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 De￿mber 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.