PRS Patton Rainey I Stenson Limited CHARTEREO ACCOUNTANT5 S REGISTERED AUOITORS Slavin Parish Church Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2025 Charities Number: 105444 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Rggi51ered tocarryoul audd WQTk and regUlad lor a raro8 ol Inv8strnBni 918$8 •¢tIwiies In tha UnltÈd Kingdom by Ihe Instbtuts ol ChartedAJntan15 in Ireland
Page I Slavin Parish Church Annual report and financial statements for the year ended 31 December 2025 Contents PaÉes Contents Reference5 and administrative details of the Charitv Trustees, report Independent Examiners Report to the Trustees Receipts and payments account Statement of assets and liabilitie5 Notes to the financial statements 9-13
Page 2 Slavln Parish Church References and admirtistrative details Ch3rity Name.. BelleeVSlavinlCIo8herlChurch of Ireland Charity Registration Mumber-. 105444 Contact Address= 20 Ardees Road Enniskillen BT93 3HT Trustees Robert Ovens Edwin Earls Euphemia Gregg Elizabeth Ovens Robert Earls Leslie Gregg Raymond Gregg Doreen Earls 8illy Nelson Florence Ear15 GeorÈe Earls Tom Ovens Jason Gregg John Oven5 Anne Nelson Rev Rebecca Guildea Noel Meehan Gwen Meehan- 0610512025 Glenn Gre88- 0710912025 Prlnclpal Offlce-bearers Clergv.. Church Treasurer: Church Warden- Clergy: Church Warden- People.. Rev Rebecca Guilde Elizabeth Ovens Noel Meehan Tom Ovens Indepen(ient Examiner Stephanie Stenson FCA Patton Rainey Stenson Limited 6 East Bridge Street Enniskillen Co. Fermanagh CT74 7BT BanAers Dan5ke Bank 24 Townhall Street -nni5killen Co. Ferman2aji BT74 7BB
Page 3 Slavin Parish Chur¢h Trustees, Annual Report for the year ended 31 December 2025 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for the Best Church for the year ended 31 December 2025. Oblectlves and Activltles The charitable purpose of the Church OF Ireland 15 the advancement of religion. The principal function of the Parish of Slavin is to support the advancement of the Christian faith by promotin& through the work of the Parlsh of Slavin ihe whole mission of the Church. pastoral. evangelistic, social and ecumenical. Being open to and engaging with society a5 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 faith. the Parish of Slavin has custody of property and ol records, materials and artefacts ol significance to the cultural and religious heritage and maintenance of which is undertaken by the select vestry of the Parish of Slavin. The book of Hebrews encourages us not to forsake the assembling of ourselves together. with that in mind. we as 3 gFOUP of Parishe5,' Garrison Parish, Belleek Parish. Slavin Parish and Kiltyclogher Parish, support and care for all in the group and worship together when the occasioN demands, such as RerneMbran Service. Harvest Thanksgiving Services. Sth Sundays. Christmas Eve and Carol Services. Achievement5. Performance & Public Benefit Slavin Parish has been able to fulfil its task of sharing Chrisvs teaching locally through our Sunday services, mission participation and missionary links. We h05t a morning Service of worship and prayei for the beneftt of the public and advancement of Christian worship at 11.30am on the first and third Sunday of each rnonth. During the week we offer pastoral care. help and support for parishioners through home and h05Pltal visits. We have provided support to Thission and outreach work through donations io both local and international progiamme5 and have missionary links throu8h Cr05slinks and CMSI. Oijr circuil usually holds a bowls club in Melvin View Orange Hall which offers an opportunity lor a variety of ages to come togerher socially. Our Sunday school gives young children the opportunity (o partake in Christian Worship at an appropriate level to enhance their under5tandin8 of Chri5t'5 teachin85. rhe Parish has given careful consideration to the Charity Cornmission for Northern Ireland's guidance on public benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objectives and activities, as well as providing public benefit. Financlal Revlew The main sources of income were planned gVIng and Ireewill offerinEs. The Finants31 statements show 3 surplus of £5,602 for the year and no funds were in deficit ai the year end.
Page 4 Slavln Parlsh Church Trustees, Annual Report for the year ended 31 December 2025 Icontinuedl Goin8 Concern The activities of thè congrÈgation are dependent on the on8oin8 contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at Ihe date of approval of these financial statements to meet commitments which will arise in the year from the date of the signing of this report and subject to the continuing support from its members to fund on an ongoing basis the congregation's cyrrent activities and other financial commitments. Structure, Governance and Management Govemlng Document and Constittstiort oAthe Charity Chapter 111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the Charity Trusteès Recruitment andAppointment of Selert Vestry (Trusteesj All members of the Church of Ireland who are over the age of 18 and are either resident within the parish or live elsewhere but have been accustomed members of the con8re8ation for at least three months, may register as members of the general vestry of the parish. allowing them to attend and vote at meetings of the Beneral vestry and to stand for election to the selett vestry. Meetings of the general vestry are held at least once a year. The Select Vestry Is elected as part of this General Vestry meeting. The Select Vestry members will hold their p051tion5 for a perod of one year. Selert Vestry members may be re-elerted annually and there is no limit on the number of terms which may be served. Pay and remuneratlon The Incumbent is paid directly by the Diocese and receives Stipend in accordan with figures approved by the General Synod of the Church of Ireland. OryunlsotlonulStnKture The select vestry is resDonsiblo for the dav.to-day mariagement of the parish. The select vestryi consists of the member of the clerEV setving in thp parish, the c4urchwarden5, the glebe wBiden5 and generally nnt rnore than twelvè othèr members of the general ilestry elected at the General Vestry. The select vestry is claired by the incumbent or other member of the der8y officiatiig in the pari<h. Select vestry members are responsible foi makifjg decisions on matters of general toneern and importariie to e Pafish includiisg decidÈng how parish funds are to be applied. The select vestry meets at times fixed by the members or by the diocesan synod. Special meetings may be convened at any time by the chairperson or the chUrchWar.ns. In 2025. the Select Vestry met 3 tlmes durlng the ye3r Jnd the average èttendance wa5 88%. Complionce wtth Publlc Benefft The Parlsh has given careful consideratlon to the Charity Commission for Northern Ireland's 8uidaDce on public ..enefit to ensure that the actives entered into during the year h,- ie helped to achieve the Parish's objectives and activities, as well as providing public benefit.
Page 5 Slavin Parish Churth Trustees, Annual Report for the year ended 310ecember 2025 Icontlnuedl Statement of Trustees. ResponsibllStles The trustees are responsible for preparing the Tru5tees' Report and the statement of receipts and payments and Statement of assets and liabilities in accordance with applicable law and reeulations. The law applicable to charities in Northern Ireland with Incorne of less than £250.000 requires the trustees to prepare a statement of recèipts and payments and a statemènt of assets and liabilities for each financial yèar. The trustees are responsible for keeping accounting records thai are sufficient to show and explain the Parish's transactions and disclose with reasonable accuracy at any time the a55et5 and liabilities of the Parish. They are also responsible for safeguarding the asset5 of the Parish and hence for taking reasonable 5tep5 for the prevention and detection of fraud and other irregularities. Slgned on Behalf of the Trustees Rev Rebecca Guildea Elizabeth Ovens {TreasUrI Date= 1710412026
PRS Patton Rainey I Stenson Limited CHARTEPED ACCOUNTANTS S REGISTERED AUDITOR5 Page 6 Salvin Parish Church Independent Examiners Report to the Trustees of Slavin Parish Church I report on the accounts of the Trust for the year ended 310ecember 2025 which are Set out on pa8e5 7 to 12. Respective Responsibilities of Charity Trustee5 and Examiner As the Charity's Trustee5 you are responsible lor the preparation of ihe accounts in accordance with the Charities Act (Northern Irelandl 2(X)8. It is my responsibility to.. examine the accounts under Section 65 of the Charities Act. follow Ihe procedure5 laid down in the general directions given by the Commi55i0n under Section 6519llbl ol the Charities Act. 51ate whether particular matters have come to my attention. Basis of Independent EMaminer'5 Report I have examined your Charity Account5 a5 required under Section 65 ol the Charitie5 Act and my examination was carried out in accordance with the general directions Eiven by the Charity Commission for Norther Ireland under Section 6519llbl ol the Charities Act. My examination included a review of the accounting record5 kept by the Charity and a comparison ol the accounts presented with those records. It also Included consideration of any unusual items or disclosure5 in the account5. and Seeking explanation5 from you as Charity Trustees concerning any such matters. My role 15 to state whethe¥ any material matters have come io my attention givin8 rne cause to believe". That accounting records were not kept in accordance with Section 63 of the Charitie5 Act. That the accounts do not accord with those accounting records. That the accounts do not comply with the accounting requirements of the Charities Act. That there is further informaiion needed lor a proper understanding of the accounts to be reached. Independent Examiner's Report 1 have completed my examination and have no concerns in iespect ol the marters lil to14111sted above and, in connection with following the directions of the Charity Cornmission for Northern Ireland, I have found no matters that require drawing to your attenrion. S Stenson FCA Patton Rainey Stenson Limited Chartèred Accountants 6 East Bridge Street BT74 78T Date.. 17/D412026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Al$t¥8 to¢arryotst atsdh s¥ork and royaled lor a rarye ol Inve5knent bu51ness aciiwwes in the United noffl by Ihe Instituie ol GharteredAccouDlants in Ireland
Page 7 Slavin Parish Church Receipts and Payments Account for the yeaf ended 31 December 2025 UnrestrKted funds 2025 Restricted Funds 2025 Endowment Funds 2025 Total 2025 Totèl 2024 Note Recel ts Donations & plate tollettion Graveyard fee5 Proceeds from Fund Raisin8 Events Investment income Bank & Deposit Interest Other Receipts Grants 21,726 345 22.071 18.009 450 2,580 1.899 12 1,218 100 9.015 10.914 12 1.218 6.981 300 173 3,331 300 6,881 300 Total Recei ts 24,955 16,541 41,496 24,843 Pa ments Diocesan C05t5lA5se55ment Church Running Costs Glebe Costs Parish Centre Cosis Administratitsn Cost5 Charitable Donation5 Sundiy EKpen5es Fundraising Costs 15,613 3.779 1.161 5,646 709 505 967 160 15,613 4.079 7,9S7 5,646 767 505 967 360 15.012 1,665 5,384 300 6.796 58 652 475 1,039 loo 2(X) Total Pa ments 28,540 7,354 35,894 24,327 Excess of Receipts over Payments for the year before transfers 13.5851 9.187 5,602 516 Transfefs Exce55 of Receipts over Payments for the year 13,5851 9.187 5,602 516 On behalf of the trustee5: Rev Reb ea Elizabeth Ovens (Treasurer) Date: 1710412026
Page 8 Slavin Parish Church Statement of Assets and Liabilitie5 35 at 31 Detèmber 2025 Unrestricted Funds 2025 Restricted Funds 2025 Endowment Fund5 2025 Tot31 2025 Total 2024 Cash Funds Current Accounts 95,460 95.460 11,850 11,850 107,310 107,310 101,708 101.708 Total Cash Funds Investment Assèts nvestments in RCB / CIT Unit Trusts Total Investment Assèts 180 Assets retained for the Parish's own use Fixtures and Fittings Total Assets retalned for the Partsh'5 own use On Behalf of the Trustees Rev Rebecca Guildea Eliiabeth Ovens (Treasurer) Date: 1710412026
Page 9 51avln Parlsh Church Note5 to the financial statements for the year ended 31 December 2025 l. Accounting policies Set out below are the principal accounting pollcles which have been adopted in the compilation of the ReiptS and Payments Account and the Statement ol Assets and Liabilitie5 lal Receipts and Payments Account All items of incorne and expendituie included within the Receipts and Payments Account have been accounted for on a cash receipts basis. Ibl Statement of Assets and Liabilities lil Asset5 retalnedlor the Pari5h'5 own use The assets of the Parish. retained for its own use comprise= Church Building and Graveyard The Church Building and Graveyaid are deemed to be Heritage assets as defined by the Charities SORP IFRS1021 These Heritage assets are not included in the Statement of assets and liabilities as information on the cost or valuation is not available and such informarion cannot be obtained at a cost cornmensurate with the benefit to the users of the accounts and to the parish. The Glebe House 15 shared by the urcuit and is recognised ai a deemed cost of £95,000 in the accounts of Garrison Parish. being the estimated fair value of the property at 31 Decembei 2021. No depreciation has been provided on the glebe house as rhe current estimated residual value is not less than it's carrying value and the remaining useful life turrently exceeds 50 years. ill Investments Investment in RCB/CIT Unit Tfusts are initially recorded at cost. The market value of investment5 at 31 December 2025 is £533.
Page 10 Salvin Parish Church Notes to the financial stattments fof thè year ended 31 December 2025 Icontlnuedl Proceeds From Fundfaislng Events 20Z5 Unrestrleted 2024 Restrlcted Unrestricted Restrirted Recycled Clothes Sale of Book5 Sale of Work Country Concert Table Quiz Proceeds Coffee Mornin8lCake Sale Garden Party Catering at RBP & Donations Concert 174 40 1.185 500 225 125 1,260 500 1.402 2.911 2,210 1,992 9,015 970 1.899 1.610 970 other Receipts 2025 2024 Restricted Unrestricted Unrestricted Restrirted Church Magazines NIE Rev. Contribution Insurance Claim Share of Rectory Expenses loo loo 500 2,290 4,089 3,229 loo 6,881 loo 3,231 Grants 2025 Unrestricted 2024 Re5trided Unrestrirted Restrlcted FODC 300 300 300 300 Glebe Costs 202S Unrestrlcted 2024 Restrlcted Unrestricted Restricted General Account Rectory Account 1,161 870 6,796 6,796 4,514 4.514 1,161 870 Expenses paid from the Rectory Account relate to the joint Glebe House for the Parishes of the circuit. The Parishe5 each contribute towards the cost. Expenditure from ihe General Account reflect5 Slavin Parish's share of costs.
Page 11 Slavln Parlsh Church Notes to the financial statement5 for the year ended 310ecèmber 2025 Itontirtuedl Charitable Donations 2025 Unrestricted 2024 Restricted Unrestricted Restricted C.M.S. Bible Society The Royal British Legitsn L.E.M.O.O.S Crosslinks Bishops Appeal 50 so 50 50 25 25 loo 330 50 50 200 505 275 200 Sundry Expenses 2025 Unrestrlcted Restiicted 2024 Unrestricted Restricted Church Reports Magazines Organist Discretionary Fund Harvest Concert Music Father'5 Day & Sunday School Prize5 Bottles of Sherry Presentation to Florence Earls Visiting Preachers Fire Proof Folder Communion Wafers Confirmation Bibles Group of Parishe5 Website Hardcover Bibles FMC Fire Extinguishers Delene Saunderson- Flower Arranger iio loo 200 30 105 i(x) 20D 160 51 14 i(x) 94 20 95 27 76 20 44 200 967 45 200 1,039
Page 12 Slavin Parish Church Notes to the finantial statements for the year ended 31 Dember 2025 Icontlnuedl Current Accounts and Cash 2025 2024 General Account Fixed Term Deposit Building Society Building Society FTD Rectory Account 22.588 33,457 14,415 25,000 11,850 107,310 52.391 32.403 14.251 2,663 101,708 Recontilsation of Cash Funds 2025 2024 Total Cash Funds at Beginning of the year Receipts for the Year Payments for the Year Total Cash Funds at end of the year 101,708 101,192 41,496 24,843 135.8941 124.3271 107.310 101.708 10. Movement in Funds Atljan Z025 Incomin8 Resources Outgoing Resources At 31 Dec 2025 Tfansfer5 Endowment funds RCB Unit Trusts 180 180 180 180 Restrltted funds Rectory Fund 2.663 2,663 16.241 16,241 17,0541 17.0541 11,850 11.850 Unrestrlcted funds General Fund Fixed Deposit Fund 8uildin8 Society Building Society FTD 52.391 32,403 14,251 24.037 1.054 164 128.8401 125,0001 22,588 33.457 14,415 25,000 95.460 25,000 99,045 25,255 128,8401 Total funds 101.888 41.496 135.8941 107,490 Pur oses of Endowment Funds Income from the Bequests and Legacies are used for stipend and general purposes. Pur ose5 of Restricted Funds The Rectory account are funds used for the enhancement of the Church Rectorv
Page 13 Slavin Parish Church Note5 to the financial statements for the year ended 31 December 2025 Itontinuedl 11. Trarbsactions WFth thè Trustee$ The parish paid expenses of £1,161 relating to its Share of expenses for the running costs of the glebe house which is occupied by the rector. No trustee received any remuneration or reimbursement of expenses durin8 the year. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered inro by the charity during the year. 12. Governance Costs Governance costs ol £SIO were incurred during the year which relate5 to fees paid io the independent examiner. Governance costs are included within Administration cost5 in the Receipts and Payments Accounrs.