Parish of Garvary HolyTrinity Trustees, Annual Report and Statement of Recelpts and Payments and Assets and Liabilities for the year ended 31 December 2018 tharlties Number: NIC 105423 Garvary Parfsh Churth Contents Page Pages References and Adminlstrattve Detalls Trustee5' Annual Report Independent Examiner's Report to the Trustees Receipts and Payments Account Statement of A55ets and Liabilities Note5 to the Financial Ststements 10-12 Garvory Parish Church References and administrative deta51s Charty Narne Garvary Parish Church Charlty Reglstration Number NIC 105423 Contact Addre$5 The Rectory 2 Ballyluca5 Road ramlaght Co Fermanagh TYustee5 Rev'd Canon Betty Thompson Mr D Wllson Mrs M Porter Mr D Quinton MrT Phair Mrj J Irvine Mrs A Rowley MrG Witson Mr l McGoldrl¢ Mr5 S Curran Mrj Wtlson Mrw Edwards Mtss H Lucy Mr R Rowley Mrs E Phair m￿LHickS Mr N Wilson Mrs D Wilson Prfndpal Offio Bearers Clergy Rev'd Canon Betty Thomp50n Treasurer Mr D Wllson Secretary Mrs M Porter Chur¢h Warden- Clergv Mr R Rowley Church Warden- People MT5 D Wllson Independent Examlner Mrs C Wllson S Derryhillagh Road EnnSskillen Co FeTmanagh BT93 3AJ Banker5 Danske Bank 24 Townhall Street EnnlskFllen Co Ferrnanagh Page I Garyary Partsh Church Tru5tees' Annual Report for the year ended 31 December 2018 The trustees present the annual report and ststements of Receipts and Payments ond Assets and Liabilities for GaThary Parish Church for the year ended 31 December 2018. Objertives and Activltles The charitable purpose of the Church of Ireland is the advancement of religion. The princlpal fvnrtion of Garyary Parish Church. Church of Ireland, is to yjpport the advancement of the Christian religion by promotin& through the work of Garvary Parish Church the whole rnission of the Church, pastoral, evangelistic, social and ecumenical. Being open to and engaging with society as whole and offering support forthose needing help are fundamental to the practical delivery of the benefits of Christianlty. As a result of attivity it) the pursuit of the advancement of the Chri5t13n religion, Garvary Parish Churth has custody of property and of records. materials and 3rtef8Cts of significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of Garvary Parish Church. Achievements. Perfomiance & Publi¢ 8enefrt Durlng the year the parish provided the advan￿ment of religion through the provislon of weekly publlc worship. sunday school for children and other actsvltles through which Christian wttness and outreach were delivered. The benefits of public worship contrfbuted to splrttual well-being of participants and the ￿fjnfofCement of Christian values. All sunday school teachers have been appropriately trained under Safegauardlng Trust regLblations and the parish has an elected Safeguarding Trust panel. Financlal Review The parish's finanoal posltion at the year end was satisfactory. The parish had to use some reseryes to coverthe deficit in the year. The trurtees, are 8oln8 to focus on addltional fundraising for thg coming year in order to eliminate the deficit in the comlng ye3r with a view to turning It Into a surplus and avoid having to deplete reserves for another year. Golng Concern The trustees have revlewÈd the budgets for the year ahead and a￿ satisfied that there are adequate funds In place to ensu￿ that the Parish can continue its activities and the financial Statements for the year ended 31 r)ecember 2018 can be SiBned off as a going concern. Strurture. Govemante and Management Governing Document and ConstltLrtlon of the Charfty Chapter111 of the Constitution of the Church of Ireland govem5 Pèrishes and Parochial Organisatlon. The Selett Vestry members are the CharityTrustees. Page 2 Garvary Parish Church Trustees. Ann￿1 Report (contTnued} forthe year ended 31 December 2018 Recrultment and Appolntment of Select Vestry ITrustees) I member5 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 con8regation for at least three month5, may register as members of the general vestry of the parlsh, allowing them to attend and vote at meetings of the general vestry and to stsnd for election to the select vestry. Meetings of the general vestry are held at leart once a year. The Select Vestry is elerted as part of thls General Vestry meeting. The Selett Vestry will hold their positions for a period of one year. Selert Vestry members may be re*lerted annually and there is no limit on the number of term5 which may be served. Organisatlonal Structure The selert vestry Is responsible forthe day to day management of the parish. The select vestry consists of the member of the cler8y serving in the parish. any cume a55istsnt 1.the curate"), the churchwarden5, the glebe wardens and generally not more than twetve other members of the general vestry elected at the General Vestry. The select vestry Is chaired by the incumbent or other member of the clergy officiating in the parish. Select vestry members are responsible for making decisions on matters of senerdl concern and mportance to the parish including de¢Édln8 how parish funds are to be applied. The selett vestry meets at times fixed by the members. Special meetlngs may be convened at anv time by the chairperson or the churchwardens. In 2018 the Se5ett Vestry met 9 times during the year and the average attendance was 70%. Compliance with Pubfic Benefrt The Parish ha5 given careful consideration to the Charity Commission for Northern Ireland's gurdance on public benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objectives and attivities, as well as providing public benefit. Page 3 Garvary Parish Church Tmstees, Annual Report (continued) for the year ended 31 December 2018 ststement of Trustees, Responslbllltles The trustees are responsible for preparing the Trusteeg Report and the Statement of receipts and payments and statement of 8Ssets and liabilitie5 in accordan￿ with applicable law and regulation& The law applicable to charlties In Northem Ireland wrth Income of less than £250,000 ￿qUI￿S the trLtstees to prepare a statement of receipts and payments and a 5tstement of a55ets and liabilities for each financial year. The trustees a￿ responsible for keeping accounting ￿CordS that are sufficient to show and explain the Parish's transactions and disclose with reasonable accuracy at any tlme the assets and Ilabilities of the Parish. They are also respon5ibfe for safeguarding the assets of the PaTish and hence fortsking reasonable steps for the prevention and detertion of fraud and other irregularities. Sl8ned on Behalf of the Trustees Mr5 M Porter Miss H Lucy Date". Garvary Parish Churth Independent Examiners Report to the ChairtyTrustees of Galwary Parbh Church I report on the accounts of Garvary Parish Church forthe year ended 31 December 2018. which are set out on pages 7 to 12. Respettive responsibllltles of tharity trustees and examlner As the charl￿$ trustees you are responsible for the preparation of the accounts in accordance wlth the requirements of the Charities Act (Northem Ireland) 2008. It is my responsibility to.. - Examine the accounts under Section 65 of the Charities Act Follow the procedures labd down in the general Direction5 gtven by the Charity Commission for Northem I￿land under section 6519llbl of the Charities Act - State whether particular matters have come to my attention. Basis of Independent examlnerfs report I have examined your charity accounts as required under section 65 of the Charities Act and our examination wa5 carried out in accordance with the general dirertions given bythe Charity Commission for Northern Ireland under sertion 6519llbl of the Charities Art. My examination included a review of the accounting records kept by the charity and a comparison of the accouTrts presented with those records. It a150 included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matter5. My role is to state whether any material matter5 have come to my attention gNing me cause to believe: l. That accounting records were not kept in accordance with sertion 63 of the Charlties Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with accounting requirements of the Charltles Act 4. Thatthere is further information needed for a proper understanding of the accounts to be reached. Page 5 Gar¥ary Parish Churth Independent Examlners Reportto the ChalrtyTrustees of Gamry Parish Church lu>ntlnuedl Independent examlnerfs statement I have completed my examlnation and have no concerns in respect of the matters111 to141 listed above and. in connection with followin8 the directions of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention. rs Claire Wilson 5 Derryhillagh Road Enniskillen Co Fermanagh BT93 3A1 Oate: LOLO Page 6 Gamry Parf5hChurth Re(elpts and Paymentsp￿ra￿￿t Fortheyearended 31 ￿ember Yearended31 Decem1￿2018 Yvjr ended 31De¢emb¥2017 Totrl Freewill Offering GiftAKI Refijnd Loose coll￿ban Irefvnd of tsxl Plate Collections Letttngo*13nd 08her Oiocesan Mawine&GaxettÈ Chrfsbnas pantornlme Greetin8sCards NIEfjrovDd Rert CMJ Ireland GravEyard Maintenance CIDthe5Co)kthon Chrlsdan Ald CMS Box LEMOS HaNÈsrn*nkwn8(lfferlng Bithop'sAppeèl- EastAfrkaAppeal R B L PoppyAppeal Bishop'sAppeal Grants ￿tt￿ed BurEal Fee5 DOn?￿onS Bu5Collection Other Hlre ofchufch Ma Chur£hAuttbn Chancelk)rs collection Concert Qulz Sheets Bi5CUitsales Trustee Income Bank lTh*rest recewed ACB DlstribuJon- InteJÈ5ton be4ue5ts 21571 4124 76 303 21571 4.124 76 303 4.222 459 475 475 209 188 99 112 112 685 245 339 270 213 1,174 142 142 339 L017 L017 Z70 213 211 211 L043 131 1.174 131 95 55 145 95 55 495 624 624 i.iio Li 1,145 375 470 1393 L145 375 260 260 470 2393 itso 157 157 30 43 781 781 T¢tal ReceTpts 33A73 34D13 37,510 PaBe 7 Gar¥ary Pabtsh thvrth Rec*tsond PaymentsALcwntltClllknuedJ Fortheywthded 31 iJ*ember2018 Yearended31 Det￿nb￿2018 Tor41 Y*r&)ded311)tcernb¥2017 Totsi ao8herth￿a￿ASSessfflent Church Accounts I2￿47 I2￿47 6.079 11047 22.N7 5,865 RertoryAccourits (kney3rd Ma¢ntenance Church HallAccounts Cb8h2r Dioce￿￿ Magazln¢& 68*tte Communlon Wne Printyn& Ststlonery & Posta8e Charltsble Dooation5 Wi*ting Preachers SundaySchoolAccounts Sus Glfts Orgart￿ts Bank F 742 742 674 674 3,387 447 447 345 345 3￿18 237 237 618 618 375 375 911 825 l916 825 loo 763 ie6 106 Totsi Payments 8.175 32.545 4.532 37.077 5urplusllDefi¢it)forthe yettr L68SI I 3.6351 1 5321 1.685 1 1,252 BBWoftheThstees P+trs M PortEr MLssHi Pa8e8 Garvary Partsh Chutth St*ment of Assets and Liabilltles As at 31 De¢ember 2018 Unrestrlrted Restrirted FuThls Funds 2018 2018 Totsl 2018 Total 2017 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 24.570 24,570 29,889 S,CKO 34,889 29,570 29,570 Investment Assets Investments in RCB I CIT UnltTrusts 31,279 31,279 31.858 Assets Retalned for the Parlsh's ¢)wn use Land Parish Hall 30,000 30,000 30,000 30,1)00 30,000 30,DOO Slgn¢d on Behalf of the Trustees Mrs M Porter Mtss H Lucy Date". ui9 Page 9 Garvary Parlsh Church Notes to the Financial Ststements For the year ended 31 December 2018 l. Accounttng policies Set OLrt below are the principal accountiftg policies which have been adoptèd in the compilation of the Re￿Ipts and Payments Account and the Ststement of A55ets and {al Re￿Ipts and Paymetlts Account All items of income and expenditure included withln the Receipts and Payments Account have been accoLtnted for on a cash receipts basis. (b) Statsment of A55ets and Liabilitles 111 Assets forthe parlsh's own use The assets of the Parish, retalned for Fts own use comprise: Chltrch building and graveyard Parish Hall Land The thurch building and graveyard are deemed to be heritage assets as defined by the Charities SORP IFRS1021. These heritage assets a￿ not included in the statement of assets and liabilitie5 as inforn)ation on the cost or valuation is not available and such Information cannot be obtsined as a cost commensurate with the benefit to the users of the accounts and to the parlsh. The parish hall- there are no reliable records of the cost of this construrtion and valuation approach for such a building lacks sufficient reliability. As a result this buikling is not recognised in the parlsh statement of assets and liabilities. The land is recognised at market value of the asset based on current values of agrltultural lands in the area. No dep￿c[atiOn has been provided on the land as the current esti￿ated residual value is r￿t less than its carrying value arKI the ￿MainIng usefvl life turrently exceeds 50 years. (lil Investmènts Investments in RC8/crr Unit Trusts are initialty recorded at cost and a￿ then subsequently stated at tdir value at each year end date. 2. Reconclliatlon of Cash Funds Total Cash Funds at beglnning of the year Re￿Ipts for the year Payments for the year 34,889 38,013 1 43.3341 Total Cash Funds at end of the year 29,568 Pa8e 10 Garvary Parlsh Churth Note5 to the Flnanclal Statements (continued) For the yearended 31 December 2018 3. Movement in Funds At l Jan Incoming Out8oin8 At 31 Dec 2018 Ilesources Resources 2018 Restrirted Funds Organ Account 1 s,0￿} 5,0001 5.000 Unrestrirted Funds General Funds 29.889 29,889 38.013 { 38,334) 29.568 38,013 1 38,3341 29,568 Total Funds 34,889 38,013 1 43,3341 29.568 Purposes of Restrirted Fund5 Organ Account- This wa5 3 fijnd to assist with the replacement of the church or8an which has now been completed. 4. Collertitins forthird partle5 2018 2017 Bible Society Nl Christian Aid Crosslinks Blshops Appeal Bishop5 AppeÈl East Afrlca Appeal 81shops Appeal Flood Appeal Church Ministry of Healing LEMOS QUB C of I Centre CMJ Ireland CMS I￿land Irish Church Missions Leprosy Mission SA Mi$5ion Soclety CDBRE Church Army Earl Halg Fund 50 1.017 150 339 150 495 131 50 212 25 270 359 150 150 150 50 211 25 142 228 150 150 150 50 95 145 2.635 2,638 Page 11 Garyary Parlsh Church Notes to the fina￿la[ Statsments (contlnuedl For the year ended 310ecember 2018 5. Transactions with Trustees The parlsh paid expenses of £742 relating to the running costs of the glebe house which is occupied by the rector who is also a Trustee in the year. Mrs M Porter. Trustee, was paid £36 during the year as a reimbursement of expenses forsundry expenses. Mr R Rowley, Trustee, was paid £291 durfng the year as a reimbursement of expenses for ststionery. cleaning and ￿paIrS. Mrs A Rowleyl Trusree, was paid £18 during the year as a reimbursement of expenses for repair5. Mr l McGoldrick, Trustee, was paid £279 during the year as a reimbursement of expenses for the purchase of a laptop. Page 12