PARISH OF SWANLINBAR
Trustees, Annual report and Statement of Receipts and Payments and Assets and Llabilities
For the year ended 31 December 2023
Charities Number: NIC 105445

Parlsh of Swanlinbar
Annual report and financial Statements for the year ended 31 December 2023
Contents
Pages
Contents
References and administrative details of the Charity
Trustees, report
Independent Examiners Report to the Trustees
Receipts and payments account
Statement of assets and liabilities
Notes to the financial statements
9-11
PaRell

Parish of Swanlinbar
References and administrative details
Charity Name:
Swanlinbar / Kinawlkey / St Paul's l Kilmore / Church of Ireland
(Parish of Swanlinbarl
Charity Registration Number:
NIC 105445
Contact Address:
St Paul's Chapel of Ease
Church of Ireland
12 Stragowna Road
Kinawley
Enniskillen
BT92 4GP
Trustees
Miss Hazel E Crawford
Mrs Margaret Lorna Graham
Mr Thomas W Clements
Ms Jill Crawford
Mr Mervyn Alfred Gould
Mrs Shirley Hamilton
Mr Alan Hassard
Miss Jenny Veitch
Mr Abraham Veitch
Mr George H Graham
Miss Averil M Graham
Mr George Mackey Breen
Mrs Margaret E Crawford
Mr Leslie Wilson
Mr Steven Crawford
Mrs Hannah Wallace
Mr Kyle Beacom
Mrs violet Clements
Principal Office-bearers
Clergy:
Church Treasurer:
Church Warden St Augustine's- Peoples:
Church Warden St Augustine's- Clergy:
Church Warden St Paul's- Peoples:
Church Warden St P3uI'5- Clergy:
Rev. Simon Donohie
Miss Hazel E Crawford
Mr Leslie Wilson
Mr Steven Crawford
Miss Jenny Veitch
Mr Kyle Beacom
Independent Examiner
Mr Thomas S Patton
Patton Rainey Stenson Limited
6 East Bridge Street
Enniskillen
Co Fermanagh
Bankers
Ulster Bank Limited
16 Darling Street
Enniskillen
Co Fermanagh
BT74 7ER
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Parish of Swanlinbar
Trustees, Annual Report for the year ended 31 December 2023
The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for the
Parish of Swanlinbar for the year ended 31 December 2013.
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of the Parish of Swanlinbar is to support the advancement of the Christian religion by promotin&
through the work of the Parish of Swanlinbar 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, the Church of Ireland, Parish of
Swanlinbar 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 the Parish of Swanlinbar.
Achievements. Performance & Public Benefit
As a Parish we meet regularly on a Sunday morning for praise, prayer and hearing the Bible read. All our services are
open to anyone to join in. and we deliberately aim to make them accessible and friendly to visitors and newcomers.
We also aim to make our Services accessible to all ages and backgrounds.
Once a term we run an evening called Moking Sense of Life, which aims to help people from the local area make sense
of the issues they see in the world and experience in their lives and as an introduction to how the Christian faith helps
us understand such issues. These are open to anyone, no matter what background or views on the Christian faith.
We also aim for regular afternoons for families. running a family orientated event. open to anyone in the local
communitv.
Alongside all of this is the regular teaching of the Bible in small groups (Growth Group), pastoral visitation and care, and
training of Church members. During the year various courses were run in the parish. A monthly prayer meeting was
held and 5unday@4 meetings were held to open and explore the Bible together again open to all.
There is a Motherfs Union, who seek to Serve others. We also have a number of social events such as dancing and
bowls which use Church facilities.
As a Parish we have provided support to mission and outreach through donations, to both local and international
programmes and have missionary links through Crosslinks and SAMS.
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 achieve the Parish's objectives and activities. as
well as providing public benefit.
Financial Review
The Receipts and Payments Account is set out on page 7 and the Statement of Assets and Liabilities at 31 December
2023 is included on page 8.
The main sources of income were planned giving and freewill offerings. The Receipts and Payments Account shows an
excess of payments over income on the general funds of £1,871. When investment income and legacies are included
there was an excess of payments over income of £3,564 for the year ended 31 December 2023.
Pa%e13

Parish of Swanlinbar
Trustee￿ Annual Report for the year ended 31 December 2023 (continued)
Going Concern
he trustees hove reviewed the Parish finances for the year ahead ond ore satlsfied that there are odequate fund5 in
ploce to ensure thot the Parish con continue its octivities ond the finuncial Statements for the year ended 31 December
2023 can be signed off us a going concern
Structure, Governance and Management
Governing Document ond Constitution of the Charity
Chapter 111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisation. The Select Vestry
members are the Charity Trustees
Recruitment andAppointment of Select 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 congregation 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 general vestry and to stand for
election to the select vestry. Meetings of the general vestry are held at 5east once a year. The Select Vestry is elected as
part of this General Vestry meeting. The Select Vestry will hold their positions for a period of one year. Select Vestry
members may be re-elected annually and there is no limit on the number of terms which may be served.
Pay and remuneration
The Incumbent is paid directly by the Diocese and receives a stipend in accordance with figures approved by the General
Synod of the Church of Ireland.
Oryani5ationalStructure
The select vestry is responsible for the day to day management of the parish. The select vestry consists of the member
of the clergy serving in the parish, the churchwarden5, the glebe wardens and generally not more than twelve other
members of the general vestry elected at the General Vestry.
The select vestry is chaired by the incumbent or other member of the clergy officiating in the parish. Select vestry
members are responsible for making decisions on matter5 of general concern and importance to the parish including
deciding how parish funds are to be applied.
The select vestry meet5 at time5 fixed by the members or by the diocesan synod. Special meetings may be convened at
any time by the chairperson or the churchwardens. In 2023 the Select Vestry met six times during the year and the
average attendance was 85%.
Compliance with Public Benefit
The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit
to ensure that the actives entered into during the year have helped to achieve the Parish's objectives and activities. as
well as providing public benefit.
Pa%e14

Parish of Swanlinbar
Trustees, Annual Report for the year ended 31 December 2023 (continued)
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the Trustees, Report and the statement of receipts and payments and
statement of assets and liabilities in accordance with applicable law and regulations.
The law applicable to charities in Northern Ireland with Income of less than £250.000 requires the trustees to prepare a
statement of receipts and payments and a statement of assets and liabilities for each financial year.
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 assets and liabilities of the Parish. 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 othef irregularities.
Signed on Behalf of the Trustees
Trustee I
Mrs Lorna Graham
Trustee 2
Miss Hazel Crawford
Date
th
30 October 2024
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Parish of Swanlinbar
Independent Examiners Report to the Trustees of the Parish of Swanlinbar
I report on the accounts of the Trust for the year ended 31 December 2023. which are set out on pages 7 to 11.
Respective Responsibilities of Charlty Trustees and Examiner
As the Charivs Trustees you are responsible for the preparation of the account5 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 6519){b) of the
Charitie5 Act.
state whether particular matters have come to my attention.
Basis of Independent Examinerfs Report
I have examined your Charity Accounts as required under Section 65 of the Charities Act and my examination was
carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under
Section 6519llbl 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 CharityTrustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
That accounting records were not kept in accordance with Section 63 of the Charities Act.
That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements ofthe Charities Act.
That there is further information needed for a proper understanding ofthe accounts to be reached.
Independent Examinerfs Report
I have complete my examination and have no concerns in respect of the matters111 to141 listed above and. in
connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that
require drawing to your attention.
Mr Thomas S Patton FCA
Date".
th
30 October 2024
Pa%e16

Parish of Swanlinbar
Receipts and Payments Account for the year ended 31 December 2023
Unrestricted
Funds
2023
Restricted
Funds
2023
Endowment
Funds
2023
Total
2023
Note
Recei
Donations & plate collection
Proceeds from Fund Raising Events
Legacies
Bank & Deposit interest
Investment income
Rental of premises
Grants
Other Receipts
Receipts from Parish Orgahisations
25,820
799
25.820
799
5,435
278
5,435
278
529
209
393
170
529
209
393
170
Total Recei
ts
28,202
5,435
33,637
ments
Diocesan Costs/Assessment
Church Running Costs
Glebe Costs
Parish Centre Costs
Administration Costs
Fundraising Costs
Charitable Donations
Exchange Movement Assets
Exchange Movement Current Account
Total Pa
ments
19,122
2.569
19,122
2,569
3.148
4,177
3,148
4,177
1057
1057
30,073
30,073
Excess of Payments over Receipts for the
year before transfers
Transfer5
Exce55 of Payments over Receipts for
the year
{1,8711
5,435
3,564
11,8711
5,435
3.564
Opening Reserves
Closing Reserves
639,637
637,766
77,555
82.990
5,000
5,000
722,192
725,756
On Behalf of the Trustees
Mrs Lorna Graham
Miss Hazel Crawford
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Parish of Swanlinbar
Statement of Assets and Llabilities as at 31 December 2023
Unrestrlcted
Funds
2023
Restrlcted Endowment
Funds
Funds
2023
2023
Total
2023
Cash Funds
Current Accounts
Deposit Accounts
Total Cash Funds
13.964
13,964
109 233
Investment Assets
Investments in RCB / CIT Unit Trusts
Investment Properties
5,000
5.000
Assets retained for the Parish's
own use
Parish Centres (Halls)
Glebe House
Total Assets retained for the Parish's
306.956
217 391
524 567
306,956
217 391
524 567
own use
Total Assets
637 766
725 756
On Behalf of the Trustees
Mrs Lorna Graham
Miss Hazel Crawford
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Parish of Swanllnbar
Notes to the financial statements for the year ended 31 December 2023
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
li) Assets retainedfor the Pari5h'5 own use
The assets of the Parish. retained for its own use comprise-.
Church Buildings and Graveyards
Parish Halls
Glebe House
The Church Buildings and Graveyards
The Church Building and Graveyard are deemed to be Heritage assets as defined bythe Charities SORP {FR51021
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.
The Parish Halls
The Parish Halls are recognised in the statement of assets at Trustee's estimate of cost of construction /
acquisition as at 31 December 2023. No depreciation has been provided on the Parish Hall buildings as the
current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds
50 years.
The Glebe House
The Glebe House is recognised in the statement of assets at the Trustee's estimate of deemed cost, being the
estimated fair value of the property at 31 December 2023. No depreciation ha5 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.
ii) Investments
Fixed asset investments comprising investment properties, investments in equities and investment in Unit Trusts are
initially recorded at cost and are then subsequently stated at fair value at each year end date. Investments in unquoted
investments are recorded at cost and are assessed annually for impairment. The Glebe lands are stated at the
Trustee's estimate of fair value.
Pa%e19

Parish of Swanlinbar
Notes to the financial Statements for the year ended 31 December 2023 (continued)
Reconciliation of Cash Funds
Total Cash Funds at Beginning of the year
Receipts for the Year
Payments for the Year
Exchange Movements on Assets
Total Cash Funds at end ofthe year
119,254
22.626
125.0761
116.806
Movement in Funds
Atljan
2023
Incoming
Resources
Outgoing
Resources
At 31 Dec
2023
Transfers
Endowment funds
Income Bonds
5,000
5,000
5,000
5.000
Restricted funds
Bequests
Hall Fund
63,517
12,983
76.500
2,898
99
2.997
1609)
{991
17081
65.806
12,983
78,789
Unrestricted funds
General Fund
660,985
19,573
25.076
764
656,246
660,985
19,573
25,076
764
656.246
Total funds
742,485
22,626
25.076
740,035
Pur
oses of Endowment Funds
Income Bonds with RCB-The Income to be used for general Parish running costs.
Pur
oses of Restricted Funds
Hall Maintenance Fund - to be used for the maintenance of the Parish Halls.
Bequest Fund-The Income to be used for general Parish running costs.
Pa%e | 10

Par5sh of Swanlinbar
Notes to the financial statements for the year ended 31 December 2023 (continued)
Collections for Third Parties
2023
Church in Chains
Bishops, Appeal
Royal British Legion
Diocesan Church Repair Fund
Kilmore Board of Missions
250
86
90
86
545
1,057
The above amounts have been included in Receipts for the Year under "Donations & Plate Collections" and in
Payments for the year under -Ch3rit3ble Donations"
5. Transactions with the Trustees
The parish paid expenses of £133 relating to the running costs of the glebe house which is occupied by the rector.
No trustee received any remuneration or reimbursement of expenses during the year.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by
the charity during the year
6. Governance Costs
Governance costs of £250 were incurred during the year. Governance costs are included within Administration costs
in the Receipts and Payments Accounts.
PaRel 11