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 Sy￿via Rowe
Mrs v￿kY 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 Sev￿ur-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 I￿lartd 1$ the advanCen￿nt of roligion.
The principal function of the Parish of Tamlaght O'crilly Upper is lo support the advancement of the Christian
relIg￿n 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 V￿ty 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 actiVit￿S 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$Ktn for Northem Ireland's guidan￿ on publ
benefit to ensure that the activits.es entered into during the year have helped to achieve the Parish's objectives
and aclivits'es, as well as providing publ￿ benefiL
Stat•mont of TrustM•' R￿POn01b1l￿tI
The Trustees a￿ responslble for preparing the Trustees. Report and the slalemenl of receipts and payments and
statement of a55el$ and liabilities in accordance with appl￿ble 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 a￿untIng 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 0￿rdance 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 r￿ded 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
IreCt￿n$ 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 collect￿nS
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 ASseSsn￿nt
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
Unre￿rIcted 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 AC￿Unts
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
chU￿h Hall
R￿tory
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 Up￿r
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) A￿ets 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 re￿nised 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 Decern￿r 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 Miss￿n
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 c￿1 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