Parish of Camus-jUXta-Bann St Marfs Chwth. Macosquln Contents Pages Ttee< report Receipts and wments acc(Mmt Notes to the finanaal s&itements 31 toE 2023
Set out below are the principal accounting policies which have been adopted in the compilation of the Recelpts aThd Payments Account and the Statement of Assets and Liabilities (a) fteIpts and PayMts Paourt All items of incorne arrfl expenditure induded within the Receipts and Payments Account have been attounted for on a cash receipts basi& (11 Assets retalixdfvrthe PansKs own use The assets of the Parish. retained f(>r its own use comprise:_ Church Buildirrfd and Gra¥wdrd Pan5h Centre Parish Hall Rertory Fixtur and ffttings The Church Building and Graveyard are deemed to be Heritsge assets as defined by the Charitie5 SORP IFRS102) These Herilage assets are not induded in the statement of assets and liabilities a5 infomation on the tost or vèluation is not available and such irtrformation (annot be obtained at a cost commensurate with the benefit 10 the Users of the accounts and to the pari5lL The Parish Centre (Minor Hall) is physically attached to the church as such is not separable a$ an individual asseL As such it is deemed to be a HLYita8e asset and no value is asuibed to it in the statement of assets and liabllitles. The Parish Hall 15 a formLY National School which was acquired in the nineteen sixties. There are no reliable records of the tost of this acquisition. Valuation reflects the current disposable market value. The Rectory is recognised at deemed (t. beirE the rateable walue of the proKwty al l Apr 2021 No depreciation has been provided on the Rettory as the wrrent estimated residual waltse is fiot less than its carrying value and the femainin8 useful life currently exreed5 50 year Fixturés and Fittings are re¢o8nised at cost and ace depreciated on a straight line basis over a perlod of 5 yearL In Investments The Parish derives income for genernl expenditure from various bequests which are held in trust by the Representative Church Body (RCB) and invested in KB.Gen Unit Trust Fund5. These a55ets are induded in the Statement of a55ets and liabilities but the parish rannot access the wlital. The Parish Reserve Fund investments in KB.Gen Unit Trust Fun(ts whith are wallable to the Parish wefe valued at £683549 at the end ofthe year.
Notes to the financial ststements for the year ded 31 DÉtember 2023 L Accountln8 pollde5 Set out below arÈ the principal accounting polioes vthich have been adopted tn the compitsti¢)n of the Receipts and Payments Account and the Statement of Assets and Liabilitie5 la) Recelpts and Paymats Pm)unt All item5 of income and expenditure induded within the Receipts and Payments Account have been accounted for on a cash recapts basi (b) Statement of A55Ets WNI Liabilities (l} Assets retainedfvr the PorAsh's own use The assets of the Parish. retained for its own use comprSse:_ Churth Building and Grabyard Parish Cent Parish Hall Rertory Fixture5 and ffttings The Church Building and Gravryard are deemed to be Heritage assets as defined by the Charities SORP {FRS102) These Herita8e assets are not induded in the statement of assets and liabilitie5 as inforniation on the cost or dluation is not avatlable and such informatlon cannot be obtained at a c05t c0mrnffuratÈ with the benefit to the users of the accounts and to the partsh. The Parish Centre (Minor Hall) is physically attathed to the thurch as such is not separable as an individual asseL A5 such it is deemed to be a Heritage a55et and no value is asuibed to it in the statement of assets and lsabilitie& The Parish Hall is a fomier National 5th(1 which was acquired in the nineteen sixtie> There are no reliable rerdS of the cost of thls acquisition. Valuation reftetts the current rfisposable market value. The Rertory is reco8nised ai deemed cost. being the rateable value of the property at l Apr 2021. No depreciation has been provided on the Rectory as the current estimated residual value is not les5 than its carrying walue and the remaining useful life currentEy exceeds SO years. Fixtures and Frttings are recognised at cost and are depreciated on a straight line basis over a period of 5 year The Parish derlves income for general exlture from various bequests whith are held in trust by the Representatlve Church Body {RG81 and invested in KB.Gen Unit Trust Funds. These assets are induded in the statement of assets and liabilities but the parith cannot access the c¥itaL The Parish Reserve Fund investrnents in R.B.Gen Unit Trust Funds which are available to the Parish were valued at £683549 at the end of the year.
Trustees & Administrative Details Contact Addre55: The Parish Offi 31 Dunder8 Road Macosquin BT514NE Principal Office4)earers (during 2023) Revd Paul Lyons Mr Jim Hutthinson Mrs Shirfey Grundon Miss Lauren Hutchinson Mrs Julie Kirkpatrick Ru55ell Kennedy Garry Anderson Mrs Berta Madden Mrs Laura Hutchinson Mr Tommy Oliver Mrs Maxine West Mrs Janet Kennedy MRS Clara Heaton Mr Ivan Doherty Mr Greg Duddy Mrs Lorna Doherty Mrs Julie Kirkpatrick Church Treasurer. Honorary Secfetary: Church Warden- Clergy: Church Warden- People: Glebe Warden- aer8y Glebe Warden - People Select Vestry Members (during 2023) IrKlependent Examiner IDS Chartered Accountants LLP 23/z5 Queen Street Coleraine BT52 IBG Bank Danske Bank The Diamond Coleraine s present the annual report and ststements of Receipts and Payments and Assets and Liabilities for Camus- Juxta-8ann for the year ended 31 December Zlll3
ObjertivÉs and Activitses The charitable purpose of the Church of Ireland ts the advancement of religion. The principal function of the Parish of Camus-jUXta-Bann is to support the advancement of the Christian religion by promotin& through its wort the whole mission of the Churth, pastoral, evangelistic, social and ecumenical. Being open to and engaging with society as a whole and offering 5UPPOrt for those needing help are fundamental to the practical delivery of the benefits of Christianity. As a result of activtty in the pursuit of the advancement of the Christian religion, the Partsh has custody of property and of records, materials and artefacts of significance to the cuttural and feligious heritsge and Maintenan of which is undertaken by the select vestry. Achievements. Perforn)an & Public Benefft Charitsble Obligation and Communlty InvolVent In 2023 the parish maintained its objectives to play an important role in the community and to contribute to a number of worthy and charitable causes. In the earty part of the year the Parish Halls were made available to the Women's Institute, the Cantemus Chamber Choir, the MotrS and Toddlers Group and various other Cornmunity groups. Fund-raisin8 efforts were held to support Riding for the Disabled Icolerainel and the Foyle Hospice. We a150 continued our annual gNing to a number of other Missions and Charities in our annual allocation of funds includin8 Christian Aid. the Church of Ireland Bisl)ops' Appeal and the annual Royal British Legion Poppy Appeal. Family History The church and graveyard are visited by many people throughout the year, some of whom are iftterested in our ancient history. others have had long-5tsnding family connections with the parish but now live in other part5 of the world. We receive frequent requests for help with research into family histories. Our Parish Baptism, Marriage and Burial registers are used to help with such enquiries on payment of a small donation to church funds. Some of our earlier records have been kxlged with PRONI for safekeeping. Worship The pandemic 8uidelines brou8ht changes to the worship pattem. During March to Au8USt the church building was closed for public worship. A Sunday seryice and hymns were made available on the thurch Facebook pa8e in this period. When the church reopened from September two services were provided - a 9am in St Mapls Church and 10.30am in the Upper Hall. The aim of these seNices included comforting people through the distressin8 pandemic experience and communtcating the Christian message of hope. Teaching . Volunteer Kids For Christ leaders nurtured the faith of children with weekly Sunday School lessons and invofved them in the monthly All Age Family Celebration services until the church was closed. A weekly teachin8 sheet was made available for the youn8 people on the church website. The teenagers received a weekly video encoura8ing messa8e from their leaders The Rector and Mrs Bertha Madden (Ttansferors Representatives) met the church's responsibility to play an active part in the spiritual development and management of Macosquin Primary School as members of the Board of Govemofs.
Pastor31 Minlstry The pandemic guidelines restricted face to face pastoral mintstry for much of the year. To maintain communication and pastoral care for parishioners the rector rnade l.l(Y) telephone calls to thurch members durtn8 the year. Safesuarding Ttvst Mr Alan Clarke became 3 panel member. Publidty The church website was updated to aid promotion of all aspects of church lrfe. The church Facebook pase was utilized to communicate regular updates and a weekly seNice and during the lockdowns. Compliance with PubfK Benefft The Parish has 8Nen careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activitie5 entered into during the year have helped to achieve the Parish's objectives as well as providin8 public benef Financial Review The Parish accounts for year ending 3tst December 2023 closed wtth cash funds of £58390.31 in the current and reseNe account and at hand and reserves valued at £683549.92 invested in RCB Unit TSts. Going Concern The trustees have reviewed the budgets for the year ahead and are satisfied that there a adequate funds in place to ensure that the Parish can continue its activities and the financial statements for the year ended 31 December 2023 can be signed off as a 80in8 COnM. Structure, Governan and Management Governin8 Document and ConstitlOn of the Charity Chapter 111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees. Recruitment and AplI)IMent of Sekd Vestry (Tntstees) All Members of the Church of Ireland who are over the age of 18 and are either resident withfin the parish or live elsewhere but have been accustomed members of the congregation for at least three months, mav re8lSter as members of the gene1 vestry of the parish, allowin8 them to attend and vote at meetings of the 8eneral 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 members will hold their positions for a period of one year. Select Vestry members may be re-elected anftually and there is no limit on the number of terms which may be ser4ed. Pay and remuneration The Rectorfs stipend and travel allowance are paid directty by the Diocesan Office. He is also paid an annual office allowan of £ItKKJ by the Parish in addition to telepne. heating and electricity expenses paid in accordan with Diocesan Synod recommendations. The total amount paid was £4678 with a further £610 for clergi cover. The Organist was Pa £3920 with a further £310 patd for cover during absence.
Organisational Structure The select vestry is responsible for the day to day management of the parish. The select vestry consists of the fflember of the clew serving in the parish, the churchwardens, the glebe wardens and 8enerally not more than twelve other members of the general vestry elected at the General Vestry. The select vestry is chaired by the incumbent or other member of the cler8y officiating in the parish. Selea vestry member5 a responsible for making decisions on matters of general concern and importance to the parish including decidin8 how parish funds are to be applied. The select vestry meets at times ted by the member5. Special meetings may be convened at any time by the chairperson or the churchwarden5. The Select Vestry had 7 re8ular meetings during the year with an average attendance of 82%. statement of Trustees. Responsibilities The trustees are responsible for preparing the Trusted Report and the Statement of receipts and payrnents and Statement of assets and liabilities in accordance with applicable law and regulations. The law applicable to charities in Northern Iland with Income of less than £250,(MX) qUiTe$ the trustees to prepare a ststement of reIpts and payments and a statement of a55ets and liabilities for each financial year. The trustees are responsible for keeping accounting records that are sufficient to show and explain the Parish's iransactions and disclose with reasonable accuracy at any time the assets and liabilities of the Parish. They are also responsible for 5afeguardin8 the assets of the Parish and hence for takin8 reasonable steps for the prevention and detection of fraud and other irregularitie& Sied on Behalf of the Trustees Tntee I Rev P Lyon5 - Trustee Z J Hut(hins0ft If _L-IL4
Notes to the financial stxtements for the year ended 31 L)Kwnber Z023 (contlnued) Parish Orynl&itlon ndS Atljan I 2023 ', Incomin8 . 1kn80in8 , 2023 , Rèstrkted funds Sunday Club Catefin8 Fund Benevolent Fund Mother & Toddler Fund Craft aass 7625.03 1 7176.32 277.[,, 1247.79 32638 jj(14. 17 1 Total funds 9149.41 2464.79 , 2425.38 , 9188.82 ', Notes to thè flnandal ststements for the par ended 31 December 2022 (continued) Collections for Thlrd Parties 2023 2022 Bishop's appeal thri5tian Parkinson's childn'S H¢)splce Nl NI Hospice Foyle Hospice Leprosy Roy31 British Leg 1890 300 200 200 150 150 250 Total 162L60 The above amounts been induded in Receipts for the Year urth"Charity Donations" and in Payments for the year under "CharitieslMtssion<_ 5. Tran5artion5 With theTnQe5 The Rettor {Chairpef%)n) remunerations are deiailed on page 4 of thÈ reporL Payments were made to Trustees for expenses incurred thirecdy on behalf of the parish during the year as follows Jim hutchinson £11)) Gift for Auditor Garry Anderson £171 Christmas Tree Etc No trustee received any remuneration for acting as a tharity trustee during the year. No trustee or a pen related to a trustee had any per%Thl interest in any contract or transartion entered Into by the charity durin8 the year. No governan costs were incurred durin8 the year.
Macosquin {Camtwuxta-Bannl - Nl 104703 SOFA SORP 2015 For tho period from 01 January 2023 to 31 December 2023 Totsl Prtor yur CDutSLY4 8 PJ•te colW 717 83.721 85,701 16333 16.533 15.454 8ank Ird•St 2.51LI 7,101 Totsl Irrtom• 717 116J87 110 W4¢s & Salari¢S 72Q6 01240 16.n4 3221 81,248 10.n4 4.937 21,685 7,137 691 1.617 2.051 0.14a 1.715 Cc4# f.7&5 1.71$ 1(XJJ37 109258 15J511 4,737 (4,73T) Oih•r rncognised galns Ilosses 1721 15Jg) 1A72 Recondllall of lunds Trtl lund¥ wrknl fomnl *123 In 42M39
Maco8guin (Camu8juxta4ann) - NI 104703 Statement of Assets and Liabilfties Iby fund As aL 31 De¢ernr 2023 Prvvioug balance 8aLince InvostmenlB 4120B: othgr Inv0s h•ld. crr Untt Trust. Asset 23.034.76 23.034.76 23.034.76 Z3.034.76 23,034.76 23.034.76 Cash at bank and In hand 5110: Cash at bank. currert •c¢nI. Ass•t Youth Desbwated General fuNI unSto BuNJirtg FuThJ Third Party Charity Collxlions Kknsic FvfHJ Ge 81air knla1 tk$4nated FuTrJ 1,695.50 36.023.67 6.501.79 {.11) 1.695.50 23,086.08 2.780.01 4.49 8,425.C 6250. 8.425.00 6.2.00 $829¢.85 42,241.08 5130: Cash at bwk . RCB I CIT. Ass•t Gtsner•l fvnd r23.034.76) I23.0.70} 123.034.761 123.034.761 6150: Pgtty cash ac¢ourt. As•ot Gor*ral fvnd 95.46 198.81 95A6 198.$1 6151: Pety Cash Accwit. other. Assat General lund UnrestrKt¢d Thi Pa¢1 Charty 4.49 (4.491 4.49 (4.491 Cash at bank and in hand 35,355.55 19.405.13 Grand Totsl 58,390.31 42,439.69
Ind6pendfrnt Examiners Report to the TnMtO88 of the Parish of Camus-iUXta-Bann I have exarnined your Charity Accourrts for Ihe yEar ending 31 Decerthr 2023 as required under section 65 of the Charities Act and my examination was (xrried out in accordan with the general directions given by the Charity Commission for Northem Ireland under 65(9)(b) of Ihe char8$ ACL My examinatK>n induded a revi of the accounting records kept by the Charity and comparison of the Ants presented with th0 records. It also induded consideration of any unusual items or disclosures in the ac¢Y)urrts. and seeking explanation for you as charity trustees COnrning any such matters. My role is to state whether any material matters have conE to my attentM)n giving rr cause to believe 3. That the accounts do not comply with the accountirYJ requirements of the Charities Act. 4. That there is further irrformabon needed for a woper understanding of the accounts. I have c(*ed my examination and have no conM$ in resped of the matters 1- 4 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require to be drawn to your attention. 01 . O'S 1014 15JS CHAQ Ieii£3 LLP EQou£oAJ HexJs6 11- 21 Q0LtQqI Qo. (a i.g2 IQG
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