Parish of Errigal and Desertoghill, Garvagh
Trustees, Annual Report and Statement of Receipts and
Payments
and Assets and Liabilities
For the year ended 31 December 2022
Charities Number: NIC 104706

Annual report and financial ststements for the year ended 31 December 2022
Contents
Pages
References and administrative details of the Charity
Trustees, report
Independent Examiners Report to the Trustees
Re￿Ipts and payments account
Statement of assets and liabilities
Notes to the financial statements
10-15

References and administrative details
Charity Name:
Parish of Errigal & Desertoghill, Garvagh
Charity Registration Number:
NIC 104706
Contact Address:
St Paul's Rectory
58 Station Road
Garvagh
BT515LA
Trustees
Revd. Carmen Hayes
Anne Andrews
Vivian Church
John Corner
Philip Harding
Pamela Hegarty
Douglas McBride
Raymond McFaul
Mellissa McGurgan
Sharman Wilson
Barbara Andrews
Helen Corner
Hazel Gibson
Alwyn Hayes
Eleanor Livingston
Elizabeth Mccafferty
Sheila McFaul
Ivan Morell
Principal Office-bearers
Clergy:
Honorary Secretary:
Honorary Treasurer:
Rector's Church Wardens:
People's Church Wardens:
Revd Carmen Hayes
Mrs Sharman Wilson
Mr Alwyn Hayes
Mrs Anne Andrews (Errigal), Elizabeth Mccafferty (Desertoghill)
Mrs Elizabeth Mccafferty (Erri8al), Vivian Church (Desertoghill)
Independent Examiner
Dr. R I Peters Gallagher, OBE, FCA
Moore(N.I.) LLP
32 Lodge Road
Coleraine
BT52 INB
Principal Bankers
Danske Bank
The Diamond
Coleraine
BT52 IDE

Trustees, Annual Re
ort forthe
ear ended 31 December 2022
The Trustees present the annual report and statements of Receipts and Payments and Assets and
Liabilities for the Parish of Errigal & Desertoghill for the year ended 31 December 2022
Ob'ertives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of the Parish Church is to support the advancement of the Christian religion by
promoting, through the work of the Parish Church, the whole mission of the Church, pastoral,
evangelical, social and ecumenical. Being open to and engaging with society as a whole and offering
support forthose needing help are 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 has custody
of property and of records, materials and artefacts of significance to the cultural and religious heritage.
The maintenance of these is undertaken by the Select Vestry of the Parish of Errigal & Desertoghill.
Achlevements Performance & Public Benefit
The Parish of Errigal & Desertoghill has been under the incumbency of Revd. Carmen Hayes from
September 2019. As a church we provide a weekly service of Morning Prayer and a once per month
service of Holy Communion. We also provide for baptisms, weddings. funerals and pastoral support.
Our services We broadcast our services live on our Facebook page.
Our church maintains a link with the other churches in the area. Our Rector visits church rnembers in
hospitals, nursing and care homes as well as at home.
Teaching continues in various formats. Sunday School meets prior to our church service eduring the
school year. Our annual youth event SPARK took place in the summer. Our social organisations are
important and the Mothers Union has partly returned after COVID while the Bowling Club is still to
reopen. Our parish hall and our car park are used by other local community groups and organisations.
Our Select Vestry organise and carry out repairs and maintenance to our two churches, the hall, the
graveyard and the rectory.
Our church continues to adhere to the Church of Ireland SafeguardingTrust Code of Conduct and Good
Practice for all those working with children and vulnerable adults.
The church organised a Flower Festival in October 2022. This event was successful from a financial
point of view and also provided an opportunity for people to get involved and work together.
The parish is considered to be in sound financial standing at the close of the financial year ending 31
December 2022.

Financial Review
Financial reports are reviewed throughout the year and there is also a review on completion of the
annual accounts.
Total income (£115,421) for the year ended 315t December 2022 was higher than our total expenses
{£91,492} by £23,929. The total value of cash funds held increased to £200,308.
Goin
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 2022 can be signed off a5 a going concern.
A problem with wood worm and dry rot in the church has been identified. It is hoped that work to fix
this will commence in 2023. The first phase will cost around £90,000.
Structure Governance and Mana
ement
Governin
Document and Constitution of the Chari
Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation.
The Select Vestry members are the Charity Trustees.
Recruitment and
ointment of Selert Vest
rustees
All members of the Church of Ireland who are over the age of 18 and are either resident within the
parish or live elsewhere but have been accustomed members of the congregation for at least three
months, 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 senied.
Pa
and Remuneration
The Rector is not paid directly by the Parish. A monthly assessment is paid to the Diocese which
comprises Stipend, Locomotory Allowance, Employerfs National Insurance and Employer's Clergi
Pension Contributions.
Or
anisational Strurture
The Select Vestry is responsible for the day to day management of the Parish. The Select Vestry
consists of the member of the Clergy serving in the Parish, the Church Wardens and generally not more
than twelve other members elected at the General Vestry.

The Select Vestry is chaired by the Incumbent. Select Vestry members are responsible for making
decisions on matters of general concern and importance to the parish including deciding how parish
funds are to be applied.
The Select Vestry meets at times fixed by the members. Special meetings may be convened at any
time by the chairperson, the Secretary or the Church Wardens. In 2022 the Select Vestry met four
during the year and the average attendance was 67%.
Com
liance with Public Beneflt
The Parish of Errigal & Desertoghill 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. There
continues to be no private gain to any individual member.
Statement of Trustees, Res
onslbllitles
The Trustees are responsible for preparin8 the Trustees, Report and the statement of receipts and
payments and statement of assets and liabilitles 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 asset5 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 tSme 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
Trustee I
Trustee 2
Date:
18 JULY LOL3

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Receipts and Payments Account for the year ended 31 December 2022
Unrestrlcted Restrictsd Endowment
Total
Totsl
Funds
2022
Funds
2022
Funds
2022
Note
2022
2021
Recei
Envelope and plate collections
Other donations
Gift Aid
Grants
46,297
150
12.601
1,510
4,751
23,245
1,782
51,048
23,395
14,383
1,510
14,915
1,488
447
8,235
115,421
52,014
1,010
8,941
20,050
Fundraising
Missions and charity donations
Bank Inte￿st
Investment Income
14,915
1,488
40
192
424
10,632
93,262
407
7,355
68,320
880
Total Recei
47,101
Pa
ments
Diocesan Assessment
Property maintenan
Church running costs
Rectory costs
Missions and charity donations
Sunday School
SPARK
Other church events
Fundraising Costs
Financial Charges
Other Items
Administration costs
47,468
764
4,437
3,059
209
47,468
16,831
4,551
3,059
3,247
533
3,175
289
5,019
428
46,085
23,361
3,797
3,255
1,742
697
16,067
114
3,038
533
3,175
289
5,019
1,943
165
419
173
107
6,667
87,992
6,892
63,248
6,892
91,492
Total Pa
ments
28,244
Excess of Rèceipts over
Payments for the year before
transfers
Transfers
Excess of Receipts over Payments for
the year
5,072
18,857
23,929
5,270
-1,550
450
-2,000
3,522
18,407
21,929
5,270
Signed on Behalf of the Trustees
Trustee 1
Tru8t•e 2
Date

Statement of Assets and Liabilities a8 at 31 December 2022
Unrestricted Restricted Endowment
Funds
Funds Funds
2022
2022
Total
Total
Note8
2022
2022
2021
Cash Fund8
Current Accounts
Deposit Accounts
Total Cash Funds
59,503
17,192
76,695
97,046
26,567
123,613
156,549
43,759
200,308
134,740
43,639
178,379
Investment Assets
Investments in RCB Unit
Trusts
Investments in CIT Unit
Trusts
Totsl Investment A889ts
167,480
167,480
178,383
93,116
93,116
104,002
260,596
260,596
282,385
Assets retsined for tho
Parish's own uso
Rectory
Fixtures & Fittings
Total As8•t8 retalned
for the Parlsh's own u8•
175,000
5,000
175,000
5,000
175,000
5,000
180,000
180,000
180,000
Total A88ets
256,69S
123,613
260,596
640,904
640,764
Slgnod on Behalf of the Tru8tse8
Tru8tee 1
Trustee 2
Date:
IY T￿LY l•L3

Notes to the financial statements for the year ended 31 December 2022
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
la) 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.
The breakdown of the items of receipts and payments has been r￿lassIfied from the previous year in a
more meaningful way.
(b) Statèment of Assets and Liabllltles
This yearfs report has been updated to reflect the complete analysis of assets and liabilities at 31
December 2022.
li) Assets retained for the Parlsh's own use
The assets of the Parish, retained ft)r its own use comprise'.-
Church Buildings and Graveyard
Church Hall
Rectory
Fixtures and fittings
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 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 Church Hall is 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
benefits of the users of the accounts and to the parish.
The Rectory is valued at domestic rateable value.
Fixtures and Fittings in the churches are recognised at an estimate valuation provided by the Trustees.
ii) Investments
Fixed asset investments comprising investment in RCBICIT Unit Trusts are stated at fair value at each year
end date.
lil) Endowment Funds
The capital of Endowment Funds are to be retained either permanently or at the congregation's discretion:
the income derived from the endowment is to be used either as restricted or unrestricted income funds
depending upon the purpose for which the endowment was established in the first place.
10

Notes to the financial statements for the year ended 31 December 2022 (continued
2. Envelope and Plate Collections
Unrestrlcted
2022
Restricted
2022
Totsl
2021
Freewill Envelopes
Building Fund Envelopes
Loose Collections
Moyletra - Harvest Thanksgiving
Moyletra - Carol Service
SPARK Collection
Sunday School
TOTAL
45,299.72
42,122.77
5,270.00
628.20
3,395.00
500.00
25.00
72.72
4,665.00
488.05
509.50
20.00
66.00
46,297.27
4 751.00
52,013.69
3. Gift Aid
Unrestricted
2022
Restricted
2022
Total
2021
Freewill Offering
Building Repair Fund
Harvest Appeal
Flower Festival
TOTAL
11,850.39
7,935.55
729.25
275.00
1,068.75
750.00
713.75
12 600.39
1,782.50
8,939.80
4. Fundraising
Unrestrlcted
2022
Restricted
2022
Totsl
2021
Flower Festival
TOTAL
14,915.00
15 228.75
S. Property Maintenance
Unrestricted
2022
Restricted
2022
Total
2021
St. Paul's
Refurbishment of St Paul's church hall
Replace Steel Railings
Moyletra
Church Roof Refurbishment
Rectory
TOTAL
2,959.42
208.62
2,986.84
2,604.13
8,482.93
5,000.00
5,010.81
1,452.00
811..01
764.00
7,506.00
2 405.96
764.00
16 066.84
23.360.88

6. Church Runnlng Costs
Unrestricted
2022
Restrlcted
2022
Total
2021
Electricity
Heating Oil
Water Rates
Organist
Moyletra - Workmans
Audio Promotions l DVDS
Clerical Relief I Visiting Speakers
TOTAL
1,412.16
979.43
225.62
1,420.00
685.91
1,136.28
184.55
1,060.00
149.92
179.81
400.00
113.94
400.00
113.94
3 796.47
7. Rectory Costs
Unrestricted
2022
Restricted
2022
Total
2021
Electricity
Heating Oil
Rates
TOTAL
1,028.82
1,299.38
730.96
803.44
1,732.50
719.29
3,059.16
3,255.23
8. Administration costs
Unrestricted
2022
Restricted
2022
Total
2021
Printing and Stationery
Insurance
Telephone
Independent Examination
Copyright Licence
Surefire Protection
Rectorfs Office Allowance
RCB - Gift Aid Charges
Church of Ireland Trustees - Investment Costs
Secretary's Expenses
Sundry Expenses
TOTAL
831.97
2,170.63
927.28
504.00
214.00
124.80
884.00
1,017.37
165.56
27.42
620.21
2,071.26
870.35
498.00
204.00
513.24
884.00
621.75
316.44
17.46
50.44
24.48
6.891.51
8 667.15
12

9. Movement In Funds
At1Jan
Incomlng Outgoing Transfer8
2022 Resources Resources
At 31 Dec
2022
Restricted funds
Building Repair
Building Investment
Missions
43,249
26,527
41,730
40
1,488
3,341
154
270
78
19,109
-2,000
63,870
26,567
3,038
2,100
1,550
Graveyard
Parish Hall
Parish Development
Sunday School
Bowling Club
Total restricted
1,740
1,340
30,783
1,259
307
2,981
1,494
27.589
804
307
3.464
533
105,205
47,101
28,244
450
123,612
Unrestrbcted fund8
General Fund
Fixed Term Deposit
Moyletra
Moyletra Deposit
49,000
5,996
7,062
11,116
66,510
62,241
-1,550
51,719
6,005
7,785
11,187
1,730
71
1,007
73,174
68,320
63,248
-1,550
76.696
Total funds
178,379
115,421
91,492
-2,000
200,308
Pur
oses of Restricted Funds
Building Repair and Hall Funds- This is money to assist with the cost of maintaining St Paul's Parish
Buildings.
Parish Development- Funds to develop church growth and interaction with the local community.
Missions - Monies for donation to missionary organisations.
Sunday School- A fund for the use of St. Paul's Sunday School
Bowling Club- This is a fund for the use of the Bowling Club.
13

10. Investment Assets
RCB Unlt
Trusts
CIT Unlt Trusts
Total
Openlng value at 1 Jan 2022
178,383.37
104,002.05
282,385.42
Changes in valuation
Additions
Adjustment
Disposals
-12,976.70
-12,886.34
2,000.00
-25,863.04
2,000.00
2,073.83
2,073.83
Closlng value at 31 Dec 2022
167,480.50
93,115.71
260,596.21
Changes in valuation are reflected directly to reserves as these are non- cash movement.
The adjustment is to include Unit Trust for Moyletra not previously included.
11. Assets retalned for the Parlsh's own use
Flxtures
and
Flttlngs
Rectory
Total
Opening c08t at 1 Jan 2022
176,000
6,000
180,000
Additions
Closlng cost at 31 Dec 2022
175,000
5,000
180,000
12. Reconclllatlon of Charlty Funds
Balance brought forward 111122
640.764
Cash Surplus in year
21,929
Decrease in value of investments
-21.789
Total charlty funds 31112122
638.904
Changes In the value of investments are reflected in reserves as these re non-cash transactlons.
14

14. Transactlons wlth the Trustees
No trustee, apart from the Rector, re￿iVed any remuneration during the year. Expenses were paid to the
Secretary (£27)..
15. Governance Costs
Govemance costs of £504 were incurred during the year which relates to fees paid to the independent examiner.
Governance costs are included within administration costs in the Receipts and Payments Accounts.
15