Chartered Accountants and Registered Auditors Cleenish Parish Church Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabllities For the year ended 31 December 2023 Charity Number: 105447 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audit work and regulated for a range ol investment business aciivilie5 in the Uniled Kingdom by the Insliluie ol Charterecl Accountants in Ireland Page I Cleeni5h Parish Church Annual report and financial statements for the year ended 31 December 2023 contents Pages Contents References and administrative detai15 of the Charitv Trustees, report Independent Examiners Report to the Trustees Receipt5 and payments account statement of assets and liabilities Notes to the financial statement5 9-14 Page 2 Cleenish Parish Church References and admlnlstrative details Year ended 31 December 2023 Charity Name". Bellanaleck/Cleenish/ClogherlChurch of Ireland Charity Registration Number-. 105447 Contact Address: Cleenish Parish Office Cleenish Parish Hall 189 Derrylin Road Bellanaleck Enniskillen BT92 2BA Trustees Mrs Claire Balfour- From 1910412023 Mr Oswald Clements Mrs Shirley Connolly- From 1910412023 Mr lan Crawford Mrs Rosernary Forde Mr Balfour Hoev Mrs Jacqueline Wylie- From 1910412023 Mr Eddie Keys Cecil Brownlee- To 1910412023 John Desmond Smyth- To 1910412023 Mr Trevor Kingston Mr Leslie Nixon Mr Clive Smyth Mr William Stinson- From 1910412023 Mr Owen Wilson Mrs Janet Dowson Mrs Angela Graham Canon Jennifer- From 0110212023 Rowena Sheridan-To 1910412023 Lettie Coulter- To 1910412023 Principal Office-bearers Clergy: Church Treasurer- Church Warden- Clergy: Church Warden- People: Canon Jennifer Mcwhirter Robert Forde Rosemary Forde Leslie Nixon - Ceased 1910412023 William Stinson- From 1910412023 Independent Examiner Stephanie Stenson FCA Patton Rainey Stenson Limited 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT Bankers Danske Bank 24 Townhall Street Enniskillen Co. Fermanagh Page 3 Cleenlsh Parish Church 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 Cleenish Parish Church for the year ended 31 December 2023. Objettives 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 promoting, through the work of the Parish of Cleenish 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 artefact5 of significance to the cultural and religious heritage and maintenance of which is 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 visits 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 Badminton club is 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 small fee which is re-invested in the relevant club for future provision of services. 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 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. Page 4 Cleenish Parish Church Trustees, Annual Report forthe year ended 31 Deomber 2023 (continued) Financial Revlew 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 Financial statements show an excess of receipts over payments of £15,428 for the year and no funds were in deficit at the year end. The rental of the Rectory started in June 2023 and was rented at £850 per month. During the year the Harvest collection of £4.000 was allocated to establish a restricted fund for the maintenance of the graveyard. A further £1,000 was allocated to this from the Church General Fund. Going Concern The trustees 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 2023 can 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 Appolntment 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 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 receive5 Stipend in accordance with figures approved by the General Synod of the Church of Ireland. Organisationul Strurture 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. Page 5 Cleenish Parish Church Trustees, Annual Report for the year ended 31 December 2023 (continued) 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 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 Cleenish Parish the Select Vestry met 6 times during the year and the average attendance was 70%. Complionce wlth Publlc 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. 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 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 other irregularities. Signed on Behalf of the Trustees ano Jennifer Mcwhi r (Rector) Mr. Robert Forde (Treasurer) Chartered Accountants and Registered Audilors Page 6 Cleenish Parish Church Independent Examiners Report to the Trustees of Cleenish Parlsh Church I report on the accounts of Cleenish Parish Church for the year ended 31 December 2023. which are set out on pages 7 to 14. Respertive Responsibilities of CharityTrustees and Exarniner A5 the Chariws Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: examine the account5 under Section 65 of the Charities Act. follow the procedures laid down in the general direction5 given by the Commission under Section 65{9)Ibl 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 3 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 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. 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 matters11} 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. enson FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen BT74 7BT Date: CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regisler&cJ lo carry oul audit Wofk and regulated lor a range ol Investtnenl business activities in Ihe United Kingdom by the In51ilule ol Chartered Accounianis in Ireland Page 7 Cleenish Parish Church Receipts and Payments Account for the year ended 31 De￿rnber 2023 Unrestricted Funds 2023 Restricted Funds 2023 Endowment Funds 2023 Total Funds 2023 Total Funds 2022 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 46,447 4,850 51,297 54.008 15,277 500 41 13 535 15 io 2,550 1,625 150 4,550 159 61 6,798 174 71 9,348 1,625 150 5,122 200 31,485 370 572 Total Recei ts 55.347 12,440 67,787 102,429 Pa ments Diocesan CostslAssessment Church Running Costs Glebe Costs Parish Centre Costs Administration Costs Charitable Donations Payments from Parish Organisations Sundry Expenses Fundraising Costs 23,589 8,406 23,589 8.406 4,188 3,178 2.865 4,740 800 4.593 26,568 4.233 4,197 1,710 2.404 3,398 250 62.787 215 4,188 3,178 2,680 4,390 300 4,589 185 350 500 Total Pa ments 47.132 5,227 52,359 105.762 Exce55 of Receipts over Payments for the year before transfers 8,215 7,213 15.428 13,3331 Transfers (1.0001 1,000 Exces5 of Receipts over Payments for the year 7,215 8,213 15.428 {3,3331 On behalf of the trustees: ano Jennifer Mcwhirter (Rector) Robert Forde (Treasurer) Date ... Page 8 Cleenish Parish Church Statement of Assets and Liabilities as at 31 December 2023 Unrestricted Funds 2023 Restricted Endowment Funds Funds 2023 2023 Total Funds 2023 Total Funds 2022 Cash Funds Current Accounts Total Cash Funds io 44.472 44,472 51,579 51,579 96,051 96,051 83,956 83,956 Investment Assets Investments in RCB / CIT Unit Tru5t5 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 own use 250.000 loo,000 40,000 390.000 250,000 ioo.ooo 40,000 390,000 250,000 loo.000 40,000 390,000 On Behalf of the Trustees on Jennifer Mcwhirter (Rector) Robert Forde (Treasurer) Page 9 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2023 Accountlng 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) 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 Liablllties (il Assets retainedfor the Parish's own use The assets of the Parish, retained for its own use compri5e:_ Church Building and Graveyard Glebe House Glebe Land Fixtures and fittings The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP {FRS102) These Heritage assets are not included in the statement of assets and liabilities a5 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 2023. No depreciation has 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. Fixtures and Fittings are recognised at a cost of renewal basis. ill Investments Investment in RCBICIT Unit Trusts are initially recorded at cost. The market value of investments at 31 December 2023 was £6.059. Page 10 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2023 (contlnued) Proceeds From Fundraising Events Unrestricted Restricted Total 2023 Total 2022 Sale of Firewood Cake Sale Parish Auction Jubliee Event BBQ Concert 195 1,406 8.140 1,811 2,575 1.150 15,277 Grants Unrestricted Restricted Total 2023 Total 2022 FODC- Jubilee Grant FODC- Hall Revenue 500 1,125 1,625 500 1,125 1,625 Other Receipts Unrestrirted Restricted Total 2023 Total 2022 Share of expenses- Mullaghdun Magazine Sales NIE Pole Rent Power Nl refund Return of Bank Fees Charitable Donation not cashed re 2021 BT Refund Refund re duplicate payments- Bank Error Refund Expenses Overpaid in 2022 1.022 600 1,022 600 30,883 450 2,469 2.469 50 loo 38 421 38 421 572 572 572 5,122 4,550 31,485 Page 11 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2023 (continued) Receipts from Parish Organisation5 Unrestricted Restrirted Total 2023 Total 2022 Badminton Club 370 370 Charitable Donations Unrestricted Restricted Total 2023 Total 2022 Clogher Diocese Social Fund N l Hospice Clogher Diocese Fund St Marks Portadown Bible Society SAMS Aisling Centre Enni5killen Crosslinks QUB Board of Social Responsibility NSPCC Bishops Appeal Red Cross Church Army CMSI Food Bank LEMOS St Johns Ambulance Poppy Appeal Mothers Union (Closure of parent & toddler group) Jones Memorial Primary School Moybrone Pipe Band Cleenish Centre Jones Memorial School Choir Water Drops Open Doors 170 250 200 170 250 200 120 250 165 50 loo loo loo loo loo 200 loo 200 loo loo 500 200 316 loo 75 422 loo loo 200 loo loo loo 200 loo 200 loo 250 loo 200 loo 250 loo 200 300 570 loo loo 200 300 570 loo loo 800 50 150 50 200 loo 4,390 350 1,150 50 150 50 200 loo 4,740 350 3,398 Page 12 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2023 (continued) Payments from Parish Organlsations Unrestricted Restricted Total 2023 Total 2022 Badminton Club Hall Mgt. Committee 300 300 500 250 500 300 500 800 250 8. Sundry Expenses Unrestr icted Restrirted Total 2023 Total 2022 Organist BT Institution Costs Office Reallocation Costs Incumbent Expenses Duplicated payments later refunded Expenses relating to rectory repairs Postage Foreign Exchange Credit Union Fees Committee Expenses Petty Cash Balance 600 640 470 1.405 1,000 421 600 640 470 1,405 1,000 421 600 62,028 io loo 53 62,787 4,589 4,593 Fundraising Costs Unrestricted Restricted Total 2023 Total 2022 Queen Jubilee Expenses 215 215 Page 13 Cleenish Parish Church Notes to the financlal statements for the year ended 31 December 2023 {contlnued) 10. Current Accounts and Cash Unrestricted Restricted Total 2023 Total 2022 General Account Graveyard Maintenance Fund Development Fund Account Bequests Account Hall Management Committee Account Badminton Club 43,570 43.570 5,000 8,535 33.441 1.749 902 36,064 5,000 8,535 33,441 1,749 8,102 33,282 1,982 1,193 902 Rectory Account 2,854 51,579 2,854 96,051 44,472 80,623 11. Reconciliation of Cash Funds Unrestricted Restricted Total 2023 Total Cash Funds at Beginning of the year Receipts for the Year Payments for the Year Transfer between Funds Total Cash Funds at end of the year 37,257 55,347 147,1321 (1.000) 44,472 43,366 12.440 15,227} 1,000 51,579 80,623 67,787 (52.3591 96.051 12. Movement in Funds Atljan 2023 Incoming Resources Outgoing Resources At 31 Dec 2023 Transfers Endowment funds RCB Unit Trusts 1,598 1,598 1.598 1.598 Restricted funds Development Fund Bequests Fund Hall Development Committee Fund Rectory Fund Graveyard Maintenance Fund 8,102 33.282 1,982 600 159 621 7,060 4,000 12,440 167 8,535 33,441 1,749 2,854 5,000 51,579 854 4,206 1,000 1,000 43.366 5.227 Unrestricted funds General Fund Badminton Club Fund 36,064 1,193 37,257 82,221 55,332 15 55,347 67,787 46,826 306 47,132 52,359 11,000) 43,570 902 44.472 97.649 11,0001 0.00 Total funds Page 14 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2023 (continued) Pur oses of Endowment Funds Income from the Bequests and Legacie5 are used for stipend and general purposes. Pur oses of Restritted Funds The Development fund and the Hall Development 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. The Graveyard fund was established to allocate income which is to be used for the maintenance and enhancement of the graveyard. The rectory fund was established to allocate income earned from the rental of the rectory for its maintenance and enhancement. Pur oses of Desi nated Funds 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 £4,188 relating to the running costs ofthe glebe house. The following payments were made to trustees or persons connected to them- 600 J Brownlee- Organist 1,000 Incumbent Expenses 2.300 E Keys Grounds maintenance- Grave & Rectory Grounds 15. Governance Costs Governance costs of £990 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.