BOHO CIIURCH OF IRELAND TRUSTEES? AfiNUAL REPORT AND STATEIVIENT OF RECEIPTS AND PAYMENTS AND ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2022 CHAIUTY IYUMBER: 105422 HASSARD MCCLEMENTS LIMITED CHARTERED ACCOUNTANTS REGISTERED AUDITORS 32 EAST BRIDGE STREET ENNISKILLEN COUNTY FERMANAGH BT74 7BT BOHO CHURCH OF IRELAND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEIVIBER 2022 CONTENTS References and Administrative Details Trustees, Annual Report 24 Independent Examiners Report to the Trustees Receipts and Payments account Statement of Assets and Liabilities Notes to the Financial Statcments BOHO CHURCH OF IRELAND REFERENCES AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2022 Charity Name: Boho Church of Ireland Charity Registration Number: 105422 Contact Address". 40 Boho Road Kilmore Springfield County Fernianagh BT74 8AR Trustees Rector Reverend S Ajuka Mrs Barbara Buchanan (Resigned 1010512022) Mr Daniel Redmond Mr Denzil Cluff Mr Austin Stronge Mrs Melanie Irwin Mrs Enid Redmond Mrs Hilary Redmond Mrs Jean Smith Mr Trevor Smith Ms Lyn McDowell (Resigned 1010512022) Principal Office-bearers Clergy: Church Treasurer: Church Warden - Clergy: Church Warden - People Glebe Warden- Clergy: Glebe Warden- People: Reverend Sampson Ajuka Mrs Enid Redmond Mr Innes Rcdmond Mr David Little Mr Trevor Irwin Mrs Eileen Little Independent Examiner Hassard Mcclements Limited 32 East Bridge Street Enniskillen County Fernianagh BT74 7BT Bankers First Trust 2-4 East Bridge Street Enniskillen County Fernianagh BT74 7BT Bank of Ireland 7 Townhall Street Enniskillen County Fernianagh BT74 7BD BOHO PARISH CItURCH TRUSTEE'S ANNUAL REPORT FOR THE YEAR ENDED 31- DECEMBER 2022 The Trustees present the annual report and statement of Receipts and Payrnents and Assets and liabilities for Boho Parish Church for the year ended 31 December 2022. Objectives and Activities The Charitable purpose of the Church of Ireland is the advancement of religion. The principal function of Boho Parish Church is to support the advancement of the Christian religion by promoting, through the work of Boho Parish Church the whole mission of the Church, pastoral. cvangelistic, social and ecumenical. Belng 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 Boho Parish Church 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 vestry of the Boho Parish Church. Achievements, Performance and Public Benefit 2022 was a better year for us after Covid restrictions of 2021. The Church stayed open throughout the year and kept steady and popular with our congregation. We had two fundraising activities during the year. The first was a local opera singer and pianist and some students of singing who prefornied a concert in the Church. This was a great experience for the students and was very well received by the audience. The second was a joint table quiz with our neighbouring Parish Devenish and was held in Devenish Church Hall. This like the concert was open to everyone and was a very enjoyable, social night. The Trustees have put in place policies to protect anyone partaking in church activities and have a child protection policy in place. The Parish has given careful consideration to the Charity Commission for Northern Ireland guidance on public benefit to ensure that the activities cntered into during the year have helped to achieve the parish's objectives and activities, &% well as providing public benefit. Financial Review Our total income in the year came to £17.295 (2021: £14,348). On the expenditure side we ended up spending a total of £12,216 (2021: £9.979). Trustees, Policy on Holding Reserves The Trustees have a policy of holding sufficient unrestricted funds to cover three months overheads. 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 statement for the year ended 31 December 2022 can be signed off as a going conceTn. Structure, Governance and Management Governing Document and Constitution of tbe Charity Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees. Recruitment and Appointment of Select Vestry (Truste&8) All members of the Church of Ireland who are over the age of 18 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 members of the general vesty of the parish, allowing them to attend and vote at meetings of the general vesty and to stand for election to the select vestry. Meetings of the genetal vesty are held at least once a year. The select vestry is elected as part of this general vesty meeting. The select vestry will hold their positions for a period of one year. Select vestry members may be re-elected annually and there is no limit on the number of ternis which may be served. Diocesan Assessment The Diocesan Assessment is £6,464. Organisational Structure The select vesty is responsible for the day-to-day management of the Parish. The select vestry consists of the members of the clergy servicing in the parish, the church wardens, the glebe wardens and generally not more than twelve other members of the general vesty elected at the Easter vestry meeting. The select vesty is chaired by the incumbent or other members of the clergy officiating in the parish. Select vesty members are responsible for making decisions on matters of general concem and importance to the parish including deciding how parish funds are to be applied. The select vestry meets at times fixed by nicmbers of the diocesan synod. Special meetings may be convened at any time by the chairperson or the church wardens. In 2022 the select vestry met I time during the year and the attendance Compliance with Public Benefit The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to cnsure that the activities entered into during the year 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, Report and the statement of receipts and payments and ststement of assets and liabilities in accordance with applicable law and regulations. The laws applicable to charities in Northern Ireland with income of 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 year. The trustees are responsible for keeping accounting records that are sutyicient 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 safeguarding the assets of the Parish and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the Trustees Mrs ilary edmond Mrs Enid Redmond Date: BOHO CHURCH OF IRELAND INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF BOHO CHURCH OF We report on the accounts of Boho Church of Ireland for the year ended 31 December 2022, which are set out on pages 6 and 7. Respective responsibilities of charity truste￿ 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 givcn by the Commission under section 65(9)(b) of the Charities Act 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 the general Directions given by the 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 seeking explanations from you as charity trustees concerning any such matters. Our role is to state 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 requirements of the Charities Act 4. That there is further inforn]ation needed 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 examination 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 Northern Ireland, we have found no matters that require drawing to your attention. HASSARD MCCLEIIIENTS LIMITED CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS 32 East Bridge Street ENNISKILLEN County Fernianagh BT74 7BT Date: BOHO CHURCH OF IRELAND RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR EI¥DED 31 DECEMBER 2022 Unrestricted Restricted Funds Funds Total 2022 Total 2021 Note 2022 2022 Recei Donations and Plate Collection Proceeds from Fund Raising Events Legacies Bank and Deposit Interest Investment Income Other Receipts Total Recei ts 1,012 763 2,225 47 1,012 763 1.069 2,225 47 44 2,166 11,082 17.295 2.166 11,082 17,295 2,070 11,165 14.348 ments Diocesan Costs / Assessment Church Running Costs Glebe Costs Independent Examiner Fee Charitable Donations Bank Charges Preachers Expenses Sunday School Sundry Total Pa 6,464 3.641 432 490 590 6,464 3,641 432 5,491 2,404 292 490 675 490 590 138 138 80 126 60 80 381 12,216 381 12,216 410 9,979 ments Excess of Reeeipts over Payments for the year before transfers Transfers 5,079 5,079 4,369 Excess of Receipts over Payments for the year 5,079 5.079 4,369 On behalf of the Trustees h/éè/Z Mrs Hila Redmond Mrs Enid Redmond Date: BOHO CItURCH OF IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2022 Unrestricted Restricted Funds Funds Total Total 2022 2022 2022 2021 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 6.463 93,618 100,081 17,912 24,375 93,618 117.993 22,344 90,570 112.914 17,912 Investment Assets Equity Investments Other Listed Investments Investments in RCB / CIT Unit Trusts Other Unlisted Investments Investment Properties Total Investment Assets 23,477 23,477 23,477 23,477 23,477 23,477 On Behalf of the Trustees Mrs Hila edmond Mrs Enid Redmond Date: q(£12S BOHO CHURCH OF IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 l. Aecounting 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) Recipts 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 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 infonnation on the cost or valuation is not available and such infonnation Cannot b¢ obtained at a cost cornmensurate with the benefit to the users of the accounts and to the parish. li) Investments Fixed asset investments comprising investment properties, investments equities (ordinary shares) and investment in RCB/CIT Unit Trusts are recorded at cost. Investments in unquoted investm¢nts are r¢cord¢d at cost and are &ss¢ssed annually for impaimient. Value at beginning of the year Decre&se in value during the year Value at the end of the year 87,072 (6,277) 80,795 2. Recon¢ili2tion 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 112,914 17,295 (12,216) 117,993 BOHO CHURCH OF IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 3. Funds of the Parish At Incoming Resources Outgoing Resources At Transfers 31.12.2022 1.01.2022 Restricted funds Restoration Fund 17,912 17,912 17.912 17,912 Unrestrieted funds General Fund 118,479 118,479 17,295 17,295 (12,216) (12,216) 123,558 123,558 Total funds 136,391 17.295 (12.216) 141,470 Pur oses of Restricited Funds Resloration Fund - Thi5 is a Fund to be used for the restoration of the Church and gounds 4. Collection for Third Parties No collections were made on behalf of third parties. 5. Transactions with the Trustees The parish paid expenses of £432 relating to the running of the glebe house which is occupied by the rector. No trustee received any remuneration or reimbursement of expenses during the year.