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2019-12-31-annual-return

PARISH OF KINAWLEY AND HOLY TRINITY

Trustees’ Annual report and Statement of Receipts and Payments and Assets and Liabilities

For the year ended 31[st] December 2019

Charities Number: NIC 105440

PARISH OF KINAWLEY AND HOLY TRINITY

Annual report and financial statements for the year ended 31 December 2019

Contents

Pages
Contents 1
References and administrative details of the Charity 2
Trustees’ report 3 - 5
Independent Examiners Report to the Trustees 6
Receipts and payments account 7
Statement of assets and liabilities 8
Notes to the financial statements 9 - 11

Page | 1

PARISH OF KINAWLEY AND HOLY TRINITY

References and administrative details

Charity Name: Derrylin / Cloghan / Kinawley & Holy Trinity /Kilmore/Church of Ireland (Parish of Kinawley and Holy Trinity) Charity Registration Number: NIC 105440 Contact Address:

Trustees

George Darling Sara Jordan John Finlay Olive Roe John Rutledge Norman Emo June Whittendale Joanne Willis Maurice Willis Carol Follis Tom Patton Earl of Erne

Principal Office-bearers

Clergy: Rev. Alastair Donaldson Church Treasurer: June Whittendale Church Warden Kinawley Parish Church – Clergy: Albert Willis Church Warden Kinawley Parish Church – People: Brian Graham Church Warden Holy Trinity Church, Crom – Clergy: Alan Clarke Church Warden Holy Trinity, Crom – People: John Creighton Church Warden Christ Church, Drumany – Clergy: Robert Mulligan Church Warden Christ Church, Drumany – People: Bertie Swan

Independent Examiner

Mrs Lorna Graham Corrardrien Kinawley Enniskillen Co Fermanagh

Bankers

Ulster Bank Limited 16 Darling Street Enniskillen Co Fermanagh BT74 7ER

Page | 2

PARISH OF KINAWLEY AND HOLY TRINITY

Trustees’ Annual Report for the year ended 31 December 2019

The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for the Parish of Kinawley and Holy Trinity for the year ended 31 December 2019.

Objectives and Activities

The charitable purpose of the Church of Ireland is the advancement of religion.

The principal function of the Parish of Kinawley and Holy Trinity is to support the advancement of the Christian religion by promoting, through the work of the Parish of Kinawley and Holy Trinity 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, the Parish of Kinawley and Holy Trinity 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 the Parish of Kinawley and Holy Trinity.

Achievements, Performance & Public Benefit

As a Parish we meet regularly on a Sunday morning for praise, prayer and hearing the Bible taught. A variety of services are offered across our 3 different sites, including the Lord’s Supper once a month. Other services are offered from the Book of Common Prayer including Morning Prayer and Service of the Word. On the fourth Sunday of each month, there is a United Service aimed at bringing the 3 different congregations within the parish together. This is reasonably informal in nature. All our services are open to anyone to join in, and we deliberately aim to make them accessible and friendly to visitors and newcomers. We also aim to make our services accessible to all ages and backgrounds. A children’s talk is delivered at services in Derrylin and Crom (with the exception of the United Service), after which the children leave to attend Sunday school. There is also a crèche for children under the age of 4 .

During the year we ran two Bible Study Courses which aimed to help people from parish make sense of the issues they see in the world and experience in their lives and as an introduction to how the Christian faith helps us understand such issues. These courses are open to people from outside of the parish, regardless of their background or views on the Christian faith.

Alongside all this is the regular teaching of the Bible in small groups, pastoral visitation and care, and training of Church members. A group of parishioners from the Parish attended a bible teaching course run by Theology Ireland, a group of ladies from the parish attended the Cavan Women’s conference. A Parish magazine is produced, printed and distributed quarterly with information on the local, national and international church. This magazine acts as a prayer aid and guide.

The Girls Friendly Society, the Young Boys group and the Youth Fellowship groups were run during the year to provide opportunities for fun and games, social outings and bible study. There is a Mother’s Union, that meets monthly, who seek to serve others. A First Tuesday Group also run on a monthly to provide a social outing for the older members of the parish. A Friendship Service is held on a monthly basis to minister to and from those with special needs. We also have a number of social groups such as dancing and bowls which use Church facilities.

As a Parish we have provided support to mission and outreach through donations, to both local and international programmes and have missionary links through mission societies such as Crosslinks, SAMS and CMS. The Parish of Kinawley & Holy Trinity strives to maintain good relationships with neighbouring Church of Ireland Parishes, the Methodist congregations at Knockninny and Florencecourt and the Enniskillen Presbyterian Church.

The Parish has given careful consideration to the Charity Commission for Northern Ireland’s guidance 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 benefit.

Page | 3

PARISH OF KINAWLEY AND HOLY TRINITY

Trustees’ Annual Report for the year ended31 December 2018 (continued)

Financial Review

The Receipts and Payments Account is set out on page 7 and the Statement of Assets and Liabilities at 31 December 2019 is included on page 8.

The main sources of income were planned giving and freewill offerings. The Receipts and Payments Account shows an excess of payments over receipts on the general funds and restricted funds of £48464 when investment income and legacies are included this deficit is reduced to £16120 for the year ended 31 December 2019.

Going Concern

“The trustees have reviewed the Parish finances 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 for the year ended 31 December 2019 can be signed off as a going concern”. .

Structure, Governance and Management

Governing Document and Constitution of the Charity

Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees

Recruitment and Appointment of Select 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-elected annually and there is no limit on the number of terms which may be served.

Pay and remuneration

The Incumbent is paid directly by the Diocese and receives a stipend in accordance with figures approved by the General Synod of the Church of Ireland.

Organisational Structure

The select vestry is responsible for the day to day management of the parish. The select vestry consists of the member of the clergy serving in the parish, 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 select vestry meets at times fixed by the members or by the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2019 the Select Vestry met nine times during the year and the average attendance was 85%.

Page | 4

PARISH OF KINAWLEY AND HOLY TRINITY

Trustees’ Annual Report for the year ended 31 December 2019 (continued)

Compliance with 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 activities, as well as providing public benefit.

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 in accordance with applicable law and regulations.

The law applicable to charities 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 irregularities.

Signed on Behalf of the Trustees

C Follis

Trustee 1 Mrs. C Follis SECRETARY

A Donaldson

Trustee 2 Rev A Donaldson

CHAIRPERSON

Date 14th October 2020

Page | 5

PARISH OF KINAWLEY AND HOLY TRINITY

Independent Examiners Report to the Trustees of the Parish of Kinawley and Holy Trinity

I report on the accounts of the Trust for the year ended 31 December 2019, which are set out on pages 7 to11.

Respective Responsibilities of Charity Trustees and Examiner

As the Charity’s Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.

It is my responsibility to:

Basis of Independent Examiner’s 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 Charity Commission for Northern Ireland under Section 65(9)(b) 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 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:

  1. That accounting records were not kept in accordance with Section 63 of the Charities Act.

  2. That the accounts do not accord with those accounting records.

  3. That the accounts do not comply with the accounting requirements of the Charities Act.

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent Examiner’s Report

I have complete my examination and have no concerns in respect of the matters (1) to (4) 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.

Lorna Graham

Mrs Lorna Graham

Date: 14th October 2020

Page | 6

PARISH OF KINAWLEY AND HOLY TRINITY

Receipts and Payments Account for the year ended 31 December 2018

Note
Receipts
Donations & plate collection
Proceeds from Fund Raising Events
Legacies
Bank & Deposit interest
Investment income
Rental of premises
Grants
Other Receipts
Receipts from Parish Organisations
Total Receipts
Payments
Wages and Salaries
Diocesan Costs/Assessment
Church Running Costs
Glebe Costs
Parish Centre Costs
Administration Costs
Charitable Donations
Investment Property Costs
Loss on Investment
Bank Charges
Total Payments
Excess of Receipts over Payments for the
year before transfers
Transfers
Excess of Payments over Receipts for
the year
Opening Reserves
Closing Reserves
On Behalf of the Trustees
Unrestricted
Funds
2019
£
71412
413
1875
207
0		 Restricted
Funds
2019
£
0
21282
0
0
0		 Endowment
Funds
2019
£
0
0
0
0
32340







Total
2019
£
71412
21695
1875
207
32340		 Total
2018
£
69670
12082
2480
59
432
21
3864
5436
0
83228
0
58935
12915
3464
0
7555
3456
0
0
50
86375
(3147)
(3489)
(6636)
512847
506211		 5400
45603
0
1850
74135
0
0
78069
0
40157
0
0
1076
0
150
119452
(45317)
13921
(31396)		 0
0
0
0
















5421
49467
5436
1850
189703
0
58935
90984
3464
40157
7555
3456
1076
0
200
205827
(16124)
0
(16124)		 5421
7929
0
1788
32340 99861
0
0
0
0
0
0
0
0
0
0		 0
52287
10567
5058
9257
3917
5362
820
9230
42
0 96540
32340
(10432)		 3321
0
21908 3321
498190 297338
466794 319246

C Follis A Donaldson

Mrs C Follis Rev A Donaldson 14[th] October 2020

Page | 7

PARISH OF KINAWLEY AND HOLY TRINITY

Statement of Assets and Liabilities as at 31 December 2019

Unrestricted
Funds
2019
£
Restricted
Funds
2019
£
Endowment
Funds
2019
£
Cash Funds
Current Accounts
1681
48857
0
Deposit Accounts
15337
60386
0
Total Cash Funds
17018
109243
0
Investment Assets
Equity Investments
0
0
239989
Other Listed Investments
0
0
0
Investments in RCB / CIT Unit Trusts
0
0
41001
Other unlisted investments
0
0
0
Investment Properties
125000
200000
0
Total Investment Assets
125000
200000
280990
Assets retained for the Parish’s
own use
Parish Centres
360000
0
0
Glebe House
0
200000
0
Total Assets retained for the Parish’s
own use
360000
200000
0
Total Assets
508926
502543
280990		 Total
2019
£
50538
75723
126261
239989
0
41001
0
325000
605990
360000
200000
560000
1292251		 Total
2018
£
45883
80586
126469
255905
0
41001
0
325000
621906
360000
200000
560000
1308375		 Total
2018
£
45883
80586
126469
255905
0
41001
0
325000
621906
360000
200000
560000

On Behalf of the Trustees

C Follis

A Donaldson

Mrs C Follis Rev A Donaldson

14[th] October 2020

Page | 8

PARISH OF KINAWLEY AND HOLY TRINITY

Notes to the financial statements for the year ended 31 December 2019

1. 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

The assets of the Parish, retained for its own use comprise:-

The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS102) 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 the parish.

The Parish Halls

The Glebe House is recognised at deemed cost, being the estimated fair value of the property at 31 December 2019. 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.

ii) Investments

Fixed asset investments comprising investment properties, investments in equities and investment in 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. The Glebe lands are stated at the Trustee’s estimate of fair value and the bungalow owned by the Parish is stated at cost of acquisition.

Page | 9

PARISH OF KINAWLEY AND HOLY TRINITY

Notes to the financial statements for the year ended 31 December 2019 (continued)

2. Reconciliation of Cash Funds

Total Cash Funds at Beginning of the year
Receipts for the Year
Net funds transferred from investments
Payments for the Year
Total Cash Funds at end of the year		 £
126469
189703
15916
205827
126261

3. Movement in Funds

At 1 Jan Incoming Outgoing At 31 Dec
2019 Resources Resources Transfers 20197
£ £ £ £ £
Endowment funds
Income Bonds
297338 32340 0 (10432) 319246
297338 32340 0 (10432) 319246
Restricted funds
Glebe House and Lands 400000 0 0 0 400000
Bequests 60255 0 0 0 60255
Other Funds 37935 74135 119452 13921 6539
498190 74135 119452 13921 466794
Unrestricted funds
General Fund 512847 83228 86375 (3489) 512847
512847 83228 86375 (3489) 512847
Total funds 1308375 191886 205827 0 1294434

Purposes of Endowment Funds

Purposes of Restricted Funds

Page | 10

PARISH OF KINAWLEY AND HOLY TRINITY

Notes to the financial statements for the year ended 31 December 2018 (continued)

4. Collections for Third Parties

Lenten Projects
Royal British Legion
Crosslinks
Ministry Training
Mothers Union
Girls Friendly Society
Fermanagh Scripture Union
Kinawley No 7
Drumshemuck No 132		 2019
£
0
172
1961
337
37
0
220
433
294
3454		 2018
£
732
175
506
819
88
114
110
411
266
3221

The above amounts have been included in Receipts for the Year under “Donations & Plate Collections” and in Payments for the year under “Charitable Donations”.

5. Transactions with the Trustees

The parish paid expenses of £3464 relating to the running costs of the glebe house which is occupied by the rector. No trustee received any remuneration or reimbursement of expenses during the year.

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

6. Governance Costs

Governance costs of £250 were incurred during the year. Governance costs are included within Administration costs in the Receipts and Payments Accounts.

Page | 11