Derryvullen South Parish Church
Trustees, Annual Report and Statement of Receipts and
Payments and Assets and Liabilities
for the year ended 31 December 2023
Charities Number: NIC 105435

Derryvullen South Parish Church
Contents Page
Pages
References and Administrative Detai15
Trustees, Annual Report
Independent Examiner's Report to the Trustees
Receipts and Payments Account
Statement of Assets and Liabilities
Notes to the Financial Statements

Derryvullen South Parlsh Church
Reference5 and administrative details
Charity Name
Derryvullen South Parish Church
Charity Registration Number
NIC 105435
Contact Address
146 Gola Road
Lisbellaw
Co Fermanagh
Trustees
Mr R Boles
Mrs K Kettyle5
Lord Belmore
Mr W Graham
Lord A Hamilton
Mrs l Henderson
Mrs G Black
MrG Black
Mr C Weir
Mrs A Graham
Mrs Lcourtney
Principal Office Bearers
Clergy
Vacant
Treasurer
Mrs A Graham
Secretary
Mr W Graham
Church Warden- Clergy
Mrs K Kettyles
Church Warden- Peoples
Mr R Boles
Independent Examiner
R Cathers & Co
Chartered Accountants and Certified Auditors
107 Main Street
Fintona
Co Tyrone
Bankers
Danske Bank
24Townhall Street
Enniskillen
Co Fermanagh
First Trust Bank
2 - 4 East Bridge Street
Enni5killen
Co Fermanagh
Page I

Derryvullen South Parish Church
Trustees. Annual Report
for the year ended 31 December 2023
The trustees present the annual report and statements of Receipts and Payments and Assets and
Liabilities for Derryvullen South Parish Church for the year ended 31 December 2023.
Objertives and Activltles
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of Derryvullen South Parish Church, Church of Ireland, is to support the
advancement of the Christian religion by promotingi through the work of Derryvullen South Parish
Church the whole mission of the Church. 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 activity in the pursuit of the advancement of the Christian religion. Derryvullen South
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
Derryvullen South Parish Church.
Achievements. Performance & Public Benefft
During the yearthe parish provided the advancement of religion through the provision of weekly
public worship, a community barbeque, 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. The community
barbeque brought the community together to provide social companionship. All Sunday school
teachers have been appropriately trained under SafeEuarding Trust regulation5 and the parish has
an elerted Safeguarding Trust panel.
Flnancial Review
The parish's financial position at the year end was satisfactory. The parish has achieved an
operating surplus in the period which has increased reserves. The trustees, are going to focus on
addttional fundraising forthe coming year with the aim to continue operating at a surplus and avoid
having to deplete rese￿e5 when carrying our repair works to the rectory, church and hall in the
coming periods.
Going Concern
The trustees have reviewed the budgets forthe year ahead and are satisfied that there are
adequate funds in place to ensure that the Parish can continue its attivities and the financial
statements forthe year ended 31 December 2023 can be signed off as a going concern.
Page 2

Derryvullen South Parish Church
Trustees, Annual Report (wntinued)
for the year ended 31 December 2023
Structure, Governance and Management
Governing 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 Charty Trustees.
Recruitment and Appointment of Selert 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*lected annually and there is no limit on the number of terms which may be
served.
Organlsatlonal Structure
The selett vestry is responsible forthe day to day management of the parish. The select vestry
consists of the member of the clergy serving in the parish, any curate assistant I'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 fund5 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 75%.
Compliance wlth Publlc Benefft
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 heSped to
achieve the Parish's objectives and activitie5, as well as providing public benefrt.
Page 3

Derryvullen South Parish Church
Trustees, Annual Report (continued)
for the year ended 31 December 2023
Statement 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 ift accordance with applicable law and regulations.
The law applicable to chartties in Northern Ireland with Income of less than £250,000 requires 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 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 irregular¥iies.
Signed on Behalf of the Trustees
Date: li march 2021t
Page 4

r cathers co.
Independent examinerf5 report to the charity trustees of Derryvullen South Parish Church (Charity no. 105435).
I report on the accounts of Derryvullen South Parish Church for the year ended 31 December 2023.
Respertive responsibilitie5 of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accoLsnts in accordance with the Charities
Att (Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act-
follow the procedures laid down in the general Directions given by the Commission under sertion 6519llbl
of the Charities Act;
state whether particular matters have come to my attention.
Basis of Independent examinerfs report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was
carried out in accordance with the general Directions given by the Charsty Commission for Northern Ireland under
section 6519llbl of the Charities Art.
My examination included 3 review of the accounting record5 kept by the charity and 3 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 settion 63 of the Charities Act-
2. That the accounts do not accord with those attounting records-
That the accounts do not comply with the accounting requirements of the Charities Art:
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
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.
Richard Cathers FCA
Chartered Accountant
107 Main Street. Fintona. Co Tyrone. BT78 2AH
Date: 15 April 2024
107 Masn Street Fintona Co.Tyrone 8T78 2AH
028 82 440 744 richard@rcathers.com
ww.rcathers.CC¢rn
CHARTERED
ACCOUNTANTS
IRLLAND
P¥innj,.
-, d Cathers FCA

De
Ilen South Parish Churth
RKei
ts and Pa
ments Account
For the
ear ended 31 December 2023
Year ended 31 December 2023
Unrestrirted
Restricted
Totsl
Year ended 31 December 2022
Unrestricted Restrirted
Total
INCOME
Sustentation Fund- Covenant
Sustentation Fund- Non-covenant
Gift Aid Refund
Loose Collettion
Rent of Rectory
Rent of Field
Clogher Di0￿$an Magazine
Graveyard Maintenance
Christian Aid
Harvest Thanksgiving Offerlng
Gift Day donations
LEMOS
R B L Poppy Appeal
CMJI- Easter collettiort
Burial Fees
19,289
5.436
5,807
19,289
5.436
5,807
842
12,(
100
17,940
5,483
4,671
381
4,000
17,940
5,483
4,671
381
12.C4XI
100
4,000
loo
480
878
170
1,060
$90
640
925
925
145
878
170
1,060
145
950
950
633
243
633
590
243
206
54
206
73
73
3,000
100
Donations
Weir family donatlon
Ferm3na8h & Omagh council bY3nt
Hire of Church Hall
Sale of cards for all occassions
Grave Fee
100
2￿
2,500
938
50
50
2.500
938
920
920
15
930
930
15
25
15
15
72
Rectory Accounts
BBQ Donations
Chr5Stmas Concert
Bank Interest received
RCB Distribution - Interest on bequests
72
1,629
641
851
1,629
641
851
171
171
816
816
781
781
52.079
6,598
58,677
35.689
2,368
38,057
EXPENSES
Clogher Diocesan Assessment
Church Accounts
Rectory Accounts
Graveyard Maintenance
Church Hall Accounts
Insurance
Clogher DIO￿an Magazine
Printing
Christian Ald
CMJI - Lentsn collertion
Sunday School Attounts
Organists
Harvest Giving
Undertaker fee included in donation
RBL Poppy Appeal
LEMOS
BBQ expenses
Chirstmas concert donation to Marie Curie
Independent Examiner
Bank Fees
RCB Fee
14,795
7,923
550
12,714
1.795
1,324
14,795
10,423
550
17.951
3,457
14,809
916
688
17,951
3,457
14,809
1.794
688
2,5
12.714
1.795
1,324
640
214
878
640
474
474
248
200
214
140
72
140
72
30
170
950
650
950
650
650
650
950
1.250
1,250
100
950
54
206
199
199
206
1,726
1,726
350
318
213
350
318
213
300
178
322
178
336
336
322
43.442
5,335
48,777
40,499
2.732
43,231
(Defidtl I Surplus forthe period
8.637
1,263
9,900
4,81011
3641
5,1741
Page 6

Derryvullen South Parish Church
Statement of Assets and Liabilities
As at 31 December 2023
Unrestricted Restricted
Funds
Funds
2023
2023
Total
2023
Total
2022
Cash Funds
Current Accounts
Deposit Accounts
Vested in RCB for Rectory purchase
Total Cash Funds
26,386
105,301
19,707
46,093
105,301
1,799
153,193
37,016
104,480
1,799
143,295
1,799
21,506
131,687
Investment Assets
Investments in RCB / CIT Unit Trusts
29,887
29,887
29,016
Assets Retained for the Parish's own use
Parish Hall
Glebe House
266,882
266,882
266,882
266,882
266,882
266.882
Signed on Behalf of the Trustees
Date: 11 rYorcLd lo+
Page 7

Derryvullen South Parlsh Church
Notes to the Flnanclal Statements
For the year ended 31 December 2023
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 receipts basis.
(b) Statement of Assets and Liabilities
(il Assets for the parlsh's own use
The assets of the Parish, retained for its own use comprise:
Church building and graveyard
Parish Hall
Glebe House
The church building and graveyard are deemed to be heritage assets as defined by the Charities
SORP IFRS1021. 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
cost commensurate with the benefit to the users of the accounts and to the parish.
The parish hall was built in 1960. There are no reliable records of the cost of thi5 construction and
valuation approach for such a building lacks sufPicient reliability- As a result this building is not
recognised in the parish statement of assets and liabilities.
The Glebe House was purchased in 2021 and is recognised in the parish statement of assets and
liabilities at C05t.
(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 for the year
Payments for the year
143,295
58,677
48,777)
Total Cash Funds at end of the year
153,195
Page 8

Derryvullen South Parish Church
Notes to the Flnancial Statements (contlnued)
For the year ended 31 December 2023
3. Movement In Funds
Atljan
2023
Incoming
Resources
Outgoing
Resources
At 31 Dec
2023
Restrirted Funds
Sunday School Account
Burial Fee
Hall Account
Rertory Account IRCB)
Rettory Account
1,296
750
3,532
1,799
1,296
750
4,083
1,799
11,779
19,707
595 1
12,000 1
12,595 1
221)
265)
7,377
Unrestricted Funds
General Funds
135,918
135,918
46,082 1
46,082 1
48,5121
48,5121
133,488
133,488
Total Funds
143,295
58,677 {
48,777)
153,195
Purposes of Restricted Funds
Sunday School Account: This is a fund for donations received specificallyfor use by the Sunday School
Hall Account: This is a fund to assist with the renovations to the parish hall.
- Rertory Account.. These are monies held by the RCB to be used against rectory expenses
4. Collertions for third partles
2023
2022
Christian Aid
RBL Poppy Appeal
L.E.M.O.S.
145
84
243
200
54
206
472
460
5. Transactions with Trustees
Mrs L Courtneyi Trustee, was paid £204 during the year as a reimbursement of expenses for the Sunday school.
Mrs G Black, Trustee, was paid £20 during the year as a reimbursement of expenses for the Hall.
Page 9