notes to the financlal statements for the year ended 31 December 2024 (continued)
9. Hall costs
Unrestricted Restricted
Total
Total
2024
2024
2024
2023
Heating oil
Sundries
TOTAL
433.27
433.27
566.82
433.27
433.27
566.82
10. Admlnlstratlon costs
Unrestricted Restrlcted
Total
Total
2024
2024
2024
2023
Bank fees
Donation envelopes
Gazettee
Gift aid expenses
Office expenses
Accountancy
Confirmation expenses
Sundry
TOTAL
85.86
95.75
142.50
212.18
295.00
840.00
85.86
95.75
142.50
212.18
295.00
840.00
89.03
95.75
135.00
214.67
295.00
750.00
69.35
567.34
2 216.14
546.50
2 217.79
546.50
2 217.79
11. Charltable donatlons
Unrestrlcted Restricted
Total
Total
2024
2024
2024
2023
The Poppy Appeal
Charis Fun Run
Christian Aid
Bishop's Appeal - Envelopes
Boys Brigade
Girl Guides
Air Ambulance Fun Run
Derry & Raphoe Ministry Teaching
Leprosy Mission
Tearfund
TOTAL
7.30
92.70
1,020.00
284.00
613.46
116.84
116.85
100.00
1,020.00
284.00
613.46
375.00
555.00
100.00
490.60
559.00
420.00
420.00
515.00
474.20
258.16
438.15
15.50
84.50
145.00
2,473.35
100.00
145.00
3,192.46
719.11
2,978.80
12. Payments regardlng Parlsh
Organisations
Unrestrlcted Restricted
Total
Total
2024
2024
2024
2023
Bowling Club Fund
Tamlaght O'crilly Parish Vintsge
Group Fund
Tamlaght O'crilly Parish Vintage
Group National Lottery Grant
Expenditure
TOTAL
935.95
20,121.72
20,121.72
19,316.09
18,546.00
38,667.72
18,546.00
38,667.72
20,252.04
12

Parish of Tamlaght O'crilly Upper
Notes to the financlal statements for the year ended 31 December 2024 (continued)
13. Movement in Funds
At1Jan
Incoming
2024 Resources
Outgoing Transfers
Resources
At 31 Dec
2024
Restrlcted funds
Bowling Club Fund
Tamlaght O'crilly Parish Vintage Group
Fund
Special Collections
1,591.54
1,591.54
10,243.45
7,616.31
205.30
9,413.15
41,294.76
2 268.05
43,562.81
38,667.62
2,473.35
41,140.97
11,834.99
Unre8tricted funds
General Fund
Designated Funds (Building and
Maintenance Fund}
30,679.58
47,969.40
37,560.57
41,088.41
30,679.58
47,969.40
37,560.57
41,088.41
Total funds
40,092.73
91,532.21
78,701.54
52,923.40
Pur
oses of Restricted Funds
8owling Club. This is a fund for the use of the Bowling Club.
Tamlaght O'crilly Parish Vintage Group Fund.. This fund is for the use of the Group.
Special collections relate to funds collected during the year for specific Church Charities which are then
subsequently donated to these organisations.
15. Investment Assets
CIT
Investment
Representatlve RCB Deposlt
Church Bodv
Account
Total
Openlng cost at l Jan 2024
Interest
Changes In valuatlon
Transfer to Current Account
13,234.16
11,203.42
244,003.41
8,617.52
14,449.201
268,440.99
8,617.52
12,970.511
1,275.11
203.58
Closing cost at 31 Dec 2024
14,509.27
11,407.00
248,171.73
274,088.00
16. Transactions with 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.
13