THE PARISH OF ENNSII(ILLEN
ST. MACARTIN'S CATHEDRAL ENIYISKILLEN
cItURCH OF tRELAND
AI¥NUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CHARITY NUIVIBER: NIC105443
HASSARD MCCLEMENTS LIMITED
CHARTERED ACCOUNTANTS
AND
REGISTERED AUDITORS
32 EAST BRIDGE STREET
ENNISKILLEN
COUNTY F[RJ￿AGll
BT74 7BT

THE PARISH OF EfANISKtLLEN
ST. MACARTIN'S CATHEDRAL ENNISKILLEN
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR EIYDED 31 DECEMBER 2023
CONTENTS
References and Administrative Details
Trustees. Annual Report
Independent Examiner's Report to the Trustees
Statement of Financial Activities
Statement of Financial Position
Notes to the Financial Statements
9-18

THE PARISH OF ENNISKILLEN
ST. MACARTIN'S CATHEDIL4L ENNISKJLLEN
REFERENCES AND ADMINISTII4TIVE DETAILS
FOR THE YEAR ENDED 31 DEt CEMBER 2023
Charity Registration Number:
NIC105443
Registered Office:
St. Macartin's Deanery
13 Church Street
Enniskillen
County Fernianagh
BT74 7DW
Trustees
Very Rev Kenneth R J Hall, Chair
Mr David P Clarke
Mr Nathan Clyde
Mr Richard G Cochrane
Mrs Linda Corrigan
Mrs Vanessa Elliott
Mr Arnold Graham
Mr David Graham
Mr George Irvine
Mr Noel B Johnston
Mr MJ Ivan Kee
Mrs E Hope Ke
Mrs Linda Kingston
Mr Samuel B mo￿oW
Mr Stephen Richmond
Mr Karl Saunders
Miss Alanna Williamson
Mrs Audrey Williamson
Mr Jonathan W Woods
Principal Office-bearers
Rector:
Honorary Treasurer:
Honorary Secretary:
Church Warden - Rector's..
Church Warden - People's:
Glebe Warden - Rector's:
Glebe Warden- People's..
Very Rev Kenneth R J Hall
Mrs E Hope Kerr
Mr Samuel B mo￿oW
Mrs Vanessa Elliott
Mr Arnold Graham
Mr George Irvine
Mr Noel B Johnston
Independent Examiner
Hassard Mcclements Limited
32 East Bridge Street
Enniskillen
County Fernianagh
BT74 7BT
Bankers
Danske Bank
24 Townhall Street
Enniskillen
County Fernianagh
BT74 7BB
First Trust Bank
2/4 East Bridge Street
Enniskillen
County Fennanagh
BT74 7BT
Page I

THE PARISH OF ENNISKILLEN
ST. MACARTIN'S CATHEDRAL E￿NIS￿LLEN
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present the annual report and accounts for The Parisli of Enniskillen, St. Macartin's Cathedral
for the year ended 31 December 2023.
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of the Christian faith.
The parish objectives are encapsulated in its vision statement which is "St. Macartin's at The Heart of the
Community, Strengthening Commitment, Outreach, Worship and Christian Love"
The principal function of
St. Macartin's Cathedral, Enniskillen is to support the advancement of the Christian religion by promotin
through the work of the parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical,
being open to engaging with society as a whole.
All activities undertaken fiffther the charity's purpose for th¢ Public Benefit.
As a result of activity in the pursuit of the advancement of the Christian religion, the parish has custody of
property and of records, materials and art¢facts of significance to the cultural and religious heritage and
maintenance of which is undertaken by the select vestry of tlie parish.
Achievements and Performance
St. Macartin's Cathedral, Enniskillen, has a clear Anglican identity and during the year 2023 it held 189
services of divine worship of Holy Communion, Morning and Evening Prayer. In addition, Harvest
Thanksgiving, Christmas and Easter are celebrated as well as comTnemoration of significant historical events.
In 2023 the parish held 20 burials, 9 baptisms, 5 weddings and 23 confirn]ations. Pastoral support to
parishioners was provided through the ministy of the Dean and Diocesan Pastoral Assistant.
Public beneftt in St. Macartin's Cathedral Enniskillen in addition to divine worship is achieved through a wide
variety of activities that take place throughout the year in the Cathedral Hall. The groups which meet cater for
all ages and a wide variety of interests. The parish supports those in need with its outreach mission both at
home and abroad.
St. Macartin's Cathedral. Enniskillen has a strong musical and choral tradition with a large Cathedral choir
contributing to the worshiping life of the parish and diocese. The parish provides ministry to young people
in Sunday Lights, Sunday Lights Cafe, Messy Church, and a Confirniation class a5 well and its Rainbows,
Brownies, Guides, Beavers, Cubs and Scouts.
The Mothers, Union provides a meeting opportunity for the 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 and to younger members through the Parenting and Wellness Group.
Three Trustees serve on the Boards of Governors of local schools. In addition the clergy lead assemblies in
local schools.
The parish enjoys very good community relations with all its neiohbouring churches and has a particularly
strong link with 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.
Page 2

Public BenefIt ststement
The expression of the precepts of the Christian religion through the engatrement with the general public, and
in particular with the disadvantaged. the sick, the elderly and the young is a public benefit. This can be
measured and evidenced through increased social integration and pastoral care delivered at the point of need.
The direct benefit of participation in Church life includes the enjoyment of public worship and the giving and
receiving of pastoral ministy, improved understanding of the values relating to civic engagement community
cohesion and providin8 a bridge between diverse groups as well as improved educational outcomes through
the Church's ministry of teaching. The beneficiaries are the general public, and the public valuation of the
benefits can be evidenced through attendance at publio worship, participation in Church governance and
willingness to suppor¢ through contributions, the continuin(y witness of the Church. The wider benefit to the
public will outweigh any detriment arising in the course of Christian outreach. Any private benefit arising out
of the fulfilllment of our Christian ministy or to lay staff is essential to the fulfIllment of the puryose of the
advancement of religion. No Trustee receives remuneration. reward or other private benefit for carrying out
their Trustee responsibility.
The direct benefits flowing from this purpose include the provision of archive reports, public enjoyment of
cultural and historic buildings and artefacts such as the church plate, furnishings and materials as well as an
overall improved appreciation of longstanding Christian heritage. This is demonstrated through on-going
proviston of access to records and the use made of these records in, for example, research and genealogy,
through conservation efforts in respect of records. property and artefacts and the subsequent and continued
requests for a￿esS and use of our materials by wider society. Th¢re is DO harni arising from the Pu￿Ose. The
beneficiaries arc the general public. No private benefIt is received by trustees ￿lfIllIng their 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 incidental to
the ￿lfIl]ment of the purpose.
The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on
public benefit to ensure that the activities entered into during the year have helped to achiev¢ the Parish's
objectives as well as providing public benefit in the year ended 31 December 2023.
The Trustees of the parish confiTm that they have complied with their duty under section 4(b) of the Charities
Act (Northern Ireland) 2008 to have regard to the Charity Commission for Northern Ireland's guidance on
public benefit and that the public benefit requirement has infornied the activities of the charity in the year
ended 31 December 2023.
Financial Review
The Trustees are satisfied that St. Macartin's Cathedral. Enniskillen, remains in a sound financial position at
the year end. The results for the year are set out on page 7 of the accounts.
Reserves Policy
The Trustees do not have a fornial reserves policy" however, they must ensure that the church has sufficient
resources. It is considered good practice to seek to build fInancial reserves which will enable the church to
meet future commitments or unforeseen expenses without a negative impact on the ability to deliver services
in the manner planned. By holding reserves. the church will be able to absorb setbacks and take advantage of
change and opportunity as well as demonstrate a plan for viability beyond the immediate futyre and provide
reliable services over the longer tenn.
Going Concern
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 end 31
December 2023 can be signed off as a going concern.
Page 3

Structure, Governance and Management
Governing Documenl and Constilulion oflhe Charity
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial Organisations. The
Select Vesty members are the Charity Trustees
Recruitment andAppointmeftt ofselecg Veslry
All members of the Church of Ireland who are over the age of 18, contribute a minimum of £50 per annum,
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 Vesty of the parish, allowing
them to attend and vote at meetings of the General Vestry and to stand for election to the Select Vesty.
Meetintrs of the General Vesty are held at least once a year. The Select Vesty is elected as part of this General
Vesty meeting. The Select Vesty WAII hold tlieir positions for a period of one year. Select Vesty members
may be re-elected annually and there is no limit on the number of tenns whtch may be served.
Pay and remuneration
The Rector and Dean, the Curate and the Pastoral Assistant each receive a stipend in accordance with figures
approved by the Clogher Diocese and the General Synod of'the Church of Ireland and details of office and
locomotory allowance.
OrganisaÉional Structure
The Select Vestry is responsible for the day-to-day manaLFement of the parish. In 2023 the Select Vesty
consists of the member of the clergy serving in the parish. the church wardens, the glebe wardens and fourteen
other members of the General Vestry elected at the General Vestry meeting.
The Select Vesty 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 Vesty meets monthly except in January, July and August. Special meetings may be convened at
any time by the chairperson or the churchwardens. In 2023 the Select Vesty met 8 times during the year.
The average attendance was 800/0.
Page 4

Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and regulations.
The law applicable to charities in the Northern Ireland requires the trustees to prepare financial statements for
each fInancial year. Under that law the trustees have prepared the financial statements in accordance with
Generally Accepted Accounting Practice in the United Kingdom (accounting standards issued by the Financial
Reporting Council in the UK, including Charities SORP (FRS 102) ' Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" and promulgated by
the Institute of Chartered Accountants in the United Kingdom and United Kingdom Law). Under that law the
trustees must not approve the financial statements unless they are satisfied that they give a true and fair view
of the state of the affairs of the charity and of the statement of financial activities of the charity for that period.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them Consistently.
make judgments and estimates that are reasonable and prudent.
state whether the financial statements have been prepared in accordance with applicable Accounting
Standards and identify the standards in question, subject to any material departures being disclosed and
explained in the fInan¢ial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to PTesume that the
Parish will continue as a going concern.
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 financial position of the Parish and enable
them to ensure that the financial statements comply with the Charities Act Oqorthern Ireland) 2008, the Charity
(Accounts and Reports) Regulations (Northern Ireland) 2008 and the provision of the Constitution of thc
Church of Ireland. 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.
Statement as to disc105ure to our independent examiner
In so far as the trustees are aware at the time of approving our trustees, annual report:
th¢re is no relevant infomiation of which the independent examiner is unaware. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
inforn]ation and to establish that the independent examiner is aware of that inforn]ation.
Independent Examiner
The independent eKaTniner, Hassard Mcclements Limited have indicated their willingness to continue in
office, and a resolution concerning their reappointment will be proposed at the Annual Easter Vestry
Meeting.
On Behalf of the Trustee
Ve
Chair
Kenneth R J Hall
Mrs E Hope
err
Honorary Treasurer
Samuel B Morrow
Honorary Secretary
tb
Date: 4 March 2024
Page 5

INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF THE PAIUSH OF
ENNISKILLEN
ST. MACARTIN'S CATHEDII4L ENNISKILLEN
We report on the accounts of The Parish of Enniskillen, St. Macartin's Cathedral, Enniskillen for the year
ended 31 December 2023, which are set out on pages 7 to 18.
Respective responsibilities of the charity trustees and independent examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008, the Charities Act (Nortliern Ireland) 2013 and the Charities (Accounts
and Reports) Regulations (Northern Ireland) 2015. The charity's trustees consider that an audit is not required
for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 and that an independent
examination is needed. The Charity is preparing accrual accounts. It is our responsibility to:
Examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.
Follow the procedures laid down in the Eeneral Dire¢tions given by the Charity Commission for
Northern Ireland under section 65(9)(b) of the Charities Act (Northern Iieland) 2008. and
State whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act (Northern Ireland)
2008 and our 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 (Northern Ireland) 2008.
Our 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.
Our role is to state whether any material matters have come to our attention giving us cause to believe.,
l. That accountin4y records were not kept in accordance with section 63 of the Charities Act (Northern
Ireland) 2008.
2. That the accounts do not accord with those aocounting records.
3. That the accounts do not comply with accounting requirements of the Charities Act (Northern Ireland)
2008" and
4. That there is further infonnation needed for a proper understanding of the accounts to be reached.
Independent examiner s statement
We have completed our examination and have no concerns in respect of the matters (l) to (4) listed above and,
in connection with following the Directions of the Charity Commission for Northern Irelan(L we have found
no matters that require drawing to your attention.
HASSARD MCCLEMENTS LIMITED
CHARTERED ACCOUNTANTS
AND REGISTERED AUDITORS
32 East Bridge Street
Enniskillen
County Fennanagh
BT74 7BT
th
Date: 4 March 2024
Page 6

THE PARISH OF ENNISKILLEN
St. MACARTIN'S CATHEDRAL ENNISKILLEN
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restricted
Funds
Funds
2023
2023
Endowment
2023
Total
2023
Total
2022
Note
Income
Donations and legacies
Other trading activities
Investments
Charitable activities
251,687
32,264
13.090
135,220
560
386,907
32,824
13.090
10.457
378.575
21.669
11.645
17.677
10,457
Total Income
297,041
146,237
443,278
429,566
enditure on..
Charitable activities
Total Ex
enditure
252,416
252,416
99.271
99,271
3il,687
351,687
380,344
380,344
Transfers between fund$
Gains / (Losses) on investments
1.739
1,739
(5,912)
Net movement in funds
46.364
46,966
93,330
43,310
Reconciliation of funds:
Total funds brought forward
3,109,861
278,745
3.388,606 3,345.296
Total funds carried fonvard
3,156.225
325,711
3,481,936 3,388,606
Page 7

THE PAIUSH OF ENNISKILLEN
St. IVIACARTIN'S CATHEDRAL ENNISKILLEN
STATEMENT OF FINANCIAL posrrIoN
FOR THE YEAR ENDED 31 DECEMBER 2023
Note
2023
2022
Fixed Assets
Tangible fixed assets
Investment properties
Investments
Total Fixed Assets
2,566.895
182,988
217,826
2,967,709
2,566,895
170,221
228.854
2.965,970
io
Current Assets
Debtors
Cash and cash equivalents
Total Current A55ets
25,943
494,372
520,315
90,036
336,440
426,476
Current Liabilities
Creditors - amounts falling due within one year
Tot81 CredAtors
12
6,088
6.088
3,840
3.840
Net Current assets
514.227
422,636
Total Net Assets
3,481,936
3,388.606
The Funds of the Parish
Unrestricted Funds
General funds
Restricted Funds
Endowment Funds
Total Charity Funds
15
3.156,225
325,711
3,109.861
278.745
15
15
3,481,936
3.388.606
The notes on pages 9 to 18 are an integral part of thes¢ financial statements.
The financial statements on pages 7 to 8 were approved by the Board of Trustees on 4th March 2024
and signed on its behalf by-
Ver
Rev
Chair
enneth R J Hall
Mr$ E Hope Kerr
Honorary Treasurer
Samuel B Morrow
Honorary Secretary
Page 8

THE PARISH OF ENNIs￿LLEN
ST. MACARTIN'S CATHEDRAL ENNISKILLEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
l. Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the
financial statements are as follows..
a) Basis of preparation
Th¢ financial statements have been prepared on a going concem basis in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)),
the Financial Reportincr Standard applicable in the UK and Republic of freland (FRS 102).
The Parish meets th¢ definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at
historical cost and transaction value unless otherwise stated in the relevant accounting policy note(s).
b) Preparation of accounts on a going concerD basis
The parish generally meets its day to day working capital requirements from its annual incorne. The Trustees continually
review the parish's financ¢5 and are satisfied that the Parish has resour¢e5 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.
c) Income
Plate Collections, Freewill Offering5, Graveyard Income, Hall hire and Donations are accounted for on a cash receipts
basis as the amount is collected. Le(racies are included in incoTne in accordance to the terms under which the donation is
made and when the amount can be quantified with reasonable certainty. Incorne received from charitable activies includes
Special Service Collections which are accounted for on a cash receipts basis as the amounts are collected. Miscellaneous
income primarily refers to VAT reclaimed under the Listed Place of Worship VAT Scheme and relates to th¢ roof work
completed over the last number of years. It has also been accounted for under a cash receipts basis.
d) Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third paty, it is probable
that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure ivas incurr¢d.
Page 9

THE PARISH OF ENNISKILLEN
ST. IVIACARTIN'S CATHEDIUL ENNISKILLEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
e) Tangible assets
The assets of the Parish comprise:
- Cathedral building and graveyard
Cathedral Hall
- Deanery
- Curatage
Caretakers I Verger's residence
- 20 Breandrum Court
The Cathedral building and graveyard are deemed to be Heritage assets as defined by the Charities SORP (FRS 102).
These Heritage assets are not included on the balance sheet &s information on the cost or valuation is not available and
such inforn]ation cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish.
The Cathedral hall was built in the 1960's. It is recognised at deemed cost, being the fair value of the propety at 31
Decernber 2018. No depreciation has been provided on the hall as ther current estimated residual value is not less that its
carryino value and the remaining useful life currently exceeds 50 years.
The Deanery and other properties are recognised at deemed cos¢ being the estimated fair value of the propety at 31
December 2018. No depreciation has been provided on these buildings as th¢ current estimated residual value is not less
than its carryincr value and the remaining useful life Currently exceeds 50 years.
Small items of fixtures. fittings and equiment under £1,000 are written off as an expense in the year of purchase.
Investments
Fixed ￿Set investments ¢omprising investment properties, investments in equities and investment in RCB Unit Trusts are
initially recorded at cost and are then subsequently recorded at fair value at each balance sheet date. Investments in
unquoted investments are recorded at cost and are assessed annually for irnpairment. Unrealised gains and losses represent
the difference between th¢ fair value at the beginning 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. Realised gains and losses represent the difference between
the proceeds on disposal and their value at the start of the year, or cost if purchased in the year. Both realised and
unrealised gains and losses in investment are reported within "Net Gains / (Losses) on Investment5" within the Statement
of Financial Activities.
Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks and bank overdrafts.
h) Financial instruments
The Parish only h&s financial assets and financial liabilities of a kind that qualify as basic financial instrument5. Basic
financial instruments are initially recognised at transaction price and subsequently measured at their settlement value.
Page 10

THE PARISH OF ENNISKILLEN
ST. IVL4CARTIN'S CATHEDRAL ENNISKILLEN
NOTES TO THE FINANCIAL sTATEME￿[s
FOR THE YEAR ENDED 31 DECEMBER 2023
i) Funds
Funds are classified as either restricted funds or unrestricted ￿nds, defined as follows.
Restricted funds are fijnds subject to specific requirements as to their use which may be declared by the donor or with their
authority or created throuJ(r legal processes. but still within the wider objects of the Parish.
Endowment funds are fvnds which have been given on the condition that the original capital surn is not reduc¢d but the
incorne is used for the purpose defined in accordance with the objectives of the parish.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of
the unrestricted funds are eamarked at the discretion of the turstees for a particular purpose, they are designated as a
seperate hnd. This designation has an administrative purpose only and does not legally restrict the trustees, discretion to
apply the fund.
j) Taxation
As a charity the parish is not liabile to Incorne or Corporation Tax.
2. Critical accounting judgements and estimation uncertainty
Estimates and judgements made in the process of preparing the financial statements are Continually evaluated and are
based on historical experience and other factors, including expectations of future events that are believed to be resonable
under the circumstances. The Trustees do not consider that there ar¢ any critical judgements made in applying the Parish's
accounting policies or that there are any criti¢al acoounting estimates or assurnption5 which may have a significant risk of
causing a material adjustment to Canying amounts of assets and liabilities within the next financial year.
Page 11

THE PAIUSH OF ENNISKILLEN
ST. MACARTIN'S CATHEDRAL ENNISKILLEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
3. Income
3.1 Donations and legacies
Unrestricted Restricted
Funds
Funds
2023
2023
Endowment
2023
Total
Total
2022
2023
Plate collections
Freewill offerings
Harvest collections
Gift aid t&x rebate
Donations and legacies
Redecoration fund
Mission outreach
Bishops, appeal
Dean's sit out
Graveyard wall fund
Fabric fund
Cathedral organ fund
Choral scholarship fund
Roof fund
Roof Sjnd - VAT reclaim
Grants
County and Western concert
Cathedral bells fijnd
Flower Festival
Miscellaneous
6,965
157.360
8.465
46,731
919
6,965
157,360
8,465
46,731
10,625
5,804
147,754
7,615
33.092
26.122
7,680
18,689
2,966
14.470
5.348
23.579
15,281
9,610
2,210
57,315
9,706
12.867
3,929
13,694
2,040
l2,964
6,029
6.377
12.867
3,929
13.694
2,040
12.964
6,029
6,377
44.775
7,517
15,322
44,775
7,517
15,322
31,247
31.247
1.040
378,575
251,687
135,220
386.907
3.2 Other trading activities
Unrestricted Restricted
Funds
Funds
2023
2023
Endowment
Total
Total
2023
2023
2022
Hire of hall
Rent of diocesan office
CaTpark income
Miscellaneous
21,338
8,208
1.845
873
32,264
21.338
8,208
1.845
1,433
32,824
14.197
4,925
1.345
1,202
21,669
560
560
Page 12

THE PARISH OF ENNISKILLEN
ST. Th(4CARTIN'S CATHEDIL4L ENNISKILLEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
3.3 Investments
Unrestricted Restricted
Funds
Funds
2023
2023
Endowment
2023
Total
2023
Total
2022
RCB distribution
Bank deposit interest
Rent Breandrum Court
6,398
992
5,700
13,090
6.398
992
5,700
13.090
6,127
718
4.800
11.645
3.4 Charitable aetivities
Unrestricted Restricted
Funds
Funds
2023
2023
Endowment
2023
Total
2023
Total
2022
Sp¢¢ial service collections
10,457
10,457
10,457
10,457
17,677
17,677
Total Income
297,041
146,237
443,278
429,566
Page 13

THE PARISH OF ENNISKILLEN
ST. IIIACARTIN'S CATHEDRAL ENNISKILLEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
4. Analysis of Expenditure
Unrestricted Restricted
Funds
Funds
2023
2023
Eudowment
2023
Total
2023
Total
2022
Charitable Activities
Diocesan assessment
Parish curates and pastoral assistants
Wages and salaries
Cathedral building and grounds
Deanery and grounds
Hall and grounds
Other properties
Charitable donations
Mission outreach
Insurance
Printing and postage costs
Minibus expenses
Bank charges
Accounts independent examination
VAT services re VAT reclaim
PAYE services
Grdtuities and gifts
Dean's expenses
Licences
Bishop's appeal
Dean's sit out
Country and Western concert redistribution
Cathedral bells
Graveyard wall
Fabric fund
Choral sponsorship ￿nd
Books for resale
Repayment of special services
Miscellaneous
64,353
40,599
30,389
27,161
10,932
34,774
6,028
64,353
40,599
30,389
35,637
10.932
34,774
6,028
2,177
25.190
14,995
10,882
2,150
744
3,620
55.019
30,407
23,065
160,579
8.956
21,586
4,744
361
17,433
14,037
10.471
2,179
767
3.780
600
666
2.550
924
615
3,000
6,000
8,476
2,177
25,190
14,995
10.882
2,150
744
3.620
168
168
4,738
1,055
1,193
4,000
9.215
7,517
8,960
12.100
2.487
5,150
4.738
1,055
1,193
4,000
9,215
7.517
8,960
12,100
2,487
5,150
3.780
855
4,401
3,569
380.344
9,261
9,261
3,373
351,687
3.373
252.416
99,271
Page 14

THE PARISH OF ENNISKILLEN
ST. TrL4CARTIN'S CATHEDII4L ENNISKILLEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
5. Gain l (loss) on Investment Assets
2023
2022
Fair Value (losses) / gains on RCB investments
Fair Value gains on property investments
{11,028)
12,767
1,739
(17.788)
11,876
(5,912)
The fair value of the RCB investments is taken from the RCB market value report as at 31 December 2023. The fair value
of the property investments is detemiined by the Trustees. based on the insured value of the properties as at 31 October
2023.
6. Taxation
St. Macartin's Catherdral, Enniskillen is recognised as a charity for the purpose5 of applicable taxation legislation and is
therefore not subject to taxation on its charitable activites.
7. Analysis of staff costs
2023
2022
Wages and salaries
Employer pension contributions
Total
29,988
401
30,389
22,757
308
23,065
The average number of employees during the year 2 (2022.. 2).
8. Tangible fixed assets
Buildings
Total
Deemed Cost
At O l January 2023
Additions
Disposal
At 31 December 2023
2.566,895
2,566,895
2,566,895
2.566,895
Net book value at beginning of the year
Net book value at end of the year
2.566,895
2,566,895
2,566,895
2.566.895
Tangible fixed &ssets are reCO￿lSed at their deemed cost.
Page IS

THE PARISH OF ENNISKILLEN
ST. IIIACARTIN'S LATHEI DRAL ENNISKILLEIY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
9. Investment Properties
2023
2022
At beginning of the year
Fair Value adjustment
At end of the year
170,221
12,767
182,988
158,345
11,876
170.221
The year-end valuation of the investment properties is based on insurance value at 31 October 2023.
10. lllvestments
2023
2022
At 01 January 2023
Fair Value adjustment
At 31 December 2023
228,854
(11.028)
217,826
246,642
(17.788)
228,854
11. Debtors
2023
2022
Gift Aid
TLxes repayable
25,307
636
25,943
88,925
90,036
12. Creditors Amounts due within l year
2023
2022
Accruals and other creditors
6.088
3,840
Page 16

THE PARISH OF ENNISKtLLEN
ST. MACARTIN'S CATHEDRAL ENNISKILLEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
13. Financial instruments
The church has the following finan¢ial instrurnents..
2023
2022
Loans and receivables held at amortised cost
Cash and c￿h equivalents
SuT]dry debtors
Other receivables
494,372
25,307
636
520.315
336,440
88,925
426,476
Financial li2bilities measured at amortised cost
Ac¢rua15 and other creditors
6,088
6,088
3,840
3,840
14. Analysis of Net Assets among Funds
Unrestricted Restricted
Funds
Funds
2023
Total
Total
2022
2023
2023
Fixed Assets
Investment Properties
Investments
Curreklt Assets
Cash at bank and in hand
Debtors
Cu￿ent Liabilities
Net assets at 31 December 2023
2,566.895
182,988
189,713
2.566,895
182,988
217,826
2,566,895
170,221
228.854
28.113
196,774
25.943
(6,088)
3,156,225
297,598
494,372
25,943
(6,088)
3.481.936
336,440
90,036
(3.840)
3,388,606
325,711
Page 17

THE PARISH OF ENNISKJLLEN
ST. MACARTIN'S CATHEDRAL ENNISKJLLEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
IS. Funds of the Parish
At 1.01.2023
Income
Expenditure Transfers At 31.12.2023
Restricted funds
General Parish fund
Special Collections
Parish magazine
Bishop's Appeal
Mission outreach fund
Choir lights
Dean's sitout
Cathedral paths and oarden
Graveyard wall fund
Fabri¢ fund
Grant ￿ndIng
Cathedral bells fund
Choral scholarship ￿nd
Flower fund
Cathedral organ ￿nd
Roof repair fund
15,382
14.840
2,292
66
617
223
8,470
300
4,467
207.359
15,390
10.457
2,393
3,929
12,867
(15,398) (11,711)
(8,295)
3,663
17,002
4,685
(4,000)
(25.190)
11,706
223
12,949
300
13,694
(9,215)
2,040
12,964
44,775
l5,322
6.377
(12,100)
(2,487)
5,593
(5,593)
212,243
44,775
6,362
7,057
4.725
2,849
8,878
325.711
(8,960)
(5.150)
5,830
4,725
5,296
8.878
278.745
6.029
(8,476)
146,237
(99,271)
Unrestricted funds
3,109,861
298,780
(252.416)
3,156,225
Totsl funds
3,388,606
445,017
(351.687)
3,481,936
16. Collection for Third Parties
No collections were made on behalf of Third Parties.
17. Payments to Trustees
Payments were rnade to two trustees during the year totaIling £522 for repair work. This work was carried out on nornial
commerciat ternis.
Page 18