PRS Patton Rainey I Stenson Limited CHARfEIiED ACCOUNTANTS & REGISTERED AUDITOR5 Garrison Parish Church Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2024 Charities Number: 105441 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to carry out aLM4il work and regulated for a range ol ifweslfftpnt business aclivilies in Ihe United KIn￿[n by the Inslitute ol Chart8red Attounlants in Irethl Page I Garrison Parish Church Annual report and financial staternents for the year ended 31 Decernber 2024 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 9-13 Page 2 Garrison Parish Church References and administrative details Charity Name= Garrison/Garrison/Clogher/Church of Ireland Charity Registration Number- 105441 Contart Address". 39 Brollagh Road Garrison BT93 4AE Trustees C.hri%tinA Brp.p.n - C_p2spd ?01031?0?d Lorraine Boyd Sarah Acheson Jason Acheson Dorothy Barlow Adrian Elliott George Carson Joy Graham Edward Gr3ham Rev Rebecca Guildea Steven Irwin Austin Acheson Helen Thomspon Philip Gumer Helen Gurner Jonathan Graham- From 20103/2024 Principal Office-bearers Clergy.. Church Treasurer.. Church Warden- Clergy". Rev Rebecca Guildea Lorraine Boyd Helen Gurner- Ceased 2010312024 Jonathan Graham - From 2010312024 Adrian Elliott Church Warden- People: Independent Examiner Stephanie Stenson FCA Patton Rainey Stenson ￿rnited 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT Bankers Bank of Ireland 7 Townhall street Enniskillen BT74 7BD Page 3 Garrison Parish Church Tru5tee5' Annual Report for the year ended 31 December 2024 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 2024. Objectives and Activities The people of Garri50n Parish Church are committed to working for and maintaining kingdom value5 and the advancement of the Christian Faith- our main mission is to be united in the Gospel of Jesu5 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 Pari_sh. Bg_Ilp.p.k PAri£h. £lavin 2nd Kiltyrlnehpr Parish) 5llPPOrt and care for all in the group and worship together when the occasion demands. such as Remembrance Service. Ha￿eSt 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 en8a8e 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 artetacts ot signiticance to the cultural and religious heritage and maintenance of which is undertaken by the Select Vestry of Garrison Parish Church. Achievements. Performance & Public Benefft Garrison Parish Church fulfils its functions in the weekly services. Holy CorTimuniori. Muining Prdyer. fdmily 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. Page 4 Garrison Parish Church Trustee5' Annual Report for the year ended 31 December 2024 (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 members and public. The above mentioned attivities 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 Tnain sources of income were planned giving and treewill offerings. Fundraising events held during the year raised £123. The Financial statements show a deficit for the year of £3.654. Goin8 Concern The activities of the congregation are dependent on the ongoing contributions from its member5. 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 congreEation'5 current activities and other financial commitments. Structure, Governance and Management Goveming Document and Constitution OA the Charity Chapter111 of the Constitution of the Church of Ireland governs Parishe5 and Parochi31 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 positions 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 S Garrison Parish Church Trustee￿ Annual Report for the year ended 31 December 2024 {continued) Pay and remuneration The Incumbent is paid directly by the Diocese and receives stipend in accordance with figures approved by the Gener31 Synod of the Church of Ireland. OrgonisOtionalStrurture The select vestry is responsible fof 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 fund5 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 tlme by the chalrperson or rhe churchwardens. In 2024 Ihe select Vestry met 3 titnes during the year and the average attendance was 85%. Compliance with Public Benefit Thc Pari" given carcful considcration to the Charity Commirsion 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 as providing public benefit. Statement of Trustees. Responsibilities The trustees are responsible for preparing the Trustees, Report and the statement of receipt5 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 a55ets 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. Signed on Behalf of the Trustees Rev Rebecca Guildea Date Lorraioe Boyd {Treasurer) Date PRS Patton Rainey I Stenson Limited CHARTEftED ACCOUNTANTS & REGISTEfiED AUDITORS Page 6 Garri50n Parish Church Independent Examiners Report to the Trustees of Garrison Parish Church I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 7 to 13. Respective Responsibilities of Charity Trustees and Examiner A5 the Charitvs 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 Settion 65 of the Charities Act. follow the procedures laid down in the general direction5 given by the Commission under Section 65{9llbl of the Charities Act. state whether particular matter5 have come to my attention. Basis of Independent EKaminerfs Report I have examined your Charity Accounts as required under Section 65 of the Charities Act and my examination W2S Carried out in 3ccord2nce with the Eeneral dircctions givcn by the Charity Commi55ion for Northern Ireland under Section 65191{b} of the Charities Act. My examination included a review ofthe 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 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= l. 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. 4. 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 matters11} 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. enson FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen BT74 7BT Date.. CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Hegistere(I lo cary out audil work and re9ulated for a rarye of investmenl busin8SS aclivilies in the Uniied Kiwom by the Instilute of Chartered AcCo￿￿kn1$ in Ireland Page 7 Garrison Parish Church Receipts and Payments Accovnt for the year ended 31 December 2024 unrestr1tt￿ Restricted Funds Funds 2024 2024 Endowment Funds 2024 Total 2024 Tota 2023 Note Recei Donations & plate collection Proceeds from Fund Raising Events Investment income Rental of premises Burial Fees Other Receipts Grants 24.707 123 852 130 860 340 24,707 123 852 130 860 340 24,86C SC 56( 90( Total Recei ts 27,012 27.012 29,57C Pa ments Diocesan Costs/Assessment Church Running Costs Glebe Costs parlsh Cenrre Costs Administration Costs Charitable Donations Sundry Expenses 21.646 3,223 1.270 21.646 3.223 1,270 1,212 1,433 1,108 774 22,70E 2,12C 2.374 1.433 1,108 774 1.45 12: Total Pa ments 30.666 30,666 Excess of Payments over Receipts for the year before transfers 13,654) (3,6541 Transfers Excess of Payments over Receipts for the year {3,654) 13.6541 On behalf of the trustees: Rev Reliecca Guildea- Lorraine Boyd (Treasurer) Date Page 8 Garrison Parish Church Statement of Assets and Liabilities as at 31 December 2024 Unre5trirted Funds 2024 Restricted Funds 2024 Endowment Funds 2024 Total 2024 Total 2023 Cash Funds Current Accounts Total Cash Fund5 15.974 15,974 6.988 6,988 22,962 22,962 26,616 26,616 Investment Assets Investments in RCB I CIT Unit Trusts 20.369 20.369 20.369 Total Investment Assets 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 use 95.000 5.000 iOO,O(H) 95,000 5,000 loo,000 95,000 5,000 loo,000 On Behalf of the Trustees ev Rebecca Guildea Lorraine Boyd (Treasurer) Date ..... Page 9 Garrison Parish Church Notes to the financial statements for the year ended 31 December 2024 Accounting policies Set out below are the principal accountine policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities (a) Recelpts and Payments Account All items of income and expenditure induded within the Receipts and Payments Account have been accounted for on a cash receipts basis. (b) Statement of Assets and Liabilities (i) Assets retoinedfor the Parish's own use The a55et5 of tlie Pdiisli, JeL(iiried Ivr il5 Qwll Use compri5e-_ 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 accounts and to the parish. The Glebe House is recoenised 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. ii) Investments Investment in RCBICIT Unit Trusts are initially recorded at cost. The market value of investments at 31 December 2024 is £32,651. Page 10 Garrison Parish Church Note5 to the financial statements for the year ended 31 December 2024 (continued) Proceeds From Fundraising Events 2024 2023 Book Sales 180 Fashion Show Amy's Sale 1.002 123 123 1.182 Other Receipts 2024 2023 From Belleek re Share of Expenses Church Magazines Refund re Bank Error 91 340 211 340 Energy Payment 600 340 1,242 Grants 2024 2023 FODC- Rectory Grant FODC-Grant for Trip held in 2022 400 500 900 Page 11 Garrison Parish Church Notes to the financial statements for the year ended 31 December 2024 (continued) Charitable Donations 2024 2023 LEMOOS 462 5 Sunday Collection Royal British Legion Air Ambulance 112 534 50 pancreatic Lancer Devenish Iok 50 1,108 125 6. Sundry Expenses 2024 2023 Church Magazines Organist Leaving Gifts Sunday School Expenses Rev Rebecca- Gifts Motherfs Day- Flowers & Chocolates Clergy Cover Wood for Cross- Good Friday Bank Error- Refunded Visiting Preacher 340 340 200 200 170 60 30 131 32 40 23 211 50 94 50 774 1,197 Current Accounts and Cash 2024 2023 General Account Church Repair Fund Sunday School 15.884 19,478 6.988 6,988 90 150 22,962 26,616 Page 12 Garrison Parish Church- Notes to the financial statements for the year ended 31 December 2024 (continued) Reconciliation of Cash Funds Unrestricted Restrirted 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 19.628 6,988 26.616 27,012 27,012 130.666) 15.974 130.6661 22,962 6.988 Movement in Funds Atljan 2024 Incoming Resources Outgoing Resources At 31 Dec Transfers 2024 Endowment funds RCB Unit Trusts 20.369 20.369 20,369 20,369 Unrestricted fund5 General Fund Sunday School Fund 19.478 150 19.628 27,012 30.606 60 30.666 15,884 90 15,974 27,012 Restricted funds Church Repair Fund 6,988 6.988 6.988 6,988 Total funds 46,985 27,012 30,666 43,331 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. Page 13 Garrison Parish Church- Notes to the financial statements for the year ended 31 December 2024 (continued) 10. Transactions with the Trustees The parish paid expenses of £1,270 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 £30 No trustee or a person related to a trustee had any personal interest in any contrart or transaction entered into by the charity during the year. 11. Governance Costs Governance costs of £1008 were incurred durinE the year which relates to fees paid to the independent examiiier. Governance costs are included within Administiation costs in the Receipts and Payments Accounts.