DEVENISH CHURCH OF IRELAND
TRUSTEES, ANNUAL REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS AND
ASSETS AND LIABILITIES
FOR THE YEAR EEIDED 31 DECEMBER 2023
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 STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTENTS
References and Administrative Details
Trustees. Annual Report
Independent Examiners Report to the Trustees
Receipts and Payments account
Statement of Assets and Liabilities
Notes to the Financial Statements
8-10

DEVENISH CHURCH OF IRELAND
REFERENCES AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2023
Charity Name:
Devenish Church of Ireland
Charity Registration Number:
105421
Contact Address:
The Rectory
l O Castletown Road
Monca
County Fem]anagh
BT74 8GG
Trustees
Reverend Sampson Ajuka
Mr David Scott
Mr Kenneth Ferguson
Mr Stuart Brooker
Mr Alan Gault
Mr Albert Connor
Mr Colin Ferguson
Mr Eric Whittaker
Mr Geny McDerniott
Mr Kenneth M¢Keown Mr Raymond Bell
Mr David Ferguson
Mr Nigel Daley
Mrs Norma Ferguson
Mr James Kells
Mr Brian Reilly
Mr Jonathan Fallis (Appointed April 2023)
Principal Office-bearers
Clergy:
Church Treasurer:
Church Secretary:
Church Wardcn - Clergy:
Church Warden - People
Glebe Warden- Clergy..
Gleb¢ Warden - People:
Revcrend Sampson Ajuka
Mr Stuart Brooker
Mr David Scott
Mr Jonathan Fallis
Mr Kenneth Ferguson
Mr James Kells
Mr Gerry McDermott
Independent Examiner
Hassard Mcclements Limited
32 East Bridge Street
Enniskillen
County Fennanagh
BT74 7BT
Bankers
Ulster Bank
16 Darling Street
Enniskillen
County Fennanagh
BT74 7ER
First Trust
24 East Bridge Street
Enniskillen
County Fennanagh
BT74 7BT
Progressive Building Society
24 High Street
Enniskillen
Couiity Femianagh
BT74 7EH

DEVENISH CHURCH OF IRELAND
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees, present the annual report and statements of Receipts and Payments and Assets and Liabilities
for the Devenish Church of Ireland for the year ended 31" December 2023.
Reference 2nd Administration Details
The reference and administration details of Devenish Church of Ireland are as shown on page l.
Objectives and Actlvities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principle function of Devenish Church of Ireland is to support the advancement of the Christian religion
by promoting, through the work of the parish the whole mission of the Church, pastOTal, 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, the parish 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 vesty of the parish.
Achievements, Performance and Public Benefit
Devenish Parish has continued to provide worship and prayer opportunities for its parishioners and any
visitors, at its services, every Sunday morning aiid evening. The Church Choir takes a leading part in all the
services throughout the year, with the members giving freely of their time each week at practice to prepare
for each of th¢sc services. A monthly prayer meeting is held in the parish liall. The provision of pastoral care
has becn extended through th¢ use of parish visitors, who assist the officiating minister with visiting duties in
the parish.
Church activities have now fully resumed post Covid-19. The Church building is now also fully open again,
likewise the Rcade Hall, for services, activities and meetings.
SeveTal parishioners participated in the Sligo Camino run, to raise monies for charity. A series of
fundraising activities would have been organised throughout the year, including a Fun Runlwalk, Table
Quiz, Sale and Auction and a Variety Concert. A collection in aid of Charity took place at Church Services,
as usual, over the Christmas period.
The activities outlined above demonstrate how the parish continues to implement its charitable purposcs (i.e.
the advancement of religion) and meets the public benefit requirement. Benefit to members of the public
include contributing to spiritual well-being and reinforcement of Christian values.
Devenish Parish adheres to Safeguarding Trust, the Church of Ireland Child Protection Policy.
The Parish has given careful consideration to the Charity Commission 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 as well as providing public benefit.
The Trustees of the Parish confinn that they have complied with their duty under section 4(b) of the
Charities Act Oqorthern Ireland) 2008 to have regard to the Charity Commission for Northern Ireland's
guidance on public benefit and that the public benefit requirement has infornied the activities of the Charity
in the year ended 31" December 2023.

Financial Review
The financial perforn]ance was in line with the trustees, expectations. The parish remains in a sound
fJnan¢ial 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 fomial reserves policy.
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 end 31,
December 2023 can be signed off as a going concern.
Structure, Governance and Management
Governing Documenl and Conslilulion of tlie Cliority
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The
Select Vesty members are the Charity Trustees.
Recruilmenl andAppoinlmenl of Selecl Vestry
All mcmbers of the Church of Ireland who are over the age of eighteen 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 rncmbers of the General Vesty 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 clected as part of this General Vcstry meeting. The Select Vestry
members will hold their positions for a period of one year. Select Vesty members may be re-elected
annually and there is no limit on the number of tenns of office which may be served.
Pay and remuneration
The Incumbent of the parish stipend is paid in accordance with figures approved by the Clogher Diocese and
the General Synod of the Church of Ireland.
Organisalional slructure
The Select Vesty is responsible for the day-to-day management of the parish. The Select Vestry consists of
the clergy member serving in the parish, two Church Wardens, two Glebe Wardens and generally not more
than twelve other members of the General Vestry elected at the General Vestry meeting.
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 d￿ldIng how parish funds are to be applied.
The Select Vesty meets at times fixed by the members or by the diocesan synod. Special meetings may be
convened at any time by the chairperson or Church Wardens.
Compliance with Public Benefit
The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on
public benefit to ensure tliat the activities entered into during the ycar have helped to achieve the Parish's
objectives and activities, as well as providing public benefit.

Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Trustees, Annual Report and the Statement of Receipts and
Payments and a Statement of Assets and Liabilities in accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland with income less than £250,000 requires the trustees to
prepare a statement of receipts and payments and a statement of assets and liabilities for each financial ycar
which give a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources of the charity for that period.
The trustees are responsible for keeping proper accounting records that are sufficient to show and explain the
parish's transactions and disclose with reasonable accuracy at any time the assets and liabilities of the parish.
They are also responsible for the safeguarding of the assets of the parish and hence for taking reasonable
responsible steps for the prevention and detection of fraud and other irregularities.
Signed on
rustees
Sa
pson Ajuka
Mr Stuart Brooker
Date:

DEVENISH CHURCH OF tRELAND
INDEPENDENT EXAMINER'S REPORT TO THE CHAIUTY TRUSTEES OF DEVENISH
CHURCH OF IRELAND
We report on the accounts of Devenish Church of Ireland for the year ended 31 December 2023, which are 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 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. 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 and our
examination was carried out in accordance with tlie general Directions given by thc 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 sceking explanations from you as charity trustees concerning any sucli matters.
Our role is to statc whether any material matters have come to our attention giving us cause to believe:
l. 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 requiremcnts of the Charities Act" and
4. That there is further infonnation needcd for a proper understanding of thc accounts to be reached.
We did not undertake an audit and therefore we express no audit opinion.
Independent examiner's statement
We have completed our exaTnination 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 Nortliern Ireland, we have found
no matters tliat require drawing to your attcntion.
HASSARJ) MCCLEMENTS LIMITED
CHARTERED ACCOUNTANTS
AND REGISTERED AUDITORS
32 East Bridge Street
Enniskillen
County Fern]anagh
BT74 7BT
Date:

DEVENISH CHURCH OF IRELAND
RECEIPTS AfiD PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restricted
Funds
Funds
Endowment
Total
Total
2022
Note
2023
2023
2023
2023
Recei
Donations and Plate Collection
Grants
37,419
7.063
44.482
35,429
28,295
7,168
151
57
102
Proceeds from Fundraising Events
Bank and Deposit Interest
Investment Income
Rental Income
Other Receipts
Total Recei
ts
4,554
1,465
6,019
157
60
151
60
2,001
13,734
57,768
2,001
17,121
69,840
3,387
11.921
17,906
89,108
151
Pa
Diocesan Costs l Assessment
Church Running Costs
Rectory Costs
Reade Hall Costs
Independent Examiner Fee
Charitable Donations
Bank Charges
Bank Interest
ments
51,767
1,197
1,958
847
51,767
5,412
1.958
2,971
1,015
903
58,163
3,756
3,757
1,106
990
726
463
4,215
2,124
1,015
899
417
39
456
Insurance
2,171
660
5.614
646
2,171
660
2.100
495
5,750
93
970
Magazines
Electricity
Sunday School
Sundry
Total Pa
5.614
646
159
159
7,436
ments
66,296
73,732
78,370
Excess of Receipts over Payments for the
year before transfers
Transfers
(8,528)
4.485
151
(3,892)
10,738
6,943
(6,900)
(43)
Excess of Receipts over Payments for the year
(1,585)
(2,415)
108
(3,892)
10.738
On behalf f the Truste
Reverend
amp
on Ajuka
Mr Stuart Brook
Date:
WLW

DEVENISH CHURCH OF IRELAND
STATEMENT OF ASSETS AND LIABILITIES
AS AT 31 DECEMBER 2023
Unrestricted
Restricted
Funds
2023
Funds
2023
Endowment
Total
2023
Total
2022
2023
Cash Funds
Current Accounts
Deposit Accounts
Total Cash Funds
8,041
850
18,263
1,552
19,815
26,304
13,264
39,568
31,161
12.299
43,460
10,862
10,862
8,891
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 us¢
Rectory
Parish Lands
Reade 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
amp
on Ajuka
Mr Stuart Brooker
Date:

DEVENISH CHURCH OF IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
l. 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 Aceount
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 the Parish's own use
The assets of the Parish, relained for its own use comprise:
Church Building and Graveyard
Rectory and Parish Lands
Reade Hall
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 Liabilitie5 as inforniation on the cost or valuation is
not available and such infonnation cannot be obtained at a cost commensurate with the benefit to the users of the
accounts and to the parish.
The R¢ctory is recognised at deemed cost, being the estimated faiT value of the property at 3 1st December 2023. No
depreciation ha5 been provided on these buildings as the curr¢nt estimated residual value is not less than its carrying
value and the remaining useful life currently exceeds 50 years.
The Reade Hall was built in the 1960's. It is recogni5ed at a deemed cost. No depreciation has been provided on the hall
as the current estimated residual value is not less than ivs carrying value and the remaining useful life currently exceeds
50 year5.
li) Investments
Fixed asset investments which comprise of investments in RCB Unit Trusts are recorded at cost.
Value at beginning of the year
Increase in value during the year
Value at the end of the year
15,430
462
15,892

DEVENISH CHURCH OF IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
2. Reconeiliation of Cash Funds
Total cash funds at beginning of the year
Receipts for the year
Payments for the yeaT
Total cash funds at end of the year
43,460
69,840
(73,732)
39.568
3. Funds of the Parish
At
1.01.2023
Incoming
Resources
Outgoing
Resources
At
Transfers 31.12.2023
Endowment Funds
Miscellaneous Bequests
Various Funds
Albert Lucy Bequest
944
5,350
5,403
11,697
944
43
108
151
(43)
5,350
5,511
11,805
(43)
Restrieted funds
Renovation Fund
Miscellaneous Bequests
Graveyard Fund
Charity Fund
Bowling Club Fund
14,991
3,692
5,182
9,116
(4,314)
(7,500)
1,900
899
(2,055)
(899)
(168)
(7,436)
600
5,627
2,056
25,921
1,894
23,506
11,921
(6,900)
Unrestricted funds
General Fund
496,251
496,251
57,768
57,768
(66.296)
(66,296)
6,943
6.943
494,666
494,666
Total funds
533,869
69,840
(73,7J2)
529.977
4. Collection for Third Parties
No collections were made on behalf of third parties.

DEVENISH CHURCH OF IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EfiDED 31 DECEMBER 2023
5. Transactions with the Trustees
The parish paid expenses of £1,958 relating to the running of the rectory which is occupied by the rector. No trustee
received any remuneration or reimbursement of expenses durino the year.
io