Cleenish Parish Church Trustee< Annual report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2022 Charity Number: 105447 Page I Cleenish Parlsh Church Annual report and financial statements for the year ended 31 December 2022 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 9-14 Page 2 Cleenish Parlsh Church References and administrative details Year ended 31 December 2022 Charity Name: Bellanaleck/Cleenish/ClogherlChurch of Ireland Charity Registration Number: 105447 Contact Addre5S: Cleenish Parish Office Cleenish Parish Hall 189 Derrylin Road Bellanaleck Enniskillen BT92 2BA Trustees Mr Cecil Brownlee Mr Oswald Clements Mr lan Crawford Mrs Rosemary Forde Mr Balfour Hoey Mrs Janet Dowson Miss Rowena Sheridan Mr Eddie Key5 Mrs Marion Keys- Until 03105/2022 Mr Trevor Kingston Mr Le51ie Nixon Mr Clive Smyth Mr John Desmond Smyth Mr Owen Wilson Mrs Lettie Coulter- From 1110412021 Mr Nigel Keys- From 0310512022 Mrs Angela Graham- From 0310512022 Principal Office-bearers Clergy: Church Treasurer: Church Warden- Clergy: Church Warden- People- Canon Jennifer Mcwhirter Robert Forde Rosemary Forde Leslie Nixon Independent Examiner Stephanie Stenson Rainey FCA Patton Rainey and Associates 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT Bankers Danske Bank 24 Townhall Street Enniskillen Co. Fermanagh BT74 7BB Page 3 Cleenish Parlsh Church Trustees. Annual Report for the year ended 31 December 2022 The trustees present the annual report and statements of Receipts and Payment5 and Assets and Liabilities for Cleenish Parish Church for the year ended 31 December 2022. Objectives and Activities The charitable purpose of Cleenish Parish Church of Ireland is the advancement of religion. The principal function of the Parish of Cleenish is to support the advancement of the Christian religion by prornoting. through the work of the Parish of Cleeni5h 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 Parish of Cleenish has custody of property and of records. materials and artefacts of significance to the cultural and religious heritage and maintenance of which 15 undertaken by the select vestry of the Parish of Cleenish. Achievements, Performance & Public Benefit Cleenish Parish fulfils its task of sharing Christ's teaching locally through our Sunday services, mission participation and missionary links. Every Sunday at 11.30 am we host a morning service of worship and prayer for the benefit of the public and advancement of Christian worship. During the week we offer pastoral care, help and support for parishioners through home and hospital vislts and the conducting of pastoral services. We have provided support to mission and outreach work through donations to both local and international programmes and have missionary links through Crosslinks and CMSI. The Parochial Hall enables the Parish to reach out to a variety of people within the local area. Our Parent and Toddler and Badminton club are usually held in our Church Hall and offer an opportunity for a variety of ages to come together socially. Our activities are open to all for a sm311 fee which is re-invested in the relevant club for future provision of services. Unfortunately, the Parent and Toddler group ceased during the year. the bank account was closed in September 2022 and the balance of £422.38 was donated to the Mothers Union. The Hall is also used for other organisation such as the Bellanaleck Community Group, Bellanaleck Local History Group. Bellanaleck Brownies, Bellanaleck Pipe Band. I" Bellanaleck Scout Group and Bellanaleck Orange Lodge. As well as the other activities the Hall is used as an overflow facility for funerals and services. The Parish ha5 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. Page 4 Cleenish Parish Church Trustees, Annual Report for the year ended 31 December 2022 (continued) Flnanclal Revlew The Receipts and Payments Account is set out on page 7 and the Statement of Assets and Liabilities at 31 December 2022 is included on page 8. The main sources of income were planned giving and freewill offerings. The Financial statements show an excess of payments over receipts of £3,333 for the year and no funds were in deficit at the year end. During the year there were repairs and renewals to the Rectory. Fundraising events and donations helped finance the expenditure and it is hoped the rectory will be rented in the near future. Going Concern The trustee5 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 ended 31 December 2022 can be signed off as 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 (Trustees) 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. Meeting5 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 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 stipend in accordance with figures approved by the General Synod of the Church of Ireland. A new incumbent, Canon Jennifer Mc Whirter, was appointed with effect from February 2023. Orgonlsational 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 members of the general vestry elected at the General Vestry. Page 5 Cleenlsh Parish Church Trustee￿ Annual Report for the year ended 31 December 2022 (continued) The select vestry is chaired by the incumbent or other member of the clergy ctfficiating 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 fund5 are to be applied. The select vestry meets at times fixed by the members or by the diocesan synod. Special meetings rnay be convened at any time by the chairperson or the churchwardens. In Cleenish Parish the Select Vestry met 7 times during the year and the average attendance was 81Y.. Compliance with Public BeneAit 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. 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. Statement of Trustees, Responsibilities {continued) The law applicable to charities in Northern Ireland with Income of less than £250.000 require5 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 other irregularities. Signed on Behalf of the Trustees an Jennifer Mc Whirter (Rertorl Mr. Robert Forde {Treasurerl Page 6 Cleenish Parish Church Independent Examiners Report to the Trustee5 of Cleenish Parish Church I report on the accounts of Cleenish Parish Church for the year ended 31 December 2022. which are set out on pages 7 to 14. Respective Responsibilltles of Charity Trustees and Examlner As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act INorthern Irelandl 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 65{9){bl 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 65{9llb} 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 Charity Trustees concerning any such matters. My role is to state whether any material matter5 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 record5. 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 completed my examination and have no concerns in respect of the matters (11 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. S Stenson FCA Patton Rainey & Associates Chartered Accountants 6 East Bridge Street Enniskillen BT74 7BT Date: Page 7 Cleenish Parish Church Receipts and Payments Account for the year ended 31 December 2022 Unrestrfrted Funds 2022 Restrirted Funds 2022 Endowment Funds 2022 Total Funds 2022 Total Funds 2021 Note Recei Donations & plate collection Proceeds from Fund Raising Events Legacies Bank & Deposit interest Investment income Rental of premises Grants Graveyard Fees Other Receipts Receipts from Parish Organisations 44,218 9,790 15.277 500 41 54.008 15,277 500 41 13 535 46,470 90 200 36 400 135 1.700 1,691 300 4,842 200 1,938 370 200 31,485 370 29.547 Total Recei ts 47,135 55,294 102,429 55,340 Pa ments Diocesan Costs/Assessment Church Running Costs Glebe Costs Parish Centre Costs Administration Costs Charitable Donations Payments from Parish Organisations Sundry Expenses Fundraising Costs 26,568 4.233 4,197 1,710 2.200 3,398 250 753 215 26,568 4.233 4,197 1,710 2.404 3,398 250 62.787 215 29,869 3.982 4,735 2,856 2,210 2,512 46 14,667 204 62,034 Total Pa ments 43,524 62,238 105,762 60.877 Excess of Receipts over Payments for the year before transfers 3,611 {6,9441 (3,3331 15,537) Transfers Excess of Receipts over Payments for the year 3,611 16.9441 13.3331 15,5371 On behalf of the trustees: no nnifer Mc Whirter (Re Robert Forde (Treasurer) Page 8 Cleenish Parish Church statement of Assets and Liabilities as at 31 December 2022 Unrestricted Funds 2022 Restrlrted Endowment Funds Funds 2022 2021 Total Funds 2022 Total Funds 2021 Cash Funds Current Accounts Total Cash Funds io 37,257 37,257 43,366 43,366 80,623 80,623 83.956 83,956 Investment Assets Investments in RCB I CIT Unit Trusts Total Investment Assets 1.598 1.598 1,598 1,598 1,598 1,598 Assets retained for the Parish's own use Parish Hall Glebe House Fixtures and Fittings Total Assets retained for the Parish's 250,000 loo.000 40.000 390.000 250,000 loo,000 40,000 390,000 250,000 loo.000 40,000 390,000 own use On Behalf of the Trustee5 n Jennifer Mc Whirte ctor) Robert Forde (Treasurer) Page 9 Cleenlsh Parish Church Notes to the financial statements for the year ended 31 December 2022 Accounting policies 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) Recelpts 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. {bl Statement of Assets and Liabllltles (il A55ets retainedfor the Parish's own use The assets of the Parish, retained for its own use comprise-_ Church Building and Graveyard Glebe House Glebe Land Fixtures and fitting5 The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP {FRS1021 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 Glebe House is recognised at deemed cost, being the estimated fair value of the property at 31 December 2022. No depreciation has been provided on the glebe house as the current estimated residual value 15 not less than its carrying value and the remaining useful life currently exceeds 50 years. Fixtures and Fittings are recogni5ed at a cost of renewal ba51S. ill Investments Investment in RCB/CIT Unit Trusts are initially recorded at cost. The market value of investments at 31 December 2022 was £5.885. Page 10 Cleenish Parish Church Notes to the financial statements for the year ended 31 December2022 (continued) Proceeds From Fundraising Events Unrestricted Restricted Total 2022 Total 2021 Sale of Firewood Cake Sale Parish Auction Jubliee Event BBQ Concert 195 1,406 8,140 1.811 2.575 1,150 195 1.406 8,140 1,811 2,575 1,150 90 15.277 15,277 90 Grants Unrestricted Restrlcted Total 2022 Total 2021 FODC- Grant for Parish Hall FODC- Recovery Fund 1,191 500 1.691 Other Receipts Unrestricted Restricted Total 2022 Total 2021 Share of expense5- Mullaghdun Magazine Sales NIE Pole Rent Power Nl refund Canon Bridle Presentation Collection Return of Bank Fees Charitable Donation not cashed re 2021 1,336 450 29,547 30,883 450 1,528 391 71 2,850 50 loo 50 loo 1.938 29,547 31,485 4,842 Page 11 Cleeni5h Parish Church Notes to the financial statements for the year ended 31 December 2022 (contlnued) Recelpts from Parish Organi5ations Unrestrlcted Restricted Total 2022 Total 2021 Badminton Club 370 370 370 370 Charitable Donations Unrestricted Restricted Total 2022 Total 2021 Clogher Diocese Social Fund N l Hospice Clogher Diocese Fund St Marks Portadown Bible Society SAMS Aisling Centre Enniskillen Crosslinks QUB Board of Social Responsibility Love for Life NSPCC Bishops Appeal Red Cross Church Army CMSI Food Bank LEMOS St Johns Ambulance Poppy Appeal Mothers Union (Closure of parent & toddler group) 120 250 165 50 loo loo loo loo loo 200 120 250 165 50 loo loo loo loo loo 250 loo loo loo loo 200 200 50 loo 200 loo loo 500 200 237 loo 75 loo 200 loo loo 500 200 316 loo 75 422 loo 200 loo loo 500 200 316 loo 75 422 3.398 3,398 2.512 Page 12 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2022 (continued) Payments from Parish Organisations Unrestricted Restricted Total 2022 Total 2021 Mother and Toddler Group Badminton Club 46 250 250 250 250 46 8. Sundry Expenses Unrestricted Restricted Total 2022 Total 2021 Organist Vestry Renovation Vestry flooring & carpet Presentations Audio System Expenses relating to rectory repairs Credit Union Fees Committee Expenses Petty Cash Balance 600 600 600 7,798 1,200 2,850 2.220 62,028 62,028 loo 53 loo 53 753 62,034 62.787 14,667 Fundraislng Costs Unrestricted Restrirted Total 2022 Total 2021 Queen Jubilee Expenses 215 215 215 215 Page 13 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2022 (continued) 10. Current Accounts and Cash Unrestricted Restricted Total 2022 Total 2021 General Account Development Fund Account Bequests Account Hall Development Committee Account Mother and Toddler Group Badminton Club 36.064 36,064 8,102 33,282 1,982 32,035 15,720 32,742 1,848 538 8.102 33,282 1,982 1.193 37,257 1,193 80,623 1.073 83.956 43,366 11. Reconciliation of Cash Funds Unrestricted Restricted Total 2022 Total Cash Funds at Beginning of the year Receipts for the Year Payment5 for the Year 33,646 47,135 43,524 50,310 55,294 62.238 83,956 102.429 105,762 Total Cash Funds at end of the year 37,257 43,366 80,623 Page 14 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2022 (continued) 12. Movement in Funds Atljan 2022 Incoming Resources Outgoing Resources At 31 Dec 2022 Transfers Endowment funds RCB Unit Trusts 1.598 1,598 1,598 1,598 Restrirted funds Development Fund Bequests Fund Hall Development Committee Fund 15,720 32.742 1,848 50,310 54,614 540 140 62,232 8,102 33,282 1,982 43.366 55.294 62.238 Unrestricted funds General Fund Mother and Toddler Fund Badminton Club Fund 32,035 538 1,073 33,646 46,715 50 370 47,135 42,686 588 250 36,064 1,193 37.257 43.524 Total funds 85.554 102.429 105,762 82,221 Pur oses of Endowment Funds Income from the Bequests and Legacies are used for stipend and general purposes. Pur 05es of Restricted Funds The Development fund and the Hall DeveSopment Committee fund are used for the enhancement of the church premises and facilities. The Bequests fund is held for use at the discretion of the Select Committee for the enhancement of the Parish. Pur oses of Desi nated Funds Mother and Toddler Fund: The Trustees have set aside funds for the use of the Mother and Toddler Group. Badminton Club Fund: The Trustees have set aside funds for use by the Badminton Club. 13. Transactions with the Trustees The parish paid expenses of £4.197 relating to the running costs of the glebe house. The following payments were made to trustees or persons connected to them: 600 J Brownlee- Organist 1.950 E Keys- Grounds maintenance 14,149 N Keys Contract5 Page 15 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2022 (continued) 15. Governance Costs Governance costs of £980 were incurred during the year which relates to fees paid to the accountants and independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts.