## **Holy Trinity Church Portrush** **Trustees’ Annual Report and Statement of Receipts and Payments and Assets and Liabilities** **For the year ended 31[st] December 2022** ## **Charity Number 104881** Holy Trinity Church Portrush – Parish of Ballywillan 1 ## **Holy Trinity Church Portrush** **Annual report and financial statements for the year ended December 2022** ## **Contents** ||Page| |---|---| |References and administrative details of the Charity|3| |Trustee’s report|4| |Independent Examiners Report to the Trustees|7| |Receipts and payments account|8| |Statement of assets and liabilities|9| |Notes to the financial statements|10| Holy Trinity Church Portrush – Parish of Ballywillan 2 ## **Holy Trinity Church Portrush** ## **References and administrative details** Charity Name: Portrush/Ballywillan/Holy Trinity/Connor/Church Of Ireland Charity Registration Number: Charity no. 104881 Contact Address: The Church Office 62 Main Street Portrush BT56 8BN Tel 028 7082 4024 email coi.portrush@btconnect.com **Trustees 2022** Ivan Bell Desmond Kane Rosemary Bell Ann Letson Susan Byrne Paul Lyness Alan Devers Canon PK McDowell Karen Elliott Dennis Melville Sandra Fleming Mark Mitchell Darren Hull John Moore Ashley Hawley Brian Wilkinson **Principal Office-bearers** Clergy: Canon Rev. Peter K McDowell 10 Coleraine Road Portrush BT56 8EA Secretary to the Select Vestry Alan Devers 16 Magheraboy Avenue, Portrush BT56 8GW Church Treasurer: Dennis Melville 47 Maclevennon Rd, Portrush BT56 8PA Church Warden- Clergy: Mark Mitchell 54 Magheraboy Avenue, Portrush BT56 8GW Church Warden - People: Susan Byrne 35 Hopefield Grove, Portrush BT56 8QH Independent Auditor MG McKay 112 Hopefield Road Portrush BT56 8HF Bankers Danske Bank 22 The Diamond Coleraine BT52 1DE Holy Trinity Church Portrush – Parish of Ballywillan 3 ## **Trustees’ Annual Report for the year ended 2022** The trustees present the annual report for Holy Trinity Church, Parish of Ballywillan for the year ended December 2022 ## **Objectives and Activities** The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of Holy Trinity Church, Parish of Ballywillan is to support the advancement of the Christian religion by promoting, through the work of the Holy Trinity Church the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Being open to and engaging with society 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, Holy Trinity Church has custody of property and of records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of the Holy Trinity Church, Parish of Ballywillan. ## **Achievements, Performance & Public Benefit** The Parish of Ballywillan, Portrush has been under the incumbency of Canon Revd, Peter McDowell from October 2005. During 2022 Holy Trinity Portrush provided safe spaces for worship and prayer, including four regular Church services per week, 9.30, 11am Morning Prayer and 6.30pm on Sunday and 10.30am every Wednesday. Holy Communion is offered on the 1[st] Sunday of each month at 11am. We also provide for baptisms, weddings and funerals. Through the work of the Rector there was provision of pastoral care throughout the year. We believe that benefits of public worship will include contributing to spiritual wellbeing of participants, the reinforcement of Christian values. The Church also provides a weekly Sunday School and Youth Confirmation classes to promote Christianity among young people within our community. All youth work is conducted under the guidelines provided by the Church of Ireland Safeguarding Trust Code of Conduct & Good Practice Parish groups include the Reach Portrush and Ballywillan Drama Group. These organisations meet on a regular basis in the Church Parish Centre at 18 Victoria Street Portrush. Reach is a community initiative in Portrush which aims to provide social activity for the elderly and homeless within the town. During 2022 the group provided a Christmas day meal, an Easter meal and a summer excursion and social gatherings for elderly and vulnerable people within the Parish. In addition, Reach plans to provide a weekly foodbank service with assistance from FairShare and Causeway Coast & Glen Borough Council. The Parish has considered the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities entered during the year have helped to achieve the Parish’s objectives and activities, as well as providing public benefit. ## **Financial Review** Financial reporting takes place at Select Vestry meetings throughout the year and there is also a review on completion of the annual accounts. Total Income (£185,089) for the year end 31[st] December 2022 exceeded total expenses (£128,557) by £56,532. The total value of cash funds held increased to £78,673. Holy Trinity Church Portrush – Parish of Ballywillan 4 ## **Going 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[st] 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 Organisation. The Select Vestry members are the Charity Trustees ## **Recruitment and Appointment of Select Vestry (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. ## **Pay and remuneration** The Incumbent of the Parish stipend is paid directly by the Parish, the incumbent received a stipend in accordance with figures approved by the General Synod of the Church of Ireland and details of office and locomotory allowances totalling £39,214. There is currently no Curate assistant working within the Parish. ## **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, a curate assistant, the churchwardens, the glebe wardens and generally 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 clergy officiating in the parish. 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 or by the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2022 the Select Vestry met 7 times during the year and the average attendance was 85%. ## **Compliance with Public Benefit** The Parish of Ballywillan, Holy Trinity Portrush has given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the actives entered during the year have helped to achieve the Parish’s objectives and activities, as well as providing public benefit. Holy Trinity Church Portrush – Parish of Ballywillan 5 TfUStees' Annual Report for the year ended 20221contlnued) Statement Trustees, Res onslbllltl The trustees are responsible for preparlng the Trustees, Report and the statement of recelpts and payments and statement of assets and liabilities in accordance with applicable law and regulations. The law appllcable 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 assets and Ilablllties for each financlal year. This is enclosed below. The trustees are responslble for keeping accountlng records that are sufficlent to show and explaln the Parish's transactions and disclose with reasonable accuracy at any time the assets and liabilitles of the Parlsh. They are also responslble for safeguardlng the assets of the Parlsh and hence for taklng reasonable steps for the preventlon and detection of fraud and other Irregularlties. Slgned on Behalf of the Trustees Trustse I Tru$tet2 Date Holy Trinity Church Portrush - Parish of Ballywillan Independent Examiners Report to the Trustees of HolyTrlnlty Church Portrush I report on the accounts of the Trust for the year ended 31 December 2022, which are set out on pages 8 to 14. Respective responslbllltles of the charlty trustees and examlner As the charitws trustees you a￿ responsible for the preparation of the accounts in accordance with the Charitles Act (Northern Ireland) 2008. It is my responsibility to.. -Examine the accounts under section 65 of the Charities Act -Follow the procedures laid down in the general Directions given by the Commlssion under sectlon 6519llb) of the Charities Act -state whether any particular matters have come to my attention. Basls of the Independent examlners report I have examined your charity accounts as requlred Ltnder sertion 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charities Commission for Northern Ireland under 5ectlon 6519llbl of the Charitles Act. My examination included a revlew of the accountin8 records kept by the charity and a comparison of the accounts presented with those records. It also Included conslderation of any unusual items or dlsclosures In the accounts, and seekin8 explanations from you as charity trustees concernin8 such matters. My role is to state whether any material matters have come to my attentlon glvlng me cause to belleve,. l. That accountin8 records were not kept In accordance wlth section 63 of the Charities Act 2. That the accounts do not accord with those accountln8 records. 3. that the accounts do not comply with the requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examlnerfs statement We have completed my examlnatlon and have no concerns In respect of matters 11} to 141 listed above, and in connettion with followlng the Directions of the Charity Commisslon for Northern Ireland, I have found no matters that requlre drawing to your attention. MG McKay 112 Hopefield Road Portrush BT56 8HF Dated Holy Trinity Church Portrush - Parish of Ballywillan Receipts and Payments Account for the year ended 31st December 2022 Unrestricted Funds 2022 Restrlrted Funds 202Z Endowment Funds 2022 Totsl 2022 Total 2021 ecel Envelope & plate collection Proceeds from Fund Raising Events Legacies 63,211 11,710 29.806 186 12,068 75,279 11,710 62,735 87,674 15,206 32,939 Bank & Deposit interest Investment income Rental of premises Sale of assets Sale of investments Grants Receipts from General Trustee5 Other Receipts Receipts from Parlsh Organlsations 186 5,288 196 169 4,220 1,200 5,288 196 27,685 2,000 27,685 39,132 140,082 45,007 185,089 147,601 Pa ment Wa8es and Salaries Diocesan C05ts/Assessment Church Running Costs Glebe Costs Parlsh Centre Costs Administration Costs Fundraising Costs Charitable Oonations Payments to Parish Organlsatlons 63,651 19,575 11.105 5,740 21,776 3,210 63,651 19,575 11,105 5,740 21,776 3,210 60,371 19,575 10,437 ii,ioo 21,868 2,875 io 3,500 3.500 men 128,557 128,557 126,226 Exce￿ of Recelpts over Payments for the vear before transfers 11,525 45,007 55,532 21,375 Transfers 14.229 114.2291 16,668 Excess of Recelpts over Payments for the year On Behalf of the Trustees TNstee I Trustee Date Holy Trinity Church Portrush - Parish of Ballywillan Statement of Assets and Liabllltles at 31" December 2022 Unrestritted Funds 2022 Restrlrted Funds 2022 Endowment Funds 2022 Totsl 2022 Total 2021 Cash Funds Current Accounts Deposit Accounts Totsl Cash Funds 33.676 33,676 44,997 78.673 7,921 14,219 22,140 44,997 44.997 33,676 Investment Assets Equity Investments Other Listed Investments Investments in RCB / CIT Unlt Trusts Other unlisted Investments Investment Propertles Total Investment A￿et$ 47,586 47,586 46.194 47,586 47.586 46.194 Assets retalned for the Paflsh's own use Parish Centre (Loaft Glebe House Fixtures and Flttlngs Total Assets retalned for the Parlsh's own use Total Assets 144.246) 144,246) 159,588) 325,000 325,000 6,000 6,000 286,754 271,412 325,000 331J)QO 751 364,676 751 47,586 413.013 339,746 On Behalf ot the Trustees Trustee I TNstee 2 Date Holy Trinity Church Portrush - Parish of Ballywillan ## **Notes to the financial statements for the year ended 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 Payments 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** This year’s report has reflected the assets and liabilities at 31[st] December 2022 ## **(i)** _**Assets retained for the Parish’s own use**_ The assets of the Parish are outlined below, and are retained for its own use comprising: - - Church Building and Parochial House - Parish Centre (Provided by the Church of Ireland Board of Education) historically referred to as the Kelly Memorial Hall - Glebe House (Rectory) - Fixtures and fittings ## **The Church Building and Parochial House** These 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 Parish Centre (previously Kelly Hall)** Our Parish Centre was built in 1886 as a National School. There are no reliable records of the cost of this construction/ acquisition and valuation approach for such a building lacks sufficient reliability. As a result, this building is not recognised in the parish statement of assets and liabilities. ## **The Glebe House (Rectory)** Our Rectory is valued at domestic rateable value. No depreciation has been provided on the glebe house as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years. Fixtures and Fittings are recognised at cost and are depreciated on a straight-line basis over a period of 10 years and are now at a residual as the last significant expenditure was 2005. ## **ii) Investments** Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and investment in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date. Investments in unquoted investments are recorded at cost and are assessed annually for impairment. Holy Trinity Church Portrush – Parish of Ballywillan 10 ## **Notes to the financial statements for the year ended 2022 (continued)** ## **iii) Endowment funds** The capital of Endowment Funds is to be retained either permanently or at the Congregations discretion; the income derived from the endowment is to be used as either restricted or unrestricted funds depending on the purpose for which the endowment was established in the first place. ## **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 end of the
year|£
22,151
185,079
128,557
78,673| |---|---| ## **3. Movement in Funds** |**Restricted funds**
Building Fund
**Unrestricted funds**
Designated Fabric Fund
Flower Fund
Designated Music Fund
Sunday School Fund
General Fund
**Total funds**|**At 1st Jan**
**2022**
**£**
14,219
14,219
500
216
500
380
6,336
7,932
22,151|**Incoming**
**Resources**
**£**
45,007
45,007
0
0
0
0
140,072
140,072
185,079|**Outgoing**
**Resources**
**£**
0
10
0
42
128,505
128,557
128,557|**Transfers**
£
(14,229)
(14,229)
0
0
0
0
14,229
14,229|**At 31 Dec**
**2022**
**£**| |---|---|---|---|---|---| ||||||44,997| ||||||44,997| ||||||500
206
500
338
32,132| ||||||33,676| ||||||78,673| ## Purposes of Endowment Funds -Legacy Fund provides a fund for unallocated legacy donations from parishioners. The fund is intended to support future community outreach projects ## Purposes of Restricted Funds  Building Fund: This is a fund to assist with the cost of maintaining and improving Parish Buildings ## Purposes of Designated Funds - Fabric Fund: The Trustees have set aside funds for the maintenance of the church property. - Music Fund: The Trustees have set aside funds for the purchase of music resources for use in worship. - Flower Fund: This is a fund to provide flowers for display during services of worship - Sunday School Fund: The Trustees have set aside funds for use by the Sunday School. Holy Trinity Church Portrush – Parish of Ballywillan 11 ## **Notes to the financial statements for the year ended 2022 (continued)** The amounts below have been included in Receipts for the Year under 2022 ## **4 Envelope & Plate Collections** **----- Start of picture text -----**
Unrestricted Restricted Total 2022
2022 £ 2022 £ £
Freewill Envelopes and electronic payments 58,408 58,408
Building Fund Envelopes electronic 12,068 12,068
payments
Loose Collections 3,892 3,892
Harvest Thanksgiving 911 911
63,211 12,068 75,279
**----- End of picture text -----**
## **5 Proceeds from Fund Raising Events** **----- Start of picture text -----**
Unrestricted Restricted Total 2022
2022 £ 2022 £ £
Summer Clothes Sale 10,405 10,405
Summer Supper 439 439
Christmas Sweets & Treats 866 866
11,710 11,710
**----- End of picture text -----**
## **6 Other receipts** **----- Start of picture text -----**
Unrestricted Restricted Total 2022
2022 £ 2022 £ £
Gift from non-tax payer for Disaster EC 3,500 3,500
HMRC Gift Aid January 2022 13,441 13,441
HMRC Gift Aid July 2022 6,926 6,926
HMRC Gift Aid – Plate to Oct 22 1,183 1,183
Bank adjustments ref lodgements 2022 135 135
Baptism donation 2,500 2,500
27,685 27,685
**----- End of picture text -----**
Holy Trinity Church Portrush – Parish of Ballywillan 12 ## **Notes to the financial statements for the year ended 2022 (continued)** ## **The amounts below have been included in payments for the Year under 2022** ## **7 Church Running Costs** **----- Start of picture text -----**
Unrestricted Restricted Total 2022
2022 £ 2022 £ £
Electricity 2,116 2,116
Heating Oil 4,210 4,210
Water Rates 377 377
Organists 2,280 2,280
Sundries – cleaning etc 298 298
Intruder Alarm 308 308
Candles – Paschal advent etc 152 152
Communion Wine 144 144
Christmas Tree 2021 65 65
Broadband 628 628
Organ Servicing 289 289
Sundry Costs 238 238
11,105 11,105
**----- End of picture text -----**
## **8 Church Costs – Glebe Property Maintenance** **----- Start of picture text -----**
Unrestricted Restricted Total 2022
2022 £ 2022 £ £
Church Boiler servicing 2021 315 315
Church Roof Maintenance 1,235 1,235
Interior Painting 1,920 1,920
Electrical Testing and repairs 776 776
Plumbing Work – parochial rooms 1,206 1,206
Sundry Glebe expenses 288 288
5,740 5,740
**----- End of picture text -----**
## **9 Parish Centre Costs (Kelly Memorial Hall)** ||**Unrestricted**
**2022 £**|**Restricted**
**2022 £**|**Total 2022**
**£**| |---|---|---|---| |Repayment of BuildingLoan|21,776||21,776| ||2||| Holy Trinity Church Portrush – Parish of Ballywillan 13 **Notes to the financial statements for the year ended 2022 (continued)** ## **10 Administration Costs** **----- Start of picture text -----**
Unrestricted Restricted Total 2022
2022 £ 2022 £ £
Printing & Stationery 785 785
Insurances 2022 (Paid Dec 2021) 0 0
Telephone 194 194
Copyright Licence 256 256
Rector’s Office allowance 650 650
Administrator expenses 32 32
Sundry Expenses 12 12
Omega Software Support 340 340
FWO BF Envelopes 773 773
Bank Fees 168 168
3210 3210
**----- End of picture text -----**
## **11 Transactions with the Trustees** The parish paid expenses of £1276 relating to the running costs of the glebe house which is occupied by the Rector. No trustee received any remuneration for work undertaken. Reimbursement of expenses during the year 2022 to Trustees were as follows. **----- Start of picture text -----**
Trustee Name Purpose Unrestricted Total £
Funds £
Ivan Bell Glebe Expenses 394 394
Rosemary Bell Church Running Costs - catering 86 86
Canon Peter Rectory – Heating oil 1276 1276
McDowell
Dennis Melville Church Running Costs -candles 125 125
**----- End of picture text -----**
## **12 Governance Costs** No governance costs were incurred during the year ending 2022. Holy Trinity Church Portrush – Parish of Ballywillan 14