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2022-12-31-annual-report

Killesher Parish

Trustees’ Annual Report and Statement of Receipts and Payments and Assets and Liabilities for the year ended 31st December 2022

NI Charities Number: 105442

Killesher Parish

References and administrative details

Charity Name: Killesher Parish Charity Registration Number: NIC 105442

Contact Address: Dr Nicholas Lipscomb, c/o The New Rectory, 10 Mill Road, Tully, Florencecourt, Enniskillen, Co. Fermanagh BT92 1FN

Parish Trustees: The Rector, the Wardens and all members of Select Vestry are Trustees for the Parish and are registered with the Charity Commission NI.

Rector: Rev Ruth West BSc (Hons), BTh, MA (Incumbent from September 2017)

SELECT VESTRY in 2022:

Churchwardens : St John’s:

Rector’s: Mrs C Donnelly Peoples’: Mr R Hamilton

Churchwardens : Druminiskill :

Rector’s: Mr B Chambers Peoples’: Mr M Phair

Glebewardens :

Rector’s: Mr R Brownlee Peoples’: Mr B Chambers

Select Vestry :

Mrs J Baker, Mr W Boles, Mrs M Brady, Mr A Burleigh, Mr D Coffey, Mrs M Collum, Mrs P Crozier, Mrs V Dourish, Mr W Griffin, Dr N Lipscomb, Mrs M Seaman

Principal Office-bearers: Hon Secretary: Mrs P Crozier

Hon Treasurer : Dr N Lipscomb

Independent Examiner:

Mr Robert Watterson

86 Gardrum Road, Drumarran, Enniskillen, Co. Fermanagh, BT74 9FS

Bankers:

Ulster Bank

16 Darling Street, Enniskillen, BT74 7ER

Killesher Parish

TRUSTEES’ ANNUAL REPORT FOR YEAR ENDED 31 DECEMBER 2022

The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Killesher Parish Church for the year ended 31 December 2022.

Objectives and Activities

The charitable purpose of the Church of Ireland is the advancement of Christian Religion.

The principal function of Killesher Parish is to support the advancement of the Christian Religion by promoting, through the work of Killesher Parish, the whole mission of the Church, Pastoral, Evangelistic, Social and Ecumenical. Being open to and engaging with society as a whole and offering support for those needing help are fundamental to the practical delivery of the benefits of Christianity.

As a result of activity in the pursuit of the advancement of the Christian Religion, Killesher Parish has custody of property and of records, materials and artefacts of significance to the cultural and religious heritage and maintenance of which is undertaken by the Select Vestry of Killesher Parish.

Achievements, Performance and Public Benefit

The following is a summary of the main activities undertaken by the Parish to carry out its charitable purposes for the benefit of the public and the main achievements during the year. This will include its purposes, activities, achievements and beneficiaries during the year.

Sunday Worship

Services are held each Sunday at 10.00 am in Druminiskill Chapel of Ease, which include a cup of tea after the service to provide social interaction for the mainly older congregation. Then there is an 11.30 am in St John’s Church. Many are actively involved in leading the services including music, Bible readers, sound team, and Parish Readers. At both churches, many key festivals of the year in Advent, Christmas, Lent, Easter, as well as Remembrance Sunday, are marked with special activities and services.

Mission and Charity Involvement

We have partnered with a range of local charities and mission agencies that support those in need of various types and/or evangelistic work of the Church.

Killesher Parish

TRUSTEES’ ANNUAL REPORT FOR YEAR ENDED 31 DECEMBER 2022 (continued)

Children’s and Youth Activities

Sunday School meets during the service at St John’s Church in the Annexe. Junior

Badminton meets weekly during school term time in the Old Gate Hall. The Parish also hosts Rainbows and Guide Units attended by girls from the community.

Adult Activities

The Old Gate Hall provides accommodation for a Parish Bowling Club and Adult Badminton Club, which build up our social network. We also host two events – one at Easter and one at Christmas particular geared towards older members of the congregation with a short service, lunch and social gathering. We also have a weekly Bible Study Group in autumn, winter and spring months. In the summer months (May to September) we run a weekly evening walking group which aims to encourage physical, mental, social and spiritual wellbeing.

Pastoral Care

The Rector carried out pastoral care to parishioners in the parish, especially the bereaved, elderly and housebound. In addition, we provide care via phone calls.

Property Developments

We are fortunate to have a small hall at Druminiskill Church, the Annexe building at St John’s with rooms of varying sizes and also to own half of the Old Gate Hall. These provide spaces for a wide range of meetings and activities of differing sizes. There is always on-going improvements and maintenance on these buildings. Thanks to a DAERA Rural Halls Grant work was completed in Spring 2022 to renovate kitchen and toilets in the Annexe. While at Druminiskill Church and Hall new exterior lighting was installed to improve lighting for events at night-time.

Child Protection and First Aid

As a Parish, we adhere to the Church of Ireland Child Protection Policy – Safeguarding Trust. We require all volunteers working with children and young people and vulnerable adults to have AccessNI checks completed and complete training on a regular basis. A Safeguarding Trust training session was run in the parish in September 2022.

In addition, our Parish runs First Aid Training and has defibrillators at both church sites.

Killesher Parish

TRUSTEES’ ANNUAL REPORT FOR YEAR ENDED 31 DECEMBER 2022 (continued)

Building Relationship with Killinagh Parish, Diocese and wider ecumenical links

Killesher Parish is grouped with Killinagh Parish in Co Cavan to create the Florencecourt Group of Parishes and hence we are committed to supporting each other. In 2022, Killinagh Parish took the decision to close their church building and to fully amalgamate with Killesher Parish, this process is still outworking. The parish plays an active role in the Diocese of Kilmore, Elphin and Ardagh including sharing the expertise and skills gained by members of Killesher Parish on a larger scale to enhance the mission of the Church of Ireland and in return to gain from other parts of the Diocese experience, assistance and abilities.

As a parish we are also involved in several ecumenical partnerships including the local Methodist Circuit with both the formal Covenant and informal local links, the local Roman Catholic Parish. We also engaged with YWAM for their annual Border Walk.

Financial Review

The Parish’s financial position at 31st December 2022 is set out on pages 9-15 of this report and statements.

The Trustees’ policy is to hold cash reserves in bank current accounts, Diocesan Vacancy Account and the RCB Unit Trusts.

The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that the Parish can continue its activities and the financial statements for the year ended 31 December 2022 can be signed off as a going concern.

Structure, Governance and Management

Governing Document and Constitution of the Charity

Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Rector and the Select Vestry are the Charity Trustees.

Recruitment and Appointment of Select Vestry (Trustees)

All members of the Church of Ireland who are over the age of 18 and are either resident within the parish or who are accustomed members of the congregation (living outside parish boundaries) may register as members of the General Vestry of the parish. This allows them to attend and vote at meetings of the General Vestry, which are called at least once a

Killesher Parish

TRUSTEES’ ANNUAL REPORT FOR YEAR ENDED 31 DECEMBER 2022 (continued)

year. All members of General Vestry may stand for election to Select Vestry. Elected members hold this position for a period of one year, but may be re-elected annually without limit. The Rector is automatically chairperson of the Select Vestry and hence is a trustee. The Rector also appoints two members of the General Vestry to the Select Vestry to hold the offices of Rector’s Churchwarden and Rector’s Glebe Warden and these are members of the Select Vestry and Trustees. Other members of the General Vestry maybe co-opted onto the Select Vestry but they are not full members and hence do not have voting rights and are not Trustees. The list of Trustees is updated on the Charities Regulators website annually or as needed

Pay and remuneration

The incumbent of the parish is paid a stipend, locomotory allowance and office expenses in accordance with figures approved by the General Synod of the Church of Ireland. Any other occasional payments to Trustees are declared in the Financial Statements.

Organisational Structure

The Select Vestry has responsibility for the finance, fabric and furnishings of the parish. It is chaired by the Rector and is consists of the Incumbent, church wardens, glebe wardens and not more than twelve other members elected from the General Vestry. Meetings have to meet a quorum of members (at least half) with the Rector. The Select Vestry meets normally monthly and the date of the next meeting is agreed.

Compliance with Public Benefit

The Parish has given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit (with officers attending guidance sessions given by both the Charity Commission and the RCB on behalf of the Church of Ireland) to ensure that the activities entered into during the year are in line with the Parish’s objectives and activities, as well as providing public benefit.

On Behalf of the Trustees:

Treasurer – Dr Nicholas Lipscomb

Chair – Rev Ruth West Date: 31[st] October 2023

Independent examiner’s report to the charity trustees of ‘Killesher Parish’ Trust

I report on the accounts of the Trust for the year ended 31st December 2022, which are set out on pages 9 to 16.

Respective responsibilities 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 (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)(b) of the Charities Act

 state whether particular matters have come to my attention.

Basis of independent examiner’s 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(9)(b) of the Charities 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 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:

  1. That accounting records were not kept in accordance with section 63 of the Charities Act

  2. That the accounts do not accord with those accounting records

  3. 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.

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Killesher Parish

Receipts and Payments Account for the year ended 31st December 2022

Notes
Receipts
Donations & plate collection (general)
1
Donations & plate collection for charitable
appeals
2
Proceeds from Fund Raising Events
3
Legacies
4
Bank & Deposit interest
Gift Aid
5
Investment income
6
Rental of Glebe Land
Rental of Church property
7
Sunday School Income
Graveyard and Funeral Receipts
Sale of assets
8
Other Receipts
9
Receipts from Parish Organisation’s
10
Grants
11
Total Receipts		 Unrestricted
Funds
2022
£
42,142.29
5,635.03
2,877.80
7.31
17,749.52
825.65
1,200.00
10,500.00
0.00
1,870.00
300.00
1,629.13
1,451.33
36,689.76
122,877.82		 Restricted
Funds
2022
£
800.00
801.11
200.00
2,000.00
19.22
40.00
3,860.33		 Endowment
Funds
2022
£
10,000.00
10,000.00
 Total
2022
£
42,942.29
6,436.14
3,077.80
12,000.00
26.53
17,749.52
825.65
1,200.00
10,500.00
0.00
1,870.00
300.00
1,669.13
1,451.33
36,689.76
136,738.15

Notes:

20 - CCLI licence and Hymnal (Music Edition) for Druminiskill from restricted funds and £97.63 cover expenses paid directly from Vacancy Fund.

22 - Scribe Diocesan Magazine £589.00; Killinagh - support for final service £466.40.

Killesher Parish

Receipts and Payments Account for the year ended 31st December 2022

Notes
Payments
Wages and Salaries
Diocesan Costs/Assessment
12
St John's Church Running Costs
13
Druminiskill Chapel of Ease Running
Costs
14
Glebe Costs
15
St John's Annexe Running Costs
16
St John's Annexe Refurbishment
Costs
Parish Insurance
Old Gate Hall
17
Poole Property Running Costs
18
Administration Costs
Charitable Donations
19
Sunday School Running Costs
Service costs
20
Bank Charges
Catering
Honoraria and Gifts
21
Platinum Jubilee Event Expenses
Miscellaneous expenses
22
Total Payments
Excess of Receipts over Payments for the
year before transfers
Transfers
Excess of Receipts over Payments for
the year
Treasurer – Dr Nicholas Lipscomb
Chair – Rev Ruth West		 Unrestricted
Funds
2022
£
0.00
57,748.88
4,440.93
2,137.22
1,891.17
2,025.89
41,548.69
3,586.91
500.00
1,642.88
271.37
7,548.53
72.26
152.00
188.33
289.28
1,950.00
498.48
1,055.40
127,548.22
(4,670.40)
(4,670.40)		 Restricted
Funds
2022
£
1,970.00
1,020.00
149.78
20.68
3,160.46
699.87
699.87		 Endowment
Funds
2022
£
0.00

10,000.00
10,000.00		 Total
2022
£
0.00
57,748.88
4,440.93
4,107.22
1,891.17
2,025.89
41,548.69
3,586.91
500.00
1,642.88
271.37
8,568.53
72.26
301.78
209.01
289.28
1,950.00
498.48
1,055.40
130,708.68
6,029.47
0.00
6,029.47

Date: 25[th] October 2023

Killesher Parish

Statement of Assets and Liabilities as at 31[st] December 2022

Cash Funds
Current Accounts
Cash in Hand
Funds Held by the Diocese
Total Cash Funds
Investment Assets
Investments in RCB General Unit Trusts NI
Investment Properties
Total Investment Assets
Assets retained for the Parish’s own use
Glebe House
Total Assets retained for the Parish’s own use
On Behalf of the Trustees:
Treasurer – Dr Nicholas Lipscomb
Chair – Rev Ruth West
Date: 26th October 2023		 Unrestricted
Funds
2022
£
Restricted
Funds
2022
£
Endowment
Funds
2022
£
Total
2022
£
35,560.98
41,852.40
77,413.38
130.66
130.66
13,513.78
13,513.78
35,560.98
55,498.84
91,057.82
75,650.00
75,650.00
99,999.00
99,999.00
175,649.00
175,649.00
250,000.00
250,000.00
250,000.00
250,000.00

Killesher Parish

Notes to the financial statements for the year ended 31[st] December 2022

1. 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

(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 Liabilities

(i) Assets retained for the Parish’s own use

The assets of the Parish, retained for its own use comprise:-

The Church Buildings and Graveyards are deemed to be Heritage assets as defined by the Charities SORP (FRS102).

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.

St John’s Annexe was built in 1999. There are no reliable records of the cost of this construction and valuation approach for such a building lacks sufficient reliability. As a result this building is not recognised in the parish statement of assets and liabilities.

Druminiskill Hall was built in 2004. There are no reliable records of the cost of this construction and valuation approach for such a building lacks sufficient reliability. As a result this building is not recognised in the parish statement of assets and liabilities.

The Glebe House is recognised at cost being the estimated fair value of the property at 20[th] October 2018. 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.

These properties are all vested in the RCB.

Killesher Parish

Notes to the financial statements for the year ended 31[st] December 2022

ii) Investments

Fixed asset investments comprising investment properties, investments in equities (ordinary shares) and investment in RCB Unit Trusts are initially recorded at cost and are then subsequently stated at fair value at each year end date.

The Parish owns a commercial property in Poole, England. This has its own group of independent Trustees. The Parish pays ground rent and insurance on this property and receives a quarterly income. This property is recognised at cost being the estimated fair value of the property at 20[th] October 2018. No depreciation has been provided on the property as the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years.

The Parish owns 16 acres of Glebe land, which is vested in the RCB. This land is rented to two local farmers for agricultural use.

iii) Assets co-owned by the Parish

Old Gate Hall, Florencecourt – The Parish owns 50% of this property (the remainder is owned by Loyal Orange Lodge 362) which is managed under its own constitution by its own board of Trustees. The Parish is liable for 50% of the annual insurance of the Old Gate Hall and contributes to ad hoc maintenance costs when these cannot be met from the Hall’s own funds. There are no reliable records of the cost of this construction and valuation approach for such a building lacks sufficient reliability. As a result this building is not recognised in the parish statement of assets and liabilities.

2. Reconciliation of Cash Funds

onciliation of Cash Funds
Total Cash Funds at Beginning of the year
Receipts for the Year
Payments for the Year (Banked in Sunday School Fund)
Total Cash Funds at end of the year		 £
130.66
0.00
0
130.66

Killesher Parish

Notes to the financial statements for the year ended 31[st] December 2022 (continued)

3. Movement in Funds
Endowment funds
In Memory Evelyn Armstrong
In Memory Reggie Johnston
In Memory Robert Johnston
In Memory Thomas Hamilton
In Memory Maud Cunningham
Restricted funds
Logos Ministries
Defibrillator Account
Annexe
No 3 Account – Druminiskill
Vacancy Fund (Held by Diocese)
Designated funds
Worship Development Fund
Sunday School
Graveyard
Flower Festival Fund
Total funds		 At 1 Jan
2022
£
11,000.00
1,160.00
1,000.00
305.00
2,500.00		 Incoming
Resources
£		 Outgoing
Resources
£		 Transfers
£
 At 31 Dec
2022
£
11,000.00
1,160.00
1,000.00
305.00
2,500.00
15,965.00
1,281.92
716.00
3,125.00
12,656.38
11,693.41
29,472.71
1,486.35
443.95
1,654.02
6,906.14
10,490.46
55,928.17		 801.11
2819.22
1920.00
5,540.33
0.00
5,540.33		 (1,020.00)
(2,867.60)
(1,990.68)
(97.63)
(5,975.91)
(52.15)
(72.26)
(124.41)
(6,100.32)		 15,965.00
1,063.03
716.00
257.40
13,484.92
13,515.78
29,037.13
1,434.20
371.69
1,654.02
6,906.14
10,366.05
55,368.18

Killesher Parish

Notes to the financial statements for the year ended 31[st] December 2022 (continued)

Purposes of Endowment Funds

 Evelyn Armstrong Fund; Reggie Johnston Fund; Robert Johnston Fund, Thomas Hamilton Fund and Maud Cunningham Fund are the remaining proceeds from various bequests and donations made to the Parish to be used as stated by the donor in the bequest or at time of donation.

Purposes of Restricted Funds

 Logos Ministries Fund – used to support Mr Alan Dourish working as a missionary with Logos Ministries.

 Defibrillator Fund – for the purchase, maintenance and training costs of defibrillators on parish properties.

 No 3 Account Druminiskill – Expenditure relating to Druminiskill Chapel of Ease including its Hall and Graveyard.

Purposes of Designated Funds

 Worship Development Fund – Costs associated with worship and ministry.

Funds Held by Kilmore, Elphin and Ardagh Diocese on Behalf of the Parish

Killesher Parish

Notes to the financial statements for the year ended 31[st] December 2022 (continued)

4. Collections for Third Parties

Fields of Life (Sunday School Sponsorship)
Kind Fund (Easter Appeal)
NI Air Ambulance (Easter Appeal)
SANDS NI
Bishops' Appeal
Lord Enniskillen Memorial Orange Orphan Society
RBP 903 - Black Parade
Logos Ministries International - East Africa Tractor and Plough Appeal (Harvest Appeal
& Gospel Concert))
Cruise (Harvest Appeal)
Royal British Legion Poppy Appeal
The Samaritans (Christmas Appeal)
Logos Ministries (Alan Dourish)		 2022
£
288.00
620.00
625.00
565.23
566.00
292.95
139.10
2,500.00
874.50
277.75
800.00
1,020.00
8,568.53

The above amounts have been included in Receipts for the Year under “Donations & plate collection for charitable appeals” and in Payments for the year under “Charitable Donations”. The donation to the LMI Tractor and Plough Appeal includes £1,625.50 from the Gospel Concert shown under fundraising.

5. Transactions with the Trustees

One of the Trustees rents part of the Glebe Land for £200.00.

Trustees were contracted to undertake maintenance work totalling £907.20.

6. Governance Costs

No governance costs were incurred during the year. Governance costs are included within Administration costs in the Receipts and Payments Accounts.