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

Ga￿ary 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
R￿eIpts and Payments ACco￿nt
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