Parish of Garvary Holy Trinity Trustees, Annual Report and Statement of Receipts and Payments and Assets and Liabilities for the year ended 31 December 2024 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 Note5 to the Financial Statements 10-12
Gaary Parlsh Church References and administrative details Charity Name Garvary Parish Church Charity Registration Number NIC 105423 Contact Address Rev William Jeffrey The Rertory Faughard Lisbellaw Co Fermanagh Trustees Mr D Wilson Mrs M Porter MrJJ Irvine Mrs A Rowley Mr G Wilson Mr l McGoldrick Mr R Forde Ms G Forde Mrs S Curran Mrj Wilson Miss H Lucy Mr R Rowley Mrs L Hicks Mr N Wilson Mrs 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 Independent Examiner 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 for the year ended 31 December 2024 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 2024. Objectives and Actlvlties 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 promotin& through the work of Garvary Parish Church the whole mission of the Church, pastoral, evan8eli5tic, 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 & Publlc 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-being 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. Financlal Revlew The parish's financial position at the year end was satisfactory. The parish has achieved an operating surplus in the period which has increasedreserves. The trustees, are going to focus on additional fundraising for the coming year in order to continue achieving an operating surplus and avoid having to deplete reserves. Golng 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 forthe year ended 31 December 2024 can be signed off as a going concern. Page 2
Garvary Parish Church Trustees. Annual Report (continued) for the year ended 31 December 2024 Strurture, Governance and Management Governlng Document and Constitutlon of the Charity Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Tru5tee5. Recruitment and Appointment of Selert Vestry (Trustees) All members of the Church of Ireland who a over the age of 18 and a 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 elerted 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. Organisatlonal Structure The select vestry is responsible forthe day to day management of the parish. The select vestry consists of the member of the clergy serling in the parish, any curate assistant 1.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 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 general concern and importance to the parish including deciding how parish funds are to be applied. The selert vestry meets at times fixed by the members. Special meetings may be convened at any time by the chairperson orthe churchwardens. In 2024 the Select Vestry met 5 times during the year and the average attendance was 80%. Compliance wlth 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 activittes, as well as providing public benefit. Page 3
Garvary Parlsh Church Trustees, Annual Report (contlnued) for the year ended 31 December 2024 Statement of Trustees, Responsibillties The trustees are responsible for preparing the Trusteeg Report and the statement of receipts and payments and statement of assets and liabilities in accordance with applicable law and regulations. The law applicable to charities in Northern Ireland with Income of less than £250,000 requires the trustee5 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 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 aki& MrsMPo er Mlss H Lucy Date: X02 Page 4
Garvary Parfsh Church Independent Examlners Report to the Chairty Trustees of Garvary Parish Church I report on the accounts of Garvary Parish Church for the year ended 31 December 2024, which are set out on pages 7 to 12. Respective responslbllltles of charity trustees and examiner As the charrtVs trustees you are responsible forthe preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsibility to: Examlne the accounts under section 65 of the Charltles Art Follow the procedures laid down in the general Directions given bythe Charity Comrnission for Northern Ireland under section 65(9)(bl of the Charities Act - State whether particular matter5 have come to my attention. Basls of Independent examlnerfs report I have examined your charty 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 Charty Cornmission for Northern Ireland under section 65(9)Ibl 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 a5 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 Parlsh Church (continued) Independent examlnerfs statement I have completed my examlnation and have no concerns in respect of the matters {11 to {4) listed above and, in connertion with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Mrs Claire Wllson 5 Derryhillagh Road Ennisklllen Co Fermanagh 8T93 3A1 Page 6
Garvary Parlsh Church ReIpts and Payments ACcont For the year ended 31 December 2024 Year ended 31 December 2023 Unre5tr5cted Restrlrted Totsl Year ended 31 December 2023 Unrestrfrted Restrirted Total Recelpts Freewlll Offering GiftAid Refund Plate Collectiorbs Letting of land Clogher Dlocesan Magazlne & Gazette NIE Ground Rent Graveyard Mainten3nce Clothes Collection Confirmation collettion Christian Aid LEMOS HarvestThanksgivln8 Offerln8 Lenten collection R B L Poppy Appeal Charity Table Sunday School Donations Bowling club Bowling club rent Church Auction unpresented cheque FODC Grant Power Nl CIo8her Diocese- CIT Bank Interest received RCB D5stribution- Interest on bequests 23.457 4,689 392 23,457 23,352 4,584 515 23.352 4,$84 515 392 556 556 520 520 li 1,035 li 1.035 5.2C#) 228 5.2(K) 228 128 128 465 181 874 115 255 255 465 181 874 115 l.W3 I,l)J3 66 250 725 3,050 493 250 725 3,050 493 300 4,095 1.311 4,095 1,311 300 50 270 270 4,682 20 153 877 20 153 951 9SI Totsl Receipts 47,693 556 48.249 40.587 2.249 42,836 Page 7
GaNary Parfsh Churth Recelpts and Payments Account Icontlnuedl Fortheyear ended 31 DKember 2024 Year ended 31 December 2024 Unrertricted Restrlrted Total Year ended 31 December 2023 Unre5trIrted Restrkted Totsl Payments CIo8her Diocesan Assessment Church Accounts Graveyard Malntsnance Church Hall A¢coLsnts Clogher DiocesBn MaBailne & Gazette Printin& Ststlonery & PostsBe Charitable Donations LEMOS Visiting Preachers Queen's Jubtlee books Sunday School Accounts PAC Testing Gifts Or8anlsts Bowling club BowlinB club rent Christian Aid RBL Poppy Appeal Communion wine Bank Fees 15,688 15.688 8.529 L200 2,612 552 276 1,023 10.024 8.461 L51Y) 4,543 10,024 8,461 1,500 4.543 520 328 1,166 181 1,21X) 2,612 552 520 276 1,023 328 1,166 181 321 321 642 642 60 i(x) 1.2C 587 1,260 518 300 2S5 91 66 102 1,260 S18 587 255 91 66 102 465 119 465 119 103 103 Totsl Payments 32.421 552 31973 27,$48 2.451 29,999 Surplus/ (Deficit) for the year 15,272 15.276 13.039 1 2021 12,837 518ned on Behalf of the Trustee5 L_ MrsMPo Mlss H Lucy Pa8e 8
Garvary Parish Church Statement of Assets and Liabilities As at 31 December 2024 Unrestricted Restricted Funds Funds 2024 2024 Total 2024 Total 2023 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 34,050 40,000 74,050 34,050 40,000 74,050 53,774 5,000 58,774 Investment Assets Investments in RCB / CIT UnitTrusts 36,211 36,211 36,182 Assets Retained for the Parish's own use Land Parish Hall 40,000 40,000 40,000 40,000 40,000 40,000 Signed on Behalf of the Trustees Mrs M Port? Mi55 H Lucy Date: Page 9
Garvary Parish Church 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 receipt5 basis. (b) Statement of Assets and Liabilities {1) 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 assets as defined by the Charities SORP (FRS1021. 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 cannot be obtained as a c05t commensurate with the benefit to the users of the accounts 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 le5S than its carrying value and the remaining useful life currently exceeds 50 years. (li) 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 ft>r the year Payments for the year 58.774 48,249 ( 32,973) Total Cash Funds at end of the year 74,050 Page 10
Garvary Parish Church Notes to the Financial Statements (continued) For the year ended 31 December 2024 3. Movement in Funds Atljan 2024 Incoming Outgoing At 31 Dec Resources Resources 2024 Restricted Funds Unrestrirted Funds General Funds 58,774 58,774 48,249 ( 32.973 } 48,249 ( 32,973) 74,050 74,050 Total Funds 58,774 48,249 ( 32,973 } 74,050 Purposes of Restricted Funds There are currently no restricted funds. 4. Collections for third parties 2024 2023 Christian Aid LEMOS CMJ Ireland RBL Poppy Appeal 255 180 60 66 465 181 115 94 561 855 Page 11
Garvary Parish Church Notes to the Financial Statements (continued) For the year ended 31 December 2024 5. Transactions with Trustees Mr R Rowley. Trustee, was paid £284 during the year as a reimbursement of expenses. Mrs A Rowley, Trustee, was paid £57 during the year as a reimbursement of expenses. Ms G Forde. Trustee, was paid £1,020 during the year as a reimbursement of expenses and a gratuity for organist duties. Mr J Irvine. Trustee, was paid £1.413 during the year as a reimbursement of expenses. Mr D Wilson, Trustee, was paid £36 during the year as a reimbursement of expenses. Page 12