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 care￿1 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