ST. AUGUSTINE’S CHURCH
TRUSTEES ANNUAL REPORT & STATEMENT OF RECEIPTS AND PAYMENTS & ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022 CHARITY NUMBER: NIC104859
ST. AUGUSTINE’S CHURCH
CONTENTS
| Page | |
|---|---|
| Charity information | 1 |
| Trustees Report | 2 - 3 |
| Independent examiners report | 4 |
| Receipts and payments account | 5 - 6 |
| Statement of Assets and Liabilities | 7 |
| Notes to the accounts | 8 - 10 |
ST. AUGUSTINE’S CHURCH
CHARITY INFORMATION
| Charity registration number | NIC104859 | |
|---|---|---|
| Trustees | Rev Nigel Cairns | |
| Deirdre Amor | ||
| Robert Amor | ||
| Julie Bell | ||
| Drew White | ||
| Noel Glenn | ||
| Chloe Guthrie | ||
| Maureen Neely | ||
| Robert Lynch | ||
| Elma Taylor | ||
| Ivan Taylor | ||
| Richard Montgomery | ||
| Alan Neely | ||
| George Patterson | ||
| Hazel Philson | ||
| David Ferguson | ||
| Alywn Robinson | ||
| Linda Allen | (resigned 26/04/2022) | |
| Mervyn Gordon | (resigned 26/04/2022) | |
| Jim Ross | (resigned 26/04/2022) | |
| Principal Office Bearers | Clergy: Rev Nigel Cairns | |
| Treasurer: Drew White | ||
| Secretary: Deirdre Amor | ||
| People’s Churchwarden: Maureen Neely | ||
| Rector’s Churchwarden: Chloe Guthrie | ||
| People’s Glebewarden: | George Patterson | |
| Rector’s Glebewarden: | Robert Amor | |
| Address | St Augustine’s Church | |
| 8 Palace Street | ||
| Londonderry | ||
| BT48 6PS | ||
| St Augustine’s Rectory | ||
| 25 Dunnwood Park | ||
| Londonderry | ||
| BT47 2NN | ||
| Independent Examiners | Moore (NI) LLP | |
| 21/23 Clarendon Street | ||
| Londonderry | ||
| BT48 7EP | ||
| Bankers | Bank of Ireland | |
| 27 Culmore Road | ||
| Londonderry | ||
| BT48 8JB |
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ST. AUGUSTINE’S CHURCH
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
The Charity Trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for St Augustine’s Church Londonderry, for the year ended 31 December 2022.
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of St Augustine’s Church Londonderry is to support the advancement of the Christian religion by promoting, through the work of St Augustine’s Church Londonderry the whole mission of the Church, pastoral, evangelistic, 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 delivery of the benefits of Christianity.
As a result of activity in the pursuit of the advancement of the Christian religion, St Augustine’s Church Londonderry has custody of property and of records, material and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of St Augustine’s Church Londonderry.
Achievements, Performance and Public Benefit
St Augustine’s Church Londonderry is on the historic walls of the city. The church is a heritage venue and is open to visitors on a seasonal basis, and in pre-covid years circa 28,500 visitors per year were welcomed. The church is also a member of the Heritage Venues Group for the city and works collaboratively with other heritage groups to provide diverse and cross community visitor experiences which supports the strategic direction of DCSDC for increasing footfall to the city.
As a church we provide twice weekly services of divine worship, which during the month will include services of Holy Communion, Morning Prayer, and All Age Worship. We provide for rites of passage - baptisms, weddings, funerals - and provide pastoral support which includes hospital visitation, and home visitation by the rector. The café ministry provides a valuable conduit for receiving prayer requests from the wider community at large and from tourists. Tourists can also make prayer requests if they visit the church.
For our children we run a weekly Sunday School. Other regular activities are Bible Study, Prayer Meeting, LEAH (lunching for the elderly and housebound) and the St Augustine’s Youth (STAY).
Fund raising through catering events, concerts and a monthly market have continued to be an important way of supplementing our income, together with modest rental income from one church property.
Our Child Protection Policy is in accordance with Safeguarding Trust policies of the Church of Ireland.
Financial Review
The Charity Trustees consider the financial results for the year to 31 December 2022 and the financial position at that date to be satisfactory.
This year, there was a continued emphasis on important remedial work, as well as bringing a team of trustees together to review and plan for the ongoing maintenance of the church in the longer term and in a more systematic way.
Following substantial work to the grounds adjoining the premises of St Augustine’s, and it there has been the added benefit of improved access to the buildings.
St Augustine’s Church was pleased to partner Art Arcadia, Opera Hibernia and Music Capital during the year.
Reserves policy
The Trustees believe that unrestricted funds that have not been designated for a specific use should be maintained at a level at least equivalent to between three and six months expenditure. Maintaining Reserves at this level will ensure that, in the event of a significant drop in income, they will be able to continue the Parish’s current activities while consideration is given to ways in which additional funds may be raised. This level of Reserves has been maintained throughout the year.
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ST. AUGUSTINE’S CHURCH
TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
Going Concern
The Charity 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 as a going concern.
Structure, Governance and Management
Governing Document and Constitution of the Charity
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisations. The Select Vestry members are the Charity Trustees.
Recruitment and Appointment of Trustees
All members of the Church of Ireland who are over the age of 18 and 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 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.
Pay and remuneration of Charity Trustees
The Incumbent of the Parish, Rev’d Nigel Cairns, acts as Chairperson and is paid by via the Diocesan Assessment with is levied on the Parish. No other Charity Trustees receive any remuneration from St Augustine’s Church Londonderry.
Organisational 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 incumbent), the church wardens, the glebe wardens and generally not more than twelve members of the general vestry elected at a General Vestry Meeting.
The Select Vestry meets at times fixed by the members or by the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens.
Statement of Trustees’ Responsibility
Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Make judgments and estimates that are reasonable and prudent;
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is appropriate to presume that the charity will continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees’ report was approved by the Board of Trustees
_____ Rev Nigel Cairns Trustee Date:
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ST. AUGUSTINE’S CHURCH
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ST AUGUSTINE’S CHURCH
We report on the accounts of St Augustine’s Church for the year ended 31 December 2022, which are set out on pages 5 to 10.
Respective responsibilities 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:
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Examine the accounts under section 65 of the Charities Act
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Follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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State whether particular matters have come to our 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 65(9)(b) of the Charities Act.
Our examination included a review of the 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 our attention giving us cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner’s statement
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
Moore (NI) LLP Chartered Accountants Date:
21/23 Clarendon Street Derry ~ Londonderry BT48 7EP
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ST. AUGUSTINE’S CHURCH
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022
| RECEIPTS Unrestricted Funds Envelope Scheme and Covenant Subscriptions Envelopes 46,270 Gift Aid Recovered Income Tax - Collections (Loose Plate) 3,047 Gift Aid Recovered Income Tax (Loose Plate) - Other Income Legacy 100,000 Bequeathed Interest 3,420 In Memoriam 5,625 Derry City & Strabane District Council – Heritage, Animation & Visitors Fund (Promotions) - Representative Church Body Covid Grant - Special events 3,158 Bishop’s Appeal - Property Hire (Church & Halls) 5,631 Rent from Rental Property 5,000 Heating of Rental Property 1,500 Other Collections - Donations from Church Visitors 2,787 Donations (General) 4,656 Donations (Fabric Fund) - Vintage Fair 2,270 Café 11,829 VAT refund 2,954 Donegal County Council – ‘Imagine Hanging Out with a 1500 Year Old’. - Heritage Recovery Fund N. Ireland Grant - The Honourable Irish Society Grant - Soup Project & Deli Shop - Total Receipts 198,147 |
Restricted Funds - - - - - - - 17,868 1,510 - 1,115 - - - - - - 14,760 - - - - - - - 35,253 |
Total 2022 £ 46,270 - 3,047 - 100,000 3,420 5,625 17,868 1,510 3,158 1,115 5,631 5,000 1,500 - 2,787 4,656 14,760 2,270 11,829 2,954 - - - - 233,400 |
Total 2021 £ 43,017 11,806 2,603 2,000 - 16,680 3,065 15,874 - - - 6,808 6,000 3,600 285 2,563 4,176 7,850 1,510 11,809 - 1,800 7,700 2,000 3,789 |
|---|---|---|---|
| 154,935 |
Total Receipts
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ST. AUGUSTINE’S CHURCH
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022
| PAYMENTS Unrestricted Funds Diocesan Levy 55,124 Staffing Costs (Clerical) 215 Staffing Costs 5,875 Office Allowance 884 Repairs and Renovations Church 10,639 Church Halls 5,746 Church Halls (Growing Lives Grant) - Church Halls (Heritage Recovery Fund N. Ireland Grant) - Rectory 834 Cottage - Light, Heat and Power Church/Halls/Rectory 10,443 Other Rates and Insurances 6,299 Promotions - Consumables - Kidz Klub 132 Miscellaneous Expenses 3,761 Bank Fees 114 Telephones 772 Charity Donation - St. Columba Video - Total Payments 100,838 Net of receipts/(payments) 97,309 Transfers between funds 2,281 Cash funds brought forward at 1 January 2022 88,161 Cash funds carried forward at 31 December 2022 187,751 On behalf of the Trustees |
Restricted Funds - - - - 12,924 - - - - - 1,510 - 17,418 - - - - - 1,115 - 32,967 2,286 (2,281) 14,787 14,792 |
Total 2022 £ 55,124 215 5,875 884 23,563 5,746 - - 834 - 11,953 6,299 17,418 - 132 3,761 114 772 1,115 - 133,805 99,595 - 102,948 202,543 |
Total 2021 £ 53,518 140 6,496 884 1,104 8,688 11,661 2,932 6,636 783 6,930 4,130 16,243 59 80 2,748 57 1,227 385 6,000 |
|---|---|---|---|
| 130,701 | |||
| 24,234 - 78,714 |
|||
| 102,948 | |||
____ _____ Rev Nigel Cairns Drew White Trustee Trustee
Date:
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ST. AUGUSTINE’S CHURCH
STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2022
| Unrestricted Funds £ Cash Funds Current Account 184,931 Interest Bearing Current Account 2,008 Children and Youth Account 812 Total Cash Funds 187,751 Investment Assets Investment Properties 80,000 Total Investment Assets 80,000 Assets retained for the Parish’s own use Rectories 245,000 Shed 2,220 Total Assets retained for the Parish’s own use 247,220 Gross Assets Total Current Liabilities - Net Assets 514,971 On behalf of the Trustees ____ ____ Rev Nigel Cairns Drew White Trustee Trustee |
Restricted Funds £ - 14,792 - 14,792 - - - - - - 14,792 _______ |
Total 2022 £ 184,931 16,800 812 202,543 80,000 80,000 245,000 2,220 247,220 - 529,763 |
Total 2021 £ 95,148 6,915 885 102,948 80,000 80,000 245,000 2,590 247,590 430,538 - 430,538 |
|---|---|---|---|
Date:
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ST. AUGUSTINE’S CHURCH
NOTES TO THE ACCOUNTS 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.
(a) Receipts and Payment Account
All 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 and Liabilities
(i) Assets retained for Parish’s own use
The assets of the Parish, retained for its own use comprise:
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Church building and Graveyard
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Parish Centre
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Rectory
The Church building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS 102). 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 Parish Centre is not included in the statement of assets and liabilities as no reliable records of the cost of the asset are available and the valuation approach for such a building lacks sufficient reliability.
The Rectory at 25 Dunnwood Park, Derry~Londonderry, BT47 2NN, is recognised at the cost of acquisition. No depreciation has been provided for as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years.
(ii) Investments
Fixed asset investments comprising investment properties are initially recorded at cost and are then subsequently stated at fair value at each year end date.
2 Reconciliation of Cash Funds
| Total Cash Funds at Beginning of the Year Receipts for the Year Payments for the Year Total Cash Funds at the end of the Year |
£ 102,948 233,400 (133,805) |
|---|---|
| 202,543 |
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ST. AUGUSTINE’S CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
3 Movement in Funds
| At 1 January 2022 £ Restricted Funds Heritage Animation and Visitors Servicing Programme Fund 351 Heritage Recovery Fund N. Ireland 768 All Churches Trust – Growing Lives grant 712 Representative Church Body Covid Grant - Bishop’s Appeal - Fabric Fund donations 12,956 Total Restricted Funds 14,787 Unrestricted Funds General Fund 88,161 Total Unrestricted Funds 88,161 Total Funds 102,948 |
Incoming Resources £ 17,868 - - 1,510 1,115 14,760 35,253 198,147 198,147 233,400 |
Outgoing Resources £ (16,818) (600) - (1,510) (1,115) (12,924) (32,967) (100,838) (100,838) (133,805) |
Transfers £ At 31 December 2022 £ (1,401) - (168) - (712) - - - - - - 14,792 (2,281) 14,792 2,281 187,751 2,281 187,751 - 202,543 |
Transfers £ At 31 December 2022 £ (1,401) - (168) - (712) - - - - - - 14,792 (2,281) 14,792 2,281 187,751 2,281 187,751 - 202,543 |
|---|---|---|---|---|
| 14,792 | ||||
| 187,751 | ||||
| 187,751 | ||||
| 202,543 |
Purpose of Restricted Funds
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Heritage Animation and Visitors Servicing Programme Fund: This represents grant funding received from Derry City and Strabane District Council spent on promotional events and activities and heat & light.
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Heritage Recovery Fund N. Ireland: Funding towards the costs of streaming equipment, sanitising stations and training to assist the Church in maintaining services during COVID.
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All Churches Trust: Funding awarded under the Growing Lives programme to help connect with children and young people in the community. The balance of funding unspent at the year end will be utilised during 2021 and actively used for applied storage, youth accommodation and equipment for the Kidz Klub.
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Representative Church Body Covid Grant: Funding towards utilities costs.
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Bishop’s Appeal: donations received for specific purposes to be donated to other charitable organisations.
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Fabric Fund: donations received towards upkeep of Church properties.
Purpose of Unrestricted Funds
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General Fund: This is for the day to day running of the Parish.
-
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ST. AUGUSTINE’S CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
4 Transactions with the Trustees
No trustee received any remuneration or reimbursement of expenses during the year.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
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