CHURCH OF IRELAND
DIOCESE OF CLOGHER
PARISH OF AGHALURCHER
ST RONAN'S CHURCH COLEBROOKE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
CHAIUTY NUMBER: NIC 105365
HASSARD MCCLEMENTS LIMITED
CHARTERED ACCOUNTANTS
AND
REGISTERED AUDITORS
32 EAST BRIDGE STREET
ENNISKILLEN
COUNTY FERMANAGH
BT74 7BT

ST RONAN'S CHURCH COLEBROOKE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
CONTENTS
References and Administrative Details
Trustees, Annual Report
Independent Examiner's Report to the Trustees
Statement of Financial Activities
Statement of Financial Position
Statement of Cash Flows
Notes to the Financial Statements
9-16

ST RONAN'S CHURCH COLEBROOKE
REFERENCES AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2022
Charity Name:
Brookeborough/Aghalurcher/Clogher/Church Of Ireland
Charity Registration Number: NIC 105365
Contact Address:
Colebrooke Rectory
8 Owenskerry Lane
Killarbran
Fivemiletown
BT75 OSP
Trustees
Mr Oral Graydon
Mr Christopher Gould
Mr Brian Foster
Mr Derek Johnston
Mr Jonathan Dunn
Mr Basil Little
Rev John Mcclenaghan
Mr John Carson (Resigned 2710412022)
Mr Mervyn Downey (Resigned 2710412022)
Mrs Violet Smith (Resigned 2710412022)
Mrs Connie Moore (Appointed 2710412022)
Mrs Irene Boyd
Mr Robert Boyd
Rt Hon. Viscount Brookeborough
Mr Mark Granleese
Mrs Jayne Crawford
Principal Office-bearers
Clergy:
Church Treasurer:
Church Secretary:
Church Warden - Clergy:
Church Warden - People".
Glebe Warden - Clergy:
Glebe Warden - People:
Rev Canon John Mcclenaghan
Mr Robert Robinson
Mrs Connie Moore
Mr Derek Johnston
Mr Robert Boyd
Mr Derek Johnston
Mr Basil Little
Independent Examiner
Hassard Mcclements Limited
32 East Bridge Street
Enniskillen
County Fennanagh
BT74 7BT
Principal Bankers
Danske Bank
24 Townhall Street
Enniskillen
County Fernianagh
BT74 7BB

ST RONAN'S CHURCH COLEBROOKE
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees present the annual report and financial statements for St Ronan's Church for the year ended
31 December 2022.
Objectives and Activities
The charitable pu4)ose of the Church of Ireland is the advancement of religion.
The principal function of St Ronan's Church is to support the advancement of the Christian religion by
promoting, through the work of the Parish 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 is 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 a large
body 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 Parish.
Achievements, Performance and Public BenefIt
The Parish holds public worship at a variety of services each week throughout the church year - Holy
Communion, Morning Prayer, Baptisms, Matriages and Funerals. There are services focusing on
Advent, Christmas, Lent, Easter, Harvest etc.
The purpose of our charitable fundraising is not only for our own costs, but also for a variety of needs
(see attached donations). This is a tangible demonstration of our mission and outreach.
At all times we keep in mind our Safe Guarding Trust policy, Heath and Safety requirements and
regulations.
The Parish has given careful consideration to the Charity Comrnission 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.
Financial Review
For the financial year ended 31 December 2022. there was an overall deficit of £(6,745), whkch
incoryorated a defIcit under unrestricted funds of £(2,424), a deficit in restricted funds of £(4,300) and
a deficit of £(21) under endowment funds.
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 Paiish 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
Goveriiing Document and Coiislilulioii of tlie Cliarity
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation.
The Select Vestry members are the Charity Trustees.

ST RONAN'S CHURCH COLEBROOKE
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Reeruilmenl aiidAppoinlment of ilie Seleel Veslry (Trustees)
All members of the Church of Ireland who are over the age of 18, 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 votc at meetings
of the General Vestry and to stand for election to the Select Vestry. 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 tenns which may be served.
Orgaiiisalional Slruclure
The Select Vestry is responsible for the day-to-day management of the Parish. The Select Vestry
consists of members of the clergy serving in the Parish, any 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 Vesty 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 60 /0.
Slalemeiil of Truslees, Responsibililies
The trustees are responsible for preparing the Trustees, Report and the financial statements in
accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements
for each financial year. Under that law the trustees have prepared the financial statements in
accordance with generally accepted accounting practice in the United Kingdom (accounting standards
issued by the Financial Reporting Council in the UK, including Charities SORP (FRS 102)
"Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of treland (FRS 102)
and promulgated by the Institute of Chartered Accountants in the
United Kingdom and United Kingdom Law). Under that law the trustees must not approve the financial
statements unless they are satisfied that they give a true and fair view of the state of the affairs of the
charity and of the statement of financial activities of the charity for that period.
In preparing these financial statements, the trustees are required to-
select suitable accounttng policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.
state whether the fjnancial statements have been prepared in accordance with applicable Accounting
standards and identify the standards in question, subject to any material departures being disclosed
and explained in the financial statements. and

ST RONAN'S CHURCH COLEBROOKE
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the Parish will continue as a going concem.
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 financial position of the
Parish and enable them to ensure that the financial statements comply with the Charities Act (Northern
Ireland) 2008, the Charities Act (Northern Ireland) 2013, the Charity (Accounts and Reports)
Regulations (Northern Ireland) 2015 and the provision of the Constitution of the Church of Ireland.
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.
Statement as to disclosure to our independent examiner
In so far as the trustees are aware at the time of approving out trustees, annual report:
- there is no relevant infonnation of which the charity's examiner is unaware. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant infonnation and to establish that the charity's examiner Ès aware of that inforniation.
Independent Examiner
The independent examiner, Hassard Mcclements Limited have indicated their willingness to continue
in office, and a resolution concerning their reappointment will be proposed at the Annual Easter Vestry
Meeting.
Signed on Behalf of the Trustees
Reverend John Mcclenaghan
Mr Derek Johnston
Date:
2]
LOL3

INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF
ST RONAN'S CHURCH OF IRELAND
We report on the accounts of St Ronan's church for the year ended 31 December 2022, which are set
out on pages 6 - 16.
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, the Charities Act (Northern Ireland) 2013 and the Charities
(Accounts and Reports) Regulations (Northern Ireland) 2015. The Charity's trustees considers that an
audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 and
that an independent examination is needed. The charity is preparing accrual accounts. It is our
Examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.
Follow the procedures laid down in the general Directions given by the Charity.
Comjnission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern
Ireland) 2008. and
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 (Northern
Ireland 2008) 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 (Northern
Ireland 2008).
Our examination included a review of the accounting records kept by the charity and 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 beIieve:
l. That accounting records were not kept in accordance with section 63 of the Charities Act (Northern
Ireland) 2008,
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 (Northern
Ireland) 2008. and
4. That there is further inforniation 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 (l) to (4) listed
above, and, in connection with following the Directions of the Charity Commission for Northern
Irela
, we have found no matter
at require drawing to your attention.
Hassard Mcclements L
ited
Chartered Accountants and Registered Auditors
32 East Bridge Street
Enniskillen
County Fermanagh
BT74 7BT
Date:
L3i£IL3

ST RONAN'S CHURCH COLEBROOKE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted Restricted Endowment
Funds
Funds
Funds
2022
2022
Tot21
2022
Total
Note
2022
2021
Income
Donations and legacies
Other trading activities
Investments
Charitable activities
Other income
Total Income
42,750
15,202
2,091
5,669
2,762
190
45.512
15.392
2,096
5,669
44,438
10,418
1,182
5.838
685
62,561
65,712
2,957
68.669
enditure on:
Generating funds
Charitable activities
Other costs
Total Ex
(290)
(62.019)
{7,244)
(69,553)
(290)
(63,781) (59,093)
(7.629)
(4,908)
{71,700) {64.001)
(1,762)
(385)
(2,147)
enditure
Net income l (expenditure) before
transfers
(3841)
810
(3,031)
(1,440)
Transfers between funds
660
(667)
Net income l (expenditure) before other
recognised gain5 and losses
(3,181)
143
(3,031)
(1,440)
Gainsl{Losses) on investment assets
757
(4,443)
(28)
(3,714)
9,251
Net movement in funds
(2,424)
(4,300)
(21)
(6,745)
7,811
Reconciliation of funds:
Total funds brought forward
611,439
68,377
225,665
905.481
897,670
Total fund5 carried forward
609,015
64,077
225.644
898,736
905,481

ST RONAN'S CHURCH COLEBROOKE
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022
Note
2022
2021
Fixed Assets
Tangible fixed assets
Investments
Total Fixed Assets
671.311
71.179
742.490
671,311
74,892
746.203
12
Current Assets
Debtors
Cash and cash equivalents
Total Current A55ets
13
15,914
142,895
158.809
16,683
144,503
161,186
Current Liabilities
Creditors - amounts falling due within one year
Total Creditors
14
2.563
2,563
1,908
1,908
Net Current Assets
156,246
159.278
Total Net Assets
898.736
905,481
The Fund5 of the Parish
Unrestricted Funds
Restricted Funds
Endowment Funds
Total Charity Funds
17
609.015
64,077
225,644
898.736
611.439
68,377
225,665
905.481
17
17
The notes on pages 9 to 16 are an integral part of these financial statements.
The financial statements on pages 6 to 8 were approved by the Board of Trustees on li
and signed on its behalf by-
Reverend John Mcclenaghan
Mr Derek Johnston

ST RONAN'S CHURCH COLEBROOKE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
Note
2022
2021
Cash flows from operating activities:
(3,031)
(1.440)
Net cash provided by (used in) operating activities
19
1,423
{1,915)
Change in cash and cash equivalents in the reporting period
(1,608)
(3.355)
Cash and cash equivalents at the beginning of the reporting period
144,503
147,858
Cash 2nd cash equivalents at the end of the reporting period
20
142.895
144.503

ST RONAN'S CHURCH COLEBROOKE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
l. Aecounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the
financial statements are as follows:
a) Basis of preparation
The financial statements have been prepared on a going concern basis in accordance with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan¢e with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)),
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Parish meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at
historical cost and transaction value unless otherwise stated in the relevant accounting policy note{s).
b) Preparation of accounts on a going concern ba515
The parish generally meets its day to day working capital requirements from its annual income. The Trustees have
obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied that the Parish has
resources to provide a reasonable expectation that it can continue to meet its flnancial obligations as they fall due for the
foreseeable future. Therefore, these financial statements have been prepared on a goÈng concern basis.
c) Income
Plate collections, weekly envelopes and graveyard income are accounted for on an accruals basis.
Income arising from the rental of Parish Centre facilities to third parties is recognised when the parish has enlitlement to
the funds, any perforn)ance conditions attached to the income have been met, it is probable that the incom¢ will be
received and the amount can be measured reliably.
Income from government and other grants. whether 'capital' grants or 'revenue' grants. is recognised when the charity has
entitlement to the funds, any perforn]ance conditions attached to the grants have been met, it is probable ihat the income
will be received and the amount can be measured reliably and is not deferred
Donations and gifts-in-kind are brought into the accounts at their fair value to the Parish.
d) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty, it is probable
that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

ST RONAN'S CHURCH COLEBROOKE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
e) Tangible assets
The assets of the Parish comprise:
- Church Building and Graveyard
Parish Centre
- Glebe House
- Fann and Bungalow
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 inforniation on the cost or valuation is
not available and such infornmtion cannot be obtained at a cost commensurate with the benefit to the users of the accounts
and to the parish.
The Parish Centre is recognised at insurance value, as provided by A J Gallagher. No depreciation has been provided on
the Parish Hall as the current estimated residual value is not less than its carrying value and the remaining useful life
Currently exceeds 50 years.
The Glebe House is recognised at deemed Cost, being the capital value of the property at l April 2017. 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.
The Farn) and Bungalow is recognised at value on the date of transfer.
Tangible assets are derecognised on disposal or when no fijture economic benefits are expected. On disposal. the
difference between the disposal proceeds and the carrying amount is recognised in the statement of financial activities
and included in 'Other operating (losses)/gains'.
Investments
Fixed asset investments are initially recorded at cost and then subsequently stated at fair value at each balance sheet date.
Investments in unquoted investments are recorded at Cost and are assessed annually for impainnent. Unrealised gains and
losses represent the difference between the fair value at the beginning and end of the financial year or, if purchased in the
year. the difference between cost and fair value at the end of the year. Realised gains and losses represent the difference
between the proceeds on disposal and the fair value at the start of the year or cost if purchased in the year. Both realised
and unrealised gains and losses in investments are reported within "Gains / (Losses) on Investments within the Statement
of Financial Activities.
g) Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks and bank overdrafts.
h) Financial instruments
The Parish only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic
financial instruments are initially recognised at transaction price and subsequently measured at their settlement value.
io

ST RONAN'S CHURCH COLEBROOKE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
fi) Funds
Funds are classified as either restricted funds or unrestricted funds. defined as follow5.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with
their authority or created through legal processes, but still within the wider objects of the Parish.
Endowment funds are ￿ndS which have been given on the condition that the original capital sum is not reduced, but the
incoTne there from is used for the purpose defined in accordance with the objects of the Parish.
Unrestricited fund5 are expendable at the discretion of the trustees in furtherance of the objects of the Charity.
2. Critical accounting judgements and estimation uncertainty
Estimates and judgements made in the process of preparing the financial statement5 are continually evaluated and are
based on historical experience and other factors, including expectations of future events that are believed to be reasonable
under the circumstances. The Trustees do not consider that there are any critical judgements made in applying the
Parish's accounting policies or that there are any critical accounting estimates 01 assumptions which may have a
significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next financial year.
3. Donations and legacies
Unrestricted Restricted
Funds
Funds
2022
2022
Tot21
Total
2022
2021
Plate collections
Weekly envelopes / FWO
Tax recovered on donations
Donations for charities
Grants
Legacy
Other
3.648
29,768
6,354
3,648
29,768
6.354
1.762
500
1,000
2,480
45,512
3,370
28.417
6.636
495
1,762
500
1.000
3,040
2,480
44,438
2,480
42.750
2,762
4. Other trading activities
Unrestricted Restricted
Funds
Funds
2022
2022
Endowment
Funds
2022
Total
2022
Total
2021
Rentals from Parish Centre
Rentals from Farni and Bungalow
Special Fundraising
Other
loo
loo
10,402
4,345
355
15,202
10,402
4.345
545
15.392
10,418
190
190
10,418

ST RONAN'S CHURCH COLEBROOKE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
5. Investments
Unrestricted Restricted
Endowment
Funds
2022
Funds
2022
Funds
2022
Total
Total
2022
2021
Bank interest
Investment income
12
2,084
2,096
17
1,165
1.182
2,080
2,091
6. Charitable aetivitie5
Unrestricted Restricted
Funds
Fund5
2022
Total
Total
2021
2022
2022
Magazine and Church of Ireland Gazette Income
Grave Yard Income
391
5,278
5,669
391
5,278
5,669
172
5,666
5,838
7. Analysis of expenditure
Unrestricted Restricted
Funds
Funds
2022
Total
2022
Total
2021
2022
Generating Fund5
Fundraising costs
290
290
290
290
Charitable Activities
Diocesan costs/assessment
Church costs
Glebe costs
Parish centre costs
Graveyard costs
Charitable donations
Administration costs
39,210
6,518
5.668
3,064
4,665
1.800
1.094
62,019
39,210
6,518
5,668
3,064
4,665
3,562
1,094
63.78E
37,503
5,314
6,386
1.795
4,895
2,610
590
59,093
1,762
1,762
Other Costs
Sunday school expenses
Diocesan and Church of Ireland Gazette magazines
Sundry costs
Bank charges
Property costs (Farn) and Bungalow)
Cooneen parish
Mothers union
517
517
488
3,668
248
2.637
71
356
488
3,343
188
2,637
71
236
1,680
244
325
60
2.392
7.244
385
7,629
4,908
12

ST ROINAN'S CHURCH COLEBROOKE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Governance costs of £1290 were incurred during the year of which £1290 relates to independent examiner fees.
Governance costs are included within Sundry costs above.
8. Gain l (Loss) on Investment Assets
2022
2021
Unrealised gains / (losses) on investments
(3,714)
9,251
9. Taxation
St Ronan's Church is recognised as a charity for the pU￿ose of applicable taxation legislation and is therefore not subject
to taxation on its charitable activities.
10. Analysis of trustee remuneration and expenses
Key management are deemed to comprise the Trustees. The parish paid expenses of £6301 relatÉng to the running costs
of the glebe house which is occupied by the rector. 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.
I l. Tangible fixed asset5
Parish
Glebe
Farm &
Bungalow
Centre
House
Total
Cost
At beginning of year
Additions
At end of the year
271,311
175,000
225.000
671,311
271,311
175,000
225.000
671,311
Net book value at beginning of the year
Net book value at end of the year
271,311
271.311
175,000
175,000
225,000
225,000
671,311
671.311
12. Investments
Listed
Other
Investments Investments
Total
Balance at beginning of the year
Additions during the year
Disposals during the year
Fair value gain l (loss) on investments
Balance at end of the year
3,358
71.534
74,892
1.467
4.825
(5,180)
66,354
(3.713)
71.179
13

ST RONAN'S CHURCH COLEBROOKE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Listed
Investments Investments
Other
Total
Analysis of Investments
Other Listed Investments
Investments in RB Unit Tn￿ts
Other unlisted investments
4,825
4,825
65,991
363
71.179
65,991
363
66,354
4,825
13. Debtors
2022
2021
Sundry debtors
15,914
16,683
14. Creditors Amounts due within l year
2022
2021
Accruals and other creditors
2,563
1,908
15. Financial instruments
The church has the following financial instrnments:
2022
2021
Loans and receivables held at amortised cost
Cash and cash equivalents
Sundry debtors
142.895
15,914
158,809
144.503
16,683
161.186
Financial liabilities measured at amortlsed cost
Accruals and other CTeditors
2,563
2,563
1,908
1,908
16. Analysis of Net Assets among Funds
Unrestricted Restricted Endowment
Total
Fixed Assets
Investments
Current Assets
Current Liabilities
Net a55ets at 31 December 2022
446,311
13.952
150.712
(1,958)
609,017
225.000
196
671,311
71,179
158,809
(2,563)
898,736
57.031
7.647
(605)
64.073
450
225,646
14

ST RONAN'S CHURCH COLEBROOKE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
17. Fund5 of the Parish
Gains I
(1055es) on
investment
At 1.01.2022
Income
Expenditure Transfers
asset
At 31.12.2022
Endowment funds
Farni and Bungalow Fund
Sylvia Mulholland Fund
225,000
665
225,665
225,000
644
225,644
(28)
(28)
Restricted funds
Investment Fund
Charity Fund
Catering Fund
Bowling Club Fund
66,448
1,004
1,762
(4.443)
63,009
(1,762)
(28)
(357)
695
1,234
(667)
191
1,068
68,377
2.957
{2.147)
(667)
(4,443)
64,077
Unrestricted funds
Cemetery Fund
Friends Fund
General Fund
24,609
97.810
489.020
5648
(5,423)
(5,007)
(59,123)
200
25,034
96,546
487,435
2966
57098
20
757
440
611.439
65712
(69.553)
660
757
609.015
Total funds
905.481
68669
(71,700)
(3.714)
898,736
oses of Endowment Fund5
Fam) and Bungalow Fund: This is an ¢state bequeathed on the ba51S to be never sold lo a third party and the house and land
lo be let and the income can be used for any purpose needed by the church.
- The Sylvia Mulholland Fund: Thi5 is a Fund to be used for the upkeep and repair of the Mulholland grdve.
Please note only material fijnds are disclosed.
18. Collection for Third Parties
2022
Bishops Appeal
Bishops Appeal - Ukraine
Royal British Legion Poppy Appeal
Clogher Diocese
District Loyal Orange Lodge
605
300
367
345
145
1,762
15

ST RONAN'S CHURCH COLEBROOKE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
19. Reconciliation of net income l (expenditure) to cash flow from operating activities
2022
2021
Net income l (expenditure) for the reporting period (as per the statement of
rinancial activities
Adjustments for:
{Increase)/de¢rease in debtors
Increasel(decrease) in creditors
Trimble Estate
Net cash provided by (used in) operating activitie5
768
(1.492)
(423)
655
1.423
(E.915)
20. Analysis of cash and cash equivalents
2022
2020
Cash in hand
Notice deposits {less than 30 days)
Total cash and cash equivalents
142.895
142,895
144,503
144,503
16