PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUDITORS Cleenish Parish Church Trustees, Annual report and Statement of Rèceipts and Payments and Assets and Liabilities For the year ended 31 December 2025 Charlty Number: 105447 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered loc&rry out audit work and rewLAièd lor a¥¥nye of inve*mEnt bU$￿e$S ath1vit￿$ DIIEUntsd Kirydom tylh8 Institute ol Chartered Attounlants in IreL4nd Page I Cleenlsh Parlsh Churth Annual report and financlal statement5 for the year ended 31 December 202S Contents Pages Contents References and administrative detai15 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 Z Cleenlsh Parlsh Church References and administrative details Year ended 31 December 2025 Charity Name: Bellanaleck/CleenishlClogherlchurch of Ireland Charity ReElStration Number- 105447 Contact Address.. Cleenish Parish Office Cleenish Parish Hall 189 Derrylin Road BeSlanaleck Enniskillen B￿2 2BA Trustees Mrs Claire Balfour Mr Oswald Clements Mrs Shirley Connolly Mr lan Crawford Mrs Rosemary Forde Mr Balfour Hoev Mr Eddie Keys Mr Nigel Keys Mr Leslie Nixon Mr Clive Smyth Mr William Stin50ri Mr Owen Wilson Mrs Janet Dowson Mrs Angela Graham Rev Canon Jennifer Mcwhirter Mr Robert Forde Prlnclpal Office•bearers Clergy: Church Treasurer.. Church Warden- Clergy= Church Warden- People.. Secretary.. Rev Canon jennifer Mcwhirter Mr Robert Forde Mr Owen Wi150n Mr lan Crawford Mrs janet Dowson Independent Examlner Stephanie Stenson FCA Patton Rainey Stenson Limited 6 East Brid8e Street Enniskillen Co. Fermana8h BT74 78T Bankers Danske Bank 24 Townhall Street Enniskillen Co. Fermanagh BT74 7BB Page 3 Cleenish Parish Church Tru5tee< Annual Report for the year ended 31 De￿mber 2025 The trustee5 present the annual report and staiements of Receipts and Payments and Assets and Liabilitie5 for Cleenish Parish Church for the year ended 31 December 2025. Objertives and Activities The charitable purpose of Cleenish Parish Church of Ireland is the advancement of religion. The principal funttton of the Parish of Cleenish is to support the advancement of thè Christian religion by Pfomotin& through the work of the Parish of Cleenish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. BeinB open to and en8a8in8 Wlth 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 Sn ihe pursuit of the advancement of the Christian religion. the Parish of Cleenlsh has custody of property and of records, materials and artefacts of significance to the cultural and reli8lOU5 herita8e and maintenance of which is undertaken by the select vestry of the Paiish of Cleenish. Achievements, PÈrformance & Public 8er)efit aeenish Parish fulfils its task of sharing Christ's teaching locally throu8h our Sunday Services, mission participation and missionary links. Every Sunday at 11.30 am we host a morning Se￿iCe of worshlp and prayer for the benefit of the public and advancement of Christian worship. During the week we offpr pastoral care, help and support for parishioners through home and hospital visits and the conducting of pastoral 5e¥vices. We have provided support to mission and outreach work through donatlons io boih local and international proÈrammes and have missionary links through Crosslinks and CM51. The Parochial Hall enables the Parish to reach oui io a Variety of people within the local area. Our Badiminton club 15 held.,n our Church Hall and offers an opportunlty for 3 variety vl ages t? 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 servlces. The Pari•h Hall continues to avail of grants for commiinity premises suppci by the local district council. The Hall is also tjsed for other orEai'.S¢ltion such as the Bellanaleck Communily Group, Bellanaieck Local History Group. Bellanaleck Brownies. Bellanaletk Pipe Band, I" Bellanal.-k Scout Group and 8eilanaleck Orange Lodge. As well as the othpr activities the Hail is used as an overflow facility for funerals and Servi￿$. The Parisii has given careful consideratioii to the Charity Commission for Northern Ireland'5 guidance on public benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objectives and activities. as well as providing public benefit. Page 4 Cleenlsh Parlsh Church . Trustee< Annual Report for the year ended 31 December 2025 Icontlnuedl Flnanclal Revlew The Receipts and Payments Account is set out on page 7 and the Statement of Assets and Liabilities at 31 December 2025 is included on page 8. The main sources of income were planned giving and freewill offerings. The Flnanclal statements show an ex￿5$ of recelpts over payments of £1.473 for the yeaf and no funds were In deficit at the year end. rhe Rertory was rented at £850 per monlh. Going Concern The trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate fund5 in place to ensure that the Parish can continue its activities and the financial statements for the year ended 31 December 2025 can be signed off as a going concern. Structure, Governance and Management Governing Document and Con5tltutlon of the Ch¢wrfty Chapter 111 of the Constitutlon of the Church of Ireland governs Pariihes and Parochial Organisation. The Select Vestry members are the Charity Trustees RecNltment gndAppolntmentof Select Vestry (Tmsteesj All members of the Church of Ireland who are over ihe age of 18 and are elther resident wlthln the parlsh or Ilve e15ewhpre bJt have been accu5torned member5 of the congregation for at least three months, may register as rnembers of the general vestry gf the paiish, allowing them to attend and vote at meetin8s of the general kestry and to stand for election to the selyt vestry. Meetings of Ihe genoral vestry are held at least once a year. The Select Vestry is elected as nart of this General Vestry meeiing. The Select Vestry mhmbers will hold their positions for period of one ye3r. Sele¢t Vestry members may be reélected annually and there s no limit on the number of terms which may beseryed. P¢7y and remur4TrfGtion The Incumbent is p2id directly LIV the Diocese and receives stipend in accordance iliith fiqures dpproved by the General Synod of the C￿.arch of Ireland. Oryanisotionolstructure The select vestry is re¢ponsible for the day-*.Aay management of the parish. The select vestry tonsiÉts 04 the member of the clerÈy seThing in the parish, the ¢hurchw8rden' the glebe wardens and generally not more than welve other members of the general vestry elected at th• Gener41 Vestry. Page 5 Cleenish Parish Church Trustee< Annual Report for the year ended 31 December 2025 Icontlnuedl The select vestry is chaired by the incumbent or other member of the clergy officiating in the parish. Select vestrv members are responsible for making decisions on matters of general concern 3nd importance to the parish including decidin8 how parish funds are to be applied. The select vestry meets at times fixed by the rnembers or by the diocesan synod. Speeial meetin85 may be onvened at any time by the chairperson or the churchwarden5. In Cleenish Parish the Select Vestry met 7 times during the year and the average attendance was 75%. Compliante with Public 8ènefrt The Parish has given careful consideration to the Charity Commisslon for Northern Ireland's guldance on public benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objective5 and aclivities, as well as providing public benefit. statèment of Trustees, Responslbllltles The tftistees are responsible for preparing the Trustees. Report and the statement of receipts and payrnents and statement of assets and liabilities in accordan￿ with applicable law and regulations. Statement of Trustees. Responslbllltles Icontlnuedl The law applicable to charities in Northern Ireland with Income of le5S than £250.(K)O requires the trustees to prepare a statement of receipts and payments and a ststement of assets and liabillties for each financial year. The trustees are responsible for keeping accounting records that are sufficient to show and explain the Parish's transactions and disclosè with reasonable atturaty at any timè the assets and liabilities of the Parish. Thèy 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 Truscees ev non Jeiinlfer Mcwhlrter (Rector) Mr. Robert Forde (Treasurer) Date.. 2510312026 PRS Patton Rainey I Stenson Limited CHARTEIIED ACCOUNTANTS & REGISTERED AUDITORS Page 6 Cleenish Parish Church Independent Examiners Report to the Trustees of Cleenish Partsh Church I repori on the accounts of Cleenish Parish Church for the year ended 31 December 2025. which are set out on pages 7 tts 14. Respective Responslbllities of Charity Trustees and Examlner As the Charitvs Trustees you are responsible for the prep3ratioTr of the accounts in accordance with the Charities Act (Northern Ireland) 2(X)8. It is rny responsibility to.. examine the BccotJnt5 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 rny attention. Basls of Independent Emaminer's 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 Charitie5 Art. My examination included a review of the accounting reeoids 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 Try5tees concerning any such matters. My Tole is to state whether any materi31 matters have corne to my attention giving me c3U5e to believe.. That accounting records were not kept in accordance with Section 63 of the Charities Act. That the atcounts 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 infornation needed for a proper understandin8 01 rhe accounis to be reached. Independent Examinerfs Report I have c9mpleted my examination and have no concerns in respect of the matters ill to141 listed above and, In connection with following the directions of the Charity Coimmission for Northern Ireland, I have found no matters that reouire drawing to your attention. S Stenson FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Rridge Street BT?4 7BT Date.. 2510312026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regislarthl to caryout auditwoik and regulated l(Ya tange of ￿Ve51m2nI1￿J%Tr&sS acbvth¢s inthe Ufjileo Kingthm by ihe hffiiiu* ol CttarteiedAc(thThtsn15 in Irola Page 7 aeenish Parlsh Church Receipts and Payments Account for the year ended 31 December 2025 Lthrestsqcted Restrlcted Funds Funds 2025 2025 Endowment Funds 2025 Total Fund5 2025 Total Funds 2024 Notè Recei Donation5 & plate collectlon Proceeds from Fund Rai5in8 Events Bank & Deposit interest Investment income Rental of premises Grants Graveyard Fees Other Receipts Receipts from Parish Organisations 44,012 1,679 4,611 1,664 59 11.087 750 45,691 4.611 1.664 76 11,187 750 I,tKJo 1,183 51,033 3.929 1.821 82 12.270 800 600 993 800 17 1,000 1,183 300 Total Recei t5 46,612 19,850 66.462 72,328 Pa Dlocesan CostslA55e55ment Church Runnin8 Costs Glebe Costs Parish Centre Costs Administratlon Costs Charitable Donations Payment5 from Parish Organisations Sundry Expenses Fundraising Costs 33,768 5,263 33.768 12,003 4,647 3,277 3.116 3.500 3Th) 4,378 32,482 5,910 3,192 2.228 3.456 3,090 800 2.758 390 6,740 4,647 550 196 2,727 2.920 3￿j 3,513 865 Total Pa ménts 51,991 l2,998 64.989 54,306 E¥cess of Recelpts over Payments for the year beforè transf•rs 15,3791 6.852 1,473 18,022 Transfers Excess oi Recelpts eful life currently exceeds 50 years. Fixlures and Fittin85 are recoBnised at a cost of renewal basi5. ill InvÈstmeniS Investnient in RCBICIT Unit Trusts are initially reccrded at cost. The market value of investments at 31 December 2025 j £6,721. Page 10 Cleenish Parish Church Notes to the flnanclal ￿ateMentS for the year ended 310ecember 2025 IcontSnuedl L Proceeds From Fundralslng Events Ufire5trlded Restrirted Total 2025 Total 2024 Parish Auction Sale of Firewood BBQ 4,611 4.611 600 3.329 4,611 4,611 3,929 Grants Unrestrlcted Restrlcted Total 2025 Total 2024 FODC- Cornmunity Premises Support Badmlnton Ireland Grant 750 750 675 125 750 750 4. Other Receipts Unrestricted Restrirled Total 2025 Total 2024 Share of expenses- Mullaghdun MagJzine Sales NIE Pole Rent 561 620 561 620 371 620 1,183 1,183 993 Page 11 Cleenish Parlsh Church Notes to the financial statements for thè year ended 31 Decembèr 2025 Itontlnuedl Charitablè Donations Unrestricted Restrirted Total 2025 Total 2024 Clogher Diocese Social Fund N l Hospice Water Drops Partnership Blble Society SAMS Aisling Centre Enniskillen Crosslinks NSPCC Bishops Appeal Red Cross CMSI St john5 Ambulance Poppy Appeal Enniskillen Memorial Orange Society Church of Irèland Family Route Children's Society Women's Aid Open Doors 150 250 300 100 loo 300 100 100 4rx) Icx) 200 loo loo 550 200 50 31K) 100 150 250 300 loo IIK) Iso 250 100 loo 300 i¢J) IcK> loo 400 loo 200 loo loo 550 200 50 300 loo 4CX) 100 200 loo loo 440 200 50 30D loo 3,500 3.500 3.090 Page 12 Cleenlsh Parish Chur¢h Notes to the financial statements for the year ended 31 De￿mber 2025 Icontlnued} Payments frorn Parish Organisations Unrestrkted Restrlcted Total 2025 Total 2024 Badminton Club Hall Mgt. Committee 300 300 3CK) 500 300 300 800 7. Sundry EJ(penses Unrestrlded Restrlrted Total 2025 Totsl 2024 Organist BT Postage Credit Unlon Fees Canon Mcwhirter Expense5 Score Boards Badminton Fees Gifts Communion wine Communion Vei15 700 844 17 700 700 742 20 io 1,000 17 io 1,000 22 523 22 202 84 32 84 860 1,146 3.513 865 4.378 2.758 Fundraising Costs Uii reStrIct￿ Restricted Total 2025 Total 2024 BBQ txpenses 390 39C Page 13 Cleenish Parfsh Church Notes to the financial statements for the year ended 31 Decembèr 2025 (continu￿) 9. Current Accounts and Cash Unrestrlrted Rtstrlcted Total 2025 Total 2024 General Account General FTD 26,366 15.0 26,366 15,OC 6.860 14,608 33,873 2.125 1.366 5,348 10,000 115,546 46,706 Graveyard Maintenance Fund Development Fund Account Bequests Account Hall Management Committee Atcount Badminton Club Rectory Account Rectory FTD 6.860 14,608 33,873 2,125 6.606 15,491 32,463 1.573 1.405 9,829 1.366 5,348 lo,￿0 72,814 42,732 114,073 10. Reconciliation of Cash Funds Unrestrirted Restricted Totsl 2025 Total Cash Funds at Beginning of the year Receipt5 for the Year Payments for the Year Transfer between Funds Total Cash Funds at end of the year 48,111 46,612 151,9911 65,962 19,850 112,9981 114.073 66,462 164,9891 42.732 72.814 115.546 11. Movement In Funds Alljan 2025 Incomlng Resourtès Outgolng RÈ50urtès At 31 Jan 2025 Transfers Endowment funds RCB Unit Trusts 1,598 1.598 1,598 1,598 Restrictetl funds Development Fun4 >ts Fund Hall Development Commltte¢ Fund Rectory Fund Re¥iOry FTD Graveyard Maintenance Fund General Fund 15,491 5,270 1,410 1.106 10,200 16,If31 14,608 33,873 2.125 5.348 io,orxJ 6,860 1.573 9,829 15541 14,6811 iio,0001 10,900 6,606 254 1.610 19,850 11.6101 112,9981 65,962 72.814 Unrestricted funds General Fund General FTD Bauininton Club Fund 46,706 45,802 151,1421 115,0001 15,noo 26.366 15,000 1,366 42.732 117.144 1,405 48.111 115,671 81v 46.612 66,462 18491 151.9911 16',9891 Total funds Page 14 Cleenish Parlsh Church Notes to the financial statements for the year ended 31 December 2025 Icontlnuedl Pur ose5 of Endowrnent Funds Income from the Bequests and Legacies are used for stlpend and general purposes. Pur oses of Restricted Funds The Development fund and the Hall Development Commlttee fund are used for the enhancement of the church premises and facilities. Thè 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 ineome èarnèd from thè rental of the rectory for its maintenance and enhancement. Pur Oses of Desi nat d Fun Badminton Club Fund= The Trustees have Set aside fund5 for use by the Badminton Club. 12. Transactlons wlth the Trustees The parish paid expenses of £4,647 relatin8 to the running costs of the glebe house. The following payments were made to trustees or persons connerted to them-. 3,020 Key5cape 6,110 Nigel Keys I.￿0 Rev McWhirter- expenses 13. Gevernance Costs Jovernance costs of £1,050 were incurred during thn year wh.ich relates to fees paid to Lne accountants and independent examiner. Governance costs are included Wf*hin Administration costs in thè Receipts and Paymènts Accounts.