AGHAVEA CHURCH OF IRELAND TRUSTEES, ANNUAL REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS AND ASSETSAND LIABILITIES FOR THE YEAR ENDED 31 DECEMBER 2023 CHARITY NUMBER: 105425 COOPER IRVINE LTD CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS 103 MAIN STREET FIVEMILETOWN COUNTY TYRONE BT75 OPG
AGHAVEA CHURCH OF IREIAND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 CONTENTS References and Administrative Detai15 Trustees, Annual Report Independent Examiners Report to the Trustees Receipts and Payments Account statement of Assets and Liabllltles Notes to the Financial Statements 9-10
AGHAVEA CHURCH OF IREL4ND REFERENCES ANO ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023 Charity Name: A8havea Church of Ireland Charity Registration Number.. 105425 Contart Address.. 256 Belfast Road Brookeborough County Fermanagh 8T94 4DS Trustees Rev. Johnny McLoughlin Mr5 NL¢ala Atwell Mr Blayney Cartwri8ht Mrs Frances Cartwri8ht Mr Ronald Graydon Mr Albert Mcclelland Mr Stewart Mccov Mr Kenneth Hall Mrs Helen Woods Mr Wayne Foster Mr David Atwell Mrs Shirley Morrlson Miss R Morrison Mr George Morrlson Mr James McElroy Mr Harry Reynolds Mrs Esther Crawford Mr Robert Rolston Mr Paul McDonald Church Warden Treasurer Glebe Warden Glebe Wèrden Secretary Independent Examiner Cooper Irvine Ltd 103 Maln Street Fivemlletown County Tyrone 8T75 OPG Banker5 Ulster Bank Ltd 186 Main Street Lisnaskea County Fermanagh BT92 OJF
AGHAVEA CHURCH OF IRELAND TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Tnjstees present the annual report and ststement of Re¢eipt5 and Payments and Assets and Liabilitiès for Aghavea Parish Church foT the year ended 31 December 2023. Obl•ctlY•s and A¢tlvlt1•5 The charitable purpose of the Church of Ireland Is the advancement of religlon. The prlncipal functbon ol Aghavea Parish Church Is to 5UPPOrt the advan¢ernent of Christian religion by promotlng, through the Work of Aghavea Parish Church ihe whole mission of the ¢hLtrch, pastoral, evangelistic, 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 a¢tivliy In the pursuit of the advancement of the Christian religion. the Parish of Aghavea has ¢ustody of property and records, mateiials and artefacts of significance to the tultural and religious herltage and maintenance of whlch is undertaken by the Select Vestry of Aghavea Parish Church. Achl•¥•m•nts. P•rtormancè •nd Publ1¢ B•n•fflt Below you will find a summary of the main a¢tlvitles undertaken by the parish to carry out ils ¢harltable Purposes for the public benefit and the maln achievernents during the year. Thls wlll include Its puiposes, a¢hievements, benefl¢larie5 etc Aghavea Parish Church was built In the townland of A8havea In 1800 and Is set In beatjtlful natural grounds, seven mSles from the ¢entre of Ennlskillen. Around the building is a quite extensive 8ravey8rd, servlng the communlty, not just from Church of Ireland parishioners. The church at Aghavea Is linked in antlqulty wlth the church at Clogher and has St lasair as its patron saint. Llttle is known about her, except that she was educated with St Molaise of Devenish. and refeien¢es to hei famous bell which was used lor holding water and collecting money. Our parish is mainly rural, ¢overin8 a moderate area in County Fermanagh. Our mlssion Is to explore and grow Sn our faiih, love and worship of God, and to extend a hand of weleome and love lo others In Our community. We do this through regular public worshlp, Community outreach, and offering help and facilitles to the communlty. Publ1¢ Worshlp Agahavea Parish Chur¢h meet each Sunday morning at 11.00am. Our worship schedule conslsts of Holy Communion on ihe first Sunday of the month, traditional Mornin8 Prayer on the second Sunday. a rnodern Family Servlce of the Word on the third Sunday. modern Mornlng Prayer on the fourth Sunday, and Morning Prayer on the subsequent- both Traditional and Modern rites on separate months. After each mornlng service we Continue our fellowship with refreshments In the church. Our services are always open to all, and we welcome strangers and visitors with us. On the second Sunday the month, we host an Evening Prayer servlce In the Brookeborough Memorial Hall. Our young people a¥e always welcome in our seTvice5, and regularly assist in the reading, prayers and collections in o*Jr Family Services each month. In addition to this, we also have services on Ash Wednesday, servi¢es lft conjunction with our Methodist brothers and sisters throughout Holy Week, Easter Sunday Holy Communion Iregardle$5 of which sunday it falls), Christmas Eve Holy Communlon, servite of Holy Communion on Christmas Day and a Watch-night service on New Year's Eve. We have an Annual Harvest Weekend on the first weekend in October. ¢omprlsing a Frlday Evening Player service at 8pm, a Sunday morning Harvest Family seiCe at 11am and a Sunday Evenlng Prayer service at 8pm. We normally invite speakers from other churches to preach at at least one of the services over the weekend. TheTe 15 a Haryest Supper after the Friday evenlng service in the Parish Hall.
Our youn8 people host a Nativity Service on the first or second Sunday of December and we present gifts to the church for the annual Gift Collection for the BBC and Salvation Arrny. Our annual service of nine lessons and carols is always on a Sunday morning prior to Christm3s Day, normally joined ny members of maguiresbridge Silver Band. who provide the music for the oecèsion. All servl¢e5 Streamed on our Facebook page, Aghavea Church. This page also ¢ontair+s photos and videos of previous events and services. We observe Lent by having regular Wednesday evening 5ervi¢es, normally Evening Prayer, culminating in the Holy Week 5ervlces. At eath service we have a regular pattern of worshlp, following the Revised Common Lectlonary for our 5erylce theme5 and readlngs. Our or8anists select hymns appropriate to the readings and set¢@ theme each week. Our church has a well malnlained electTonSc organ and a very capable organist and committed choir who share the normal pattern of services during the month. Oui cholr also perform at speci31 services such as Harvest. Easter ancl Christmas. All people in the community are welcome at any or all of our services. OUT Churchwardens welcome all visliors to the church at each service, and any strangers are given any help or welcome they need to feel ¢omfortable in our congregation. Ctxnmunlty Outr•a¢h Each Sunday morning between September and May, there is a Sunday S¢hool durlng our maln mornin8 servlce, from 11am to 12pm. This15 normally held In the Parlsh Hall. located directly across Ihe load Irom the Church building. Our children are always present during the main service- elther at the start of Morning Prayer. or al the end of Holy Communlon. This is open to all children aged 3 to 15, both par15hioners and others. Our Sunday School children regularly asslst at the Famlly servlce each month. perfoim drama, readings and sing at the Chr15tmas Natlvlty servl¢e. They also provide drama and son8s for the annual priie-8iving sefvS¢e In May/June. The senlor ¢lass111-15 years) study Blble pa5sen8es each week. There Is a weekly Bowls Club who meet in the Par15h Hall, or occalonally travel to other venues for matches. It is open to all, and currently has membeis from 16- 80 years old. They host loc81 competltions within the club and compete as part of the local Bowls League. The Girls. Frlendly Society meet weekly on a Wednesday evening foi youn8 glrls aged over 3 years and Is ian by members ol the chur¢h. All are wel¢ome, whelher from oui own parish oi not. There Is a forthnightly Bible Study evening held in the Parish Hall, at whl¢h a small groL*P gather to look at difference 5ubje¢ts and passages wlthin the 8ible. This Is intended to enrich our understandln8 of the holy striptures. The parish has a Parish Hall which is also available to the communlty for informal use. The Parr5h Hall is available for teas following funerals. weddings eic. The Moihers. Union meet on the fif5t Wednesday evenlng of each month, inviting speakers to come and speak and/or demonstrate a subject of their choite. This is open to all women and they iegularly hold "Visitor Evenings" to encourage a wider community involvement, both men and women. There is a monthly Bible Study evening held in the Parish Hall, at which a Small group gather to look at different subject5 and passages wlthin the blble. Thls Is Intended to enrlch our understanding of the Holy Scriptures. The parish has an extensive plan of fundraisin8 events planned to raise funds towards the renovation and repair of the parish church. These events will range Irom bag packing in local supermarkets. to sponsored walks, and many other community events throughout the year. Our parlsh continues to stream our main services on our Facebook page IA8havea Parish) with regularly getting over 500 views weekly to an audience that now includes local parishioner5 and regular viewers from USA, Paklstan, India. Phillipines, Uganda, Kenya and Ni8eria.
Whrle the covid 19 restrlctlons have been Ibfted, we are still mindful of the risk of a re-occurance. and will ¢omply with any restrictions or regulations if they are re-introduced. Publ1¢ Benefit The Charitable purpose of Aghavea Parish is the advancement of religion. This is achieved through Ch¥istian witness and outreach. and delivered through the provision of publ1¢ worship and our ongolng outreach programme as described above. Flnanclal Revl•w The Pailsh Intome for the year was £105998 with outgoings of £105519 resulting in a surplus of £479. The main sources of income are from our free will offerin8 donations. The Tiustees, Policy on holdln8 reserve51s to retain surplu5 unre5trSeted fund5 for any unexpected major maintenance problems and for the on-going runnin8 Costs of the Parish. The bank balances at 31st December 2023 were £70930. Golni Conr 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 lor the vear ended 31 December 2023 can be Signed off as a 8oln8 Concern. Structur•, Gov•rnanc• and M•nag•m•nt Go¥•rnln8 Docum•nt and Constltutlon of th• Charlty Chapter 111 of the Constitution of the Church of Ireland governs Parishes and Parochlal Orgnaisation. The Select Vestry members are the Charity Trustees. R•¢rultm•nt •nd Appolntm•nt of S•l•et V•stry ITrust••sl All members ol the Church ol Ireland who are over the age 0118 and are either resident in the parish oi Ilve elsewhere but have been accustomed members of the congregation for at least three months, may register as members of the general veslry of the parish, allowing them to attend and vote at meetings of the general vestry and lo stand lor electlon to rhe sele¢t vestry. Meetings ol the general vestry are held at least once a yeai. The selett vestry Is ele¢red as part of thss geneial vestry meelin8. The Select Vestry will hold their posltions for a period of one year. Select Vestry members may be re-elected annually and there is no limit on the n*Jmber ol terms which may be served. Pay and r•mun•ratlan A re¢tor serves the parish where he is paid a stipend, locomotory allowance and office expenses In accordance wilh figures approved by the General Synod of the Churth of Ireland. The proportlon pald by Aghavea parlsh Is by way of assessment through the Dioeese of Clogher. Org•nls•tSonal Structur• The Select Vestry is responsible for the day-to-day management of the Parish. The Select Vestry consists of the mernbers of the clergy servlng in the parish. the thLsieh wardens, the glebe wardens and generally nol more than twelve other members of the general vestry elected at the Easter Vestry, this year held in September. The select vestry is thaired by the incumbent or other member of the ¢lergy offlclating in the parish. Select Vestry members are responsible for making detisions on matters of general con¢eTn and importance to the parish including deciding how parish funds are to be applied. The Select Vestry meets at tlmes fixed by the mèmbers Of by the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2023 the Sele¢t Vestry met 6 times dufing the year and the average attendante was 80%.
Compllance with Public 8on•fit The Parish has given careful consideration to the Charity Commission for Northern Ireland's guldance on public benefit to ensure that the activities entered into during the year have helped to Achieve the Parish's objectives and activities, as well as providing public beneflt. St•t*m•nt of Trust••s' R•sponslbllltlés The Trustees are responsiblè for preparing the Trustees, Report and the statement of Receipts anfj Payments and statement of Assets and Liabilities in a¢¢ordan¢e with applicable law and regulations. The laws appli¢abge to charities in Northern Ireland with income of less than £250,000 requires the Trustees to prepare a statement ol Recelpts and Payments and a slatement of Assets and Liabilities for each flnancial year. The Trustees are repsonslble for keepbng accounting records that are sufflcieni to show and explain the Parlsh's transactions and diselose with reasonable accuracy at any time the assets and lTrabilitles of the Parish. They are also iesponsible for safe8uarding the a55ets of the Parish and hence lor taklng reasonable steps for the pievenllon and detection of fraud and other iire8ularltles. Slgned on behalf of the Trustees Mr Albert McCl•ll•nd Mrs Shlrl•y Mo on D•t•:
AGHA EA CHURCH OF IRELAND INDEPENDENT EXAMINER'S REPORTTO THE CHARITY TRUSTEES OF AGHAVEA CHURCH OF IREL4ND We report on the accounts of Aghavea Chuch ol ITèland for the yeai ended 310ecember 2023. which are set on pages 7 and 8. Respertlve responslbilitles ol ch•rlty trvste5 •nd examiner As the charity's trustees you are responslble for the pieparation of the accounts in accordance wlth the Charlties Act INorthern Iie16ndl 2(K)8. It is our responsibility to.. Examine the accounts under section 65 of the Charltles A¢t Follow the procedures lald down in the general Diiectlons given by the Comrnission under section5 6519llbl of the Charities Act - State wheiher particular matter5 have come to our attention 8•$1$ of Independent exlmlner's report We have examined your charity accotsnts as requlred under 5e¢iion 65 01 the Charities Act and ou¥ exarninatlon was carried out in accordance with the general Direction$ 8Nen by Ihe Charity Commi$5ion lor Northern Ireland under Section 6519llbl ol the Charities Act. Our eKaminat¢on included a revi•w ol the accounting records kept by the charity and a comparison of the accounts presented wlth those records. It also Sncluded conslderation of any unusual items or dSsclosures in the accounts, and seeking explanations from you a5 charlty trystee5 con¢ernln8 JDV such matiers. Our role Is to state whether any material matters have come to oui attention 8ivn8 us cause to believe.. l. That accounting records wele nol kept in accofdance with section 63 01 ihe Chafltles Act 2. Thai the atcounts do not accord wlth ihose a¢countin8 ie¢oid5 3. That the aCcontS do not comply with the accounting requlrements of the Charl¢les Aci 4. Thai there is further iftlormation needed lor a proper understandSn8 of the accou¢it5 to be reached Independent •M•mlner's st•temnt We have completed emaminaiion and have Tho concerns In re$ptct of the matter$111 to141 lisle above and. in connection wlth lollowin8 the Directlons of the Charity Commlssiors lor Northern Ireland, we havè found no matt 5 th•t require drawin8 10 your attentlon. PAUL STRONGE COOPER IRVINE LTD CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS 103 Main Street Fivemiletown County Tyrone BT75 OPG Date.. 20 March 2024
AGHAVEA CHURCH OF IRELAND RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrfrted Funds 1023 De51gnated Fund5 2023 Re$trlrted Funds 2023 Total 202J Total 2022 Recel Donation5 and Plate Collections Proceeds from Fund Raisin8 Events Bank and Depo$lt Interest Investment Intome Rental of Premises Other Receipts Giant Receipts from Parlsh Or8anisations Tot•l Recelpts 62,176 18,511 320 501 13.949 496 302 76.12S 21.057 622 501 68,751 8,073 118 462 4,8(A) 4,753 2,050 2.584 109 2.693 89,092 2,159 14.747 105.998 106,957 men Diocesan C05ts/Asse55ment Church RunnSn8 Costs Church Renovation Costs Church Or8an Hall Runnlng Cost$ Ine power nl refund GlebelRectory Costs Other Property Costs Insurance Independent Examiner's Fee Admini5tratlve Costs Fundraisin8 Costs Charitable Donatlons Bèn* Charges Interest Pre?che¥s Expense5 Sunday School Expenses Payments from Parish Or£anltIOIls Sundry Total P•yments 160,9161 12.8811 160,9161 12,881 119,8941 151.8611 13,4181 119.8941 111,0251 (J,3891 19061 17.6271 12.2871 17081 16451 1351 13.3171 11341 11,5961 12,4931 11,1431 13.3971 12.4LYJI 17631 17661 14731 15,0191 1981 12,4931 11.1431 13,3971 I2,4) 17631 17661 14731 15,7351 11341 11321 11351 1663 17161 1361 11321 11351 16631 16511 3,390 84.537 204 956 3,594 105,519 6,173 91,772 20,026 Exc¢ss ol Recelpts over P•yments for the y••r before trnnsfers 4,555 1,203 15.2791 479 15,183 Trnnsfers Exces$ of Reeelpts over P•yrnent5 for the y•ar 4.555 1,103 5,279 479 15,183 On behalf of the Trustees MrAlbert McClell•nd Mrs Shirl Date..
131¢4
AGHAVEA CHURCH OF IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2023 Unrestrl(ted Fund5 2023 Deslgnated Fynds 2023 Re5tr1rted Funds 2023 Total 20Z3 Ttstl 2022 C•$h Funds General Purposes Account 34,514 34.514 29.963 Buildln8 Fund Account 32.369 32,369 21.817 Bowling Club and SNATCH Bank Account & Cash Balance Totsl C•sh Fundi 4.047 32.369 54,621 Investmenl Asiets Other Propertv 50,OC¢J 50,(I)O RC8 Investments 15,926 15.926 Total Investment Assets 65,926 65,926 Assets r¢taln•d forth• P•rlsh's use Church Hall 250.C(K) 250,000 250,OQJ Glebe Hou5elRectory Tot•1 1$5ets r¢t•lned for the P•rlJh'5 use Net Current A55ets 550.440 4.047 32,369 586,856 570,547 Credlton . Amount f•111 du• wlthln one y••r 119,8941 119.8941 14,0641 Tot•1 Ay•ts 550.4140 4,047 12,475 566,962 566.483 On behalf of the Trustees Mr Alb•rt Mcall•nd Shlrley Morr Oate..
AGHAVEA CHURCH OF IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 l. Accountlnl policl•s Set out below are the principal accovntlng pollcles which have been adopted in the compilation of the Recelpts and Paymen15 Account and the Statement of A$5et5 and Liabilllie5. •) Re¢e5pts and Payments Account All items ol income and expendtture included within the Receipts and Payment5 Account have been accounted for on a cash receipts basis. bl St•ternent of A$5ets and Ubllltles il The 4ssets of the Parlsh. retalned lor Its own use comprlse., Church Buildin8 and Graveyard Church Ftall - Glebe HouselRertory BTook Memorial Hall Store The Chufch 8uidlin8. Graveyard and Brooke Memorial Hall are deemed to be Heritage assets as defined by the Charities SORP IFRS 1021. These Herita8e èssets are not included the Statement of assets and Ilobilitie5 as nlormailon on the tost of valuatlon is not •vailable and such informatlon cannot be obtained at a cosi cornmensuraie with the benefit to the user5 of the accounts and to the Parish. The Church Hall was constructed in 2(XJO at a cost ol approxlmatety £180,(W. It15 recognised at Its approxlrnate market value. The Glebe House/RectOry 15 reco8nlsed ai deemed c05t, beln8 the cèpStal value placed on the property for rates purposes. No depreciation ha5 been provlded on the Glebe HouselRertory as the current Èstlmated residual value 15 noi less than its carryln8 value and the remainin8 Useful life cuirenrly eMceed$ 50 years. A store opposlte the church Ilo¥merly a cotta8el 15 is recognised at its approxlmate maiket value. A loan has been received from UCIT up to a maximum £21XKQD to assist with repalr and renovation ol the church premises. The diawdown so fal ha5 been to the value of £131215 wlth repayment made in full. 111 Investments Fixed 3sset Sryvestrnents tomprlsln8 Other propertles and Representatlve Church Body IRCBI investmenls are Illllally iecorded ar cost and are then 5ubseqvently stated at fair value at each year end date. 2. Reconelll*tlon of C•sh Funds Total C15h Funds ai Beginnin8 01 the year Less LICIT Loan 54621 4,064 50557 Receipts the year 105,998 Payments for the yea 105,519 51,036 As represented by Total Cash Funds at end of the year Le55.' Credttors Due 70,930 19,894 51,036
AGHAVEA CHURCH OF IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 a. Mowment In Funds At 01.01.25 In¢oml A¢ree$ Out¢oln¢ Resources Investment GainllLossl Al 31.12.23 Transfers Rwtrlded Funds Restricted Funds 17,754 14,747 20.026 12.475 UnroJtrlrt•d Funds Designated Bowling Club & SNATCH fund 2,159 19561 4.047 General Fund 545 885 89.092 84,537 550,440 548,729 85,493 554 487 T•1 Funds 566 483 105,998 105.519 566,962 Purposes of Restrleted Funds The restrltred fund Is lor the purpose of carryln8 out renovation and repalr Works to the parlsh church. 4. Coll•ctloM for Thlrd P•rtles Seff Collectlon Blshops CollectSon 605.(XJ 305.C4J The above amouni have been Included in recelpts fo¥ the year under"Donations and plate collectlons" and in payrnent5 lor the year under'charitable Donatlons" S. Tr•ns•ctlon% wlth t Trustees No transactions with Trustees durin8 the year. io