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

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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.

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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.