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 2024
Charities Number: NIC 104706

Annual report and financial statements for the year ended 31 December 2024
Contents
Pages
References and admirsislralive details of the Charity
Trustees, report
Independent Examiners Report to the Trustees
Receipts and payments account
Statement of assets and liabilities
Notes to the financial statemenls
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
Hazel Gibson
Pamela Hegarty
Eleanor Livingston
Douglas McBride
Raymond McFaul
Mellissa McGurgan
Sharman Wilson
Vivian Church
Alwyn Hayes
John Kane
Ruth-Anne Lynch
Aileen Mccahon
Sheila McFaul
Wesley Nevin
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
Hazel Gibson {Errigal) Vivian Church Desertoghill)
Sharman Wilson (Errigal)
Independent Examiner
Dr. R I Peters Gallagher, OBE, FCA
Moore(N.I,) LLP
32 Lodge Road
Coleraine
BT52 INB
Principal Bankers
Dan5ke Bank
The Diamond
Coleraine
BT52 IDE

Trustees, Annual Re
ort for the
ear ended 31 December 2024
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 2024.
Ob'ectives 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 bv
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 for those needing help are fundamental to the practical deliveryofthe benefits of Christlanity.
As a result of activity in the pursult ofthe advancement of the Christian religion, the Parish has custodv
of property and of records, materials and artefacts of significance to the cultural and religlous heritage.
The maintenance of these is undertaken by the Select Vestry of the Parish of Errigal & Desertoghill.
Achievements Performance & Public Benefit
The Parish of Errigal & Desertoghill has been under the incumbency of Revd. Carmen Haye5 from
September 2019. A5 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.
We broadcast our services live on our Facebook page.
Our church maintains a link with the other churche5 in the area. Our Rector visits church member5 in
hospitals, nursing and care homes as well as at home.
Teaching continues in various formats. Sunday School meets prior to our church service during the
school year. We launched a new group with special needs children in 2023. Our annual youth event
SPARK takes place in the summer, Our social organi5ations are important and the Mothers Union
provides refreshments afterfunerals. The Bowling Club re-opened in 2023 and meets fora few months
each bowling season. Our parish hall and our car park are used by other local community groups and
organisatlons.
Our Select Vestry organise and carry out repairs and maintenance to our two churches, the hall, the
graveyard and the rectory.
Ourchurch continues to adhere to the Church of Ireland Safeguarding Trust Code of Conduct and Good
Practice for all those worklng with children and vulnerable adult5.
The church organised a fundraiser called'The 150 Club, during the year which proved very successful.
There was also a Harvest concert in October which raised funds as well as brlnging the wider
community together.

The parish is considered to be in sound financial standing at the close of the financial year ending 31
December 2024.
Flnancial Review
Financial reports are reviewed throughout the year and there is also a review on completion of the
annual accounts.
Total income1£86,2431 for the year ended 315t December 2024 was higher than our total expenses
(£85.9031 by £340. The total value of cash funds held increased to £200,587.
Goin
Concern
The Trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate
fund5 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.
A problem with wood worm and dry rot in the church has been identified. The Trustees are seeking
financial help through the Heritage Lottery Fund.
Structure Governance and Mana
ement
Governin
Document and Constitution of the Charit
Chapter 111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisatlon.
The Select Vestry members are the Charity Trustees.
Recruitment and A
ointrnent of Select Vestr
Trustees
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 served.
Pa
and Remuneration
The Rector is not paid directly by the Parish. A monthly assessment is paid to the Diocese which
comprlses Stipend, Locomotory Allowance, Employer's National Insurance and Employer's Clergy
Pension Contributions.

Or
anisational Structure
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 2024 the Select Vestry met five
times during the year and the average attendance was 68Yo.
Com
liance with Public Benefit
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 heSped to achieve the Parish's objectives and activities, as well as providing public benefit. There
continues to be no private gain to any indlvidual member.
Statement of Trustees, Res
onsibilities
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 asset5 and Ilabilities 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 asset5 of the Parish and hence for taking
reasonable step5 for the prevention and detection of fraud and other irregularitie5.
Signed on behalf of the Trustees
Trustee I
Trustee 2
Date:
L11

Independent Examiners Report to the Trustees of the Parish of Errlgal and Desertoghlll, Garvagh
We report on the accounts of the Parish of Errigal and Desertoghill for the year ended 31 December 2024, which
are set out on pages 8 to 15.
Respective rosponsibilities of charity trustees and examiner
As the charity's Trustees, you are responsible for the preparation of the accounts in accordance with the Charities
Act {Northern Ireland) 2008.
It is our 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 examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our examination
was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland
under section 6519)(b) of the Charities Act.
Our 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.
Our role is to state whether any material matters have come to my attention giving me cause to believe:
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 aGcounting requiremenls 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
We have completed our examination and have no concerns in respect of the matters {1 } to14) listed above and,
in connectlon with following the Directions of the Charity Commission for Northern Ireland, I have found no
matters that require drawing to your attention.
Name.. Dr R I Peters Gallagher, OBE, FCA
Professional Body.. Chartered Accountants Ireland
Address.. Moore {Nl). 32 Lodge Road, Coleraine, BT52 1NB
Ll 't o"LS-
Date..

Recelpts and Payments Account for the year endod 31 December 2024
Unregtri¢ted Restricted Endowment
Funds
Funds
Funds
2024
2024
2024
Total
Total
Note
2024
2023
Recei
Envelope and plate collections
Other donations
Gift Aid
Grants
Fundraising
Missions and charity donations
Other Income
Bank Inlerest
Investment Income
47,275
500
8,446
6,104
3,658
1,335
53.379
53,174
3,874
10,963
2,000
1,468
1,062
110
4,158
9,781
7.074
911
7,074
911
682
2,111
8.147
86,243
82
1,211
7,337
64,851
600
900
810
919
7,703
81,273
Total Recei
ts
21,392
ments
Diocesan Assessment
Propety maintenance
Church running costs
Rectory costs
Missions and charity donations
Sunday School
SPARK
Other church events
Fundraisin9 Costs
Financial Charges
Other Items
Administration costs
55,492
1,812
4,925
4,281
76
55,492
6,476
5,536
4,281
2,537
898
2,309
135
51,740
4,518
5,129
5,114
3,287
405
4,664
611
2,461
898
2,309
135
3,044
278
278
173
358
98
364
678
6,919
85,903
355
1,130
6,439
81,334
580
6,919
73,961
Total Pa
ments
11,942
Excess of Receipts over
Payments for the year before
transfers
Transfers
Excess of Receipts over Payments for
the year
-9,110
9,450
340
-61
-2,500
2,500
-61
-11,610
11,950
340
Signed on Behalf of the Trustees
Trustee 1
Trustee 2
Date
b(

statement of Assets and Llabllltles as at 31 December 2024
Unrestricted Restricted Endowment
Funds
Funds Funds
2024
2024
Total
Total
Notes
2024
2024
2023
Cash Funds
Current Accounts
42,309
18,552
60,861
112,193
27,533
139,726
154,502
46,085
200,587
155,922
44,325
200,247
Deposit Accounts
Total Cash Funds
Investment Assets
Investments in RCB Unit
Trusts
Investments in CIT Unit
Trusts
Total Investment Assets
175,753
175,753
172,550
fj06,818
106,818
97.431
282,571
282,571
269,981
Assets retained for the
Parish's own use
Rectory
Fixtures & Fittings
Total Assets retained
for the Parish's own use
175,000
5,000
175,000
5,000
175,000
5,000
180,000
180,000
180,000
Total Assets
240,861
139,726
282,571
663,158
650,228
Signed on Behalf of the Trustees
Trustee 1
Trustee 2
Date:

Notes to the financial statements for the year ended 31 December 2024
q. Accounting policies
Set Oul 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.
The breakdown of the items of receipts and payments has been re-classified from the previous year in a
more meaningful way.
(b} Statement of Assets and Liabilities
This year's report has been updated to reflect the complete analysis of assets and liabilities at 31
December 2024.
(i) Assets retained for the Parish's own use
The assets of the Parish, retained for ils own use comprise:_
Church Buildings and Graveyard
Church Hall
Rectory
Fixtures and fittings
The two Church Buildings 3nd Graveyard are deemed to be Heritage assets as defined by the Charilies
SORP IFRS102). 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 cosl
commensurate with the benefit to the users of the accounts and to the parish.
The Cnurch Hall is not included in the statement of assels 2nd 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 lo the parish.
The Rectory is valued al 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 Trusls are slated at fair value at each yeaf
end date.
iii) Endowment Funds
The capital of Endowment Funds are to be retained either permanently or at the congregation's discfetion..
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 flnancial statements for the year ended 31 December 2024
3 (conttnuedl
2. Envelope and Plate Collections
Unrestricted
2024
Restricted
2024
Total
2023
Freewill Envelopes
Building Fund Envelopes
Loose Collections
Harvest Thanksgiving
Moyletra- Harvest Thanksgiving
Moyletra- Carol Service
SPARK Collection
Stjnday School
TOTAL
45,259.27
46,046.60
4,720.00
417.70
720.00
613.00
520.00
52.50
4,107.00
839.73
1,726.50
810.00
366.00
147.82
122.85
84.20
47,275.00
6,104.17
53 174.00
3. Glft Ald
Unrestricted
2024
Restricted
2024
Total
2023
Freewill Offering
Building Repair Fund
Harvest Appeal
150 Club
Turkeylsyria Appeal
TOTAL
8,445.77
9,939.48
846.25
152.50
557.50
262.50
515.43
25.00
8,445.77
1335.43
10,963.23
4. Fundraising
Unrestricted
2024
Restricted
2024
Total
2023
Car Bool Sale
150 Club
Harvest Concert and Lunch
TOTAL
1,354.40
113.25
5,239.00
1,835.00
7 074.00
1,467.65
5. Property Malntenance
Unrestricted
2024
Restricted
2024
Total
2023
st. Paul's
Moyletra
Church Roof Refurbishment
Rectory
TOTAL
2,490.38
2,124.71
750.00
1,811.92
1,150.00
1,023.25
4 663.63
1,643.68
1,811.92
4,518.39

6. Church Runnlng Costs
Unrestricted
2024
Restricted
2024
Total
2023
Electriclty
Heating Oil
Water Rates
Moyletra - Gas for heaters
Organist
Audio Promotions l DVDS
Cleaning Materials
Broadband
Clerical Relief I Visiting Speakers
TOTAL
1,648.01
1,214.46
260.77
92.25
1,360.00
587.22
1,692.00
241.59
1,460.00
600.16
99.98
86.09
424.87
187.56
360.00
350.00
4,925.49
610.94
5,128.53
7. Rectory Costs
Unrestricted
2024
Restricted
2024
Total
2023
Electricity
Healing Oil
Rates
TOTAL
1,319.46
2,138.45
823.54
1,402.42
2,929.50
781.62
4,281.45
5,113.54
8. Adminlstration costs
Unrestricted
2024
Restricted
2024
Total
2023
Printing and Stationery
Insurance
Telephone
Independent Examination
Copyright Licence
Rector's Office Allowance
RCB - Gift Aid Charges
Church of Ireland Trustees- Investment Costs
Secretary's Expenses
Surefire Protection
Sundry Expenses
TOTAL
735.38
2,531.53
800.83
454.40
2,356.08
1,041.62
564.00
229.00
884.00
730.71
540.00
239.00
884.00
680.94
152.41
150.14
22.94
7.86
310.60
20.92
20.97
6,918.55
6,438.78
12

9. Movement in Funds
At1Jan
Incoming
Outgoing Transfers
2024 Resources Resources
At 31 Dec
2024
Restrlcted funds
Bullding Repair
Building Investment
Missions
Graveyard
Parish Hall
Parish Development
Sunday School
Bowling Club
Total restricted
71,091
26,633
17.205
900
911
1,598
142
453
185
3,504
84,792
27,533
2,461
1,980
229
2,445
1,323
1,550
2,372
1,634
24,433
1,306
307
1,990
1,547
22,441
1,168
257
1,000
-50
127,776
21,394
11,942
2,500
139,728
Unrestricted funds
General Fund
Fixed Term Deposit
Moyletra
Moyletra Deposit
46,368
6,086
8,411
11,606
62,269
258
1,723
602
71,946
-2,500
34,191
6,344
8,118
12,208
2,016
72,471
64,852
73,962
-2,500
60,861
Total funds
200,247
86,246
85,904
200,589
Pur
oses of Restricted Funds
Building Repair and Hall Funds - This is money to assist vqilh 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 fof the use of St. Paul's Sunday School
Bowling Club- This is a fund for the use of the Bowling Club.

10. Investment Asset5
RCB Unit
Trusts
CIT Unit Trusts
Total
Opening value at t Jan 2024
172,549.53
97,430.59
269,980.12
Changes in valuation
Additions
Disposals
3,203.62
9,387.42
12,591.04
Closing value at 31 Dec 2024
175,753.15
106,818.01
282,571.16
Changes in valuation are reflected directly to reserves as these are non- cash movement.
11. Assets retained for the Pari5h'5 own use
Fixtures
and
Fittings
Rectory
Total
Opening cost at 1 Jan 2024
175,000
5,000
180,000
Additions
Closing cost at 31 Dec 2024
175,000
5,000
180,000
12. Reconciliation of Charity Funds
Balance brought forward 111/24
650,227.34
Cash Surplus
340.29
Increase Sn value of investments
12,591.04
Total charity funds 31/12124
663,158.67
Changes In the value of investments are reflected in reserves as these re non-cash transactions.
14

14. Transactions wlth the Trustees
No trustee, apart from the Rectoi, received any remuneration during the year. Expenses were paid lo the
Secretary {£23).
15. Governance Costs
Governance costs of £540 were incurred during the year which relates lo fees paid lo the independent examiner.
Governance costs are included within administration costs in the Receipts and Payments Accounts.
15