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 DEcEI￿BER 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