______________________________________________________________________________________
## **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||
- 1 -
## **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.
- 2 -
**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:
- Select suitable accounting policies and then apply them consistently;
- Make judgments and estimates that are reasonable and prudent;
- 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
- 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:**
- 3 -
## **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:
- 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 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:
1. 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 accounting requirements of the Charities Act
4. 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
- 4 -
## **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**
- 5 -
**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:**
- 6 -
## **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:**
- 7 -
**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:
- Church building and Graveyard
- Parish Centre
- 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|
- 8 -
**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
- 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.
- 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.
- 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.
- Representative Church Body Covid Grant: Funding towards utilities costs.
- Bishop’s Appeal: donations received for specific purposes to be donated to other charitable organisations.
- Fabric Fund: donations received towards upkeep of Church properties.
## Purpose of Unrestricted Funds
- General Fund: This is for the day to day running of the Parish.
- 9 -
**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.
- 10 -