PARISH OF SWANLINBAR Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31" December 2024 Charities Number: NIC 105445
Parish of Swanlinbar Annual report and financial statements for the year ended 31 December 2024 Contents Pages Contents References and administrative details of the Charity Trustees, report Independent Examiner5 Report to the Trustees Receipts and payments account Statement of assets and liabilities Notes to the financial statements 9-11 PaRel I
Parish of Swanlinbar References and administrative details Charity Name: Swanlinbar l Kinawlkey / St Paul's / 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 Trustee5 Miss Hazel E Crawford Mrs Margaret Lorna Graham Mr Thomas W Clements Ms Jill Crawford Mrsjemina Wilson Mrs Shirley Hamilton Mr Alan Hassard Miss Jenny Veitch Mr Abraham Veitch Mr George H Miss Averil M Graham Mr George Mackey Breen Mrs Margaret E Crawford Mr Leslie Wilson Mr Steven Crawford 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 Paul's-Clergy- Rev. Simon Donohie Miss Hazel E Crawford Vacant Mr Leslie Wilson Miss Jenny Veitch Mr Kyle Beacom Independent Examiner Mr Thomas S Patton Patton Rainey Sten50n Limited 6 East Bridge Street Enniskillen Co Fermanagh Bankers Ulster Bank Limited 16 Darling Street Enniskillen Co Fermanagh BT74 7ER Page12
Parish of Swanlinbar Trustees. Annual Report for the year ended 31 December 2024 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 2024. Objectives and Artivities 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 promoting, 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. Achlevements, Performance & Public Benefit As a Parish we rneet 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 Making 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 community. Alongside all of this is the regular teaching of the Bible in small Bfoups IGrowth 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 dancinB and bowls which use Church facilities. As a Parish we have provided support to mission and outreach through donations, to both local and international programme5 and have mi55ionary links through Crosslink5 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 activitie5. 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 2024 is included on page 8. The main sources of income were planned giving and freewill offering5. The Receipts and Payment5 Account shows an excess of income over payments on the general funds of £171. When investment income and legacies are included there was an excess of payments over income of £2.171 for the year ended 31 December 2024. PaRe13
Parish of Swanlinbar Trustees, Annual Report for the year ended 31 December 2024 (continued) Going Concern he trustees have reviewed the Porish finonces for the year ahead and are 50tlsfied thot there ore odequote funds in ploce to ensure that the Parish can continue its activities ond the financial statements for the yeor ended 31 December 2024 con be signed off as a going concern". Structure, Governance and Management Governing Document and 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 and Appointment of Select Vestry (Tru5teesJ 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 least 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 Vestrv members may be re-elected 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 a stipend in accordance with figures approved by the General Synod of the Church of Ireland. Organisational Structure 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 churchwardens, the glebe wardens and generally not more than twelve other member5 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 matters of general concern and importance to the parish including deciding 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 churchwardens. In 2024 the Select Vestry met three times during the year and the average attendance wa5 90%. Compliance with Public Benefit The Parish has given careful consideration to the Charity Commission for Northern Ireland's Euidance 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 a5 providing public benefit. Pagc14
Parish of Swanlinbar Trustee5' Annual Report for the year ended 31 December 2024 {continued) Statement of Trustees. Responsibilities The trustees are responsible for preparing the Trustees, Report and the statement of receipt5 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 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 takin8 reasonable steps for the prevention and detection of fraud and other irregularities. Signed on Behalf of the Trustees Trustee I Mrs Jill Crawford Trustee 2 &z Miss Averil Graham Date 22, Januar 2026 PaRe15
PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS REGISTERED AUDITORS 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 2024, which are set out on pages 7 to I l. Respective Responsibilities of Charity Trustees and Examiner As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act INorthern Ireland) 2008. It 15 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 6519llbl of the Charities 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 a150 included consideration of any unusual items or disclosures in the accounts, and seeking explanation5 from you as Charity Trustees 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 wefe not kept in accordance with Section 63 of the Charities 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 information needed for a proper understanding of the accounts to be reached. Independent Examinerfs Report I have complete my examination ancl have no concerns in respect of the matters111 to {41 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.. 22. Januar 2026 CHARTERED ACCOUNTANTS IRELAND Chartered IbxeAdvisers Regislered to carry Out audit work and regulated for a range ol investmgnl business activities in the United KIDgdom by the Institute of Chartered Ac¢ountant5 in Ireland
Parish of Swanlinbar Receipts and Payments Account for the year ended 31 December 2024 Unrestricted Funds 2024 Restricted Funds 2024 Endowment Funds 2024 Total 2024 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 Organisations 27,436 1,397 27,436 1.397 2,000 1,331 2,000 1,331 865 540 375 900 865 540 375 900 Total Recei ts 32,853 2,000 34,853 Pa ments Diocesan CostslAssessment Church Running Costs Grebe Costs Parish Centre Costs Administration Costs Fundraising Costs Charitable Donations Exchange Movement Assets Exchange Movement Current Account Total Pa ments 19.866 2,651 1,443 1.816 4,948 19,866 2,651 1,443 1,816 4,948 1.958 1,958 32,682 32,682 Excess of Receipts over Payments for the year before transfers Transfers Excess of Receipts over Payments for the year 171 2,000 2,171 171 2.000 2.171 Opening Reserves C105ing Reserves 615,847 616,018 86,884 90,884 5,000 5,000 709,731 711,902 On Behalf of the Trustees ,L_ Mrs Jill Crawford Miss Averil Graham Pa%e17
Parish of Swanlinbar Statement of Assets and Liabilities as at 31 December 2024 Unrestricted Fund5 2024 Restricted Funds 2024 Endowment Fund5 2024 Total 2024 Cash Funds Current Accounts Deposit Accounts Total Cash Funds 12.172 12.172 102 788 114 960 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 302,665 206 612 27 302,665 206 612 own use Total Assets On Behalf of the Trustees Mrs Jill Crawford Miss Averil Graham PaRe18
Parish of Swanlinbar Notes to the financial statements for the year ended 31 December 2024 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 (al 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. Ibl Statement of Assets and Liabilities (il Assets retainedfor the Porish's 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 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 information cannot be obtained at a c05t 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 a5 at 31 December 2024. No depreciation has been provided on the Parish Hall buildings as the current estimated residual value 15 not less than it5 carrying value and the remaininE 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 has been provided on the glebe house a5 the current estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years. ii) Investment5 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 investrnents are recorded at cost and are assessed annually for impairment. The Glebe lands are stated at the Trustee's estimate of fair value. PaRe19
Parish of Swanlinbar Notes to the financial statements for the year ended 31 December 2024 Icontinuedl 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 of the year 112.989 34,853 132,8821 114.960 Movement in Funds Atljan 2024 Incomlng Resources Outgolng Resources At 31 Dec 2024 Transfers Endowment funds Income Bonds 5,000 5,000 5,000 5,000 Restricted funds Bequests Hall Fund 76,980 11,904 88,884 2.000 78,980 11.904 90,884 2,000 Unrestrlrted funds General Fund 615,847 32.853 32.682 616.018 615,847 32.853 32.682 616.018 Total fund5 709.731 34,853 32,682 711,902 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. PaRe | 10
Parish of Swanlinbar Notes to the financtal statements for the year ended 31 December 2024 {continuedl 4. Collections for Third Parties 2024 Motherfs Union Bishops, Appeal Royal British Legion Diocesan Church Repair Fund Kilmore Board of Missions 1,182 70 83 83 540 1,958 The above amounts have been included in Receipts for the Year under "Donations & Plate Collections" and in Payments for the year under "Charitable Donations" 5. Transactions with the Trustees The parish paid expenses of £1,443 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. Pa%e | 11