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 Pae12
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 PaRe15
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 Pae17
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 PaRe18
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