DEVENISH CHURCH OF IRELAND TRUSTEES, ANfquAL REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS AND ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2022 CHARITY NUMBER: 105421 HASSARD MCCLEMENTS LIMITED CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS 32 EAST BRIDGE STREET ENNISKILLEN COUNTY FERMANAGH BT74 7BT
DEVENISH CHURCH OF IRELAND ANNUAL REPORT AND FINANCIAL STATEMEINTS FOR THE YEAR ENDED 31 DECEMBER 2022 CONTENTS References and Adininistrative Details Trustees, Aiu]ual Report 24 Iiidependent Examiners Report to the Trustees Rcccipts and Payments accouiit Stateineiit of Assets aiid Liabilities Notes to the Fiiiancial Stateineiits 8-10
DEVEINISH CHURCH OF IRELAND REFERENCES AND ADMINISTIUTIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2022 Charity Name: Devenish Church of Ireland Charity Registration Number: 105421 Contact Address: The Rectory 10 Castletown Road Monea County Fennanagh BT74 8GG Trustees Reverend Sampson Ajuka Mr David Scott Mr Kenneth Ferguson Mr Stuart Brooker Mr Alan Gault Mr Albert Coniior Mr Colin Ferguson Mr Eric Whittaker Mr Gerry McDemiott Mr Kcnneth McKeown Mr Raymond Bell Mr David Ferguson Mr Nigel Daley Mrs Nom]a Ferguson Mr James Kells Mr Wesley Scott (Deceased 6 September 2022) Ms Linda Saunderson (Rcsigned 28 April 2022) th Mr Brian Reilly (Appointed 28 April 2022) Principal Office-bearers Clergy: Church Treasurer.. Church Secretary: Church Warden - Clergy: Church Warden- People Glebe Warden - Clergy: Glebe Warden - People: Reverend Sampson Ajuka Mr Stuart Brooker Mr David Scott Mr David Ferguson Mr Kenneth Ferguson Mr James Kells Mr Gerry McDem]ott Independent Examiner HassaTd Mcclements Limited 32 East Bridge Street Enniskillen County Fennanagh BT74 7BT Bankers Ulster Bank 16 Darling Street Enniskillen County Fennanagh BT74 7ER First Trust 2-4 East Bridge Street Enniskillen County Fern]anagh BT74 7BT Progressive Building Society 24 High Street Enniskillen County Fermanagh BT74 7EH
DEVENISH CHURCH OF IRELAND TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees, present the annual report and statemeiits of Receipts and Payinents and Assets and Liabilities for tlie Devenish Church of Irelaiid for the year ended 31" December 2022. Reference and Administration Details The reference aiid administration details of Devenish Chuich of Ireland are as showii on page l. Objectives and Activities Tlie charitable purpose of the Church of Irelaiid is tlie advaiiceinent of religion. The principle function of Devenish Cliurcli of Ireland is to support the advancement of the Christian religion by promoting, through the work of tlie parish the whole mission of the Churcli, pastoral, evaiigelistic, social and ecumenical. Being open to and engaging witli society as a wliole aiid offeriiig support for tliose iieeding Iielp are fuiidamental to the practical delivery of the benefits of Christianity. As a result of activity in the pursuit of the advanccmcnt of the Christian religion, thc parish lias custody of propcrty and of rccords, Inatei-ials and artefacts of significance to the cultural and religious Iieritage and Inaintenance of which is undertakcii by tlie select vestry of tlie parisl). Achievements, Performance and Publie Benefit Devenish Parish has coiitiiiued to provÈde worship aiid prayer opportunities foi. its pari.shioiiei-s and any visitors, at its servÈces, every Sunday morning aiid eveniiig. The Church Choir takes a leadiiig part iii all tlie services throughout the year, witli tlie members giving frcely of their time each week at practice to prcpare for each of these services. A inoiitlily prayer meeting is held in the pai-isli hall. The provisioii of pastoral care has bccn cxtcndcd tIITougli tlie use of parish visitors, who assist the officiating minister with visiting duties iii thc parish. Cliurch activities have resumed post Covid-19. The Church building is now fully open agaiii, likewisc the Reade Hall, for services, activÈties and meetings. Several parishioiiers participated in thc Emiiskillen IOK and the Sligo Camino run, to raisc nioiiies for charity. A series of fuiidraisiiig activities would Iiave been orgaiiiscd tl]rougliout tlie year, iiicliidiiig a Fun Run, Table Quiz, Sale aiid Auction. A collection in aid of Cliarity did take placc at Cliurcli Serviccs as ubual over the Christmas period. Tlie activities outlincd above demoiistrate how tlie parisli coiitinues to iinpleinent its charitable purposes (i.e. the advaiicement of religioii) and ineets tlic public benefit requireineiit. Beiiefit to mciiibers of tlie public include contributing to spiritual wcll-being and reiiiforcement of Christiaii values. Deveiiish Parisli adheres to Safeguarding Trust, the Church of Ireland Child Protcction Policy. Tlie Parisli ljas given care1 consideration to the Charity Coininission for Northerii Irelaiid's guidaiice on public beiiefit to ensure tliat tlie activities eiitered into during the year have helped to achieve the Parish's objectives as well as providing public benefit. The Trustees of the Parish coiifIrm that they have coinplied with their duty uiidcr section 4(b) of thc Charities Act (Nortliern Ireland) 2008 to have regard to the Chai'ity Commission for Northerii Ireland's guidance on public beiicfit and that tlie public benefit requirement has infonned the activities of the Cliarity in tlie year ended 3 I" Decembcr 2022.
FinanciaI Review The fjnancial perfonnance was in liiie witli tlie trustees expectations. The parisli remains iii a sound fiiiancial position at the year end. The results for the year are set out in detail on pages 6 and 7 of the accounts. Reserves Policy The trustees do not have a formal reserves policy. Going concern The trustees have reviewed the budgets for the year ahead and are satisfied that the are adequate fuiids in place to eiisure that the Parish can contiiiue its activities and the financial stateineiits for the year end 31, December 2022 can be signed off as a going concern. Structure, Governance and Management Goveriiiiig Ducunteiil oiicl Conslilulion of tlie Cliarily Chapter III of tlic Constitutioii of tlie Church of Ireland governs Parislies and Parocliial Orgaiiisatioii. The Selcct Vestry nieinbers are tlie Charity Trustecs. Recriiitnient andAppoiiilnieiit ofselecl Veslry All meinbers of the Church of Irelaiid who are over the age of eigliteen and are either resident withiii the parish or live elscwherc but Iiave been accustoined membei-s of the coiigi'egatioii for at ILast three IT]Oiiths, Inay register as ineinbers of tlie Gciicral Vestry of tlie parish, allowing them to attend aiid votc at incctiiigs of the Geiieral Vestry and to stand for election to the Select Vestry. Mcctings of the Gencral Vestry are Iield at Icast oiice a yeai-. The Select Vestry is clected as part of this General Vestry meeting. Tlie Select Vestiy mcinbers will hold their positions for a PeTiod of one year. Select Vestry meinbcrs may be re-elected annually and there is no limit oil the number of tern]s of office which may be served. Pay niid reniuiieralioii The Incumbent of the parisli stipend is paid in accordance with figures approved by tlie Clogher Dioccsc and tlie Gciieral Synod of tlie Church of Ireland. Orgciiiisnlioiiul slructure The Select Vestry is responsible for tlie day-to-day maliagement of tlie parish. The Select Vestry coiisists of tlie clergy member serving in tlie paTish, two Churcli Wardcns, two Glebe Wardens aiid generally not inore than twelve other meinbers of the General Vestry elected at tlie General Vestry meeting. The Selecl Vestiy is cliaired by the incumbeiit or othcr member of the clcrgy officiating in tlie parisli. Select Vestry meinbers are responsiblc foT inaking decisioiis on matters of genei'al coiicerii aiid iinportaiicc to tlie parish including deciding Iiow parish funds arc to be applied. Tlie Select Vestry meets at times fixed by the inembers or by the dioccsan syiiod. Special meetiiigs inay bc convened at any time by tlie chairpersoii or Church Wardens. Compliance with Public Benefit The Parisli has given careful consideration to the Charity Commission for Northern Ireland's guidaiice oil public benefit to ensure tliat the activities entered into during tlie year have helped to achieve the Parisli's objectives aiid activities, as well as providing public beiiefit.
Statement of Trustees, Responsibilities Tlie trustees are responsible for preparing tlie Trustees, Amiual Report and the Statemeiit of Receipts aiid Payinents and a Stateinent of Assets and Liabilities in accordance with applicable law and regulations. The law applicable to cliarities in Northerii Irelaiid with income less than £250,000 requires tlie trustees to prep-e a stateineiit of receipts and payinents aiid a statemeiit of assets aiid liabilities for eacli fiiiaiicial year wliich give a true and fair view of tlie state of affairs of the charity and of the incoming resources and application of resources of tlie charity for that period. Tlie trustees are respoiisible for keeping proper accounting records that are sufficient to show and explain tlie parish's traiisactions and disclose with reasonable accuracy at any tiinc the assets aiid liabilities of tlic parish. They are also responsible for the safeguardiiig of tlie assets of tlie parish and hence for takiiig reasonable respoiisible steps for the prevention and deteclion of fraud and other irregularities. Signed on behalf of the Trustees Mr David Scott Mr Stuart Brooker Date:
DEVENISH CHURCH OF IRELAIND INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF DEVENISH CHURCH OF IRELAND We report on the accounts of Devenish Cliurch of Ireland foT tlie year ended 31 December 2022, which al'e set out on pages 6 and 7. Respective responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance witli the Charities Act (Northerii Ireland) 2008. It is OUT responsibility to.. Exainiiie tlie accounts under section 65 of the Charities Act. Follow the procedures laid down in the gencral Directions given by the Commissioii under section 65(9)(b) of the Cliarities Act. aiid State whether particular inatters l)ave come to our attentioii. Basis of independent examiner's report We have cxamined your charity accounts as required uiider scction 65 of tlie Charities Act aiid our cxdinination was carried out in accordaiice witli thc gcnei'al Directioiis given by the Cliarity Comiiiission for Nortliem Ireland uiider section 65(9)(b) of tlie Cliarities Act. Our examiiiation iiicluded a review of tlic accountiiig records kept by the charity and a comparison of tlie accounts presented with those records. It also included considei'ation of any unusual items or disclosures in tlic accounts, and seekiiig explaiiatioiis from you as charity trustees concerning any such matte[5. Our role is to state whether any inaterial matters Iiave come to our attention giving us cause to bclieve.. l. That accouiiting records were not kept in accordance with section 63 of thc Cliarities Act. 2. That the accowits do iiot accord with those accouiiting records. 3. That tlie accounts do not comply with the accounting requirements of tlic Cliarities Act. and 4. That there is furtlier iiifonnatioii needcd for a proper understanding of tlie accounts to bc reached. We did not uiidertake ali audit and therefore we express iio audit opinioii. Independent examiner's statement We have completed our exainination and Iiave no concerns in respect of tlie matters ( K ) to (4) listed above and, in coi]nectioii with following the Directioiis of the Chaiity Comniission for Northern Ireland, we Iiave fouiid iio matters that require drawiiig to your attentioii. HASSARD MCCLEMENTS LIMITED CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS 32 East Bridge Street Eiiniskillen County FeiTnaiiagh BT74 7BT Date".
DEVENISH CHURCH OF IRELAND RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestricted Restricted Funds Funds Endoivment Total Total 2021 Note 2022 2022 2022 2022 Recei Donations and Plate Collection Grants Proceeds from Fundraising Events Bank and Deposit Interest Investment Income Rental Incoine Other Receipts Total Recei ts 28,836 28,295 4,580 6,593 35,429 28,295 7,168 151 42.032 17,075 2,588 150 165 459 57 57 102 13,206 75,076 102 17,906 89,108 252 4.700 13,882 15.134 75,117 150 ments Diocesan Costs l Assessinent Church Running Costs Rcctory Costs Reade Hall Costs Indepcndcnt Examiner Fee Chai-itable Donations Bank Charges Bank Interest Insurance Magazines Electricity Sunday School Equipment Sundry Total Pa 58,163 2.141 3,467 816 58,163 3,756 3,757 1,106 990 726 463 55,278 3.290 2,227 1,342 990 1,615 290 290 990 718 1.253 368 433 30 2,100 495 2.100 495 5,750 93 1,840 216 3,089 5.750 93 689 281 970 472 70,477 ments 75,146 3,224 78,370 Excess of Receipt5 over Payments for the year before transfers Transfers (70) 10,658 150 10,738 4,640 194 (150) (44) Excess of Receipts over Payments for the year 124 10,508 106 10,738 4,640 On behalf of the Trustees oj Mr David Scott Mr Stuart B ooker Date: ZOLS
DEVENISH CHURCH OF IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2022 Unrestricted Restricted Funds 2022 Funds Endowment 2022 Total 2022 2022 2021 Cash Funds Curreiit Accoiiiits Deposit Accoiints Total Cash fiunds 10,478 20,684 1,546 22,230 31,161 12.299 43,461 19,730 12,992 32,722 10.753 10,753 10,478 Investment Assets Investments in RCB Unit Trusts Total Investment Assets 3,692 3,692 943 943 4,635 4,635 4,635 4,635 Assets retained for the Parish's own use Rectory Pai-ish Lands Rcade Hall Total assets retained for the Parish's own use 200.000 5,000 280,774 485,774 200,000 5,000 280,774 485,774 200,000 5,000 280,774 485,774 On behalf of the Trustees g.,J S.J6fr. Mr David Scott Mr Stuart Brooker Date:
DEVENISH CHURCH OF IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 l. Accounting policies Set out below are the principal accounting policies which have been adopted in the Compilation of the Receipts and Payinents Account and the StLteinent 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 ¢ash i-eceipts basis. b) Statement of Assets and Liabilities i) Assets retained for the Parish's own use The assets of the Parish. retained for its own use comprise- Church Building and Graveyard Rectory and Pai'ish Lands - Reade Hall The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS 102). These Hcrilage assets are not included in the Statemciit of Assets and Liabilities as inforination on the cost or valuation is not available and such inforination cannot be obtained at a cost commensurate with the benefit to the users of tlie accounts and to the parish. The Rectory is recognised at deemed cost, being the estimated fair value of the property at 31 st December 2021. No dcpi-¢¢iation has been pi-ovided on tliese buildings as the ciirrcnt estiinated residual valu¢ is not less than its can'ying value and the reinaining useful life cuii'ently exceeds 50 yeai-s. The Reade Hall was built in the 1960,5. It is recognised at a deemed cost. No depreciation has been pi-ovided on the hall as the current estimated residual value is not less than it's carrying value and the remaining useful life currently exceed5 50 y¢2r5. li) Investment5 Fixed a55et investments which comprise of investments in RCB Unit Trusts are rccorded at cost. Shares in West Ulster Farmers Limited were redeemed during the year.
DEVENISH CHURCH OF IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 2. Reconeiliation of Cash Funds Total cash funds at beginning of the year Receipts for the year Paynients foi. the ycar Total cash funds at end of the year 32,723 89,108 (78,370) 43,461 3. Funds of the Parish At Incoming Resources Outgoing Resources At 1.01.2022 Transfers 31.12.2022 Endowment Funds Miscellaneous Bequests Vai'ioiis Funds Albert Lucy Bequest 944 944 5,350 5,297 11.591 (44) 5.350 5,403 11,697 106 150 (44) Restricted funds Renovation Fund Miscellaneous Bequests Gravcyard Fund Charity Fund Bowling Club Fund 6,909 3.692 2.297 8,663 (581) 14,991 3,692 5,182 4.500 718 (1,615) (718) (310) (3,224) 2,515 15,413 (150) (150) 2,056 25,921 13,882 UDre5tricted funds General Fund 496.127 496,127 75,076 75,076 (75,146) (75.146) 194 496,251 496,251 194 Total fund5 523,131 89,108 (78,370) 533,869 4. Collection for Third Partie5 No collections were made on behalf of third parties.
DEVENISH CHURCH OF IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 5. Transactions with the Trustees The parish paid expenses of £3,757 relating to the ruiining of the rectory which is occupied by the rector. No trustee received any remuneration or reimbursement of expenses during the year. 10