PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AVDITORS Cleenish Parish Church Trustees. Annual report and Statement of Receipts and Payments and Assets and liabilities For the year ended 31 December 2024 Charlty Number: 105447 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Begistered to carry oul audit work and regulated lor a wge ol inves1n￿t trrtjsiness acti￿tIeS in Ihe Unrted Killgdom by Ihe Institute ol Chartered Accounlants in Ifelatyj Page I Cleenish Parish Church Annual report and financial statements for the year ended 31 De￿mber 2024 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 Parish Church References and administrative details Year ended 31 December 2024 Charity Name: Bellanaleck/aeenish/Clogher/Church 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 Mr Oswald Clements Mrs Shirley Connolly Mr Nigel Keys Mrs Rosemary Forde Mr Balfour Hoey Mr5 Jacqueline Wylie Mr Edwin Keys Mr Owen Wilson Mr Leslie Nixon Mr Clive Smyth Mr William Stinson Mrs Janet Dowson Mrs Angela Graham Rev Canon Jennifer Mcwhirter Mi Ruberl Furde Mr lan Cravrford Principal Office-bearers Clergy.. Church Treasurer". Church Warden- aergy: Church W3rden- People: Secretary: Rev Canon Jennifer Mcwhirter Mr Robert Forde Mr Owen Wilson Mr lan Crawford Mrs Janet Dav￿on 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 BT74 7BB Page 3 Cleenish Parish Church 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 Cleenish Parish Church for the year ended 31 December 2024. 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 promoting, through the work of the Parish of Cleenish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Bein8 open to and engaging with society as a wholc and offering support for those nccding hclp arc fundamental to the prattical 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 is undertaken by the select vestry of the Parish of Cleenish_ Achievements, Performance & Public Benefft Cleenish Parish fulfils its task of sharing Chrisys 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. A community barbeque was organised during the year for parishioners and members of the local community. Our Badminton club is held in our Church Hall and offers 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 Parish Hall continues to avail of grants for community premises support by the local district council. 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 attivities. as well as providing public benefit. Page 4 Cleenish Parish Church Trustees. Annual Report for the year ended 31 December 2024 (continued) 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 offerings. The Financial statements show an excess of receipts over payments ofE18.022 for the year and no funds were in deficit at the year end. The Rectory was rented at £8JO per month. 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 enrlpd R1 necprnhpr 2024 can be signed off as a going concern. Structure, Governance and Management Governing Dorument and Constitution oAthe 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 oASelect Vestry ffrusteesj 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 a5 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 selett 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 Selert Vestry members will hold their positions for period of one year. Select Vestry members may be re*lected annually and there is no limit on the number of terms which may be served. Poy and remuneration The Incumbent is paid direttly by the Diocese and receives stipend in accordance with figures approved by the General Synod of the Church of Ireland. Orgonisational Strurture The select vestry is responsible for the day to day management of the parish. The select vestry consist5 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 Cleenish Parish Church Trustees, Annual Report for the year ended 31 December 2024 (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 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 Cleenish Parish the Select Vestry met 7 times during the year and the average attendance was 75%. Compliance wlth Public Benefrt 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 regulation5. 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 dlso 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 Revc on Jennifer Mcwhirter (Rector) Mr. Robert Forde (Treasurer) Date: l April 2025 PRS Patton Rainey I Stenson Limited CHARTERED ACCOVNTANTS & REGISTERED AVDITORS Page 6 Cleenish Parish Church Independent Examiners Report to the Trustees of Cleenish Parish Church I report on the accounts of Cleenish Parish Church for the year ended 31 December 2024, which are set out on pages 7 to 14. Respective Responssbilities 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 (Northern Ireland) 2008. It is my responsibility to: examine the accounts under Sertion 65 of the Charities Art. follow the procedures laid down in the general directions given by the Commission under Section 65{9}{bl of rhe Charltles Act. State whether particular matters have come to my attention. Basi5 of Independent Examinerfs Report I have examined your C_harity Ar.r.ounts 35 reqiiired under Soction 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 ofthe accounts presented with those records. It also included consideration of any unusual item5 or disdosures 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. 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 ExamTnerfs Report I have completed my examination and have no concerns in respect of the matters (l) to14) 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 stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen BT74 7BT Date: l April 2025 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to carry out audbt worf( and regulaied for a range of invesltnent business aciivities In the United Kingdom by the 1Tr51itute ol Chartered Aceounlants in Ireland Page 7 Cleenish Parish Church Receipts and Payments Account for the year ended 31 December 2024 Unrestricted Funds 2024 Restricted Funds 2024 Endowment Funds 2024 Total Funds 2024 Total Funds 2023 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 OrEani5ations 48,427 2.606 3.929 51.033 3,929 51,297 459 23 1.950 8CKI 600 993 800 1.362 59 10,320 1.821 82 12,270 800 600 993 800 174 71 9.348 1,625 150 5.122 Total Recei 54,052 18,276 72,328 67.787 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 32.482 5.910 32,482 5,910 3.192 2.228 3.456 3,090 800 2.758 390 23,589 8,406 4,188 3,178 2,865 4,740 800 4,593 3.192 2.228 3.260 3.090 300 2.753 390 196 500 Total Pa rnents 50,413 3.893 54.306 52,359 Excess of Receipts over Payments for the year before transfers 3,639 14,383 18,022 15,428 Transfers Excess of Receipts over Payments for the year 3.639 14.383 18.022 15,428 On behalf of the trustees: Canon Jen ifer Mcwhirter {Rector} Robert Forde {Treasurerl April 2025 Page 8 Cleenish Parish Church Statement of Assets and Liabilities as at 31 December 2024 Unrestricted Funds Restricted Endowment Funds Funds 2024 2024 Total Funds Total Funds 2023 2024 2024 Cash Funds Current Accounts Total Cash Funds io 48.111 48.111 65,962 65.962 114,073 114,073 96,051 96,051 Investment Assets Investments in RCB / 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 own use 250.000 loo.000 40.000 390,000 250,000 100,000 40,000 390,000 250,000 loo,000 40,000 390,000 On Behalf of the Trustees Canon ennifer Mcwhirte ector) Robert Forde (Treasurer) Date: l April 2025 Page 9 Cleenish Parish Church Notes to the financial statements for the year ended 31 Deomber 2024 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) 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 (i) Assets retoinedlor the Parish's own use The assets of the Parish. retained for tts own use comprise:_ Church Building and Graveyard Glebe House Glebe Land Fixtures and fittinEs The Church Building and Graveyard are deemed to be Heritage assets as defined by the Charities SORP IFRS102) These Heritage assets are not included in the statement of assets and liabilities as information on the cost or valuation 15 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 SO years. Fixtures and Fittings are recognised at a c05t of renewal basis. ii) Investments Investment in RCB/CIT Unit Trusts are initially recorded at cost. The market value of investments at 31 December 2024 was £6.173. Page 10 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2024 Icontinued) Proceeds From Fundraising Events Unrestricted Restricted Total 2024 Total 2023 Sale of Firewood BBQ 600 3329 3.929 600 3329 3,929 Grants Unrestrirted Restricted Total 2024 Total 2023 FODC-Jubilee Grant FODC- Hall ftevenue FODC- Community Premises Support Badminton Ireland Grant 500 1,125 675 125 800 675 125 800 1,625 Other Receipts Unrestricted Restricted Total 2024 Total 2023 Share of expenses- Mullaghdun Magazine Sales NIE Pole Rent Power Nl refund BT Refund Refund re duplicate payments- Bank Error Refund Expenses Overpaid in 2022 371 620 371 620 1,022 600 2.469 38 421 572 5.122 993 993 Page 11 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2024 (continued) Charitable Donations Unrestricted Restricted Total 2024 Total 2023 Clogher Diocese Social Fund N l Hospice Clogher Diocese Fund Bible Society SAMS Aisling Centre Enniskillen Crosslinks NSPCC Bishops Appeal Red Cross CMSI Food Bank St Johns Ambulance Poppy Appeal Enniskillen Memorial Orphan society Jones Memorial Primary School Moybrone Pipe Band Cleenish Centre Church of Ireland Family Rout Children's Society Jones Memorial School Choir Women's Aid Open Doors 150 250 150 250 170 250 200 loo loo 200 loo loo 250 loo 100 100 3¢X) ICM) Icrf) 400 loo 200 loo loo 300 loo loo 400 loo 200 200 300 loo iuu loo loo 440 loo iuo 570 1.150 50 150 200 200 50 200 50 50 300 100 300 loo 3.090 loo 4,740 3,090 Page 12 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2024 (continued) Payments from Parish Organisations Unrestricted Re5trirted Total 2024 Total 2023 Badminton Club Hall Mgt. Committee 300 300 500 800 300 500 800 500 soo 300 7. Sundry Expenses Unrestrirted Restrirted Total 2024 Total 2023 Organist BT 700 742 700 742 600 640 470 1,405 1,000 421 Institution Costs Office Reallocation Costs Incumbent Expenses Duplicated payments later refunded Postage Foreign Exchange Credit Union Fees Canon Mcwhirter Expenses Badminton Fees Gifts 20 20 io iooo 202 84 2.758 io iooo 202 84 2,753 4,593 Fundraising Costs Unrestricted Restrirted Total 2024 Total 2023 BBQ Expenses 390 390 390 390 Page 13 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2024 (continued) Current Accounts and Cash Unrestricted Restricted Total 2024 Total 2023 General Account Graveyard Maintenance Fund Development Fund Account Bequests Account Hall Management Committee Account Badminton Club 46.706 46,706 6.606 15,491 32.463 1.573 1.405 9,829 113.873 43,570 5,000 8,535 33,441 1,749 902 6.606 15,491 32.463 1.573 1,405 Rertory Account 9,829 65.962 2,854 96,051 48.111 10. Reconciliation of Cash Funds Unrestri(ted Restricted Total 2024 Total Cash Funds at Beginning of the year Receipts for the Year Payment5 for the Year Transfer between Funds Total Cash Funds at end of the year 44,472 54,052 {50,4131 51,579 18,276 {3.8931 96,051 72,328 154.306} 48,111 65.962 114.073 11. Movement in Funds Atljan 2024 Incoming Resources Outgoing Resources At 31 Dec 2024 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 8,535 33,441 1.749 2.854 5,000 51.579 4,929 1.212 329 10.200 1.606 18.276 163 2.190 12,1901 15001 15.491 32,463 1,573 9.829 6.606 65,962 3,225 3.393 15001 Unrestricted funds General Fund Badminton Club Fund 43.570 902 44.472 97,649 52.241 I,oio 53.251 72,378 49,905 207 50,112 53,505 800 13001 500 46,706 1,405 48,111 115.671 Total funds Page 14 Cleenish Parish Church Notes to the financial statements for the year ended 31 December 2024 (continued} Pur oses of Endowment Funds Income from the Bequests and Legacies are used for stipend and general purposes. Pur oses of Restricted 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 enhancemeni 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 Fund5 Badminton Club Fund- The Trustee5 have set aside funds for use by the Badminton Club. 12. Transactions with the Trustees The parish paid expenses of £3.192 re13tine to the runnine costs of thp elpbp hrJu£p.. Thp. following paymp_nts wore made to trustees or persons connected to them= 2.950 Keyscape 1.000 Rev McWhirter- expenses IS. Governance Costs Governance costs of £1050 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.