PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANT5 & REGISTERED AUOITORS Garrison Parish Church Trustees. Annual report and Statement of Receipts and Paymen15 and Assets and Liabilities For the year ended 31 December 2025 Charities Number.. 105441 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered locarry ovt audit work and regulated lor a rang8 of irNgstsngntbu51n&S6 a¢tivities in Unrfed [d¢ bylho Inatituiè ol charter Accountants in Ireland
Pate I Garrlson Parlsh Church Annual port and financial statements for the year endetl 310ecember 2025 Contents Pages Contents References and administrative detai15 of the Charity Trustees. report Independent Examiners Report to the Trustees Receipts and payments account Statement of assets and liabilitles Note5 to the financlal Statements 9-13
Page 2 Garri50n Parish Churth References and administrate detalls Charity Name.. GarrisonlGarri50nlClogherlchurch of Ireland Charity Re&stration.Number'. 105441 Contact Address.. 39 Brollagh Road Garrison 8T93 4AE Trustee5 Lorraine Boyd Sarah Acheson Jasor¢ Acheson Dorothy 8arlow Adrain Elliott George Carson Joy Sraham Edward Graharn Rev Rebecca Guildea steven Irwin Austin Acheson Helen Thompson Philip Gunner Helen Gunner Johnathan Gfaham Prin¢lpal Offi¢trbeaTers Clergy.. Church Treasurer.. Rev Rebecca Guildea Lorraine Boyd- Ceased 2010312026 Rebecca Blair- From 2010312026 Johnathan Graham- Ceased 2010312026 Steven InNsn- From 2010312026 Adrian Elliott Church Warden- ClerBv'. Church Warden- People.. Independent Examlner Stephanie Stenson FCA Patton Rainey 5tenson Limited 6 East Bridge Street Co. Fermanagh 8T74 7BT Bankers Bank of Ireland 7 Townhall Street Ennlskillen BT74 7BD
Page 3 Garri50n Parish Church Trustees, Annual Report for the year ended 310ecember 2025 The trustees present the annual report and statements of Receipt5 and Payments and Asset5 and Liabilities for the Best Church for the year ended 31 December 2025. Objectlves and Activitie5 The people of Garrison Parish Church ère 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 lor and forgive one another. To embrace and welcome everyone, without losin8 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 cale for all in the group and worship together when the occa5i0n demands, such as Remembrance Services, Harvest Thanksgiving Services, 5 Sundays. Christmas Eve and Carol Services. We encourage one antsther to grow in the Christian faith. Our act¢vities 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. Bein@ a Cross 8ordeT Community, we engage sn social activities, such as ecumenical cholc, fundraislng, sports and missilin 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 beritage and maintenance of which is undertaken by the Select Vestry of Garrison Parish Church. Achlevements. Performance & Publlc Benefit Garrlson Parlsh Church fulfi15 Its funrtions in the weekly services, Holy Cornmunlon. Mornln@ Prayer. family 5ervice5, contemporary Worship, Lent Bible and prayer meetin8S. Our usual Harvest service extends an open invitation to the wider community, provin8 to be a very sociable occasion for the Church. as people love to come and see the Church decorated for the Harvest Thanksgiving Seivlce. The Parish offers pascoral care and assistance. where feasible. to all in the parish. WlLh visits to homes, hospitals. residential and nursing home5. We offef the provision of home communions to the sick. elderly and housebound but thii was lirnited tb.roughtsut the year.
Page 4 Garflson Parlsh Church Trustee< Annual Report for the year ended 310ecember 2025 Icontinuedl The trustees are responsible for the upkeep of all church properties including the church hall, graveyard and rectory. They continuously carry out maintenance to rhe surrounds of the parish, church rectory and hall to ensure that all buildings and grournds are safe and accessible to all its members and publi¢. The above-mentioned activitie5 provide evidence of how Garrison Parish Church continues to implement it5 charitable purposes, the advancement of religion and meet5 the Public Benefit requirement as set out in the guidance issued by the Charity Commission for Northern Ireland. Garrison Parish Church through the ¢mplementation of the Church of Ireland safeguardin8 trust mitigated the potential for harm from its activities. Financial Review The main sources of income were planned giving and freewill offerin8s. The Financial statements show a deficit foi the year of £1,570 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 resource5 at thè date of appfoval 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 rnembers to fund on an onBoin8 basi5 the congregation's current activlties and other financial commltments. Structure, Governance and Management Governirt9 Document ond Constitutlon oAthe Chority Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parothial Organisation. The Select Vestry memberr are rhe Charity Trustees Recrultment und Appolntment of 5elert Vestry (frustees) All members of the Church of I::land who èle over the age of 18 and are either resident within the parish or live elsewhere but have been arcu)tomed membeTS of the congregation for at least th..ee InnntiI5, mav register a5 members of the general vestry of the parisn, allowtng them to attend and vote at meetings of the general vestry and to stand bor election to the select vestry. Méetings of the general vestry are held ai least once a year. The Select Vestry is el-cted as part of this General Vestry meeting. The Select Vestry meybers 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 5 Garrison Parish Chuich Trustees, Annual Report for the year ended 31 December 2025 Icontinuedl Pay and remuneratlon The Inctsmbent is paid directly by the Diocese and receives stipend in accordance with figures approved by the General Synod of the Church of Ireland. OrganisationGIStructure The select vestry is responsible for the day-to-day management of the parish. The select vestry consists of the mernber of the clergy 5ervin8 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 clerEY off1Clating in the parish. Select vestry members are responsible for making decision5 on matter5 of general concern and importance to the parish including deciding how parish funds are to be applied. The select vestry rneets at time5 fixed by the members or by the diocesan synod. Special meetings may be convened at any time by the chairperson or the churchwardens. In 2025 the Select Vestry met 4 times during the year and the average attendance was 85%. Complionce with Public Benefit The Parish ha5 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 objective5 and activities, as well as provlding public benefit. statement of Trustees, Responsibilities The tTU5tees are responsible for preparing the Tru5tee5' Report and the 5taternent of receipts and payments and statement of assets and liabilities in accordance with applicable law and regulations. The law applicable to charities:n Northern Ireland with Income of less than £250.0(Kl require5 thc trustees to prepare a statement of receipts and payments and a stdtement of assets and liabilitie5 for each fiiiancial year. The trustees are responsible for keeping accounting records that are sufficient to show and explain the Pari5h'5 transactions aiid disclose with reasonable accuracy At any time the assets and lidbilities of the Parish. They are also rosponsible for safeguarding the assets of the Parish and henco for taking reasonable steps for the prevention tsnd detection of frauLI and other iiregularities. Signed on 8ehalf of the Trustee IC iilii i. 1910312026 Date Rev Rebecca Guildea 1910312026 Date Lorralne Boyd (Treasurer)
PRS Patton Rainey I Stenson Limited tHAtsfEftED ACCOUNTANT5 & REGISTÈRED AUDITOTrS Page 6 Garrlson Parish Church Independent Emamlners Report to the Tfustees of Garrison Parlsh Church I report on the accounts of the Trust for the year ended 31 December 2025, which are set out on pages 7 to 13. Respective Responsibilities of Charity Trustees and Examiner As the Charity's Trustees you are responsible for the preparaiion of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibi5ity to.. examine the accounts under Section 65 of the Chèrities Act. follow the procedures laid down in the general directions given by the Comfnission under Section 6519llbl ol the Charities Act. state whether particular matters have come to My attention. 83sis 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 direction5 given by the Charity Commission fcir Northern Ireland under Section 6519llbl of the Charities Act. My examination included a review ol the accounting records kept by the Charily and a comparison ol the account5 presented with those records. It also included consideration of any unusual itern5 or disclosures in the accounts, and seekin8 explanations from you as Charity Trustees concerning any such matter5. 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 account5 do not comply with the accounting requirements of thè Charities Act. That there is further information needed for a proper understanding of the accounts tc be reached. Indèpendeiit Examiner'5 Report I have completed my examination and have no concerns in ¥espect of the rn8tters111 to141 listed above and, in connection ivith fo,'ltswing the dii ection5 of the Charity Commission for Northern Irelond. I have fob'nd no matters that require drawi4g to your att2rititsn. S Stenson FCA Patton Rainey Stenson Llmited Chartered Accountants 6 East Bridge Street Enniskillen 8T74 78T Oate.. 19 March 2026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers egthredto carryoul audilwork and regulated lor a rango ¢1 knY0$1m$ni sin&S8 adivib0S in iTh¢ Vnii$d K90M by t Inslitu ol Chartgr8dAttouniants In Ireland
Page 7 Garri50n Parish Church Recelpts and Payments A¢count for the year ended 31 December 2025 Unrestricted Fund5 2025 Restrided Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 Recei Donations & plate collection Proceeds from Fund Raising Events Investment income Rental of premises Burial Fees Other Receipts 25.484 25.484 24,707 123 852 130 860 340 899 65 1.240 320 899 65 1,240 320 Total Recei 28,008 28,008 27.012 Pa ments Dsocesan Costs/Assessment Church Runnin8 Costs Glebe Cos15 Parish Centre Costs Administration Costs ChaTltable Donations Sundry Expenses 22,395 2.184 1,615 8S6 1.426 375 727 22,395 2,184 1,615 856 1,426 375 727 21,646 3.223 1,270 1,212 1.433 1.108 774 Yotal P 29.578 29.578 30.666 Excess of Payments over ReIPtS for the year before transfers 11,5701 11,5701 13,6S41 Transfer5 Excess of Payments over Receipts for the year 11,5701 11,5701 13.6541 On behalf of the trustees: Rev Rebècca GLtlldea Lorralne Boyd (Treasurer} Dat*: 191031?02ii
Page 8 Garrison Parish Church Statement of Assets and Liabilities as at 31 December 2025 Unrestrirted Funds 2025 Restricted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 Cash Funds Current Accounts Total Cash Funds 14,404 14,404 6.988 6,988 21,392 21,392 22.962 22,962 Investment Assets Inve5tment5 In RC81 CIT Unit Trusts Total Investment Asseis 20,369 20,369 20.369 20,369 20.369 20,369 A55et5 retained for the Parish's own use Glebe House Fixtures and Fittineg Total Assets retained for the Parish's own 95,000 5,1)00 loo,000 95.000 5,000 loo,000 95,000 5,000 ioo,o(M) LFSe On Behalf of the Trustees Rev Rebecca Guildea Lorraine Boyd I Ireasurerl Date.. 191031£026
Page 9 Garri50n Parish Chuich Notes to the financlal statements for the year ended 31 December 2025 Accounting pulicies Set out below are the principal accounting policie5 which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities lal Reteipts and Payments Account All items of income and expendlture intluded w¢thin the Receipt5 and Payment5 Account have been accounted for on a cash recetpts basis. Ibl Statement of Assets and Liabilities lil Assets retainedfor the Pori5h's own use The assets of the Parish, retained for its own use comprise'.- Church Buildin8 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 Inclded in ihe statement of assets and liabil¥ties as information on the cost or valuation is not available and such information cannot be obtairhed at a cost comrnensuTate 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 p¥operty at 31 December 2021. No depreciation has been provided on the glebe house as the Cufrent estimated residual value is not less than it's carrying value and the remalnln@ useful lif¥b Currently exceeds SO years. Fixtures arid Fittings are recognised at a cost of renewal basis. ill Investments Investment in RCB/ciT U4it Trusts are initially recoroed at cost. The market value of inves+ments at 31 December 2025 is £3s,r67.
Page 10 Garrison Parlsh Chvrch Notes to the financial statements for the year ended 310ecember 2025 Icontinuedl Proceeds From Fundraising Events 2025 2024 Book Sales Fashion Show Amy's Sale 123 123 Other Receipts 2025 2024 Church Magaiines 320 340 320 340
Page 11 Garrison Parish Church Notes to the finan¢ial statements for the yèar Ènded 31 Decèmber 2025 Icontlnuedl Charitable Donations 2025 2024 LEMOOS 5, Sunday Collection Praise Night Hardship Fund Royal British Legion 462 112 98 247 30 534 375 1,108 Sundry Expenses 2025 2024 Church Magazines Oiganist Sunday School Expenses Rev Rebecca- Gift5 Sweets & Chocolates Cler8y Cover Visiting Preacher 320 200 340 200 60 30 97 15 95 94 so 727 1,197 Current Aount5 and Cash 2025 2024 General Account rhurch Repair Fund Suriday School 14,314 15.884 6,988 6,988 90 90 21,392 22,962
Page 12 Garrison Parish Church Notes to the financial statements for the year ended 31 December 2025 Icontinuedl Reconciliation of Cash Funds Unrestrlcted 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 15,974 6,988 22,962 28.008 28,008 129,5781 14,404 129,5781 21,392 6,988 Movement in Funds Atljan 2025 Incomlng Resources Outgoln8 Resources At 31 Dec 2025 Tran5fer5 Endowment funds RCB Unit Trusts 20,369 20,369 20,369 20,369 Unrestricted fund5 General Fund Sunday School Fund 15.884 90 15,974 28,008 29,578 14.314 90 28,008 29.578 14,404 Restrirted funds Church Repair Fund 6,988 6,988 6.988 6.988 Total funds 43.3.1 28,008 29.578 41,761 Pur o<es OT Endowment Fund5 Incoma from the Bequests and Legacie5 are uspd for stipend and èenefal purposes. Pu oses of Desi nated Funds Sunday School Fund.. The Trustees have set aside funds for use by the Sunday khool.
Page 13 Garrison Parish Chuith Note5 to the financial statements for the year ended 31 December 2025 Icontlnuedl 10. Transactlons wlth the Trustees The parlsh paid expenses of £1,615 relating to the DJnning costs of the glebe house which is occupied by the rector. The following payments were made io trustees durin8 the year.. Or8anist Rev flebecca Gift £200 £97 No trustee or a person related to a trustee had any personal inierest in any contract or transaction entered into by the charity during the year. 11. Governance Costs Governance ctssts of £1,008 were irncuried during the year which relates to fees paid to the independent examiner. Governance costs are included within Adrnbnlstration tost5 in the Receipts and Payments Accounts.