Parish of Tamlaght O'crilly Upper Trustse8' Annual Report and Statement of Receipts and Payments and Assets and Liabiliti•s For th• year ended 31 Decembor 2025 Ch•rltl•• Number. NIC104702
Parish of Tamlaght O'crilly Upper Annual report and flnanclal statements for the year ended 31 Dec•mhr 2025 Contents Pages References and adminislralNe details of the Charity Trustees. report Independent Examinerfs Report to the Trustees Receipts and payments account Statement of assèts and Ilabilities Notes to the financlal statements 9-14
Parish of Tamlaght O'crilly Upper Reference8 and admlnlstr•tl¥e deta116 Charity Name.. Parth of Tamlaghl O'crilty Upper Charity Registration Number.. 104702 Contact Address.. 15 Moyagoney Road Upperlands Maghera County Londondery BT46 5XN Trusteos Mr William Anderson Mr Archie Camptell Dr Syvia Rowe Mrs vkY Seviour-Cro¢kett Mi William Crockett Mrs Mary Graham Mr Trevor Jones Mrs Ruth Lamont Mrs Fiona Lennox Mrs Hannah Mcllhatton Mr James Lennox Mrs Jean M¢Combe Mrs Melissa Mccombe Mr Trevor Mccombe Mrs Caroline Neely Prlnclpal Offlcethar•rn Clergy Honorary Treasurer Honorary Secretary RKtols Church Warden People's Church Warden Rev Gary Millar Mrs Caroline Nee Mrs Vicky Sevur-Cr0ckert Mr Wlliam Anderson Mrs Caroline Neely Ind•p•ndont Audltor David Lyttle + Co Ltd 15 Meeting Street Magherafelt Co Londonderry BT45 68N Prlnclpal Bankgrn Danske Bank Donegall Square West Belfast BT16JS
Parish of Tamlaght O'crilly Upper Trustse5' Annual R•port for the year ended 310 Decembgr 2025 The Trustees present the annual report and ststements of Receipts and Paymènts and Assels and Liabilities ft)r the Church for the year ended 31* December 2025. Objectives and Actlvltle8 The charitable purpose of the Church of Ilartd 1$ the advanCennt of roligion. The principal function of the Parish of Tamlaght O'crilly Upper is lo support the advancement of the Christian relIgn by promoting, through their work the whole mission of the Church, pastoral, evangelical. social and ecumenical. Being open lo and engaging wtth society as a whole and offering support for those needing help and fvndamenlal to the practKal delivery of the benefits of Christianity. AS a result of activity in the pursuit of the advancement of the Christian relwJion. the Parish of Tarnlaght O'crilly Upper has custody of propety and of records. materials and artefacts of signthcance to the cultural and religious heritage and maintenance of which in undertaken by the S8lect Vesty of the Parish of Tamlaght O'crilly Upper. Achlev¢m•nts, Porfomi•nco & Publlc B•nefft The Parish holds public worship at a variety of services each week Ihrovghout the church yèar- Holy Communion, Moming and Evening Prayer. Baptisms, Marriages and Funerals. There are services fo¢us$ing on Advent, Christmas. Lent. Easter, HaNesl, Youn9 Peoples Service ètc. In June Bishop Andrew Forster led the seM¢e of confirmation of five young people. In September Bishop Andrew was back to dedicate work which had been ongoing. This was the completson of replacing the windows of the church, painting thè In$e of the building and repairs insde the vestry. Several gifts were donated in memory of past members. The purpose of our charitable fund raising is not only for our thvn costs. for example the Building Fund, bul also for a variety ol needs, Bishop's Appeal. Leprosy, CMSI. Chrisban Aid and others. At all times we keep In mind our Safe Guardin9 Trusl policy. Health and Safety rèquirements and catering regulations. FlnanclAI Revl•w The results for the year are set out on page 7, which the Trustees nsIder to be satisfa¢lory. The reserves of the Parish ar8 held for the advancernnl of its charitable purpose, other than restricted reserves which are held for a designated purpose- see note 13. Golng Concorn The Trustees have reviewed the budgets for the year ahead and are sab"sfied that there a adequate funds in place to ensure that the Parish can continue ils activitie5 and the financial ststements for the year ended 31 December 2025 can be signed off as a going concem. Structuro. Govemance and nagement Gov•mlng Document and Con$tltutlon of tho Chatty Chapler111 of the Constrtuts'on of the Church of Ireland governs Parishes and Parochkil Organisation. The Select Vestry members are the Charity Trustees. Re¢rultment and Appolntment ol Selact Vty ffruste•s) All members of the Church of Ireland who are over the age of 18 who a annual subscribers of a sum not less than £50.00 per annum and are either resNJenl within the parish or Irve elsewhere but have been accustomed members of the congregation may register as members of the general vesty of the parish, allowing them to attend and vote al meeb'ngs of the General Vesty and to stand for election to the Select Vesty. Meetings of the general vesty are held at least once a year. The Select Vestry is eleded as part of thts General Vestry meeting. The Select Vesty will hold their posttions for a perbod of one year. Setht Vesty members may be reelected annually and there is no limit on the number of lemts which may be served.
Parish of Tamlaght O'crilly Upper Trust0es' Annual Report for the year ended 31 De¢ember 2025 (contlnuedl Organlsatlonal Structure The Select Vestry tskes spOnsIbl11ty for the managing of certain actiVitS and decision making wrthin the parish. The Select Vestry consists of the member of the clergy serving in the parish, any curate assistant I'the curale'l. the churchwardens, the glebe wardens and generalty not more than tsvelve other members of the General Vestry elected at the General Vestry Meeb"ng. The Select Vestry meeting$ have been chaired by our rector the Rev Gary Milkqr. The Select Vestry meets at b'mes ffixed by the members of by the Diocesan Synod. Special meetings may be convened at any ts'me by the chairperson or ¢hur¢hwardens. In 2025 the Select Vesty met five times through the year and the avefage attendance was 70%. Compllance wlth Publlc B•n8fft The Parish has given careful consideration to the Charlty Commis$Ktn for Northem Ireland's guidan on publ benefit to ensure that the activits.es entered into during the year have helped to achieve the Parish's objectives and aclivits'es, as well as providing publ benefiL Stat•mont of TrustM•' RPOn01b1ltI The Trustees a responslble for preparing the Trustees. Report and the slalemenl of receipts and payments and statement of a55el$ and liabilities in accordance with applble law and regulations. The law appllcable to charities in Northem Ireland wth Income of less than £250,000 requires the Tnjstees to prepare a stslemenl of retsipts and payments and a ststement of assets and Iiabililies lor each finanaal year. The Trustees are respon8lble lor keeping auntIng records that are sufficient lo Show aThJ explain th8 Parish's Iransa¢bon$ and disclose with asOnable accuracy at any time the assets and liabilities of the Parish. They are also responsible for safeguarding the assets of Ihe Parish and hence for taking reasonable steps for the prevention and detection of fraud and other irregulanties. Slgned on Behalf of tho Trn•tO Rov Gary Trusteo la Carollno Ngety Tru$teO Date: L6
Parish of Tamlaght O'crilly Upper Independent Examlneffs Report to the Truslees of Parlsh of Tamlaght O'crllly Upyr I report on the accounts of the Trust for the year ended 31 December 2025. which are sel out on pages 7 to 14. Resp•¢tlve responslbilltles of charity truste and examlner As the charity's Trustees, you are responsible for the preparation ofthe xcounts in 0rdance with the Charities Act (Northem Ireland) 2008. It is my responsibility to-. examine the accounts under section 65 of the charib.es A¢1 follow the procedures laid down in the general Directions given by the Commission under section 6519llbl of the Charities A¢t • stsle whether particular matters have come to my attenti¢)n. Bash of Independent examlnoes report I have examined your charity accounts as requi under secb.on 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Chanty Commission for Northern Ireland under se¢tion 65191{bl of the Charrties Act. My examination In¢luded a review of the a¢¢ounting records kept by the charity and a comparison ofthe accounts presented with those records. 11 also induded considerats'on of any unusual items or disclosures in the accounts and seeking explanation8 from you as ¢harity Trustees conceming any such matters. My role is to stsle whether any material matters have corm to my attenllon giving me cause to believe.. 1. That aceountlng records were not kept In accordance with section 63 of the Charities A 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That Ihere is further information rded for a proper understanding of the aGGounts lo be reached. Independent ox•mlnef 8 •tstsment I have completed my examination and have no concems in respect of the matters11) 10141 listed above and, In connectio wrth following the IreCtn$ of the Charity Commission for Northem Ireland, I have found no matters that requ drawing to your entson. cGeagh BA Hons for and on behalf of Davld Lyttle + Co Ltd Chartered Accountant• ststutory Audhor• D•tO: 15 Meeting Street Magherafelt Co Londonderry BT45 6BN
P.arish of Tamlaght O'crilly Upper Recelpts and Payments Account for th¢ year ended 31 December 202S Unrestrl¢ted Reslrlcted Fund¥ Funds 2025 2025 Note Total Totsl 2025 2024 R8cel ts Sustentatson Plate collection Gift Aid Gift Ald - Small Oonations Scheme Special collectnS Building and maintenance furyj Bank & Deposit interest Investment income Other receipts Receipts regardlng Parish Organisations Totsl Rocel ts 20.161.58 1.864.46 2,858.75 1.960.00 880.00 7.380.00 70.36 390.68 6.789.35 20.161.58 1.864.46 2.858.75 1.0.00 3.443.37 7,380.00 70.36 390.68 8.789.35 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 2,563.37 10,943.85 10,943.85 41,294.76 42,355.18 13.507.22 55,862.40 91.532.21 ments Diocesan ASseSsnnt Church Running Costs Rectory Costs Hall Costs Administration Cost$ Charitable Donations Sunday School Costs Payments regarding Parish Organisations Total P• nt8 21.816.00 46.432.49 1.522.20 367.00 2,480.84 514.80 21,816.00 46,432.49 1.522.20 367.00 2.480.84 2,884.95 21.388.20 10,505.58 2,220.70 433.27 2,217,79 3,192.46 75.92 10 11 2.370.15 12 15,840.75 15,840.75 38,667.62 73.133.33 18,210.90 91,344.23 78,701.54 Exc•81 of RKelpt8 over Payments for tho yo4r before tran$forn Transf•r from RCB Glebe InYe•lm•nt Capltal yymonts Transfers Excess of R•¢elpts over Payment• foi the year 130.778.151 (4,703.681 {35,481.83} 12,830.67 20,436.00 20,436.00 15 13 (10,342.15} 14.703.681 115,045.83) 12,830.67 Slgned on Behalf of tho Tru8teo• Rev Gary Tru$tee Carollne Noety Trustee Dat•: o¥ tsLL
Parish of Tamlaght O'crilly Upper Statement of Assets and Llabllltles as at 31 Do¢ember 2025 Not•s UnrerIcted Re5trf¢tsd Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Funds Re¢onclllatlon Bank and Cash al Start of year Nel movement in funds 41.088.41 1J.834.99 52,923.40 40,092.73 {10.342.15> 14.703.68) {15,045.831 12,830.67 Bank and Cash it end of y¢•r 30,746.26 7,131.31 37,877.57 52,923.40 Bank & Cash Balancos Current Ac¢ounts Deposit ACUnts Cash Total Cash Funds 30.746.26 7.131.31 37.877.57 52.923.40 30,746.26 7,131.31 37,877.57 52.923.40 OTHER ASSETS Invutmont Assets Investments in RCB I CIT Unil Trusts Total Inve8trn•nl A•sets 13 274.088.00 274.088.00 262,395.20 274,088. 262,395.20 274,088.00 A•s•ts rntsln•d for the Parlsh'8 own u•e chUh Hall Rtory Gbebe Land Glebe Cottage Fixtures and Fittings Total A88ets ret•lned lor tho Parl8h'• own 310,681.58 310.681.58 310,681.58 216,000.IYJ 216.000.00 216,000.00 9.956.90 9,956.90 9,956.90 14 636.638.48 $36,638.48 636,638.48 Slgned on Behalf of the TnMt•O8 Rev Gary Tru•t•e Carollne Neety Tru$tse Dal•: LL
Parish of Tamlaght O'crilly Upr Notes to the flnanclal statem•nts for Iho year ended 31 Dgcembei 2025 1. Accounting policios Set out below are the principal accounting poli¢ies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Lrabilities lal Rocelpts and Paymgnts Account Ail 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 4nd Llabllltles {1) Aets retalned ftir the Parlsh's own use The assets of the Parish r8tained for ts own use comprise:. Church Buildings and Graveyard Parish Hall Glebe Land Fixtures and fitts'ngs The Church Buildings and Graveyard are deemed to be Heritsge assets a5 defined by the Charities SORP {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 al a cost commensurate with the benefft to the users of the aKounts and to the parish. The Parish Hall has been recognised at ils Insurance value. Glebe larKI has been renised at a value which the Select Vestry deem to represent the estimated fair value of the propaty al 1 January 2018. No depreciation has been provided on this building as the Current estimated residual va5ue is not less than ils carrying value and the Main1n9 useful life currenlty exceeds SO years. Fixtures and fitungs are state at cost 11) Inve8lm8nts Fixed asset investments ¢omprising inveslrnent properties. investments in equities (ordinary shares) and investment in RCBICIT Unil Trusts a In'allY recorded at cost and are then subsequentiy slated al fair value at each year end dale. Investmnts in unquoted investsnents a recorded al cost and are assessed annually for impairmenl.
Parish of Tamlaght O'crilly Upper Notes to Ihe flnan¢lal statements for the year ended 31 December 2025 (continued 2. Speclal collectlons Unrgstrictod Restricted Total Totsl Donor 2025 2025 2025 2024 HaNest Bishop's Appeal - Envelopes Christian A Poppy appeal Fun Run Dery & Raphoe Ministy Teaching Youth Enrolment Collection Leprosy Mission Tearfund Bishop Kondoa Appeal World Day of Prayer Uganda 2025 TOTAL 880.00 880.00 345.70 141.95 97.00 545.00 367.00 288.20 1,245.00 408.16 284.00 92.70 1,020.00 345.70 141.95 97.00 545.00 367.00 288.20 233.69 84.50 145.00 74.30 193.22 210.CN) 301.00 2 563.37 74.30 193.22 210.00 301.00 880.00 3 513.05 3. 8ulldlng and malntfrn•n¢¢ lund Unrn•trlcted R•8trfctad Totsl Total Donor 2025 2025 202S 2024 Hall fund donations Wntage Group TOTAL 380.00 380.00 7.000.CN) 7 380.00 490.00 10,000.00 10 490.00 4. Other r•celpts UnrMtrtct•d Rmtrlcted Total ToLg1 Oonor 2025 2025 2025 2024 Glebe land letting Church of Ireland Gazettes NIE Wayleave Parish News subscriptions Graveyard fees Sundry Cecil & Jean Mccombe Wndow Donations RCB Wndow Repairs Refvnd RCB Altar Cloth Repairs Refund Cheque Not Cashed TOTAL 2,820.00 150.00 14.35 265.00 1.650.¢)0 2.820.00 150.00 14.35 265.00 1,650.00 2,820.00 140.00 13.90 230.00 800.00 233.00 1,000.00 3,745.00 3,200.00 1,249.20 1,850.00 1.850.00 4000 6,789.35 40.00 6,789.35 13.431.10 10
Parish of Tamlaght O'crilly Upper Notes to the flnanclal 8tatements for the year ended 31 Decernr 2025 Icontlnued) S. Receipts rng4rding Parlsh Organisations Unrestri¢ted Restrict•d Total Total 2025 2025 2025 2024 Bowling Club Fund Tamlaght O'crilly Pansh Vintage Group Tamlaght O'crilly Paiish Vintage Group National Lottery Grant TOTAL 257.80 257.80 10.686.05 10.686.05 22,748.76 18,546.00 41294.76 10.943.85 6. Church runnlng costs unrMtrfCt R0•tr1cted Totsl Total 2026 2025 2025 2024 Electricity Insurance Innisrush Stationery & Magazines Water rates CCLI Ballymena Fire Extinguisher Repairs Repairs lo Stained Glass Wndows Sundry TOTAL 4,302.81 2,010.71 939.23 199.65 207.IXJ 821.70 15,974.99 20.436.00 1,540 40 46 432.49 4.302.81 2.010.71 939.23 199.65 207.00 821.70 15,974.99 20,436.00 1,540.40 46 432.49 2,233.34 1,967.98 828.72 184.56 200.00 4.823.98 267.00 10 505.58 7. Sunday School costs Unro8trtctod R••trl¢t•d Total Total 2025 2025 2025 2024 Sundries TOTAL 75.92 75.92 8. Rectory costs Unro$trlcted Restrl¢ted Total Total 2025 2025 2025 2024 Water Rectory Costs Kilrea11131 TOTAL 85.53 1 436.67 1522.20 85.53 1436.67 1.522.20 82.10 2.138.60 2,220.70
Parish of Tamlaght O'crilly Upper Notes to the flnanelal statements for the year ended 31 Docemb•r 2025 Icontinuedl 9. Hall costs Unrestrictsd Restricted Total Total 2025 2025 2025 2024 Healing oil Sundries TOTAL 367.00 367.00 433.27 367.00 367.00 433.27 10. Admlnl•tratlon costs Unr•4trfctod R•striGt8d Total Total 2025 2025 2025 2024 Bank fees Donation envelopes Gazette6 Gift alé expenses Office expenses Accountancy Confirmation Expenses Sundry TOTAL 112.56 103.75 142.50 250.14 295.00 900.00 42.89 634.00 112.56 103.75 142.50 250.14 295.00 900.00 42.89 634.00 85.86 95.75 142,50 212.18 295.00 840.00 546.so 2 217.79 11. Charlt•bl• don•tlon• Unrn•trlcl•d RMlrl¢t•d Total Totsl 2025 2025 2025 2024 The Poppy Appeal Chlldren's Heartbeat Fun Run Christian Aid Bishop's Appeal - Envelop88 8oys Brigade Girl Guidos Derry & Raphoe Minlsty Teaching Leprosy Missn Tearfund Wofld Day of Prayer Uganda 2025 TOTAL 97.00 545.00 141.95 345.70 144.10 144.10 367.Lh) 100 00 545.00 141.95 345.70 400.00 400.00 367.00 100.00 1,020.00 284.00 613.46 375.00 555.00 255.90 255.90 100.00 145.00 74.30 210.00 301.00 2 370.15 74.30 210.00 301.00 2 884.95 514.80 3 192.46 12. Payments regardlng Parl8h Oryanlsatlons Unrestrlcted Re8trlcted Total Tol•l 2025 2025 2025 2024 Bowling Club Fund Tamlaghl O'crilty Parish Vintage Group Tamlaghl O'crilly Parish Vintage Group National Lottery Grant Expenditure TOTAL 15,840.75 15,840.75 20.121.72 18.546.00 38.667.72 15,840.75 15.840.75 12
Parish of Tamlaght O'crilly Upper Note8 lo the flnanclal statemonts for the year ended 31 Decembgr 20251¢onllnuod) 13. Movement In Funds At1Jan Incoming Outgoing Transfers 2025 Resources Re8ource8 At31 Dec 2025 Restrlcted funds Bowling Club Fund Tamlaghl O'crilty Parish Vintage Group Special Collections 1.591.54 10.243.45 257.80 10,686.05 2.563.37 13,507.22 1,849.34 S,088.75 193.22 15,840.75 2,370.15 18,210.90 11.834.99 7,131.31 Unrestrlcted fund8 General Fund 41.088.41 42,355.18 52,697.33 30,748.28 41,088.41 42,355.18 52,697.33 30,746,26 Total funds 52,923.40 55.862.40 70,908.23 37,877.57 06 ol Rostrlcted Fund$ Bowling Club. This is a fund for the use of Ihe Bo4vling Club. -Tamlaghl O'crilly Parish Vintage Group.. This lund is for the use of the Group. Special collections relate to fvnds collected during tho year for Specific Church Charities which are then subsequently donated to these organisatsons. 14. Assets r•tslned for the Par15h's own u Chur¢h Hall Glebg L•nd Flxtur•• & Flttlng8 Totsl Op•nlng c1 at 1 Jan 2025 AddltSon8 Dlspoul8 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 ¢o•t al 31 Dec 2025 310.681.68 216,000.00 9,956.90 536,638.48 13
Parish of Tamlaght O'crilly Upper Notes to the flnanclal 8talem•nts lor the year ended 31 December 2025 Icontlnuedl 15. Investment Assets CIT Representatlve RCB Deposft Investment Church Bodv Account Total Openlng c05t at l Jan 2025 Interest Changes In valuation Transler to Current Account 14.509.27 11.407.O) 248,171.73 7,351.98 274,088.C4J 7,351.98 1,391.22 120,436.001 120,436.(K)I 235,087.71 262,395.20 367.83 1.023.39 Closln8 ¢OSt at 31 De¢ 2025 14.877.10 12,430.39 16. Trnn8actlons wlth th• Trulteos There were no Iransactlons with thè Trustees during the year. No ITUStee received any remuneration or reimbursement of expenses during the year. No trnstee 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