DEVENISH CHURCH OF IRELAND TRUSTEES, ANNUAL REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS AND ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 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 2024 CONTENTS References and Adininistrative Details Trustees, Annual Report Independent Exam iners Report to the Trustees Receipts and Payments Account Statemeiit of Assets and Liabilities Notes to the Fiiiancial Statements 8- 10
DEVENISH CHURCH OF IRELAND REFERENCES AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2024 Charity Name: Devenish Church of Ireland Charity Registration Number: 105421 Coiitact Address- The Rectory l O Castletown Road Monea County Fermanagh BT74 8GG Trustees Reverend Sampson Ajuka Mr David Scott Mr Kenneth Ferguson Mr Stuart Brooker Mr Alan Gault Mr Albert Connor Mr Coliii Ferguson Mr Eric Whittaker Mr Gerry McDerinott Mr Raymond Bell Mr Nigel Daley Mr David Ferguson Mr Jonathan Fallis Mrs Norma Ferguson Mr Brian Reilly Mr James Kells (Deceased 211012023) Mr Kenneth McKeown (Resigned 1110412024) Mrs Pearl Bell (Appointed 1110412024) Ms Dorothy Scott (Appoiiited 1110412024) Principal Office-bearers Clergy.. Church Treasiirer: Chiirch Secretary: Cliurcli Warden- Clergy.. Churcli Warden- People Glebe Warden - Clergy: Reverend Sampson Ajuka Mr Stuart Brooker Mr David Scott Mr Jonathan Fallis Mr Keiineth Ferguson Mi. James Kells (Deceased 211012023) Mr Stuart Brooker (Appoiiited 1110412024) Mr Gerry McDermott Glebe Warden - People.. Independent Examiner Hassard Mcclements Limited 32 East Bridge Street Enniskillen County Fcmianagh BT74 7BT Bankers Ulster Bank 16 Darling Street Eniiiskillen County Fern]anagh BT74 7ER First Trust 2-4 East Bridge Street Enniskillen County Fennanagh BT74 7BT Progressive Building Society 24 High Street Enniskillen County Femlanagh BT74 7EH
DEVENISH CHURCH OF IRELAND TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees, preseiit tlie annual report aiid statements of Receipts and Payments and Assets and Liabilities for tlie Devenisli Church of Ireland for tlie year elided 31, Deceinber 2024. Reference and Administration Details The refereiice and administration details of Devcnish Church of Irelaiid are as shown on page l. Objectives and Activities The charitable purpose of the Church of Irelaiid is the advancement of religion. The principle functioii of Devenisli Cliurcli of Ireland is to support tlie advancement of tlic Cliristiaii religioii by promoting, through the work of the parish the whole mission of the Cliurch, pastoral, evangelistic, social and ecum¢iiical. 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 beiiefits of Christianity. As a result of activity in the pursuit of tlie advaiicement of the Christian religion, the parish has custody of property and of records, materials and artefacts of significance to the cultural and religious Iieritage and maintenance of which is undertaken by the select vestry of the parish. Achievements, Performance and Public Benefit Devenish Parish has continued to provide worship aiid prayer opportunities for its parishioners and any visitors, at its services, every Sunday moriiing and evening. The Church Choir takes a leading part in all the services tliroughout the year, witli tlie members giving freely of their time each week at practice to prepare for each of tliesc services. A moiitlily prayer meeting is held in the parisli hall. The provision of pastoral care has been extended througli the usc of parish visitors, who assist the officiating miiiister with visiting duties in the parisli. Tlie Church biiilding and Hall, are used fully for services, acttvtties and meetings. Several parisliioners participated in the Enniskillen IOK and tlie Sligo Camino run, to raise monies for charity. A series of fuiidraising activities would have been or(ranised throughout the year, including a Fun Run/Walk, 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 outliiied above demoiistratc Iiow tlie parish continues to implement its charitable purposes (i.e. thc advanceinent of religioii) and ineets tlie public beiiefit requirement. Beiiefit to members of tli¢ public include contributing to spiritual well-being and reinforcement of Christian valiies. Devenish Parish adheres to Safeguarding Trust, the Church of Ireland Child Protection Policy. The Parisli has given careful coiisideratioii to the Cliarity Commission for Northern Ireland's guidance on piiblic bencfit to ciisure that the activities entered into during the year have Iielpcd to achievc the Parisli's objectives as well as providiiig public benefit. The Trustees of tlie Parisli confirm tliat they Iiave complied with their duty under section 4(b) of the Charities Act (Nortlierii Ireland) 2008 to have regard to the Cliarity Commission for Nortlieni Ireland's guidance on piiblic benefit and tliat the public benefit requirement lias infonned the activities of tlie Charity in tlie year ended 31, December 2024.
Financial Review The financial perforniance was in line with the trustees, expectations. The parish remains in a sound financial position at tlie year eiid. The results for tlie year are set out in detail on pages 6 and 7 of tlie accounts. Reserves Policy The trustees do not have a formal rcserves policy. Going concern Tlie trustees Iiave reviewed the budgets for the year aliead and are satisfied tliat tliere are adequate funds in place to eiisure tliat tlie Parish can continue its activities aiid tlie financial statements for the year end 31, December 2024 can be signed off as a going concern. Structure, Governance and Managernent Governing Docuntent and Constitulion of tlie Cliarity Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. Tlie Select Vestry meinbers are the Charity Trustees. Recruilmenl andAppoinlnienl of Selecl Veslry All meinbers of tli¢ Church of Ireland who are over the age of eighteen and are either resideiit within the parish or live elsewhere but liavc beeii accustomed meinbers of the congregation for at least three Inontlis, may register as members of tlie General Vestry of the parish, allowing tlicm to attend and vote at meetings of tlie General Vestry and to staiid for election to tlie Select Vestry. Meetings of the General Vestry are held at least once a year. The Select Vestry is elected as part of tliis General Vestry meeting. The Select Vestry member5 will Iiold their positions for a period of one year. Select Vestry inembers may be re-elected annually and tliere is iio liinit oil tlie nuinber of terins of office wliicli may be served. Pay anil reniunernlion Tlie Incumbent of tlie parisli stipend is paid iii accordance with figures approved by the Clogher Diocese and the General Synod of the Church of Irelaiid. Orgllnisalional struclure The Select Vestry is responsibl¢ for the day-to-day management of the parish. Th¢ Select Vestry consists of tlie clergy member serviiig iii the parish. two Church Wardens, two Glebe Wardens aiid generally not more than twelve otlier members of tlie General Vestry cl¢cted at the General Vestry inecting. The Select Vestry is chaired by tlie incumbent or other member of the clergy officiating in the parisli. 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 bc applied. The Select Vestry meets at times fixed by tlie members or by the diocesan synod. Special meetings may be convened at aiiy time by the cliairperson or Church Wardens. Compliance with Public Benefit Tlie Parisli lias giveii careful consideration to tlie Charity Commission for Northern Ireland's gutdance on public benefit to ensiire tliat the activities entered iiito during the year have lielped to achieve the Parish's objectives and activities, as well as providiiig public bcnefit.
Statement of Trustees, Responsibilities Tlie trustees are respoiisible for preparing the Trustees, Annual Report and the Statement of Receipts and Payments and a Statemeiit of Assets and Liabilities in accordance witli applicable law aiid regulatioiis. Tlie law applicable to charities in Northern Ireland with income less than £250,000 requires tlie trustees to prepare a statement of receipts aiid payments and a statement of assets and liabilities for each financial year whicli give a true and fair view of the state of affairs of tlie charity aiid of tlie incoming resources and application of resources of tlie cliarity for that period. The trustees are responsible for keeping proper accounting records that are sufficient to sliow and explain the parisli's traiisactions aiid disclose witli reasonable accuracy at any time the assets and liabilities of the parish. They are also responsible for tlie safeguardiiig of tlie assets of tlie parisli aiid Iieiice for taking reasonable responsible steps for tlie preveiitioii aiid detection of fraud and other irregularities. Signed on beh If of hJrustees Reverend Sainp&rAjuka Mr Stuart Brooker Date: LS
DEVENISH CHURCH OF IRELAND INDEPEIYDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF DEVENISH CHURCH OF IRELAND We report on the accounts of Devenish Church of Ireland for the year ended 31 December 2024, 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 (Nortliern Ireland) 2008. It is our responsibility to- Examine tlie accouiits uiider sectioii 65 of tlie Charities Act. Follow tlie procedures laid dowii in tlie general Directions given by the Commission under section 65(9)(b) of the Charities Act. and State wliether particular matters have coine to our attention. Basis of independent examiner's report We have examined your cliarity accounts as required uiider section 65 of the Charities Act and our examiiiation was carried out in accordaiice witli tlie general Directions given by the Charity Coinmission for Northern Ireland under sectioii 65(9)(b) of the Charities Act. Our examination iiicluded a review of the accounting records kept by the charity and a comparison of the accounts pr¢seiited with those records. It also included coiisideration of aiiy unusual items or disclosures in the accounts, and seeking explanatioiis from you as charity trustees concerniiig any sucli matters. Our role is to state wliether aiiy inaterial matters have come to our attention giving us cause to believe: l. Tliat accountiiig records werc not kept in accordance with section 63 of the Charities Act. 2. That tlie accounts do not accord witli those accouiitiiig r¢cords- 3. Tliat the accounts do not comply with tlie accollllting requirements of the Charities Act- and 4. Tliat there is further informatioii iiceded for a proper understanding of the 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 examiiiation and have no concerns in respect of the matters (l) to (4) listed above and, in coniiection with followii)g tlie D- cctiotts of the Cliarity Commission for Northern Ireland, we have found no matters tliat require drawiiig our attention. HASSARD MCCL TS LIMITED CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS 32 East Bridge Street Enniskillen Couiity Fermanagh BT74 7BT {." LknLS Date: 30
DEVENISH CHURCH OF IRELAND RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restrieted Funds Funds 2024 2024 Endowment 2024 Total 2024 Total 2023 Note Recei Donations and Plate Collection Grants Proceeds from Fundraisino Events Bank and Deposit Interest Investment Income 40.508 540 11,848 249 6,183 46,691 540 11,848 496 44,482 6,019 157 23 20 224 74 94 60 2,001 17,121 69,840 Rental Income 1,128 10,950 65,297 1,128 16,813 77,610 Other Receipts Total Recei ts 5,863 12,089 224 Pa ments Diocesan Costs l Assessment Church Running Costs Rectory Costs Reade Hall Costs Independent Examiner Fee Charitable Donations Bank Charges Bank Interest 50,196 826 2,274 418 1,020 5,308 430 50,196 3.457 3,290 478 1,020 5,832 450 51,767 5,412 1,958 2,971 1,015 903 2,631 1,016 60 524 20 456 33 33 2,215 640 Insurance 2,215 640 4.301 1.087 279 69,027 2,171 660 5,614 646 159 Magazines Electricity Sunday School Sundry Total Pa 4.301 1,087 279 73,278 ments 4,251 73,732 Excess of Receipts over Payments for the year before transfers Transfers (3,730) 7,838 224 4J32 (3,892) Excess of Receipts over Payments for the year (3,730} 7,838 224 4,332 (3,892) On behalf o the rust¢es Mr Stuart Brooker Date:
DEVENISH CIIURCH OF IRELAND STATEMENT OF ASSETS AI¥D LIABILITIES AS AT 31 DECEMBER 2024 Unrestricted Restricted Funds Funds Endowment Total 2024 Total 2023 2024 2024 2024 Cash Funds Current Accounts 3,720 1,960 5.680 24.754 28,475 15,426 43,901 26,304 13,264 39,568 Deposit Accounts Total Cash Funds 11,086 11,086 27,135 Investment Assets Investments in RCB Unit Trusts 3.692 3,692 943 4.635 4,635 4,635 4,635 Total Investment Assets 943 Assets retained for the Parish's own use 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 Trustees Reveretjd Sa pson Ajuka Mr Stuart Brooker Date: So
DEVENISH CHURCH OF IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 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 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 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 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 Liabilities as information on the c05t or valuation is not available and such information cannot be obtained at a cost commensurate with th¢ benefit to the users of the accounts and to the parish. The Rectory is recognised at deemed cost, being the estimated fair value of the propety at 31 st December 2024. No depreciation has been provided on these buildings as the current 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 recognised at a deemed cost. No depreciation ha5 been provided on the hall as the current estimated residual value is not less than it's carrying value and the remaining useful life currently exceeds 50 years. ii) Investments Fixed asset investments which comprise of investments in RCB Unit Trusts are recorded at C05t. Value at beginning of the year Increase in value during the year Value at the end of the year 15,892 295 16,187
DEVENISH CHURCH OF IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DEcEIBER 2024 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 39,569 77,610 (73,278) 3. Funds of the Parish At Incoming 1.01.2024 Resources Outgoing Resources At Transfers 31.12.2024 Endowment Funds Miscellaneous Bequests Various Funds Albert Lucy Bequest 944 5,350 5.511 11,805 944 5,350 5,735 12.029 224 224 Restricted funds Renovation Fund 12,293 3,692 5,627 5,410 (1,849) 15,854 3,692 8,849 519 2,431 31.345 Miscellaneous Bequests Graveyard Fund Charity Fund Bowling Club Fund 5.100 1,043 536 12,089 (1,878) (524) 1,895 (4,251) Unrestricted funds General Fund 494,666 494.666 65,297 65.297 (69,027) {69,027) 490,936 490,936 Total funds 529,978 77,610 (73,278} 534,310 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 ENDED 31 DECEMBER 2024 5. Transactions with the Trvstees The parish paid expenses of £J.290 relating to the runnino of the rectory which is occupied by the rector. No trustee received any remuneration or reimbursement of expenses during the year. 10