o)o<s Chartered Accountants and Registered Auditors Garrison Parish Church Trustees, Annual report and Statement of Receipts and Payments and Asset5 and Llabilities For the year ended 31 December 2023 Charities Number: 105441 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to carry out audil work and regulated for a range of inve5trnenl business activities In the Uniied Kingdom by the Inslilule ol Chartered Accounlanis in Ir&larid
Page I Garrison Parish Church Annual report and financial statements for the year ended 31 December 2023 Contents Pages Contents References and administrative details of the Charity Trustees. report Independent Examiners Report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 9-12
Page 2 Garrison Parish Church References and administrative details Charity Name: Garrison/Garrison/Clogher/Church of Ireland Charity Registration Number: 105441 Contact Address: 39 Brollagh Road Garrison BT93 4AE Trustees Christina Breen Lorraine Boyd Sarah Acheson Lisa Beacom Jason Acheson Dorothy Barlow Neville Elliott Adrian Elliott George Carson Joy Graham Edward Graham Rev Rebecca Guildea Steven Irwin Noel Carson - Ceased 30103123 Austin Acheson- From 30103123 Helen Thomspon- From 30103123 Jane Weir- From 30103123 Philip Gurner- From 30103123 Helen Gurner- From 30103123 Principal Office-bearers Clergy: Church Treasurer- Church Warden- Clergy: Rev Rebecca Guildea Lorraine Boyd Helen Gurner- From 30103123 Jason Acheson- Ceased 30103123 Adrian Elliott Church Warden- People: Independent Examiner Stephanie Stenson FCA Patton Rainey Stenson Limited 6 East Bridge Street Enniskillen Co. Fermanagh BT74 78T Bankers Bank of Ireland 7 Townhall Street Enniskillen BT74 7BD
Page 3 Garrison Parish Church Trustees. Annual Report for the year ended 31 December 2023 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 2023. 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 Christjesus. 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 demands, 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, fundraisin& sports and mission outreach. We also offer benevolent to anyone in need. Garrison Parish Church ha5 property, records. materials and artefacts of significance to the cultural and reliEiOUS 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 Comrnunion, 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 Thanksgiving 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 classe5 resumed in September 2023.
Page 4 Garri50n Parish Church Trustees. Annual Report for the year ended 31 December 2023 (continued) The trustees are responsible for the upkeep of all church properties including the church hall, graveyard and rectory. 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 all its mernbers 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 Review The main sources of income were planned giving and freewill offerings. Fundraising events held during the year raised £1,182. An energy support payment of £600 was received during the year. The Financial statements show a deficit for the year of £773. 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 continuinE support from its members 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 Churity 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 of Selert 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 p051tions 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.
Page 5 Garrison Parish Church Trustees. Annual Report for the year ended 31 December 2023 (continued) 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. Orgonisationolstrncture 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 ofthe 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 2023 the Select Vestry met 3 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 public benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objectives and activities, as well a5 providing public benefit. Statement of Trustees, Responsibilities The trustees are responsible fof 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 a55ets of the Parish and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Slgned on Behalf of the Trustees Rev Rebecca Guildea Date Lorraine Boyd (Treasurer) ILL( Date
o)q<s Chartered Accountants and Registered Auditors Page 6 Garrison Parish Church Independent Examiners Report to the Trustees of Garrison Parish Church I report on the accounts ofthe Trust for the year ended 31 December 2023, which are set out on pages 7 to 12. Re5pect5ve Responsibilitie5 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 INorthern Ireland) 2008. It is my responsibility to: examine the accounts under Section 65 of the Charities Act. follow the procedures laid down in the Eeneral directions given by the Commission under Section 65(9){bl 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 65{9llbl of the Charitie5 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 account5, 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 Charities Act. That there is further information needed for a proper ursderstanding of the accounts to be reached. Independent Examinerfs Report I have completed my examination and have no concerns in respect of the matters11) to141 listed above and, in connection with following the direction5 of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. S Stenson FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen BT74 78T Date.. CHARTERED ACCOUNTANTS IRELAND Registered to carry out audit work and regulaied for a range ol investment business aciivili&s in the UTriled Kingdom by the Inslilule of Chartered Accountants in Ireland Chartered Tax Advisers
Page 7 Garrison Parish Church Recelpts and Payments Account for the year ended 31 December 2023 Unrestricted Funds 2023 Restricted Funds 2023 Endowment Funds 2023 Total 2023 Tota Note Recei Donations & plate collection Proceeds from Fund Raising Events Investment income Rental of premises Burial Fees Other Receipts Grants 24,860 1,182 785 50 560 1.242 900 24,860 1.182 785 50 560 1,242 900 25,25C i.ooc 627 Total Recei ts 29.579 29,579 27,634 Pa ments Diocesan Costs/Assessment Church Running Costs Glebe Costs Parish Centre Costs Administration Costs Charitable Donations Sundry Expenses 22,708 2.129 2,374 363 1,456 125 1,197 22,708 2.129 2.374 363 1.456 125 1,147 13,483 4.826 2,529 775 1,429 1,548 1,398 Total Pa ments 30,352 30,352 25.988 Excess of Payments over Receipts for the year before transfers 17731 {7731 1,646 Transfers Excess of Payments over Receipts for the year 17731 17731 1,646 On behalf of the trustees: Rev Rebecca Guildea Lorraine Boyd (Treasurer) Date .
Page 8 Garrison Parish Church Statement of Assets and Liabilities as at 31 December 2023 Unrestricted Funds 2023 Restricted Funds 2023 Endowment Funds 2023 Total 2023 Total 2022 Cash Funds Current Accounts Total Cash Funds 19,628 19,628 6,988 6,988 26.616 26,616 27.389 27.389 Investment Assets Investments in RCB I 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 Asset5 retained for the Parish's own use 95,000 5,000 loo,000 95.000 5,000 loo,000 95.000 5.000 loo,000 On Behalf of the Trustees RevRebecca Guildea Lorraine 8oyd (Treasurer) Date ..
Page 9 Garrison Parlsh Church Notes to the financial statements for the year ended 31 December 2023 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 {al Receipts and Payments Account All items of income and expenditure included within the Receipts and Payments Account have been accounted for on a cash receipt5 basis. (b) Statement of Assets and Liabilities (i) Assets retoinedfor the Porish'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 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 account5 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 recoBnised at a cost of renewal basis. ii) Investments Investment in RCB/CIT Unit Trusts are initially recorded at cost. The market value of investments at 31 December 2023 is £32.056.
Page 10 Garrison Parish Church Notes to the financial statements for the year ended 31 December 2023 (continued) Proceeds From Fundraising Events 2023 2022 Book Sales Fashion Show 180 1,002 1,182 Other Receipts 2023 2022 From Belleek re Share of Expenses Church Magazines Collection for Missions Deposit Refund Refund re Bank Error Energy Payment 91 340 47 240 67 iio 211 159 600 1.242 623 Grants 2023 2022 FODC- Rectory Grant FODC- Grant for Trip held in 2022 400 500 900 Charitable Donations 2023 2022 LEMOOS Bishops Diocesan Collection Royal British Legion Sands Nl Missions Collection Air Ambulance Pancreatic Cancer 475 536 420 50 67 50 25 Devenish Iok 50 125 1,548
Page li Garrison Parish Church Notes to the financial statements for the year ended 310ecember 2023 {contlnued) Sundry Expenses 2023 2022 Church Magazines Organist Men's Bus Trip Leaving Gifts Rev Rebecca- Gifts Motherfs Day- Flowers & Chocolates Clergy Cover Wood for Cross- Good Friday Bank Error- Refunded Visiting Preacher 340 200 240 200 610 190 158 170 131 32 40 23 211 50 1.197 1.398 Current Accounts and Cash 2023 2022 General Account Church Repair Fund Sunday School 19,478 20,251 6,988 6,988 150 150 26,616 27.389 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 20,401 6.988 27,389 29.579 29,579 130,3521 19,628 130,3521 26,616 6,988
Page 12 Garrison Parlsh Church- Notes to the financial statements for the year ended 31 Dember 2023 (continued) Movement in Funds Atljan 2023 Incoming Resources Outgoing Resources At 31 Dec 2023 Transfers Endowment funds RCB Unit Trusts 20,369 20,369 20.369 20,369 Unrestricted funds General Fund Sunday School Fund 20.251 150 29,579 30,352 19,478 150 19,628 20,401 29,579 30,352 Restrirted funds Church Repair Fund 6,988 6.988 6,988 6,988 Total funds 47,758 29.579 30,352 46,985 Pur oses of Endowment Funds Income from the Bequests and Legacies are used for stipend and Beneral purposes. Pur oses of Desi nated Funds Sunday School Fund- The Trustees have set aside funds for use by the Sunday School. 10. Transactions with the Trustees The parish paid expenses of £2.374 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 Rev Rebecca Gift £200 £131 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.