Parish of Garvary Holy Trinity Trustees, Annual Report and Statement of Receipts and Payments and Assets and Liabilities for the year ended 31 December 2023 Charities Number: NIC 105423
Garvary Parish Church Contents Page Pages References and Administrative Details Trustees, Annual Report Independent Examiner's Report to the Trustees Receipts and Payments Account Statement of Assets and Liabilities Notes to the Financial Statements 10-12
Garvary Parish Churth References and administratlve details Charity Naffté Garvary Parish Cliurcli Charity Registration Number NIC 105423 Contact Address Rev William Jeffrey The Rectory Faughard Lisbellaw Co Fermanagh Trustees Mr D Wilson Mrs M Portèr Mrj J Irvine Mrs A Rowley Mr G Wilson Mr l McGoldrick Mr R Forde Ms G Forde Mrs S Curran Mr J Wilson Miss H Lucy Mr R Rowley Mrs L Hicks Mr N Wilson Mr5 D Wilson Miss G Wilson Principal Office Bearers Clergy Vacant Treasurer Mr D Wilson Secretary Mrs M Porter Church Warden - Clergy Mr R Rowley Church Warden- People Mrs D Wilson Indèpéndent Examinér Mrs C Wilson 5 Derryhillagh Road Enniskillen Co Fermanagh BT93 3AJ Bankers Danske Bank 24 Townhall Street Enniskillen Co Fermanagh Page I
Garvary Parish Church Trustees, Annual Report forthe year ended 31 December 2023 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Garvary Parish Church for the year ended 31 December 2023. Objectives and Artivities The charitable purpose of the Church of Ireland is the advancement of religion. The principal function of Garvary Parish Church, Church of Ireland, is to support the advancement of the Christian religion by promoting, through the work of Garvary Parish Church the whole mission of the Church, pastoral. evangelistlc, 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, Garvary 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 Garvary Parish Church. Achievements. Performance & Public Benefit During the year the parish provided the advancement of religion through the provision of weekly public worship, sunday school for children and other activities through which Christian witness and outreach were delivered. The benefits of public worship contributed to spiritual well-bei ng of participants and the reinforcement of Christian values. All sunday school teachers have been appropriately trained under Safegauarding Trust regulations and the parish has an elected Safeguarding Trust panel. Financial Review The parish's financial position at the year end was satisfactory. The parish has achieved an operating surplus in the period which laS increasedre5erves. The trustees, are going to focus o additional fundraising for the coming year in order to continue achieving an operating surplus and avoid having to deplete reserves. 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 ended 31 December 2023 can be signed off as a going concern. Page 2
Garvary Parish Church Trustees. Annual Report (continued) for the year ended 31 December 2023 Structure, Governance and Management Goveming Document and Constitution of the Charity Chapter111 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 (Trustees) 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 vestry 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 elected as part of this General Vestry 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 terms which may be served. Organisational Structure The select vestry is responsible for the day to day management of the parish. The select vestry consists of the member of the clergy serving in the parish, any curate assistant {"the curate"), the churchwardens, the glebe wardens and generally not more than twelve other members of the general vestry elected at the General Vestry. The select vestry 15 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 genera5 concern and importance to the parish including deciding how parish funds are to be applied. The select vestry meets at times fixed by the members. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2023 the Select Vestry met 7 times during the year and the average attendance was 83%. Compliance with Public Benefit The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objectives and activities, as well as providing public benefit. P3vp I
Garvary Parish Church Trustees, Annual Report (continued) for the year ended 31 December 2023 ststement of Trustees, Responsibilities The trustees are responsible for preparing the Trustees, Report and the statement of receipts and payments and statement of assets and liabilities in accordance with applicable law and regulations. The13w applicable to charitles In Northern Ireland wlth Income of less than £250.000 reaulres 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 sufficient to show and explain the Parisb.'s t", ansactions and disclose with reasorable 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 rter Miss H Lucy Date: i ( OCE-. Page 4
Garvary Parish Church Independent Examiners Report to the Chairty Trustees of Garvary Parish Church I report on the accounts of Garvary Parish Church for the year ended 31 December 2023, which are set out on pages 7 to 12. Respertive responslbilities of charity trustees and examiner As the charitvs trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsibility to.. Examine the accounts under section 65 of the Chartties Act Follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charitie5 Act State whether particular matters have cometo my attention. Basis of independent examinerfs report I have examined vour 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(9llbl of the Charities Act. My 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. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Att 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Page 5
Garvary Parish Church Independent Examiners Report to the Chairty Trustees of Garvary Parish Church {continued) ifidépéfidént é?(affiiherfS sL1tÉfi1éAt I have completed my examination and have no concerns in respect of the matters111 to {41 listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Mrs Claire Wilson 5 Derryhillagh Road Enniskillen Co Fermanagh BT93 3AJ Date: /Sl ,. l J<JaJfr. Page 6
Garvary Parish Church Recetpts and Paymeftts Account Forthe year ended 31 December 2023 Year ended 31 December 2023 Unrestrirted Restrirted Totsl Year énded 31 Deomber 2022 Unrestrided Re5trirtÈd Total Receipts Freewtll Offering Gift Aid Refynd Plate Colle£tions Letting of land C1ogher Oioce5an Magazine & Gazette N5E Ground Rent Graveyard MaintenantÈ C5othes Collection Confirmation collection Christian Aid LEMOS HarvestThanks8iving Offering Lenten collection R B L Poppy Appeal Charity Table Sunday School Donations Bowling club Othér Hire of Churth Hall Church Auction unpresented cheque CDYC Clogher Diocese- CIT 83nk Intèrest received RCB Distribution Interest ors bequests 23,352 4,584 515 23.352 4,584 515 20,800 3.852 265 400 20,800 3,852 265 400 423 520 520 li 1.035 423 li 1,035 iiio 2.110 248 128 128 465 181 874 115 465 181 874 115 94 201 140 785 52 201 140 785 52 60 93 250 725 3,050 493 300 250 725 3,050 493 93 679 296 679 296 50 4SO 19 450 19 104 20 153 877 20 l53 877 Total Reeelpts 40.587 2,249 42.836 30,156 1,661 31,817 Page 7
Garvary Parlsh Church Receipts and Payments Account Icontlnuedl For the year ended 31 December 2023 Year ended 31 December 2023 Unrestritted Restrlcted Totsl Year ended 31 December 2022 Urtrestritted Rortrlcted Total Payments Cltsgher Diocesan Assessment Church Accounts Graveyar(S Maintenance Church Hall Accounts Clogher Diocesan Magazine & Gazette Refund funeral Printin& Ststionery & Postage Char%table Donations LEMOS Vssiting Preachers Queen's Jubilee books Sunday Schtstsl Accounts PACTe5ting Gifts Organtsts Bowling club Christian Aid RBL Poppy Appeal Bank Fees 10,024 8,461 1.500 4.543 520 13.586 12,413 1,200 1,715 13,586 12,413 1,200 1,715 414 loo 557 785 140 50 80 51 10,024 8,461 1,500 4,543 520 414 loo 557 328 1,166 181 328 1,166 181 785 140 so 642 642 60 loo 1.2CKJ 587 465 119 103 51 100 1,200 587 20 20 1,300 6S 201 1,3 465 201 85 119 103 99 2,451 29.999 31.236 1,625 32,861 Total Payments 27,548 Surplus l (Deficitl for the year 13.039 1 2021 12,837 1,0801 36 1 1,0441 Slgned on Behalf of theTrustees Mrs M Porte Miss H Lucy Date: Page 8
Garvary Parish Church Statement of Assets and Liabilities A5 at 31 December 2023 Unrestricted Restricted Funds Funds 2023 2023 Total 2023 Total 2022 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 53,774 5,000 58.774 53,774 5,000 58,774 40,937 5,000 45,937 investment Assets Snvestments in RCB / CIT Unit Trusts 36,182 36,182 35,148 Assets Retained for the Parish's own use Land Parish Hall 40,000 40,000 40,000 40,000 40,000 Signed on Behalf of the Trustees Mrs M Porter Miss H Lucy Date: Page 9
Garvary Parish Church Notes to the Financial Statements For the year ended 31 December 2023 l. Accountlng pollcles 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 Asset5 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 for the parish's own use The assets of the Parish, retained for its own use comprise: Church building and graveyard Parish Hall Land The church building and graveyard are deemed to be heritage a55ets as defined by the Charities SORP IFR5102). These heritage assets are not included in the statement of assets and liabilities as information on the cost or valuation is not available and such information Eannot be obtained as a cost commensurate with the benefit to the user5 of the aEEountS and to the parish. The parish hall - there are no reliable records of the cost of this construction and valuation approach for such a building lacks sufficient reliability. As a result this building is not recognised in the parish statement of assets and liabilities. The land is recognised at market value of the asset based on current values of agricultural lands in the area. No depreciation has been provided on the land as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years. {ii) Investments Investments in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date. 2. Reconciliation of Cash Funds Total Cash Funds at beginning of the year Receipts for the year Payments forthe year 45.937 42,836 ( 29,999 } Total Cash Funds at end of the year 58,774
Page 10 Garvary Parish Church Notes to the Financial Statements (continued) For the year ended 31 December 2023 3. Movement In Funds At l Jan Incoming Outgoing At 31 Dec 2023 Resources Resources 2023 Restrirted Funds Unrestricted Funds General Funds 45,937 45,937 42,836 { 29,9991 42,836 ( 29,9991 58,774 58,774 Total Fund5 45,937 42,836 ( 29,9991 58,774 Purposes of Restrltted Funds There are currently no restricted funds. 4. Collertions for third parties 2023 2022 Christian Aid 465 181 115 94 201 CMJ Ireland RBL Poppy Appeal 52 60 855 453 Page 11
Garvary Parish Church Notes to the Financial Statements (continued) For the year ended 31 December 2023 5. Transactions wlth Trustees Mr R Rowley, Trustee, was paid £222 during the year as a reimbursement of expenses. Mrs A Rowley, Trustee, was paid £18 during the year as a reimbursement of expenses. Ms G Forde, Trustee, was paid £1.085 during the year as a reimbursement of expenses and a gratuity for organist duties. PaRe 12