CHARITY REGISTRATION NUMBER: NIC105437
Inishmacsaint Church of Ireland
Unaudited Financial Statements
31 December 2025
A THOMPSON ACCO
Chartered accountants
24 Main Street
Kesh
Co Femianagh
BT93 1TF
CY

Inishmacsaint Church of Ireland
Financial Statements
Year ended 31 December 2025
Page
Trustees, annual report
Independent examinerfs report to the trustees
Statement of financial activities
Statement of financial position
Statement of cash flows
Notes to the financial statements

Inishmacsaint Church of Ireland
Trustees, Annual Report
Year ended 31 December 2025
The Iruslees present Iheir rewrt and the unaudited financbal statements of the Charity for the year
ended 31 Decembef 2025.
Reference and adrninlstrallve detall$
Registored charity name
Inishmacsaint Chur¢h of Ireland
Charity roglstratlon number
NIC105437
Princlpal offlco
37 Glenlevan Road
Sandhill
Derrygonnelly
Co Ferniana9h
BT93 6ER
Tho trusttes
Mrs L Muldoon
Mrs J Wray
Mr E Rogers
Mr R Ferguson
Mr R Harkness
Mrs M Elliott
Mr M Byers
Mrs J Acheson
Mrs L Ferguson
Mrs E Carson
Miss E Mcclelland
Mr l Rutherford
Mr D Bailey
Mr D Carson
Mr K Kettyles
Ms K Hudspth
(Resigned 10 April 2025)
{Appointed 10 April 20251
Ind6p•nd•nt •x•mlner
Gary Thompson
Strnctiires governance and management
Govorning Do¢um•nt and Constitution of th• Chartty
Chapler111 of the Constitution ol the Church of Ireland govems Parishes and Parochial Organisation.
The SeSecl Vestry members are the Charity Trustees.
Recrullmont and Appolntrnent of Select Vestry
All mem￿¢￿ of the Church of Ireland who are over the age 0118 and are either resident within the
parish or live elsewhere but have been accustomed members of the congregation lor the last three
months. may register as members of the general vesty of the parish. allowing them to attend and vole
al meets'ngs of the general vestry and lo stand for election to the setect vesty. Meeting3 of the general
v851ry are held at Seasl once a year. The Select Vestry is elected as part of this General Vestry
meeting. The Select Vestry wll hokj their FKJSitions for a period of one year. Select Vestry members
may be re-elected annually and there is no limit on the number of temis which may be seNed.

Inishmacsaint Church of Ireland
Trustees, Annual Report (¢ontinuedJ
Year ended 31 December 2025
Structure, govemance and management (COftllnu•d)
Organlsatlonal Structure
The select vestry is reSponsi￿e for the day to day management of the parish. The select vesty
con51sts of the member of the clergy serving In the parish, the churchwardens. the glebewardens and
generally not more than ￿e1Ve other members of the general vestry elected al the General Vestry. The
select vestry is chaired by the incumbent or other member of Ihè clergy Off￿latIng in the parish. Seleel
vestry members are responsible for making decisions on matters of general concern and importance
lo the pansh including decKling on how parish funds are to be applied.
The select vestry meets al limes fixed by the members or by the diocesan synod. SF)ecial meetings
may be convened al any lime by the chairperson or churchwardens.
ObleGtives and actlvltl88
The ¢hantable purpose of the Church of Ireland is the athncement of relwion.
The Pfincipal functi)n of Inishmacsaint Parish is to support the advancement of the Chnstian religion
by promoting, through the work ol Inishmacsaint Parish the whole mission of the Church, pastoral,
evangelistic, social and ecumenical. Being open to and engaging with society as a whole and offering
support ft)r those needing h81p are fundamental lo the prxtul delNery of the ten8fits of Chnsts'anty.
As a result of aclNity in the pursuit of Ihe advancement of the Christian religion, Inishmacsaint Parish
has ¢u$tody of property and of records, materk?ls and artefacts of sKJnificance lo the cultural and
religious heritage and mainlenan¢e of which is undertaken by the select vestry of Inishmacsainl Parish.
Achl•vam•nts and p•rfomianc•
Inishmacsaint continues to SUPFQrt the work of other charib'es and miss￿nary work by either making
donation5 or holding special collections during the year.
The Parish has given Careful ¢onsiderabon lo the Charity Commission of Northem Ireland's guidance
on public benefit lo ensure that all activities undertaken during the year have helped lo achieve th8
Parish's aims and objectives, as well as providing public benefit.
Flnanclal rovlow
The parish recorded a surplus of £17,849 during the year ended 31 December 2025.
The trustees on reserves is lo ensure that sUffic￿nI reserves are Tetained to meet all future
expenditure requirements as well as potential future capital projects.
The trustees, annual report was approved on 9 Apn'l 2026 and signed on behalf of the board of
trustees by..
J Wray
Trustee

Inishmacsaint Church of Ireland
Independent Examinerfs Report to the Trustees of Inishmacsaint Church of
Ireland
Year ended 31 December 2025
I report on th8 financial statements for the ygar endéd 31 December2025. which comprise the
slalemenl of financial aclmknes. ststement of financ￿ position. slatement of cash flows and the related
notes.
Respective ro$pon¥ibilities ol trusteos and examiner
As the charity's trustees you are responsible for the preparation of the accounts in a¢¢ordan¢e with the
CharIt￿S Act (Northern IreL3nd} 2008. It is my resFonsibility to..
examine the a¢counl$ under section 65 of the Charities Act;
lo follow the pIc￿dureS laid down in the general Directions given by th8 Chanty Commission for
Northern Ireland under sectvjn 65191{bl of the Charitses Act, and
to state whether particular matters have come to my attent￿.
Ba818 of Independent examinèrfs roport
I have •xamined your chanty a¢¢ounts as required under section 65 of the Charities Act and my
examination was carried out in accordance wth thè general Directions given by the Charity
Commission for Northem Ireland under section 6519llb} of the Charibes Act. The examination included
a review of the accounting records kept by the charity and a ¢ompanson of the accounts presented
with those Tecords. It also included conSiderat￿n of any unusual items or disclosures in the accounts,
and seeking explanations from the Iruslees con¢eming any such matters.
My role is to stste whether any material matters have come lo my attention gNing me cause to believe..
That a￿ountIng records were not kopl in accordance with $•cl￿n 63 of the Charitses Act
That the accounts do not a¢¢tyd vthh those xcountr'ng records
That the accounts do not compty with the accounting requiffjments of the Chariti'es Act
That there is fiJrther Infomiation needed for a proper understanding of the aGGounts to b&
reached.

Inishmacsaint Church of Ireland
Independent Examinerfs Report to the Trustees of Inishmacsaint Church of
Ireland i¢onllnu￿J
Year endod 31 December 2025
Ind•p•nd&nt gxaminerfs statement
I have completed my examinatk)n and have no concerns in respect of the matters 11} to {41 listed
above and, in conneebon with following the Directions of the Charity Commission for Northem Ireland, I
have found no
atters that require drawin9 to your attention.
pson
endent Examiner
Ind
GA Thompson Accountancy
Bannagh 8eg
Kesh
Co Feimanagh
BT93 88Y
9 April 2028

Inishmacsaint Church of Ireland
Statement of Flnancial Activities
Year ended 31 December 2025
2025
Restrieted
funds Total funds Totsl fijnds
2024
Unr8slricled
funds
Not•
Incomfj and endowments
Donations and legacies
Investment income
Other income
57,181
975
19,226
77,382
2.843
92
60,024
1,066
19,226
54,973
972
8,590
64,535
Total Incomo
2,935
80,316
Expgndlture
Expenditure on charitable a¢ts"vits'es
Total expenditure
62.467
62,467
59,063
62.467
62,467
59.063
Net Sncome and not movement In fund8
14.915
2.935
17,849
S,472
Rèconcillatlon of funds
Total funds brought fotward
Total fund$ ¢arrlfrd forward
361,120
5,222
8,157
366,342
384,192
360,871
366,343
376,035
The statement of financial aclivilies includes all gains and losses T￿ognised in the year.
All income and expenditure derive from conbnuing activities.
The notss on page6 8 to Is fomi part ofth880 financ5al statements.

Inishmacsaint Church of Ireland
ststement of Financial Position
31 December 2025
2025
2024
Not•
Flxed assets
Tangible fixed assets
Investments
11
12
281,897
16,510
282,124
16,510
298,634
298,407
Current assets
Debtors
Cash at bank and in hand
13
6,985
79,099
8,135
62,001
86,084
68,136
Creditorn-. amounts falllng dufr withln one year
Not current assets
14
300
427
85,784
384.191
67,709
366.343
Total assets loss curr•nt Ilabllltl
Fund8 of the charlty
Restricted funds
Unrestricted funds
8.157
376,035
5,223
361,120
Total charity fund¥
15
384,192
366,343
These financial statements were approved by the board of tru$ie88 and authorised for issuè on 9 April
2026, and are signed on behalf of the board by..
rs J Wray
Trustee
Mr R Ferguso
Tw$tee
Th• not•s on pag•$ 8 to 15 form part of th•$• financial statemonts.

Inishmacsaint Church of Ireland
Statemont of Cash Flows
Year onded 31 December 2025
2025
2024
Cash flows from opernting activltles
Nel income
17,849
5,472
Adjustments for.
Depreciation of tangible fixed assets
Other interest receivable and similar income
227
{1,0661
252
19721
Changes in..
Trade and other debtors
Trade and other credito
18501
448
Cash generated from operalM)ns
16.162
5.199
Interest recetved
972
Nel cash from operatsng actNilies
17.228
8.171
Cash flows from financing activitles
Proceeds ffom borrowings
Nel cash used in financing a¢tivitie$
{129)
1129)
11.599)
{1,599)
Not Increase In cash and cash equlvalents
Cash and cash equlvalents at btglnnlng olyMr
Cash •nd c•sh •quiv•l•nts at •nd of y•ar
17,099
62,001
79,100
4,572
57,429
62,001
The notss on page8 8 to 15 forni ol thos• finan¢¥*l $t•t•m•nts.

Inishmacsaint Church of Ireland
Notes to the Financial Ststements
Year ended 31 December 2025
General inforrnation
The chanty is a public benefit ents.ty and a registered charity in Northern Ireland and is
unincorporated. The address of the principal office is 37 Glenlevan Road, Sandhill, Derrygonnelly,
Co Fermanagh, BT93 6ER.
statement of compliance
These financial statements have beerb prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable In the UK and the Republic of Ireland., the Statement of
Recommended Practice applicable lo charib.es preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Icharilies
SORP IFRS 1021) and the Charib'es Act {Northem Ireland) 2¢J)8.
Accountlng pollcle8
Ba$1$ of prnparatlon
The financial $latemenl$ have been prepared on the historical o)sl basis. as mcmjified by the
revaluat￿n ol certain financial assets and liabilities and investment propeth'es measured al fair
value through income or expenditure.
The financial statements are popared in steding, which is the functional currency of the entity.
Golng concern
There are no material Uncertaint￿ about the chariiys ability to conb'nue.
Judgements and kay Sourc￿ of estlmallon unc•rtalnty
The Trustees do nol consider that there are any ¢ritical judgements or eslimales made in
applying the Parish's accounting ￿licIeS or that there are any critul accounlirsg estsmate5 or
assumptions which may have a signif￿an1 n5k 0$ ¢ausing a material adjustment to the Carrying
amoun15 of assets and liabilities ￿thIn the next financial year.
Fund a¢¢ountlng
Unrestricted funds are available ft)r usè at the discretion of the trustees to fvrther any of Ihe
charity's purposes.
Designated funds are unrestrlcled funds eamarked by the trustees for part￿ular fvture projeGt or
commitment.
Restricted funds are subjected lo restricth)ns on their expenditu￿ decla￿ by the donor or
through the lemis of an appeal, and fall into one of $ub4lasses.' re81ricted income funds or
endowment funds.

Inishmacsaint Church of Ireland
Notes to the Financial Statements (coftJJtru¢dJ
Year ended 31 December 2025
Accountlng pollcles (¢onlln4KdJ
Incomlng resources
All incoming resources are included in the statement of financial activities when entillemenl has
passed to the charity,. il is probable that the economic benefits asSoc￿ted with the transaction will
flow lo the charity and the amount can be reliably measured. The following specrfic policies are
applied lo particular categories of income".
in¢ome from donations or grants is recognised when there is evidence of entilkmenl to the
grft. receipt is probable 8rKI its amount can be measured re1kab￿.
legacy income is recognised ￿en receipt is probabb and entillemenl is established.
income from donated goods is measured at the fair value of the goods unless this 1$
impractical to measure reliably. in which case the value is derived from the ¢ost to the donor
or the eslimaled resale value. Donated fxilities and services are re¢ognised in the accounts
when received if the value can be reliabty measured. No amounts a￿ included for the
¢onlribution of general volunteers.
income from contracts for the suppty of services is recognised with the delivery of the
contracted service. This is classified as unreslricled funds unless there is a contractual
requirement lor it to be spent on a partKular purpose and returned if un$pent, in whieh ca$e
it may be regarded as restricted.
ResouTC•S •xpend
Expendtture is recogni$ed on an accruals basis as a liability 1$ in¢urre(l. Expenditure Includes any
VAT whi¢h cannot be fully recovered. and is classified un¢J&r he8dings of the slalemenl of
financial a¢livibes lo which il relates..
expendrture on raising funds includes the costs of all fundraising activitses, events. non-
charitable trading aCtsV￿.es. and the sale of donated goc4Js.
expenditu￿ on charilab￿ activities includes all ¢o$ts incurred by a charity in undertaking
activities that further its charitable aims lor the benefit of its benefieiaries, including those
support costs and costs relats'ng to the govemance of the chanty apport￿ed to charitable
8clivilies.
other expenditure inclvdes all expenditijre that is nerther related to raising funds for the
charty nor part of its expenditure on charitsble activities.
All costs are all¢xated to expendrture Categories rellects'ng the use of the resource. DI￿¢t ¢o$ts
attributable lo a single activity are allocated directly lo thal activity. Shared costs a￿ apportioned
betsveen the a¢bvitses they contn.bute lo on a reasonable. IUStsfiab￿ and ¢onsi$tenl basis.

Inishmacsaint Church of Ireland
Notes to the Financial Statements {c￿￿￿U
Year ended 31 December 2025
Accountlng pollcles (conllnued)
Tangib10 assets
The Church Building and Graveyard are deemed to Hentage assets as defined by the Charities
SORP IFRS1021. These Heritage assels are not included on the Stslement of Financial Position
as infomialion on the cost or valuation is not available and such informab'on cannot be obtained
at a cost commen¥urate wrth the benefft to the users of the accounts and to the Parish.
The Glebe Hous8 Is reco9nised at marf(et value due lo the drffieutknes In establishing actual cost.
The market value has been delemined by the Iruslees. No deprecration has been attributed to
the Rectory as Ihe remaining useful lrfe currenlty exceeds 50 years.
Depreclatlon
Depreciation is calculated so as lo wrrte off the cost or valuation of an asset. less Its ￿sIdual
value. over the useful econom￿ lrfe of that asset as follows..
Equipm6nl
10% redu¢ing balan¢e
Investments
Unlisted equity investments are inilialty recorded at cosL and subsequenuy measured al fair
value. If falr value cannot be rellabty measured. assets are measured al cost les5 impairment,
Listed investments are measured at fair value Ghange$ in fair value being recognised in
income or expendrture.
Impalrmgnt of flxgd ￿99ts
A review for indicators of impairment Is ¢aff*d out al each reporting dale. with the recoverable
amount being eslimaled Nthere such indicators exist. Where the carying value exceeds the
recoverable amount, the a$sel 13 impaired accordingly. Prior impairments are also reviewed for
possible reversal at each ￿porting dale.
For the purposes of impaim*nt testing. when it 15 not possible to Qstirnate the recoverable
amount of an individual asset, an esb'male 1$ made of the recoverable amount of the Gash-
generating unrt lo which the asset belongs The Cash￿enerathng unrt is the smallest ￿ents'￿'3b1e
group of assets that includes the asset and generates cash inflows that largely independent of the
Cash inllows from other assets or groups of assets.
For impairrnenl testing of goodwill, the good￿.11 acquired in a business combination is, from the
acquisrtion date, allocated lo each of the cash-generaling units that are expeeled to benefit from
the synergies of the combination. irrespectwe of whether other assets or liabilities of the charity
are assigned lo those units.
10

Inishmacsaint Church of Ireland
Notès to the Financial Statements fconWnu0dJ
Year endèd 31 Decombor 2025
Donatlons and legacles
Unreslricled
Funds
Restricted Total Funds
Funds
2025
Donations
Freewill envelopes
Tax refund gift aid
Church colie¢bons
Harvest Gift Day
Other donations
Clothes Collection
Panto
SK Fun Run
Music for an April evening
Carol Singing
Legacies
34.544
8,394
877
6,915
5,503
152
8.394
877
6,915
2.660
152
2,843
1.220
1,575
200
1.220
1.575
200
Grant5
RSPB Grant
644
57.181
2,843
80.024
un￿StrICted
Funds
Reslricled Totsl Funds
Funds
2024
Donatlons
Freewill envelopes
Tax refund gift aid
Church Collections
Harvest Gift Day
Other donations
Clothes Colleelion
Panto
SK Fun Run
Music for an April evening
Carol Singing
Lega¢ie$
32.927
7,476
661
6,420
2.705
264
380
1.314
32,927
7.476
6,420
4,031
264
380
1.314
1,326
200
1.000
200
1,000
Grants
RSPB Grant
300
300
53,647
1,326
Y,973
Investrnont Income
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Bank interesl
Interest from R.C.B Inveslmer
147
828
92
238
828
975
92
1.066
11

Inishmacsaint Church of Ireland
Notss to the Financial Statements (contInt￿d)
Year ended 31 December 2025
Investment Income (conlthued)
Unrestricted
Fund5
Restricted Total Funds
Funds
2024
Bank interest
Interest from R.C.B Investments
119
803
50
169
803
922
972
Oth¢r In¢ome
Unreslri¢led Total Funds Unrestricted Total Funds
Funds
2025
Fund5
2024
Aviva Insurancé Claim
Fees for Headstone
Fees for Funerals
Rectory Rent
Field rent
Wayleaves
Other sundry income
8.650
150
8.650
150
960
7,930
250
31
1,255
50
650
7,160
250
30
450
50
650
7,160
250
30
450
7.930
250
31
1,255
19.226
19.226
8.59)
8,590
Expendlture on charftable actlvftles by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Inishmacsainl Parish Church
62,467
62,467
59.C£3
59,063
Expondlture on Gharitsble actlvltlM by actlvlty type
Activiknes
undertaken Total fund8
directly
2025
Tolal fund
2024
Ini$hma¢saint Pansh Church
62.467
62,467
59,063
Net Income
Net income is slated after dprgingl{credibng)'.
2026
2024
Depre￿atIon of tangible fixed assets
227
252
12

Inishmacsaint Church of Ireland
Notes to the Financial Statements {conUnu8dJ
Year ended 31 Dacember 2025
10. Independent examination foes
202S
2024
Fees payable to the independent examiner for.
Independent eXaMinat￿n of the financial ststements
690
660
11. Tanglble Ilxed assets
Freehold
property Equipment
Total
Cost
At 1 January 2025 and 31 D•c•mb•r 2025
Depreciation
Al 1 January 2025
Charge for the year
At 31 Dgcgmbor 2025
279,868
4,719
284,587
2,463
227
2.463
227
2,690
2,690
Carylng arnount
At 31 December 2025
279,868
2.029
281,897
282,124
Al 31 December 2024
279.868
2.256
12. InV￿*M•nts
Other
Investments
Cost or valuatSon
Al 1 January 2025
Addilsons
18,510
At 31 D￿eMber 2025
16,510
Impalmient
At 1 January 2025 and 31 December 2025
Carrylng amount
At 31 December 2025
16,510
At 310ecember 2024
18,510
All investments shown above are held al valuation.
13. Debtors
2025
2024
HMRC- Gift Aid
6,985
6,135
13

Inishmacsaint Church of Ireland
Notss to the Financial Statements (conllnu
Year ended 31 December 2025
14. Creditors: amounts falling dufr wlthln one year
2025
2024
Bank loans and overdralts
Trade creditors
129
298
300
300
427
15. Analysls of charttable funds
Unre8trlctod fund8
At
1 January 202
At
310•cernber
2025
Income Expenditure
General fvnds
361,120
77.382
162.467)
376,035
Al
1 January 202
At
31 December
2024
Income Expend*tur&
General funds
357.024
63.159
159,0631
361,120
Ro8trlGted funds
At
1 January 202
Al
31 D•¢•mbgr
2025
Income Expendllu
Building Fund
Organ Fund
3.339
1.883
2.766
169
6.105
2.052
5,222
2.935
8.157
At
1 January 202
Al
31 December
2024
Income Expendituro
Building Fund
Organ Fund
1,978
1,869
1,362
14
3,340
1,883
5,223
3,847
1,376
14

Inishmacsaint Church of Ireland
Notss to the Financial Statements (conUnu8d)
Year ended 31 December 2025
16. Analysls of net assets between ￿ndS
Unrestricted
Funds
Re5tricled Total Funds
Funds
2025
Tangible fixed assets
Investments
Current a5setS
Creditors less than 1 year
Net assets
281.897
16,510
77.927
1300)
376,034
281.897
16.510
86,084
13001
384,191
8,157
8,157
Unrestricted
Funds
Restricted Totsl Funds
Funds
2024
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Net assets
282,124
16,510
62.913
(427)
361.120
282,124
16,510
68,136
14271
366,343
5.223
5,223
17. Anaty$18 of Changes In not debt
At
At 1 Jan 2025 Cash ftows 31 Dec 2026
Cash al bank and in hand
Debt due wlhin one year
62,001
11291
61,872
17,098
129
79,099
17,227
79,099
18. Related partles
There were no transactions th trustees during the year that require disclosure.
15