2023-12-31-accounts

Receipts and Payments Account for the year ended 31 December 2023 Unrestricted Restricted Funds Funds 2023 2023 Total 2023 Total 2022 Receipts Donations and plate collection Proceeds from fundraising events Bank and deposit interest Investment income Rental of premises Sale of assets Sale of investments Grants Other receipts Total Receipts 34,452.31 3,749.30 359.29 2,528.71 100.00 0 34,452.31 33,354.00 3,749.30 11,810.59 359.29 74.37 2,528.71 1,804.79 100.00 300.00 25,214.75 15,064.31 0 25,214.75 3,816.50 813.18 15,877.49 14,016.29 81,468.67 813.18 82,281.85 65,176.54 Payments Wages and salaries Diocesan costs/assessment Church running costs Glebe costs Parish centre costs Administration costs Fundraising costs Charitable donations Investment in RCB funds 2,050.00 35,473.04 2,745.67 2,685.43 31,138.39 4,222.10 301.78 1,670.00 50,769.98 2,050.00 2,000.00 0 35,473.04 30,332.64 2,745.67 6,560.56 2,685.43 1,440.14 0 31,138.39 3,928.70 4,222.10 4,745.82 301.78 817.93 809.00 2,479.00 2,033.10 0 50,769.98 50.00 Total Payment5 131,056.39 809.00 131,865.39 51,908.89 Excess of Payments over Receipts for the year before transfers Transfers 49,587.72 (4.18) 49,583.54 {13,267.65) Excess of Payments over Receipts for the year 49,587.72 (4.18) 49,583.54 (13,267.65) On Behalf of the Trustees Trustee i Trustee 2 l&OCL (c[L￿￿LL

Statement of Assets and Liabilities as at 31 December 2023 Unrestricted Restricted Funds Funds 2023 2023 Total 2023 Total 2022 Cash Funds Current Accounts 29,483.62 61,186.70 90,670.32 608.62 30,092.24 80,030.89 61,186.70 60,831.59 608.62 91,278.94 140,862.48 Deposit Accounts Total Cash Funds Investment Assets Investments in RCB/CIT Unit Trusts Total Investment Assets 111,084.00 0 111,084.00 52,751.00 111,084.00 0 111,084.00 52,751.00 Assets retained for the Parish's own use Parish Hall and Schoolhouse 30,000.00 226,800.00 40,000.00 30,000.00 30,000.00 0 226,800.00 226,800.00 40,000.00 40,000.00 Rectory Fixtures and Fittings Total Assets retained for the Parish's own use 296,800.00 0 296,800.00 296,800.00 Total Assets 498,554.32 608.62 499,162.94 490,413.48 On Behalf of the Trustees Trustee i Trustee 2 l*OCL

Notes to the Financial 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 (i) Assets retainedfor the Parish's own use The assets of the Parish, retained for its own use comprise: Church Building and Graveyard Schoolhouse Parish Hall Rectory Fixtures and Fittings Church Building and Graveyard The Church Building and Graveyard are deemed to be Heritage Assets as defined by the Charities SORP (FRS 102). 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 at a cost commensurate with the benefit to the users of the accounts and to Trory Parish. Schoolhouse There are no reliable records of the cost of this construction/acquisition 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.

Parish Hall The Parish Hall is recognised at the estimated valuation of the property as at 31 December 2023. During the course of the year, works were undertaken at the Hall to replace the kitchen roof and ceiling, and other renovation works to the kitchen area of the Parish Hall. Fermanagh and Omagh District Council awarded a grant of £20,000 towards the cost of the works. Rectory The Rectory is recognised at the value of the property for local property rates as at 31 December 2023, which includes the certified costs of alterations and renovations of the Rectory which took during the year ended 31 December 2022. No depreciation has been provided on the glebe house as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years. Fixtures and Fittings Fixtures and Fittings are recognised at cost and are not depreciated, as they do not show visible signs of depreciation. ii) Investments Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and investment in RCB/CIT Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date. Investments in unquoted investments are recorded at cost and are assessed annually for impairment. 2. Reconciliation of Cash Funds 2023 Total cash funds at beginning of the year Receipts for the year Payments for the year Total cash funds at end of the year 140,862.48 82,281.85 131865.39 91,278.94 10

1. Movement in Funds At l Jan Incoming Outgoing 2023 Resources Resources Transfers At 31 Dec 2023 Restricted funds Organ Fund 604.44 4.18 0.00 0.00 608.62 Pur oses of Restricted Funds Organ Fund: This is a fund to provide money towards replacement or repair of organ when necessary.

2. Collections for Third Parties 2023 Banks of Erne RBP Church Army Crosslinks South American Mission Society The Leprosy Mission Nl Trory Loyal Orange Order No. 647 65.00 120.00 62.00 120.00 85.00 357.00 809.00 The above amounts have been included as restricted funds. Donations to Third Parties 2023 Banks of Erne RBP Bishops, Appeal Church Army Crosslinks Kindfund Logo Ministries International South American Mission Society The Leprosy Mission Nl Trory Loyal Orange Order No. 647 65.00 770.00 120.00 62.00 600.00 300.00 120.00 85.00 357.00 2,479.00 The above amounts have been included in Payments for the year under'charitable Donations" 11

3. Transactions with the Trustees Trustees who received remuneration during the year are as follows: Mr D Wilson (Sexton) Mrs B Somerville (Organist) £1,500.00 £550.00 The Parish paid expenses of £2,685.43 relating to the running costs of the glebe house which is occupied by the Rector. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

4. Governance Costs No governance costs were incurred during the year. 12