Charlty Registration Number: NIC105443
The Parish of Enniskillen
St. Macartin's Cathedral, Enniskillen
Trustees, Annual Report and Financial Statements
For the year ended 31 December 2022
CavanaghKelly"

The Parish of Enniskillen
St. Macartin's Cathedral, Enniskillen
Contents
Page
Reference and Administrative Details
Trustees, Annual Report
Independent Examlner's Report
9-10
statement of Flnanclal Actlvltles
li
Statement of Financial Position
12
Notes to the Financial Statements
13-22
CavanaghKelly'

The Parish of Enniskillen
st. Macartin's Cathedral, Enniskillen
Reference and administrative details
Board of Trustees I Select Vestry
Very Rev Kenneth RJ Hall, Chalr
Mr David P Clèrke
Mr Nathan Clyde
Mr Richard G Cochrane
Mrs Linda Corrigan
Mr David Graham
Mr George Irvine
Mr Noel B Johnston
Mr MJ Ivan Kee
Mrs E Hope Kerr
Mrs Llnda Kingston
Mr Samuel B Morrow
Mr Stephen Richmond
Mr Karl Saunders
Miss Alanna Williamson
Mrs Audrey Wllliamson
Mr Jonathan W Woods
Rev Chrlstopher West
Prlnclpal office bearers
Rector
Very Rev Kenneth RJ Hall
Honorary Treasurer
Mrs E Hope Kerr
lonorary Secretary
Mr Samuel B Morrow
Church Wardens
Rector's
Mr Nathan Clyde
People's
Miss Alanna Wllllamson
Glebe Warttens
Kecrorfs
Mr George Irvlne
People's
Mr Noel B Johnston
Reglstered offi¢¢
st. Macartin's Deanery
13 Church Street
Enniskillen
Co Fermanagh
BT74 70W
Charlty registration number
NIC105443
Independent examiners
CavanaghKelly
36-38 Northland Row
Dungannon
Co Tyrone
BT71 6AP
Bankers
Danske Bank
24 Townhall Street
Enniskillen
Co Fermanagh
8f/4 7BB
First Trust Bank
214 East Bridge Street
Enniskillen
Co Fermanègh
BT74 7BT
cavana￿KellY,

The Parish of Enniskillen
St. Macartin's Cathedral, Enniskillen
Trustees, Annual Report
For the year ended 31 December 2022
The Trustees present the annual report and accounts for St. Macartln's Cathedral, Ennlsklllen Parish,
Enniskillen for the year ended 31 December 2022.
Rèferenca and Administration Details
The reference and administration details of the charity are as shown on page 3.
Objectives and activities
The charltable purpose of the Church of Ireland is the advancement of religS0n.
The parlsh objectlves are encapsulated In its vlslon statement which Is 'St. Macartln's at The Heart of the
Community, Strenghtening Commitment, Outreach, Worship and Christian Love".The princi pal function of St.
Macartin's Cathedral, Enniskillen is to 5UPPOrt the advancement of the Chrlstian rellglon by promotlng,
through the work of the parlsh the whole mlsslon of the Chu rch, pastoral, eva ngelistic, social and ecumenical,
being open to and engaging with society a5 a whole,
All actlvltles undertaken further the charSty's purpose for Publlc Benefit.
As a result of activity In the pursuit of the advancement of the Chrlstlan rellglon, the parlsh has custody of
property and of records, materials and artefacts of signiflcance to the cultural and religious heritage and
malntenance of which 15 undertaken by the select vestry of the parlsh.
Achievements and Performance
St. Macartin's Cathedral, Ennisklllen has a clear Anglican Identity, and during 2022 It held approximately 150
servlces of dlvine worship of Holy Communion, Morning and Evening Prayer. In addition Harvest
Thanksgiving, Chrlstmas and Easter are celebrated as well as commemoratlon of slgnlflcant hlstorlcal events.
Some of these servlces used zoom technology owlng to COVID restrlctions.
In 2022 the parlsh held 26 burlals, 8 baptlsms, 8 weddlngs and 26 conflrmatlons. Pastoral support to
pa rishioners was provided through the ministry of the Dean and the Dlocesan Pastoral Assistant.
Public beneflt in St. Macartin's Cathedral, Enniskillen In addition to divine worship 15 achieved through a wide
variety of actlvities that take place throughout the year In the Cathedral Hall. The groups whlch meet cater
for all ages and a wlde varlety of Interests. The parlsh supports those In need wlth Its outreach mlsslon both
at home and abroad.
St. Macartin's Cathedral, Enniqkillp_n has a strong musical and choral tradition with the Cathedral cholr
contr5buting to the worshiplng life of the parish and dlocese. The parish provides minlstry to young people in
Sunday Light5, Sunday Lights Café, Messy Church, Xplore and a Confirmatlon class as well as Its Ralnbows,
Brownies, Guldes, Beavers, Cubs and Scouts.
The Nothers, Union provides a meeting opportunity for women of the parish. The Bowling Club provides
recreation for interested members of the parish and the community. Community outreach is provided to the
elderly through the Tuesday Club. A new Parenting and Well ness Group has been formed durlng the year.
CavanaghKelly'

St. Macartin's Cathedral, Enniskillen
Trustees, Annual Report
For the year ended 31 December 2022
Three Select Vestry members serve on the Boards of Governors of local schools. In additlon the clergy lead
assemblies in local schools.
The parish enjoys very good community relatbons with all Its neighbouring churche5 and has a particularly
strong link wlth the local Roman Catholic parish of St. Michael's, Enniskillen and Its clergy.
St. Macartin's Cathedral, Enniskillen adheres to Safeguarding Trust Regulations, Data Protection Laws and the
Church of Ireland Child Protection Policy.
Publlc Beneflt Statement
The expression of the precepts of the ChrSstSan rellglon through engagement wlth the general publSc, and In
pa rtlcular with the dlsadvantaged, the slck, the elderly and the young is a public beneflt. This can be
measured and evldenced through increased social integration and pastoral care delivered at the point of need.
The direct benefit of particl patlon i n Church life includes the enjoyment of public worship and the givlng and
receivl ng of pastoral ministry, Improved understanding of the values relatlng to civic engagement, communlty
cohesion a nd providlng a bridge between diverse group5 as well as Improved educatlonal outcomes through
the Church's mlnlstry of teachlng. The benef Iclarles are the general publlc, and the public valuatlon of the
beneflts can be evldenced through attendance at publlc worshlp, partlclpatSon In Church governance and
wlllingness to support through contributlon5 the contlnuln9 Wltne5s of the Church. The wlder benefit to the
public will outweigh any detriment arisi ng I n the course of Chrlstlan outreach. Any private benefit arlsing OLtt
of the fulf Ilment of our Chrlstian mlni5try or to lay staff is essentlal to the fulfllment of the purpose of the
advancement of religion. No Trustee recelves remuneration, reward or other prSvate benefit for carrylng out
thelr Trustee responsiblllty.
The dlrect benefits flowlng from thls purpose Snclude the provlslon of archlve records, publlc enjoyment of
cultural and historic buildings and artefacts such as church plate, furnishlngs and materials as well as an
overall Improved appreciation of longstanding Christian heritage. Thls Is demonstrated through on-going
provision of access to records and the use made of these records In, for example, research and genealogy,
through conservatlon efforts In respect of records, property and artefacts and the subsequent and contlnued
requests for access and use of our materla15 by wlder soclety. There Is no harm arlslng from the purpose. The
beneflclaries are the general publlc. No prlvate beneflt Is recelved by trustees fulfllllng thelr trustee
responsibilities In respect of these records, buildings or artefacts, but in the course of conservation and to
make these accessible to the public, the engagement of professional staff and services Is essential but
Incldenta I to the fulfilment of the purpose.
The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on
publlc benefit to ensure that the activities entered Into during the year have helped to achieve the Pari5h'5
objectives as well as providlng public beneflt I n the year ended 3 1 December 2022.
The Trustees of the parish confirm that they have complied with their duty under section 4lb) of the Charltles
Act (Northern Ireland) 2008 to have regard to the Charity Commlssion for Northern Ireland's quldance on
public benefit and that the publlc benefit requlrement ha5 informed the activlties of the charity in the year
ended 31 December 2022.
CavanaghKelly'

st. Macartin's Cathedral, Enniskillen
Trustees, Annual Report
For the year ended 31 December 2022
Financial Performance
The trustees are satlsfied that St Macartin's Cathedral, Enniski Ilen Parish remains in a sound financial posltion
at the year end. The results for the year are set out in detail on page 11 of the accounts.
Reserves Policy
The Trustees do not have a formal reserves policy. However, they must ensure that the church has sufflcient
resources. It Is consldered good practice to seek to build flnancial reserves whlch will enable the church to
meet future committments or unforeseen expenses without a negatlve impact on the abi lity to deliver servlces
n the manner planned. By holding reserves, the church wlll be able to absorb setbacks and take advantage of
change and opportunlty as well as demonstrate a plan for vlablllty beyond the Immedlate future and provide
rel lable services over the longer term.
Golng Concem
The Trustees are satlsfied that St. Macartln's Cathedral, Ennisklllen Parlsh can continue its activities and that
the financlal report for the year ended 3 1 December 2022 can be signed off as a going concern,
Strurture, Governance and Management
Governing Document and Constitution of th• Charity
Chapter 111 of the Constltutlon of the Church of Ireland governs Parlshes and Parochial Organlsation. The
Select Vestry member5 are the Charity Trustees.
Recrultment and Appolntment of Select Vestry
All members of the Church of Ireland who are over the age of eighteen, contribute a mbnimum of £50 per
annum, and are elther resldent wlthin the parlsh or Ilve elsewhere but have been accustomed mem bers of the
congregation for at least three months, may register as members of the genera I vestry of the parish, allowlng
them to attend and vote at meetings of the general vestry and to stand for electlon to the select vestry,
Meetings of the general vestry are held at least once a year. The select vestry Is elected as part of thls
general vestry meeting. The select vestry members will hold their posltlons for a period of one year. Select
vestry members may be re-elected annually and there Is no limit on the number of terms of office which may
be served.
Pay and remuneration
The Rector and Dean, the Curate and the Pastoral Assistant are paid in accordance with figures approved by
the Clogher Diocese and the General Synod of the Church of Ireland.
CavanaghKelly'

St. Macartin's Cathedral, Enniskillen
Trustees. Annual Report
For the year ended 31 December 2022
Organisational strurture
The selett vestry 15 responslble for the day to day management of the parlsh. The select vestry con51sts of the
members of the clergy serving in the parish, the church wardens, the glebe wardens and not more than
twelve other members of the general vestry elected at the General Vestry meeting.
The select vestry Is chalred by the Incumbent or another member of the clergy off iclating In the parish. Select
vestry members are responsible for making decisions on matters of general concern and importance to the
parish I ncludlng deciding how pa rish funds are to be applied.
The select vestry meets monthly except In July and August. Speclal meetlngs may be convened at anytlme by
the chalrperson or church wardens. In 2022 the select vestry met ten tlmes and the average attendance was
94Vo.
statement of Trustees, Responsibllltles
The trustees are responsible for preparlng the Trustees, Annual Report and the Flnancial Statements Sn
accordance wlth applicable law and United Klngdom Accounting Standards (Unlted Klngdom Generally
Accepted Accountlng Practice).
The law appllcable to charltles In Northern Ireland requlres the trustees to prepare flnanclal statements for
each flnanclal year whlch glve a true and falr vlew of the state of affalrs of the charlty and of the Incomlng
resource5 and appllcation of resources of the charlty for that perlod.
In preparln9 these financlal statements, the trustees are required to:
select suitable accountlng policies and then apply them consistently,
observe the methods and prlnclples in the Charltles SORP {FRS 102).
make Judgements and estimates that are reasonable and prudent.
state whether appllcable accounting standards have been followed, subject to any material departures
disclosed and explained In the financial statement5,'
prepare the flnancial statements on the golng concern basls unless It is Inapproprlate to presume that the
charlty will conti nue in operation.
The trustees are respon51ble for keeplng proper accountlng records that are sufflclent to show and explaln the
parish's transactions and dlsclose wlth reasonable accuracy at any tlme the flnanclal positlon of the parish and
enable them to ensure that the flnancial statements comply wlth the Charitie5 Act (Northern Ireland) 2008,
the Charitles (Account5 and Reports) Regulations (Northern Ireland) 2008 and the provisions of the
Constitution of the Church of Ireland. They are also responsible for safeg uarding the assets of the parish and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
CavanaghKelly'

St. Macartin's Cathedral, Enniskillen
Trustees, Annual Report
For the year ended 31 December 2022
Statement as to disclosure to our Independent Examiners
In so far as the trustees are aware at the time of approving our Trustees, Annual Report:
there Ss no relevant information of which the parish's independent examlner is unaware. and
the trustees have taken all Steps that they ought to have taken to make themselves aware of any relevant
Informatlon and to establish that the parish's independent auditor Is aware of that information.
Independent Examlners
CavanaghKelly, Chartered Accountants, have Indlcated thelr wllllngness to contlnue In offlce and a re501utlon
concernlng thelr reappolntment wlll be proposed at the Easter Vestry Meetlng.
Thls report was approved by the Board of Trustees on
and signed on Its behalf by..
Very Rev Kenneth RJ
Chalr
Mrs Hope Kerr
Honorary Treasurér
Samuel B Morrow
Honorary Secretary
CavanaghKelly'

The Parish of Enniskillen
st. Macartin's Cathedral, Enniskillen
Independent Examiners, Report to the trustees on the financial
statements for St. Macartin's Cathedral, Enniskillen
For the year ended 31 December 2022.
We report on the accounts of the charlty for the year ended 31 December 2022 whlch are set out on pages
11-22,
Respectlve Responslbilities of Trustees and Independent Examlner
As the charity's Trustees, you are responslble for the preparation of the accounts in accordance with the
requi rements of the CharStles Act (Northern Ireland) 2008. It is our responsibility to:
examine the accounts under section 65 of the Charltles Act {Northern Ireland) 2008;
b}
follow the procedures lald down i n the general dlrectlons glven by the Charlty Commlsslon for Northern
Ireland u nder section 65(9){b) of the Charities Act (Northern Ireland) 2008. and
c) state whether particular matters have come to your attention.
Basls of Independent Examlner's Report
We have examined your charity's accounts as required under sectSon 65 of the Charities Act (Northern
Ireland) 2008 and our examination was carried out in accordance with the general directions glven by the
Charity Commission for Northern Ereland under sectlon 65(9){b) of the Charitie5 Act (Northern Ireland) 2008.
The examlnation included a revlew of the accounting re¢ord5 kept by the charity and a compari50n of the
accounts presented with those records. It also includes consideration of any unusual Items or disclosures in
the accounts, and seeking explanations from you as charity Trustees concerning any such matters.
Our role Is to state whether any materlal matters have come to our attention giving us cause to believe:
a) That accounting record5 were not kept In accordance wlth section 63 of the Charlties Act (Northern
Ireland) 2008; or
b) That the accounts do not accord wlth those accounting records. or
c) That the accounts do not comply with the accounting requirements of the Charities Act (Northern
Ireland) 2008; or
d) That there is further information needed for a proper understanding of the accounts to be reached.
CavanaghKelly'

st. Macartin's Cathedral, Enniskillen
Independent Examiners, Report to the trustees on the financial
statements for St. Macartin's Cathedral, Enniskillen
For the year ended 31 December 2022.
Independent Examlner's Statement
We have completed our examination and have no concerns In respect of the matters listed above and, in
connection with following the directions of the Charity Commission for Northern Ireland, we have found no
matters that require drawing to your attention.
CavanaghKelly
Chartered Accountants & Statutory Audltors
l Broadmeadow Place
Enniskillen
Co Fermanagh
BT74 7HR
Date:
09 March 2023
CavanaghKelly'
io

Ln o)
Ln cn Ln
(o w ¢

The Parish of Enniskillen
st. Macartin's Cathedral, Enniskillen
statement of Financial Position
As at 31 December 2022
2022
2021
Notes
Flxed Assets
Tang1ble flxed assets
Investment Properties
Investments
Total fixed assets
li
12
13
2,566,895
170,221
228 854
2 965 970
2,566,895
158,345
246 642
2 971 882
Current assets
Recelvables
Cash at bank and In hand
Total current assets
14
90,036
336 440
426,476
56,541
467 406
523,947
Payables - amounts falllng due
wlthln one year
15
(3,840)
{150,533)
Net current assets
422 636
373 414
Total assets less Ilalbllltles
3 388 606
3 345 296
Unrestrlcted Funds
General
Designated
Total unrestrlcted funds
3,109,861
3,087,522
3,109,861
3,087,522
Restrlcted Funds
278,745
257,774
Endowment funds
Total charity funds
16
3 388 606
3 345 296
The notes on pages 13 to 22 are an integral part of the flnancial statements.
These flnanclal statements were approved by the Board of Trustees on
and slgned on Its behalf by:
Very Rev Kenneth RJ
Chair
Mrs Hope Kerr
Honorary Treasurer
Samuel B Morrow
Honorary Secretary
CavanaghKelly'
12

The Parish of Enniskillen
St. Macartin's Cathedral, Enniskillen
Notes to the Financial Statements
For the year ended 31 December 2022
I. GENERAL INFORMATION
St. Macartin's Cathedral, Enniskillen Parish is a Church of Ireland parish registered as a charity in Northern
Ireland. The address of the registered office is as shown on page 3.
The parlsh constitutes a publ1¢ benefit entity a5 defined by Charities (SORP) FRS 102.
2. ACCOUNTING POLICIES
The prlnclpal accountlng pollcles adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows:
2.1 statement of Compllance
The financial statement5 have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice (SORP) applicable to charities preparing their financial statements in
accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 102)
Issued on 16 July 2014 (as updated through Update Bulletln I publlshed on 2 February 2016>, the
Financial Reportlng Standard applicable In the United Kingdom and Republic of Ireland {FRS 102} and UK
Generally Accepted Practlce as It applies from l January 2015.
2.2 Basls of Preparatlon
The flnancial statements have been prepared on a golng concern basis under the historical cost conventlon
unless otherwise stated in the relevant accounting policy. Historical cost 15 generally based on the fair
value of the consideration given in exchange for assets. The following accounting policies have been
applied consistently in dea ling with items which are considered material in relation to the charity's financial
statements.
2.3 Preparation of accounts on a going concern basis
The parish generally meets it5 day to day working capital requirements from its annual income. The
Trustees continually review the the parish's finances and are satisfied that the parish ha5 resources to
provide a reasonable expectation that it can continue to meet its financial obligations as they fall due for
the foreseeable future. Therefore these financial statements have been prepared on a going concern basis.
2.4 Cash Flow Statement
The charity ha5 applied Update Bulletin l as published on 2 February 2016 and does not include a cash
flow statement on the grounds that it Is applying FRS 102 Section IA.
CavanaghKelly'
13

St. Macartin's Cathedral, Enniskillen
Notes to the Financial Statements
For the year ended 31 December 2022
.continued.
2.5 Income
Plate Collection5, Freewill Offerlngs, Graveyard Income, Hlre of hall and Donations are accounted for on a
cash receipts bashs as the amounts are collected. Leqacies are included in Income according to the terms
under which the donatlon is made and when the amount can be quantified with reasonable certainty.
Income received from charltable activities Includes Special Servlce Collections which are accounted for on
a cash receipts basis as the amounts are col lected. Miscellaneous income primarily refers to VAT reclaimed
under the Listed Place5 of Worship VAT Scheme and relate5 to the roof work completed over the last
couple of years. It has also been accounted for on a cash receipts basis.
2.6 Expendlture
Expendlture Is recognlsed once there Is a legal or constructive obligatlon to make a payment to a thlrd
party, It Is probable that settlement wlll be required and the amount of the obllgatlon can be measured
reliably.
Irrecoverable VAT Is charged as a cost agalnst the actlvlty for which the expenditure was I ncurred.
2.7 Tangible fixed assets
The assets of the parish comprise..
Cathedral buildlng and graveyard;
Cathedral hall;
Deanery;
Curatage;
Caretakers/ Verger's resldence and
20 Breandrum Court
The church building and graveyard are deemed to be Heritage Assets as defined by the Charlties SORP
(FRS 102). These heritage assets are not included on the balance sheet as information on the cost or
valuation is not avallable and such informatlon cannot be obtained at a cost commensurate with the
benefit to the users of the account5 and to the parish.
The Cathedral hall was built in the 1960's. It Is recognised at a deemed cost, being the fair value of the
property at 31 December 2018. No depreciation has been provided on the hall as the current estimated
residual value is not less than its carrying value and the remainlng useful life currently exceeds 50 years.
CavanaghKelly"
14

St. Macartin's Cathedral, Enniskillen
Notes to the Financial Statements
For the year ended 31 December 2022
.continued.
The Deanery and other properties are recognised at deemed cost, being the estimated fair value of the
property at 31 December 2018. No depreciation has been provided on these buildings as the current
estimated residual value is not less than its carrying value and the remaining useful life currently exceeds
50 years.
Small items of fixtures, fittings and equipment under £1,000 are wrltten off as an expense in the year of
purchase,
2.8 Investments
Fixed asset investments comprising investment properties, Investments In equities and investment in RCB
Unit Trusts are initially recorded at C05t and are then subsequently stated at fair value at each balance
sheet date. Investments in unquoted investments are recorded at cost and are assessed annually for
impairment. Unrealised gain5 and losses represent the difference between the fair value at the beginnlng
and end of the financial year or, if purchased in the year, the difference between cost and fair value at the
end of the year. Reali5ed gains and losses represent the difference between the proceeds on disposal and
the fair value at the start of the year or cost if purchased in the year. Both realised and unrealised gains
a nd losses in investments are reported wlthln 'Net Gains / (Losse5) on Inve5tmentS" Wlthin the Statement
of Financial Activlties.
2.9 Cash and cash equivalents
Cash and cash equlvalents Includes cash in hand, deposits held at call wlth banks, other short-term hlghly
liquid investments and bank overdrafts.
2.10 Flnanclal Instruments
The Parish only has financial assets and financial liabilities of a kind that qualify as basic financial
i nstruments. Basic financial instru ments are initially recognised at transaction price and subsequently
measured at their settlement value.
2.11
Fund Accounting
Funds are classlfled as elther restricted or unrestricted, defined as fol lows..
Restricted funds are funds subject to specific requirement5 as to theii- use TrNhich may be declarèd by Llie
donor or with their aLSthority or created through legal processes, but still within the wider objects of the
parish.
Endowment funds are funds which have been given on the condltlon that the origlnal capital sum Is not
reduced but the income is used for the purpose defined in accordance with the objects of the parish.
CavanaghKelly"
15

St. Macartin's Cathedral, Enniskillen
Notes to the Financial Statements
For the year ended 31 December 2022
.continued.
Unrestricted funds are expendable at the discretlon of the trustee5 In furtherance of the objects of the
charity. If parts of the unrestricted funds are earmarkeé at the discretion of the trustees for a partlcular
purpose, they are deslgnated as a separate fund. Thls deslgnation has an administrative purpose only and
does not legally restrict the trustees, dlscretion to apply the fund.
2.12 Taxation
As a charity the parish Is not Ilable to Income or Corporation Tax.
Crltlcal accountlng Judgements and estlmatlon uncertalnty
There are no estimates or critlcal accounting Judgements made in the process of preparing the flnancial
statements for the year.
CavanaghKelly"
16

St. Macartin's Cathedral, Enniskillen
Notes to the Financial Statements
For the year ended 31 December 2022
.contlnued.
5. lrtcome
Unrestrlcted Restrlcted Endowment
Funds
Funds
Funds
2022
2022
2022
Total
Unrestrlcted Restrlcted Endowm•nt
Funds
Fund5
Funds
2021
2021
2021
Total
2022
2021
5.1 Donatlong and l¢gacles
Freewlll offerlngs
Plate collectlon5
Harvest collettSons
Glft ald tax rebate
Donatlon5 and legacles
Redecoratlon fund
Mlsslon Outreach
Blshops. Appeal
Dean's Slt Out
Graveyard Wall fund
Fabrlc Fund
Cathedr41 organ fund
Choral Scholarshlp fund
Koof fund
Koof lund - VAT reclalm
Mlscellaneous
147,754
5,804
7,615
33.092
[47,754
5,804
7,615
33,oa?.
26,122
7,680
18,689
2,966
14,470
5,348
23,579
15,281
9,610
2,210
57,315
1,040
378.575
140,570
2,512
140,570
2,512
10,068
62,779
284,768
10,068
?4,000
6,776
37,779
260
26,122
7,680
5,138
2,966
14,470
5,348
23,579
15,281
9,610
2,210
57,315
1,040
170,759
13,551
11,531
1,500
loo
11,531
loo
5,920
3, 100
1,000
266,212
5,920
3, 100
1,000
45
192,697
2,090
321,766
2,135
524,483
207,816
Unr•#trlct•d R•$trlct•d Endowm•nt
Fundi
Fundj
Fund$
Total
Unr•strlct•d R•itrlcted Endowment
Fund•
Fundj
Fund•
Tot41
2022
2022
2022
2022
2021
2021
2021
2021
5.2 Other tr•dlng •¢tlvltl•i
Hlre of hall
Archlve
14, l97
14,197
6,288
850
6,288
Rent of curatage
Rent of dlocesan omce
Carpark Intome
prtntlng and photocopylng
8ook sales
Hlstory Book 5ale5
4,950
6,566
1,260
114
183
337
20,548
4,950
6,566
1,260
114
183
337
20,548
4,92S
1,34S
536
546
120
21,669
4,925
1,345
536
546
120
21,669
Unre$trlcted Re$trlcted Endowm•nt
Funds
Funds
Funds
Total
Unregtrlcted Restrlrted Endowmtnt
Funds
Funds
Fund$
Total
2022
2022
2022
2022
2021
2021
2021
2021
5.3 Envestments
RCB Dlstrlbutlgn
Bank deposlt Interest
Rent Breandrum Court
6,127
6, 127
718
4,800
11,645
5,856
5,856
827
4,800
11,483
718
827
4,800
10,927
4,800
10,656
718
827
UTrre5trlrted Restrlcted EndowmgtTrt
Funds
Funds
Funds
Total
Unrestrlcted Restrlcted Endowment
Funds
Funds
Fund5
Total
2022
2022
2022
2U22
2021
2U21
2021
zozi
5.4 Charltable a¢tlvltl¢s
Speclal Servlce Co11ectlons
17,677
17,677
83
586
669
17,677
17,677
83
586
669
Total Incomo
240 412
189 154
429 566
223 984
323 179
557 183
CavanaghKelly'
17

St. Macartln's Cathedral, Ennisklllen
Notes to the Financial Statements
For the year ended 31 December 2022
6. Expendlture
Unrestricted Restrlrted Endow
Funds
Funds
ment
Funds
2022
Total
unrestricted Restricted Endow
Funds
Funds
ment
Funds
2021
Total
Notes
2022
2022
2022
2021
2021
2021
Charltable activltles
DSocesan a55e5sment
Parlsh Curates
Dlocesan Pastoral
A5SiStant
Wages and salarles
Cathedral bullding and
grounds
Deanery and grounds
Hall and grounds
Other propertles
Charltsble donatlons
Mlsslon out￿aCh
55,Ok9
30,345
55,019
30,345
57,740
57,740
62
23,065
62
io
23,065
22,863
22,863
21,468
8,956
21,586
4,744
361
L39,111
160,579
8,956
21,586
4,744
361
11,332
12,333
9,769
5,481
861
433,466
444,798
12,333
9,769
5,481
861
12,912
14,037
4,521
17,433
L4,037
13,312
12,935
1,500
14,812
12,935
Insurance
Postage, statSonery
photocopying and
computer costs
Mlnlbus expenses
Bank charges
Accounts Independent
examlnatlon
VAT servlce5 regardlng
VAT reclalm
10,471
10,471
2, 179
767
7,362
202
7,564
1,731
778
2,179
767
1,731
778
3,780
3,780
3,600
3,600
600
600
666
2,550
924
615
3,000
6,000
3,780
855
4,401
PAYE servlces
Gratultles and G1ft5
Dean's expense5
Llcences
Bishop's Appeal
Dean's Sit Out
Choral scholarshlp Fund
Books for resale
Repayment of speclal
Mlscellaneous expenses
606
4,180
994
1,589
606
4,180
994
1,589
2,550
924
615
3.000
6,000
3,780
855
3,315
891
784
3,315
891
4,401
784
212,161
168,183
380,344
166,460
444,807
611,267
CavanaghKelly'

St. Macartin's Cathedral, Enniskillen
Notes to the Financial Statements
For the year ended 31 December 2022
.contlnued.
7. Expendlture
Unre$trl¢ted Restrlcted Endowment
Fund$
Funds
Funds
2022
2022
2022
Total
Unr85trlcted Re5trlcted Endowment
Funds
Funds
Funds
2021
2021
2021
Total
2022
2021
7.1 Cathedral bulldlng and grounds
1,518
6,734
¥y
1,518
6,734
tStsy
1,022
3,969
I,iio
1,022
3,969
I,iiv
901
14,481
5,231
Telephone
Flowers
Organ and Cholr costs
Repalrs and malntenance
Graveyard fund
Redecoratlon fund
Roor rund
Capltal eosts Ichalrs, sound
system, Ilghts and screens,
ard rnachlnel
Communlon Wlne
283
9,985
283
9,985
IL,587
881
63,479
50,647
901
14,481
11,587
5,231
881
63,479
50,647
418,084
418,084
356
384
21,468
13,836
14, 192
384
160,579
139,111
11,332
433,466
444,798
Unr•strlct*d Restrlct¢d Endowment
Funds
Funds
Funds
2022
2022
2022
Total
Unrestrlrt•d R•strlct•d Endowment
Funds
Fund$
Funds
2021
2021
2021
Total
2022
2021
7.2 Deanery ynd grounds
Rates
1,511
1,430
3,904
1, 104
1,511
1,430
3,904
1,104
1,493
1,387
2,551
1,031
1,493
1,387
2,551
1,031
Telephone
Repalrs and m3lntenènce
8,956
8,956
L2,333
12,333
Unr•$trl¢ted R¢$trlcted Endowment
Funds
Funds
Funds
2022
2022
2022
Total
UnrestrSet•d R•strlct•d Endowment
Funds
Funds
Funds
2021
2021
2021
Totsl
2022
2021
7.3 Hall and groundg
Electrlclty
5,618
8,508
3,533
2,067
5,618
8,508
3,533
2,067
1.860
21,586
2,038
3,353
1,738
2,640
2,038
3,353
1,738
2,640
Telephone
Repalrs and malntenance
Capltal costs ItabSesl
21,586
9,769
9,769
Unregtrlcted Restrlrted Endowment
Funds
Funds
Funds
2022
2022
Total
Unrèstrlct•d Réstrlci•d Endowment
Funds
Funds
Fund$
2021
Total
2022
2022
2021
2021
2021
7.4 oth¢r prop•rtles
Rates
1,843
1,843
1,821
io
622
1,898
1.130
5,481
1,821
io
622
1,898
1,130
5,481
Repalr5 and rnalntenance
Caplial costs
2,901
2,901
4,744
4,744
CavanaghKelly'
19

St. Macartin's Cathedral, Enniskillen
Notes to the Financial Statements
For the year ended 31 December 2022
.continued.
Galn / (loss) on Investment Assets
2022
2021
Fair value (losses) / gains on RCB investments
Fair value gains on property investments
(17,788)
11,876
29,308
20,337
(5,912)
20,337
The falr value of the RCB Investments IS taken from the RCB market value report as at 31
December 2022. The fair value of the property investments is determined by the Trustees, based
on the Insured value of the properties as at 31 October 2022.
9. Taxatlon
St. Macartln's Cathedral, Ennisklllen Parlsh is recognised as a charlty for the purposes of appllcable
taxation leglslation and is therefore not subject to taxation on its charitable activities.
10. Analysls of staff Costs
2022
2021
Wages and salaric
Employer pension contributions
22,757
308
23,065
22,559
304
22,863
The average number of employees during the year was 2 (2021.2).
ii.
Tangible flxed assets
Bulldlngs
Total
Cost
At l January 2022
At 31 December 2022
2 566 895
2,566,895
2 566 895
2 566,895
Net book value at l January 2022
2 566 895
2 566 895
Net book value at 31 December 2022
2,566,895
2 566,895
Tangible fixed assets are recognised at their deemed cost.
CavanaghKelly'
20

St. Macartin's Cathedral, Enniskillen
Notes to the Financial Statements
For the year ended 31 December 2022
.continued.
12. Investment Properties
2022
2021
At l January
Fair value galn
At 31 December
158,345
138,008
170 221
158 345
The year-end valuation of the investment properties Is based on insurarice value at O¢tober 2022.
13. Investments
2022
2021
At l January
Falr value galn / {loss)
At 31 December
246,642
217,334
228 854
246 642
Investments are stated at their market value.
14. Recelvables
2022
2021
Glft Ald
Taxes repayable
88,925
55,835
707
15. Payables - due wlthln one year
2022
2021
Accruals
Creditors
3,840
3,900
146 633
150 533
16. Analysls of Net Assets Among Funds
Unrestricted
Funds
2022
Restricted
Funds
2022
Endowment
Funds
2022
Total
Total
2022
2021
Tangible Fixed A55ets
Investment Properties
Investments
Current Asset5
Recelvables
Cash at bank and In hand
Payable5
Net Assets at 31 December
2,566,895
170,221
199,318
2,566,895
170,221
228,854
2,566,895
158,345
246,642
29,536
50,227
127,040
39,809
209,400
90,036
336,440
56,542
467,405
150 533
3 345 296
3 109 861
278 745
3 388 606
CavanaghKelly'
21

17. Analysis of reservo funds
Opening
balance
Income
Expenditure
Transfer
between
funds
Closing
balance
General Parish fund
Special Collections
Parish magazine
Bishops, Appeal
Mission outreach fund
Webcam and electronics
Cholr Ilghts
Dean's Sit out
Cathedral chairs
Cathedral paths and garden
Graveyard wall fund
Fabrlc fund
Redecoration fund
Choral Scholarship fund
Minlbus Fund
Flower fund
Cathedral organ fund
Bowls fund
Roof repalr fund
9,969
1,564
15,757
17,677
2,492
2,966
5,138
1,200
2,000
14,470
5,700
300
5,348
23,579
7,680
9,610
181
250
15,281
{4,991 }
{4,40 1 }
{200}
{3,0001
{4,5211
{4,219}
{1,7771
{6,0001
{7,840)
(5,353)
15,382
14,840
2,292
66
617
loo
3,019
223
8,470
2,140
300
4,467
207,359
(8811
239,579
(55,799)
55,799
(63,479)
{3,7801
{2,1791
(2831
{9,985)
5,830
1,998
4,758
4,725
5,296
1,804
{1,804)
59,525
(50,6471
8,878
Total restrlcted funds
257,774
189,154
(168,183)
278,745
Unrestrlcted funds
3,087,522
240,412
(218,073)
3,109,861
Total funds
3 345 296
429 566
386 256
3 388 606
CavanaghKelly"
22