Garrison Parish Church Trustees. Annual report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2022 Charities Number: 105441
Page I Garrison Parish Church Annual report and financial statements for the year ended 31 December 2022 Contents Pages Content5 References and administrative details of the Charity Trustees, report Independent Examiners Report to the Trustees Receipts and payments account Statement of 355ets and liabilities Notes to the financial statements 9-12
Page 2 Garrison Parish Church References and administratlve detalls Charity Name: Garri50n/Garri50n/ClogherlChurch of Ireland Charity Registration Number: 105441 Contact Address: 39 Brollagh Road Garrison BT93 4AE Trustees Christina Breen Lorraine Boyd Sarah Ache50n Lisa Beacom Jason Acheson Dorothy Barlow Neville Elliott Adrian Elliott George Car50n Joy Graham Edward Graham Rev Rebecca Guildea- From 2810612022 Noel Carson- From 01101/2022 Steven Irwin- From 01/0112022 Principal Office-bearers Clergy: Church Treasurer: Church Warden- Clergy: Church Warden- People: Rev Rebecca Guilde3 Lorraine Boyd Jason Acheson Adrian Elliott Independent Examiner Stephanie Stenson FCA Patton Rainey and Associates 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT Bankers Bank of Ireland 7 Townhall Street Enniskillen BT74 7BD
Page 3 Garrison Parish Church Trustee Annual Report for the year ended 31 December 2022 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for the Best Church for the year ended 31 December 2022. Objectives and Activities The people of Garrison Parish Church are committed to working for and maintaining kingdom values and the advancement of the Christian Faith; our main mission is to be united in the Gospel of Jesus Christ, to pray for and forgive one another. To embrace and welcome everyone, without losing our identity in Christ Jesus. The book of Hebrews encourages us not to forsake the assembling of ourselves together, with that in mind we, as a Group of Parishes (Garrison Parish. Belleek Parish. Slavin and Kiltyclogher Parish) support and care for all in the group and worship together when the occasion demand5, such as Remembrance Service, Harvest th Thanksgiving Services, 5 Sundays, Christmas Eve and Carol Services. We encourage one another to grow in the Christian faith. Our activities are being carried out through pastoral care, the holding of public worship. teaching through the exploration of the Word of God. prayer and Holy Communion in order to see God's kingdom here on earth. Being a Cross Border Community we engage in social activities, such as ecumenical choir, fundraising, sports and mission outreach. We also offer benevolent to anyone in need. Garrison Parish Church has property. records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the Select Vestry of Garrison Parish Church. Achievements, Performance & Public Benefit Garrison Parish Church fulfils its functions in the weekly services, Holy Communion, Morning Prayer, family services, contemporary Worship, Lent Bible and prayer meetings. Our usual Harvest service extends an open invitation to the wider community, proving to be a very sociable occasion for the Church, as people love to come and see the Church decorated for the Harvest ThanksgivinE Service. The Parish offers pastoral care and assistance, where feasible, to all in the parish, with visits to homes. hospitals. residential and nursing homes. We offer the provision of home communions to the sick, elderly and housebound but this was limited throughout the year. Sunday School and Bible Study classes were suspended during Covid 19 and have not resumed.
Page 4 Garrison Parish Church Trustees, Annual Report for the year ended 31 December 2022 (contlnued) The trustees are responsible for the upkeep of all church properties including the church hall, graveyard and rettory. They continuously carry out maintenance to the surrounds of the parish, church rectory and hall to ensure that all buildings and grounds are safe and accessible to 311 its member5 and public. The above mentioned activities provide evidence of how Garrison Parish Church continues to implement its charitable purposes, the advancement of religion and meets the Public Benefit requirement as set out in the guidance issued by the Charity Commission for Northern Ireland. Garrison Parish Church through the implementation of the Church of Ireland safeguarding trust mitigated the potential for harm from its activities. Financial Revlew The main sources of income were planned giving and freewill offerings. The Financial statements show a surplus for the year of £1,646. Expenses of £2,749 for repairs to the Church Tower were incurred during the year. Going Concern The activities of the congregation are dependent on the ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of the signing of this report and Subject to the continuing support from its member5 to fund on an ongoing basis the congregation's urrent activities and other financial commitments. 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 Charity Trustees Recruitment and Appointment oASelert 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 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.
Page 5 Garrison Parish Church Trustee Annual Report for the year ended 31 December 2022 {continuedl Pay and remuneration The Incumbent is paid directly by the Diocese and receives 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 2022 the Selett Vestry met 4 times during the year and the average attendance was 90Y.. Compliance with Public BeneAit The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on publi 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 di5c105e with reasonable accuracy at any time the 355ets 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. SIEned on Behalf of the Trustees Rev Rebecca Guildea Date Lorraine Boyd (Treasurer) Date
Chartered Accounlanls and Registered Auditors Garrlson Parish Church Independent Examiners Reportto the Trustees of Garrison Parish Church I report on the accounts of the Trust for the year ended 31 December 2022, which are set out on pages 7 to 12. Respective Responsibilitles of Charity Trustees and Examiner As the Ch3rit¢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: examine the accounts under Section 65 of the Charities Act. follow the procedures laid down in the general directions given by the Commission under Section 65(9)Ibl 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 Charity Commission for Northern Ireland under Section 6519llbl of the Charities Act. My examination included a review of the accounting records kept by the Charity and a compari50n 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: That accounting records were not kept in accordance with Section 63 of the Charities Act. That the accounts do not accord with those accounting records. That the accounts do not comply with the accounting requirements of the Charitie5 Act. That there is further information needed for a proper understanding of the accounts to be reached. Independent Examinerfs Report I have completed my examination and have no concerns in respect of the matters (11 to141 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. S Stenson FCA Patton Rainey & Associates Chartered Accountants 6 East Bridge Street Enniskillen BT74 7BT Date: tTrlAItIEREL IREWD Regisler8d to carry out audit work and regulated for a range ol investment business activities in the United Kingdom by the Inslilute of Chartered ArKounlants in Ireland
Page 7 Garrison Parish Church Receipts and Payments Account for the year ended 31 December 2022 Unrestricted Funds 2022 Restricted Funds 2022 Endowment Funds 2022 Total 2022 Total 2021 Note Recei Donations & plate collection Proceeds from Fund Raising Events Investment income Rental of premises Burial Fees Other Receipts Grants 25,259 25,259 19,864 120 719 752 752 1,000 623 1,000 623 90 4,150 Total Recei ts 27,634 27,634 24,943 Pa ments Diocesan Costs/Assessment Church Running Costs Glebe Costs Parish Centre Costs Administration Costs Charitable Donations Sundry Expenses 13,483 2,077 2.529 775 1.416 1,548 1,398 13.483 4,826 2,529 775 1,429 1.548 1,398 20.400 1,857 1,577 358 1,418 2,749 13 490 Total Pa ments 23.226 2,762 25,988 26,100 Excess of Payments over Receipts for the year before transfers 4,408 12.762) 1,646 8,871 Transfers Excess of Payments over Receipts for the year 4,408 (2.7621 1,646 8,871 On behalf of the trustees: ev Rebecca Guildea Lorraine Boyd (Treasurer) Date ...
Page 8 Garrison Parlsh Church Statement of Assets and Liabilities as at 31 December 2022 Unrestricted Funds 2022 Restrlrted Funds 2022 Endowment Funds 2022 Total 2022 Total 2021 Cash Funds Current Accounts Total Cash Funds 20,401 20,401 6.988 6,988 27,389 27,389 25.743 25,743 Investment Assets Investments in RCB / CIT Unit Trusts Total Investment Assets 20,369 20,369 20.369 20.369 20,369 20,369 Assets retained for the Parish's own use Glebe House Fixtures and Fittings Total Assets retained for the Parish's own 95.000 5.000 loo,000 95.000 5.000 loo,000 95.000 5,000 loo.000 use On Behalf of the Trustees Rev ebecca Guildea Lorraine Boyd (Treasurerl Date ...
Page 9 Garrison Parish Church Notes to the financlal statements for the year ended 31 December 2022 Accountlng pollcles 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 Liabilitles (i) Assets retainedfor the Parish's own use The assets of the Parish, retained for its own use comprise:_ Church Building and Graveyard Glebe House Fixtures and fittings 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 liabilitie5 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 Glebe House is recognised at deemed cost. being the estimated fair value of the property at 31 December 201. 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 are recognised at a cost of renewal basis. 11) Investments Investment in RCB/CIT Unit Trusts are initially recorded at cost. The market value of investments at 31 December 2022 is £31,121.
Page 10 Garrison Parish Church Notes to the financial statements for the year ended 31 December 2022 (continued) Proceeds From Fundralslng Events 2022 2021 Cook book 120 120 Other Recelpts 2022 2021 From Belleek re Share of Expenses Church Magazines Collection for Missions Deposit Refund Rev Rebecca Gift 47 240 90 67 iio 159 623 90 Grants 2022 2021 Covid 19 Support 4.150 4,150 Charltable Donations 2022 2021 LEMOOS 475 Bishops Diocesan Collertion Royal British Legion Donation 536 420 50 Missions Collection 67 1,548
Page 11 Garrison Parish Church Notes to the financial statements for the year ended 31 December 2022 (continued) Sundry Expenses 2022 2021 Church Magazines Organist Men's Bus Trip Leaving Gifts Rev Rebecca - Gifts 240 200 610 190 158 1.398 90 200 200 490 Current Accounts and Cash 2022 2021 General Account Church Repair Fund Sunday School 20,251 15.843 6.988 9,750 150 150 27,389 25,743 Reconciliation of Cash Funds Unrestricted Restricted Total Total Cash Funds at Beginning of the year Receipts for the Year Payments for the Year Total Cash Funds at end of the year 15,993 9,750 25,743 27,634 27,634 23,226 2,762 25,988 20,401 6,988 27,389
Page 12 Garrlson Parish Church Notes to the financial statementsfor the year ended 31 December 2022 (contlnued) Movement in Funds Atljan 2022 Incoming Resources Outgoing Resources At 31 Dec 2022 Transfers Endowment funds RCB Unit Trusts 20,369 20,369 20.369 20,369 Unrestricted funds General Fund Sunday School Fund 15,843 150 15,993 27.634 23,226 20,251 150 20.401 27,634 23,068 Restricted funds Church Repair Fund 9.750 9,750 2.762 2,762 6.988 6,988 Total funds 46.112 27.634 25,988 47.758 Pur oses of Endowment Funds Income from the Bequests and Legacies are used for Stipend and general purposes. Pur oses of Desi nated Funds Sunday School Fund: The Trustees have set aside funds for use by the Sunday School. 10. Transartions with the Trustees The parish paid expenses of £2.529 relating to the running costs of the glebe house which is occupied by the rector. The following payments were made to trustees during the year: Organist £200.00 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. 11. Governance Costs Governance costs of £996 were incurred during the year which relates to fees paid to the independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts.