PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTAF4TS S PEGISTEftED AUDITORS Parish of Kinawley and Holy Trinity Trustees, Annual report and Statement of Receipts and Payments and Assets and LiabllSties For the year ended 310ecember 2025 Charity Number: 105440 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Rey13tered lo cawry oiil oiidil work and TryulatÈd lor a rang9 ol invèsltt*llt bv51ne55 aciivili8s In tho Uniie(J Kingdom by Iho Insiiiuie of Ghar191OdActtl1arh1s in Iieland
Page I Parlsh of Kinawley and Holy Tllnitv Annual report and financlal statements for the year ended 31 Detember 2025 Contents Pages Contents References and administrative details of the Charity Trustee5' report Independent Examiners Report to the Trustees Reteipts and payments account Statement of assets and liabilities Notes to the financial statements 9-13
Page 2 Parish of Kinawley and Holy Trinitv References and adminlstrative delails Year ended 31 December 2025 Charity N3me-. DerrylinlCloghan/Kinawley & Holy Trinity/Kilmore/Church of Ireland Charity ReBlStration Number.. 105440 Contact Address.. 146 Main Street Derrylin BT92 9PD Trustees Mi William Rutledge Mrs Betty Emo Earl of Erne Mrs Helen Flnlav Mr5 Carol Follis Mr5 Ra¢hel June Whittendale Mr 8rian Richard Graham Mr Jonathan Willis Mrs Sara Jorda Mrs Joanne Willi5 Mrs Heather Bothwell Mrs Hazel Wi150n Principal Oflice-bearers Clergy.. Church Treasure¥'. Church Warden Kinawley Parish Church- Clergy.. Church Warden Kinawley Parish Church- People.. Church Warden Holy Trinity Church, CroTn- Clergy.. Church Warden Holy Trinity Church, Crom People.. Church Warden Christ Church, Drumany- Clergy.. Church Warden Christ Church. DYum3ny- People.. Glebe Warden- Clergy.. Glebe Warden - People.. Vacant Mr5 Carol Follis Mr Sam Rooney Mr David Willis Mr5 Hazel Latimer Dane Robinson Mr Bertie Swan Mr Gareth Peel Mr Charlie Surphlis Mr William John Finlav Independent Examlner Thomas Samuel Patton FCA Patton Rainey Sten50n Limited 6 East Bridee Street Enni5killen Co. Ferrnanagh BT74 7BT Bankers Ulster Bank Limited 16 Darling Street Enniskillen Co Fermanagh BT74 7ER
Page 3 Parlsh of Klnawley and Holy Trlnity Trustees, Annual Report for the year ended 31 December 2025 The irustees present the annual report and statements Of Rèceipt5 and Payments and A55et5 and Liabilities for the Parish ol Kinawley and Holy Trinity for the year ended 31 December 2025. Objectives and Activities rhe charitable purpose ol Kinawley and Holy Trinity Parish Church of Ireland is the advancement of religion. The principal function of the Parish of Kinawley and Holy Trinity is to support the advancement ol the Christian religion by promoting, through the work of the Parish of Kinawley and Holy Trlnity the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Being open to and enga8in8 Wlth Society as a whole and offering support for those needing help are fundamental to the practical delivery of the benefits ol Christianitv. As a result of activity in rhe pursuit ol the advancement of the Christian religion. the Parish of Kinawley and Holy Trinity ha5 Custody of property and of records. materials and artelacts ol significance to the cultural and religious heritage and maintenance of which 15 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 praisÈ, prayer and hearing the Bible taught. A vaTiety ol services are offered across our three sites, including the Lord's Supper once 3 month. Other 5ervice5 are offered from Ihe Book of Common Prayer including Morning Prayer and Service of Ihe Word. On the fourth Sunday of each month, there is a United Service aimed at bringing three different congregations within the Paiish together. This 15 reasonably informal in nature. All our service5 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 background5. A children'5 talk is delivered at service5 in Derrylin and Crom (with the exception ol the United Service), after which the children leave to attend Sunday School. There is also a creche for children under the age of Alongside all this is the regular teaching of the Bible in small groups. pastoral visltation and care, and traininB OF Church members. The Girls Friendly Society, and tsther aetivilies for young people were run durlnÈ the year to provide opportunitles lor fun and games, social outings and 8ible 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 basls to minister to and from those with special need5. We also have a number of social groups such a5 dancing and bow15 which use Church facilitie5. As a Parish we have provided support to misslon and outreach through donations, to both local and international programmes and have missionary links through mission societies such as Crosslink5, SAMS and CMS. The Parish of Kinawley & Holy Trinity strives to maintain good relationships with neighbourinB Church of Ireland Parishes, the Methodist congreeations at Knockninny and Florencecouri and the Enniskillen Presbyierian ChL+rch. The Parish has eiven careful consideration to the Charity Commission for Northern Ireland's guidance on public benelit 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 4 Parish of Kinawley and Holy Trlnltv Trustees, Annual Report for the year ended 31 December 2025 Icontinuedl Financial Review The Receipts and Payments Account 15 set out on page 7 and the Statement of A55ets and Liabilities at 31 December 2025 is included on page 8. The main sources of income were investment intome. insurance payments, planned giving and freewill ollerings. The Receipts and Payments Account shows a deficit ol receipts over payment5 01 £8.280 for the year ending 31 December 2025. Going Concern The trustees have reviewed the Parish finances for the year ahead an(S are satisfied that there are adequate funds in place to ensure that the Parish can continue its activities and the financial staternents for the year ended 31 December 2025 can be signed oll as a going concern. Structure, Governance and Management Goveming Document ond Cortstltutlon of the Churfty Ch3pteF 111 of the Constitution of the Church of Ireland gtsverrns Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees Recruitment undAppointment of Select Vestry fTrusteesJ 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 leèst three monlhs, may register as member5 01 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 genefal vestry are held at least once a year. The Select Vestry is elected as part of this General Vestry meeting. The Select Vestry members will hold their positions for a period of one year. Select Vestry members may be re-elected annually and there 15 no limit on the number of terms which may be served. Pay and remunerallon The Incumbent is paid directly by the Dlocese and receives stipend in actordanee wlth figures approved by the General Synod ol the Church of Ireland.
Page 5 Parlsh of Kinawley and Holy Trinitv Trustee5' Annual Report for the year ended 31 December 2025 Icontinuedl OrgL7nisotitsnol Structure The select vestry is responsible for the day-to-day management ol the paiish. The select vestry consist5 01 the membeT ol the clerEY serving in the parish, the churchwardens, the glebe wardens and generally not more than twelve other member5 of the 8eneral vestry elected at the General Vestry. The select vestry is chaired by the incumbent or other member of the cle¥gy olliciating in the parish. Select vestry member5 are responsible for making decisions on matters of general concern and importance to rhe parish including deciding how parish funds are to be applièd. The select vestry meet$ 3t times fixed by the members or by the diocesan synod. Special meeting5 may be onvened at any time by the chairper50n or the churchwardens. In 2025 the Select Vestry met 7 times during the vear and the average attendance was 81%. Compliance with Publtc Berteflt 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 10 achieve the Parish's objectives and ctivities. as well as providin8 public benefit. statement ol Trustees, Responsibilities The trustees are responsible for preparing the Trustees, Report and the statement ol receipts and payments and statement ol assets and liabllities in accordance with applicable law and reBulations. 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 lor each financial year. The trustees are responsible lor keeping accounting records that are sufficient to show and explain the Parish's tran%actions and disclose with reasonable acturacy at any time the assets and liabilities of the Parish. They are also responsible lor safeguarding the assets of the Parish and hence lor taking reasonable steps lor the prevention and detection of fraud and other irregularities. Signed on Behalf of the Trustees Mrs. C Follis Rev Tanya Woods Date: 21 April 2026
PRS Patton Rainey I Stenson Limited CHAR TEREO ACCOUNTANTS fy RÉGISTERED AUOITOPS Page 6 Parish of Kinawley and Holy Trinity Independent Examiners Report to the Trustees of Klnawley and Holy Trinitv I report on the accounts ol Kinawley and Holy Trinity lor the year ended 310ecember 2025, which are set out on pages 7 to 13. Respective Responslblllties of Charlty Trustees and Examiner As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the Charilies Act INorthern Irelandl 2008. It is my responsibility to.. examine the accounts under Section 65 01 the Charities Act. follow the procedure5 laid down in the general directions given by the Commission under Section 6519llbl of the Charities Act. stare whether particular matter5 have come to my attention. Basis ol Independent Examiner'5 Report I have examined your Charity Accounts as required under Section 65 01 the Charities Act and my examination was carried out in accordance with the general directions given by rhe Charity Commission lor Northern Ireland under Section 6519llbl of the Charities Act. My examination included a review of the accounting records kept by the Charity and a comparison ol the accounrs presented with those records. It also included consideration ol any unusual items or disclo%ures in rhe accounts. and seeking explanations from you as Charity Trustees concerning any such matters. My role is to state whether any material matters have Come ro my atterition giving me cause io believe.. That accounting records were not kept in accordance with Section 63 of the Charities Act. rhat the accounts do not accord with those accounting records. That Ihe accounts do not comply with the accountln6 requirements ol the Charities Act. That there is further inlormarlon needed for a proper understanding of the accounts to be reached. Independent Examiner's Report I have complered my examination and have no concern5 in respect ol the matters ill to141 listed above and, in connection with following the direcrions of the Charily Commission for Northern Ireland. I have found no matters that require drawing to your attention. Thomas Samuel Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 Ea51 Bridge Street Enni5killen BT74 78T Date.. 21 April 2026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Adviser$ RcgistrrÈd to carry¢xil aiidit work and iegulaled lor a lat ol VeSr*i11 Imi9s& CliVi118S In lh& UDitod Kiiigdom by lh& Inslilulool C1tereAccnIanIs in
Page 7 Parish ol KSnawley and Holy Trinilv Retelpts and Payments Account for the year ended 31 December 2025 Unrestricted Funds 2025 Restricted Funds 2025 Endowment Funds 2025 Total Fund5 2025 Nole Recei Donarions & plate collection Proceeds from Fund Raising Events Legacies Bank & Deposit interest Investment income Rental of premises Grants Graveyard & Burial Fees Other Receipts Collections lor third parties Income from Equity Investments 107.763 5,635 107.763 5.635 821 7,327 8,900 825 7,327 8,900 46,981 1,050 712 2,628 15.943 46,981 1.050 712 32 12,042 2,596 3.901 Total Recei ts 144.282 53,482 197,764 Pa ments Diocesan Co%ts}Assessment Church Running Cost5 Glebe Costs Parish Centre Costs Administration Costs Charitable Donations Fundraising Costs Other Payments 65,020 16,036 9,034 56,793 1.644 3,642 65,020 16,036 9,034 103.775 1,644 6,237 46.982 2.595 4,298 4,298 Total Pa ments 156,467 49,577 206,044 Excess IDeflcitl of Rèceipts over Payments for the year before transfers 112.1851 3,905 18,2801 Transfers 15,6081 5,608 Ex£ess of Payments over Receipts for the year 117,7931 9.513 18,2801 On behalf of the trustees: Mrs C Follis Date.. 21 Aprll 2026 Rev Tanya oods
Page 8 Parlsh of Kinawley and Holy Trinity Slatement of Assets and Liabilitie$ as at 31 December 2025 Unrestricted Funds 2025 Restricted Endowment Funds Funds 2025 2025 Total Funds 2025 Cash Fvnds Current Accounts 63,882 63.882 Total Cash Funds 63,882 63.882 Investment Assets Equity Investments Investments in RCB / CIT Unit Trusts Investment Properties Total Investment Asse15 159,693 89.028 248,721 41,001 325,000 614.722 41,001 125,000 284,693 200.000 Z89,028 41,001 Assets retalned lor the Parish's own use Parish Centres 360,000 360,000 200.000 40.000 600,000 Glebe House 200.(X)O Fixtures & Fittings Total Assets retained for the Parish's own use 40,000 400,000 200,000 Total Assets 748,575 489,028 41,001 1.278.604 Represented by.. Opening Funds Surplus/Delicit for the year Closing Funds 766,368 117,7931 748,575 479,515 9,513 489,028 41,001 1,286,884 18,2801 1,278,604 41,001 On Behalf of the Trustees Mrs C Follis Rev Tanya oods Date.. Zl April 2026
Page 9 Parish of Kinawley and Holy Trinltv Notes to the flnanclal statements for the year ended 310ecember 2025 Accounting policies Set tsut below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payment5 Account and the Statement of A55ets and Liabilities- lal Receipts and Payments Account All items of income and expenditvre included within the Receipts and Payments Account have been accounted lor on a cash receipts basis. Ibl Statement of Assets and Liabilitles lil Assets retalnedfor the Porish's own use The assets of the Parish, retained for its own use comprise.. Church Building and Graveyard Parish Halls Glebe House The Church Buildin85 and Graveyards are deemed to be Heritage assets a5 defined by the Charities SORP IFRS1021 These Heritage a55ets are noi included in the statement ol as5et5 and liabilities as information on the c05t or valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the user5 of the account5 alld to the parish. The Parish Halls are recogni5ed at Trustee's estimated at cost of construction l acquisition. No depreciation has been provided on the Parish Hall buildings as the current eslimated residual value is not less than its carrying value and the remaining useful life curiently exceeds 50 year5. The Glebe House is recognised at deemed cost. being the e5tirnèted fair value of the property at 31 December 202S. No depreciation has been provided on the glebe house a5 the current e5tirnated residual value is not les5 than it carrying value and the remaining useful life currently exceeds 50 years. ill Investments Fixed asset investments comprising investment propeities. investment5 in equlties and investments in Unil Trust5 are initially recorded at cost and are then subsequently stated at fair value at each year end date. Investments in unquoted invèstments are recorded at cost and are assessed annually lor impairment. The Glebe Lands are stated at the Trustee'5 estimate of fair value and the bungalow owned by the Parish Is stated at cost of acquisition.
Page 10 Parish of Kinawley and Holy Tiinltv Notes to the financial statements for the year ended 310ecember 2025 Icontlnuedl Other Receipts Unrestricted Reslricted Total 2025 Church Magazines NIE Pole Rent 684 27 684 27 711 711 Charilable Donatlons Unrestricted Restricted Total 2025 Kinawley District RBP Parade Killesher Parish Maud Cunningham Appeal Derrylin First Tuesday Mothers Union Scripture Union Teemore Hall Development Association Poppy Appeal CMS Ireland 815 527 815 527 250 300 45 1,000 2,000 300 1,000 6,237 250 300 45 1,000 2.000 92 1.000 3,642 208 2.595
Page 11 Parish of Klnawley and Holy Trinity Notes to the financial statements lor the year ended 31 Dècember 2025 Iconlinuedl other Payments Unrestricted Restricted Total 2025 Sunday School Expenses Church Magazines Candles Property Maintenance re Bungalow Church Repair Fund Gifts Christmas Decoration5 Rates re Bungalow 735 684 19 1,250 loo 335 153 1.022 735 684 19 1,250 loo 335 153 1,022 4,298 4,298 Current Accounts and Cash Unrestlicted Restrlcted Totèl 2025 Bungalow Account Crorn Church Account 17,128 15.330 17,128 15,330 280 Community Account General Savings Account Main Current Account LodBement Account Bequest & Donation Account 280 26.395 4.749 26.395 4.749 63.882 63.882
Page 12 Parlsh of Kinawley and Holy Trlnlty Notes to the financial statement5 for the year ended 31 Oecember 2025 Icontinuedl Reconciliation of Cash Funds Unrestrlcteil Restricted Total 2025 Total Cash Funds at Beginning ol the year Receipts for the Year Payrnents for rhe Year Transfer5 lor the Year Total Cash Funds at end of the year 241.868 217.359 1242,0441 6,392 223.575 79.515 15.905 321,383 233,264 1242,0441 16.3921 89,028 312,603 Movement in Funds Atljan 2025 Incomlng Resources Outgoing Resources At 31 Dec 2025 Transfers Endowment funds Income Bonds 41.001 41,001 41,001 41,001 Restricted funds Bequest & Donation Account Equity Investments 388 79.127 13921 6,0(x) 3,901 89.028 79,515 3,905 5,608 89,028 Unrestricted lunds Crom Church Account General Savings Account Main Account Lodgment Account Comrnunity Account Bungalow Account Equity Investments 13,330 373 25.900 2,440 550 81,624 117,651 2.459 459 15,330 13771 9Q.120 115,690 2.309 205,315 26,395 4,749 280 17,128 159.693 270 60.855 12,042 1125,3511 30,000 241,868 193.359 206,044 15.6081 223,575 Total funds 362,384 197.264 206,044 353,604
Page 13 Parlsh of Kinawley and Holy Trinlty Notes to the financial stalements for the year ended 31 December 2025 Icontlnuedl Pur oses of Endowment Funds Incorne Bonds with RCB the income 15 to be used lor general Parish running costs. Pui o%es of Restricted Funds Bequest Fund- the income is to be used for the general Parish running costs. Equity Investments held under Professional Management - the income is to-be used for the general Parish runnin8 costs. Pur oses of Desi nated Funds The Bungalow Account- The Tru5tee5 have set aside funds for expenditure relating the Bungalow. 8. Transactions with the Trustees The parish paid expenses of É9.034 relating to the running costs of the glebe house. There weie no payments made to Irustees or persons connected to them. 9. Goverrbance Costs Governance costs of £300 were incurred during the year which relate5 to lees paid to the accountant5 and independerit examiner. Governance costs are included wirhin Administration costs in the Receipts and Payments Accounts.