Derryvullen North Parish Church of Ireland
Trustees. Annual Report
Year ended 31 December 2023
The trustees presenl their report and the unaudited fjnancial statements of the charity for the year ended
31 Decernber 2023.
Reference and administrative detalls
Registered charity name
Dcrryvullen North Parisb Church of Ireland
Charfity registration number
Ntcl 05474
Principal office
The trustees
Archdeacon Canon Thompson
Mr E H Mvore
Mr N Hunter
Mr D Robinson
Mi's A Stubbs
Mr N Scott
Mrs l Gibson
Mr S Johnslnn
Mr R Walker
Mr S Allisfrr
Mr R Coulter
Mr R Allen
Mi" M Hunter
Mrs M Humes
Mrs V Hughes
Mr D Dunlop
Company secretary
Independ8nt examlner
Mr E H Moore
Crudden Dolan Ltd
23-25 Darling Street
Enni.skillen
Co Fernian4oh
BT74 7DP

Derryvullen North Parish Church of Ireland
Trustees. Annual Report
Year ended 31 December 2023
Objectlves and Activities
The charitable purpose of the Church of Ireland 18 the advanceinent of religion. The principal function of Derryvullen
North Parish Church is to support the advdncement of the Christian religion by promoting, through ihe work of
Derryvullcn North Parish Church the wholc mission ot the Church. pastoral. evangelistic: social and ecumenical.
Being open to dnd engaging with society as a whole. and offering support for tho.se needing help are fundamental
the practical delivery of the benefils of Christianity. The objective of our Parish is to advance the mi.ssion of the
Christian Church. through worship.. service, and fellowship. These objectives are carried out through mission and
pa.8toral activities. The principal activitie8 of the Church are public wor8hip and the spiritua] development of its
members.
In carrying out its objectives the Church depends uwn the contribution, both human and material. of many volunteers
from the parishioners. Activities carried out include contiibutions preparatory to and during worship, service on the
Select Vestry and through group activities, the maintenance of premises and fabric. and a variety of pastoral and
social activities. These contributions are all highly valued and all members of the congregation are encouraged to,
and many do, participate in them.
As a result of activity in the pursuit of the advancement of the Clllistian religion, Derryvullen North Parish Cburch
has custody of property and of r￿OrdS, materials and artefacts of significance to the cultura] and religiou.s heritage
and maintenanLc of which is undertaken by the select vesty of Deryvu]Icn Noith Parish Church
Achievements, Perfornlance & Publie Bendlt
Thc Parish has given careful consideration to the Charity Conirnission for Northern Ireland's guidance on public
benefit to ensurc that the activities entered into during the year have helped to achieve the Parish's objectives and
aclivities, as well as providing public benefit.
Derryvullen North Parish Church fulfils its objectives through the weekly Sunday Seivices- including
Holy Communion, Morning Prayer (in both forn]al and more inlonnal versions). and Services of the
Word. Services are led by the Incumbent with the .8upp)rt of a P<wish Reader as well a8 a group of
Parishioners who assist with Readings and occasionally Intercessions. A dedicated and skillful ￿"0up of
people decorate the sanctuary each week and thi's helps enhance the space and time togcther.
The Parish offers pastoral care and supw)rt where possible to all &ssociated with the Parish and who
wish to avail of it. This includ&s ongoing pastoral care and also special support linked with crises or
pastoral emergency. In all of this the Incumbent is assisled by a Diocesan Pastoral A8S18tant. Pastoral
Care is carrted out through horne visits. hospital and nursing home visit well &$ the administration of
Holy Communion to the sick, elderly and housebound.
The Parish offers liturgical and pastoral support through the Occ&sional Offjce baptisni confirmation,
marriage, ministry to thc sick, burial of the dead.

Derryvullen North Parish Church of Ireland
Trustees. Annual Report
Year ended 31 December 2023
There is a very active Sunday School in the P¥￿Ish that currently has 46 on the roll. As well as being
part of the Sunday School, the young people also make specific contiibutions to the many services
thi'oughout ihe year. Thei'e i.s also an annual Children's Day Celebration Scrvice and also a marking
of Mothcring Sunday Fath¢rs Day.
An important element of the ministy of the Sunday Sch￿1 is helping coordinate the collection of
gifts for a local Food Bank.
The major festivals of the Liturgical Year are observed and celebi.afrd including: Harvest,
Christmas, E&strr and Remernbrance Day. Highlights of these occ&sions are the Harvest
Thanksgiving with the abundant decorations and the Sunday evening Harvest Supper. The
Midnight Celebration of Holy Communion at Christmas is also a very wpulrfu" and well loved
Service.
Thei"e are also the following groups: Boy.s' Brig¢ide, B()wling Club, Choir, Walking &'oup,
Catering Group and, in conjunction with the parish of Castle Archdale. the Mother%. Union and
also a Women'8 Group. Thesc offer a variety ot social occasions and opportunities tor ministry ￿]d
service in the course of ihe year. A specific role of one of the Mother's Union office holders is to
be a support to those rncmbers who are housebound.
A ncw group for the church and community thai has been established this past year is the Craft
Group, meecing weekly for most of the year in the parish centre, Irvinestown. This brings together
people to enjoy their craft work in a context of friendship and convei3ation.
The montlLly Shoppers, Service continues in the parish centre and it aIso provides a space for
friendship and conversation.
The Parish is also represented in the wider community by the involvement of the Rector as a
member of the Board of Governors of the local (Irvine8town) Primary School. He alsc) regularly
leads assemblies in the School.
Going Concern
The tnlstees have reviewed the budgets for the year ahead and are satisfjed that there are adequate funds
in place to ensure that the Parish can continue it.4 activitics and the financial statements foi. the ye￿. end
2023 can be signed off as a going concern
Strncture. Governance and Management
Governing Document and Constitution of the Charity Chapter Ill of the Constitution of ihe Church of
Ireland governs Parishes and Parochial Organisation. The Select Vesty members are the Charity
Trustees
Recruitment and Appointment of Select Vestry
All members of the Church of Ireland who are over the age of18 and are either resident within ihe parish
or live elsewhei"e bui have been accustomed Membe￿ of the congregation foi" at least three monlhs, may

Derryvullen North Parish Church of Ireland
Trustees. Annual Report
Year ended 31 December 2023
register as members of the general ve.stry of the paTish, allowing them to attend and vote at meetings of
the general vestry and to stand for election to the select vcsty. Meetings of the general vesty are lield
at le<￿t once per annum. The Sel¢ci Vestry is electcd as part of this General Vestry meeting. The Selecl
Vestry will hojd their positions for a PeTiIMI of one year. Select Vestry members may be re-elected
annually lind there is no limit on the number of ternis which May be served.
Payment and remuneration
The Incumbent serves both Denyvullen Noith Parish and Deryvullen North &$ a ￿'ollped Cure and
receive.q a 8tipend, office and locomotory allowances in accordance with fjgures approved by the
General Synod of the Church of Ireland.
Organlsatlonal Structure
The seleci vesiry 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 warden,s and generally
not more than twelve other members of the general vestry elected at the Annual General Vestry.
The select vestry is chaired by the incumbent or olher member of the clergy offlciating in the parish.
SelcLt vcsty members arc rcsponsible for making decisions on matters of gcnerdl concern and
importance to ihe parish including deciding how parish fund8 are io be applied.
The Select Vestry meets at times fixed by thc mcmbers or by the diocesan synod.
Thc trustees, annual report was approved on 8 May 2025 and signed on behalf of the board of trustees
by..
Archdeacon Canon Thompson
Tru.8lee
Mrs l Gibson
Tru,%tee

Derryvullen North Parish Church of Ireland
Independent Examiner's Report to the Trustees of Derryvullen North Parish
Church of Ireland
Year ended 31 December 2023
I report to the trustees on my examination of the financial siatements of Derryvullen North Parish
Church of Ireland ('the chaTity') for the year ended 31 December 2023.
Responsibilities and b&sis of report
As the trustees of the charity you are reswnsible for the preparation of the financial statements in
accoidauce with the requirements of the ch¢￿itieS Act (Northern h"eland) 2008 (the '2008 Act,). You
are ,satisfied that your charily is not required by charity law to be audited and have chosen inslead to
have an independent examination.
I rcport in respect of my examination of the charity's financial statements &s carried out under section
65 of the 2008 Acc. In carying out my examination I have followed the general Directions given by the
Charity Commi.q.qion for Northern Ireland under section 65(9)(b) of the 2(M)8 Act.
Independent exan)iner's statement
Since the charity's gross incorne exceedcd £2.50:000 your examincr must be a member of a body listed
in .8ection 65 of the 2008 Acl. I confimi that I am qualified lo underlake ihe exainination because I am
a member of the Inststute of Chartered Accountants in England Wales (ICAEW). which is one of
the listed bodies.
I have completed my examinatlon. I confirni that no matters have come to my attention in connection
with my ¢xaminaiion giving me Cause lo bclieve that in any material respecl:
accounting records were not kept as required by with section 63 of the 2008 Act, or
the fjnancial statements do not accord with those records; or
the financial statements do not comply with the accounting rcquiremcnts of the 2008 Act. or
the financial statements do not comply with the applicabje requirements concerning thc form
and content of accounts set. out in the Charities (Accounts and Rcports) Regulation.8 2008
other than any requiremeni ihat the accounLs give a 'true and fair, view which 18 not a nialter
considered as part of an independent examination.
I confirni that there are no other matters to which your attention should be drawn to enable a proper
under.standing of the accounts to be reached.
Signed.. 14th May 2025
Catherine Crudden
For and on behalf of
Cruddcn Dolan Limited
23-25 Darling Street
Enniskillen
C.0 Fcrnianagh
BT74 7DP

CHARITY NUMBER: NIC105474
Derryvullen North Parish Church of Ireland
Unaudited Financial Statements
31 December 2023
CRUDDEN DOLAN LTD
Chartered accountants
23-25 Darling Street
Enniskillen
Co Fermanagh
BT74 7DP

Derryvullen North Parish Church of Ireland
Financial Statements
Year ended 31 December 2023
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Derryvullen North Parish Church of Ireland
Trustees. Annual Report
Year ended 31 December 2023
The trustees present their report and the unaudited financial statements of the charity for the year ended
31 Decenther 2023.
Reference and administrative details
Registered charity name
Derryvullen North Parish Church of Ireland
NICI 05474
charity registration number
Principal office
The trustees
Archdeacon Canon Thompson
Mr E H Moore
Mr N Hunter
Mr D Robinson
Mrs A Stubbs
Mr N Scolt
Mr.8 I Gibson
Mr S Johnston
Mr R Walker
Mr S Allister
Mr R Coulter
Mr R Allen
Mr M Hunter
Mi'.$ M Humes
Mrs V Huohes
Mr D Dunlop
Mr E H Moore
Company secretary
Independent examlner
Crudden Dolan Ltd
23-25 Darling Street
Enniskillen
Co liennanagb
BT74 7DP

Derryvullen North Parish Church of Ireland
Trustees, Annual Report
Year ended 31 December 2023
Objectives and Activities
The charitable purpose of the Church of trelaud is the advancement of religion. The pIincipal fLmCtion of Deiryvullen
North Parish Church is to support the advanc¢mcnt of the Christian religion by promoting, through the work of
Dcrryvullen North Parish Church the whole mission of the Church. pastoral, evangelistic, social and ecumenical.
Being open Io (￿d engagino with society as a whole, and offering support for those needino help are fundamental
the practicdl delivery of the bcncfits of Cbristianity. Thc objective of our Parisb is to advance the mission of the
Christian Church, through worship, servi￿. and fellowship. These objectives are carried out through mission and
pastoral activities. The principal activities of the Church are public worship and the spiritual development of its
members.
In C￿rying out its objectives the Church depends upon the contribution. both human and material, of rnany volunEeis
trom the parishioners. Activities carried out include contributions preparatory to and during wor.ship.. service on the
Select Vestry and through group activities, the maintenance of Premises and fabric, and a varieiy of pastoral and
social activities. These contributions are all highly valued and all members of the congregalion are encouraged to.
and many do, participate in them.
As a re8uIt of activity in the pursuit of the advancement of the Christian religion, Derryvullen North Pari,sh Church
has custody of property and of records. malerial.s and artefd"CLs of significance lo the culiui'al and religious heiitage
and maintenance of which is undertaken by the select vesty of Derryvullen North Parish Church
Achlevements, Perforniance & Public Benefit
The Parish ha.s given carcful 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
activities, a,$ well as providing public benefit.
Denyvullen North Parish Church fuifils its objectives throuoh the weekly Sunday Services
including
Holy Communion, Motning Prayer {in both formal and more int0rn18J versions), and Services of the
Word. Services are led by the Incumbent with the Support of a Parish Reader as well as a group of
Pari.shioners who assist with Readings and occasionally Intercession.s. A dedicated and skillful group of
people decorate the sanctuary each week and thi.s helps cnhance the gpace and titne together.
The Parish offers pastoral Ca￿ and 8UPPOrt where possiblc to all associaled with thc Parish and who
wish io avail of it. This includ&s ongoing pastoral care and alsn special support linked with crises or
pastoral emeroency. In all of this the Incumbenl is assisied by a Diocesan Pastoral Assistant. Pastoral
Care is catried out through home visits. hospital and llursing home visit as well as the a(Iministration of
Holy Communioj) to the SICK elderly and housebound.
The Parish offers liturgical and pastoral SUp￿)rt through the Occasional Office baptism, confirmation,
marriage. ministy to the sicL burial of the dead.

Derryvullen North Parish Church of Ireland
Trustees. Annual Report
Year ended 31 December 2023
There is a very active Sunday School in the Parish that currently has 46 on the roll. As well as being
part of the Sunday Sch(x)I, the young people also make specific contsibutions lo the many services
throughout the year. There is also an annual Children's Day Celebration Service and also a M￿'king
of Mothering Sunday and FatheTS Day.
An important element of the ministry of the Sunday Sch(KJl is helping coordinate the collection of
gifts for a local Food Bank.
The major festivals of the Liturgical Year are ob.served and ¢elebraled including.. Harvest,
Christmas, Easter and Remembrance Day. Highlighis of these occasions are the Harvest
Thank$￿VIng with the abundant decorations and the Sunday evenina Harvest Supper. The
DAidnight Celebration of Holy Communion at Christmas is also a very popular and well loved
Service.
There are also the following groups". Boys, Brigade, Bowling Club, Choir, WaIking Group,
Catering Group and, in conjunction with the parish of Casile Archdale. Ihe Molher8' Union and
also a Women's Group. These offer a variety of social rtca.qions and opportunities for ministry and
service in the course of the year. A specific role of one of the Mother's Union office holders is to
bc a support to those tnernbers who are housebound.
A new group for the church and community that h&$ been established ihis pa81 year is the Craft
Group, meeting weekjy for most of the year in the parish centre, Irvinestown. This brings logether
people to cnjoy their craft work in a context of friendship and conversation.
The monthly Shoppers, Service Continu￿ in the patish centre and it also provides a space for
friendship and conversation.
The Parish is also represented in the wider communily by the involvemenl of the Rector as a
member of the Board of Governors of the local (Irvinestown) Prirnary School. He also regularly
leads assemblies in the School.
Going Concern
The trustees have reviewed the budgcts for thc year ahead and are satisfied that there are adequate funds
in place to cn&u￿ that the Patish can continue its activities and the financial statements for the Ye￿ end
2023 can be signed off as a going concern
Structure, Governance and Management
Governino Document and Constitution of the Charity Chapter Itl of the Constitution of the Church of
Ireland governs Parishes and Parochial Organisation. The Select Vestry members are the L'harity
Trustees
Recruitment and Appointment of Select V&stry
All members of the Church of Ireland who are over the age of18 and are either residenl within the parish
or live el.qewhere but have been accustomcd members of the congregation for at least three months, may

Derryvullen North Parish Church of Ireland
Trustees. Annual Report
Year ended 31 December 2023
There is a very active Sunday School in the Parish that currently has 46 on the roll. As well as being
part of the Sunday School, the young people also make specific conttibutions to the many seivices
throughout the year. There is also an annual Children's Day Celebration Service and also a marking
of Mothering Sunddy and Fathers Day.
An important element of the ministry of the Sunday School is helping coordinate the collection of
gifts for a local Food Bank.
The major festivals of the Liturgical Year are observed and celebrated including: Harvest,
Christmas, Easter and Remembrance Day. Highlights of these occasions are the H￿Vest
Thanksgiving with the abundant decorations (md the Sunday evening Harvest Supper. The
Midnight Celebration of Holy Communion at Chn'stmas is also a very popular and well Joved
Sei-vice.
There are also the following groups: Boys. Brigade. Bowling Club. Choir, Walking Group
Calering Group and, in conjunction with the parish of Castle Archdale. Ihe Mothers, Union and
also il Women's Group. The.ge offer a variety of social ￿eaS1onS and opportunities for ministty and
bervice in the course of the year. A specific role of one of the Mother's Union office holders is to
be a support to Ihosc mcmbers who arc housebound.
A new group for the church and community that has been eslablished this past year is ihe Ci'aft
Group, meeting weekly for most of the Y￿ in the parish centre, Irvinestown. This brings together
people to enjoy their craft work in a context of friendship and conversation.
The monthly Shoppers. Seivice conlinues in the parish centre and it also provides a space for
frlendship and conversation.
The Parish is also represented in the wider community by the involvement of the Rector as a
member of the Board of Govcrnors of the Jocal (Irvinestown) Pnmary School. He also regularly
leads assemblies in the School.
Cwoing ConLern
Thc trustees have reviewed the budget8 for the year ahead and are satisfied that there are adequatc funds
iii place to ensur¢ that the Parish can continue its activities and the financial statements for the year end
2023 can be signed off &s a going concern
Structure, Governance and Management
Governino Docuinent and Constitution of the Charity Chapter IIt of the Constitution of the Church of
'eland governs Parishes and Parochial Oroanisation. The Selecl Vestry members are the Charity
Trustees
Recruitment and Appointment of Select Vestry
All member.s of the Church of Ireland who are over the age of18 and are either resident within the parish
or livc clsewhere but have bccn accustomed ftnembers of the congregation for at least threc months. may

Derryvullen North Parish Church of Ireland
Trustees. Annual Report
Year ended 31 December 2023
register as members of thc general vestry of thc parish, allowing them to attend and vote at meetings of
the general veslry and to stand for election to the select vestry. Medings of the genei.al vesty are held
at least once per annum. The Select Vestry is elected as part of this General Vestry meeting. The Select
Vestry will bold their positions for a period of one year. Select Vesty members may be re-elected
annually and there is no limit on the number of tern]s which may be served.
Payment and remuneration
The Incumbent serves both Derryvullen North Parish and Derryvullen North as a grouped Cure and
receives a stipend, office and locomotory allowances in accordance with figures approved by the
Genera] Synod of the Church of Ireland.
Organlsational Structure
The select vestry is responsible for the day-t(Fday managemenl of the parish. The select vestry consists
of the tncmbei. of the clergy serving in the parish, the chuTchwardens, the glebe wal'dens and genei.ally
not mole than twelve other members of the general vestry elecied al thc Annual Geneial Vestry.
The select ve.stry 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 d¢ciding how parish fvnds arc to be applied.
The Scl¢ct Vestry meets at lime.% fixed by the mcmbers or by the diocesan synod.
The trustees, annual report w&s approved on 8 May 2025 and signed on behalf of the board of trustees
by:
Archdeacon Canon Thompson
Trustee
Mrs l Glbson
Trustee

Derryvullen North Parish Church of Ireland
Independent Examiner's Report to the Trustees of Derryvullen North Parish
Church of Ireland
Year ended 31 December 2023
I report to the trustees on my examination of thc fiD￿claI statcments of Denyvullen North Patish
Church of Ireland ('the charity,) for thc year ended 31 Decembcr 2023.
Responsibilities and basis of report
As the trustees of the charity you are T¢sponsible for the preparation of the financial statements in
accordance wilh the requirements of ihe Charities Acl (Northern Ireland) 2008 (the '2008 Act,). You
are satisfied that your charity is not required by charity law to be audited and have chosen instead to
have an independent examination.
I report in respect of rny examination of the Ch￿Ity'S financial statements as carried out under section
65 of the 21)08 Act. In carrying out my examination I have followed the general Directions given by the
Charity Con]mission for Northern Ireland under section 65(9)Ib) of the 2008 Act.
Independent examiner's statement
Since the charity's gross income exceeded £250.(XX) your examiner must be a member of a body listed
in section 65 of the 2(K)8 Act. I confirm that l am qualified to undertake the examination because l am
a member of th¢ Institute of Chartered Accountants in England and Wales (ICAEW), which is one of
the listed bodies.
I have complet￿1 my exarnination. I confirni that no matters have come to my attcntion in connection
with n]y examination giving me cause to believe that in any material respect..
accounting records were not kept as required by with section 63 of the 2008 Act. or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of the 2008 Act. or
the financial statements do nol comply with the applicable requiremenls concerning the fonn
and content of accounts sct out in th¢ ch￿ltieS (Accounts and Reports) Rcgulations 2W8
other Ihan any requiremeni ihat the accounLs give a 'ttue and fair, view which is not a matier
eon.8idered as part of an indeperjdent exarninalion.
I confirm thai there are no other matters to which your attention should be drawn lo enable a proper
underslanding of the accounls to be reached.
Signed: 14th May 2025
Catherine Crudden
For and on behalf of
Crudden Dolan I,tmiied
23-25 Darling Strcet
Enniskille
Co Fermanagh
BT74 7DP

Derryvullen North Parish Church of Ireland
Statement of Financial Activities
Year ended 31 December 2023
2023
Restiicted
funds Total funds Total funds
2022
Unrestricted
funds
Note
Xncome and endowmenls
Don<itionq and legacies
Charitable activities
Investment income
Other income
277,147
12.543
598
12,386
2.465
704
279,612
13.247
598
12,386
72.295
?0,942
288
11,943
Total income
302,674
3.169
305,843
105,468
Expenditure
Expenditure on charitabl¢ activities
Total expenditure
88,666
3,169
91,835
82,190
88.666
3,169
91.835
82.190
Net Income
214,008
214.008
23.278
Other recognised gain$ and losses
Other gainsl(losses) user defined I
Net movement in funds
8,980
8,980
14.789
222.988
222.988
38.067
Reconclliation of funds
Total funds brought forward
Totsl funds carrled forward
2,124,988
2,124,988
2,086,921
2,124,988
2,347,976
2.347,976
The statement of financial activities includes all gains and losses recogmsed in the year.
All income and expendiiure derive frorn continuing aciivities.
The notes on pages 8 10 15 torni part ol these Ilnanclal statements.

Derryvullen North Parish Church of Ireland
Statement of Financial Position
31 December 2023
2023
2022
Note
Flxed assets
Tallgible fixed asset
12 1,651,253
1,645,597
Current wets
Cash at bank and in hand
696.7?3
479,391
Iyet current &wts
696,723
2,347,976
479.391
Total assets less current liabilities
2,124,988
Funds of the cbarity
Unrestricted funds
2,347.976
2,124,988
Totsl charity funds
13 2.347,976
2,1?4.988
These financia] stalernent8 were approved by the board of trustses and auihorised for issue on 8 May
2025, and are signed on behalf uf thc board by:
Archdeacon Canon Thompson
Tru.stce
Mrs l Gibson
Trustee
The notes on pages 8 to 15 forni part of these financlal statemenls.

Derryvullen North Parish Church of Ireland
Notes to the Financial Statements
Year ended 31 December 2023
General infonnation
The charity is a public benefit entity and a registered charity in Northern Ireland and is
uninco￿0raIed. The address of the ￿7￿Cipal office is the Rectory, 5 Enniskillen Roa(L Irvinestown,
Co Fernwiagh. B T94 IBD.
Statement of compliance
These financial statements have been prepa￿] in compliance with FRS 102, 'The Financial
Reporting Stand<￿d tipplicable in the UK and the Republic of treland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)). the Charities Act (Northern Ireland) 2022 and ihe Charities Act (Northern
Ireland) 2C()8.
Aceountlng pollcies
Basls of preparation
The financial statements have been prepared on the historical cost b&sis, as modified by the
revaluation of certain financial asscts and liabilitles and investment properties rneasured at tair
value through income or expenditure.
The financial statements are prepared in slerling. which is the functional currency of the enlity.
Golng concern
There are no malerial uncertainties about the ¢harity's ability to continue.
Fund aecountlng
unre.stricted funds are available for use at the discretion of the trusiees to further any of the ch¢Wity's
purposes.
Designatcd funds are unrestricted funds earniatked by the trustees for particular future project or
commitment.
Restricted funds are subjectrd to restrictions on thcir expenditure declared by thc donor or through
the tetms of an appeal, and fall into one of two sU1￿claSses.. restricted income funds or endowment
funds.

Derryvullen North Parish Church of Ireland
Notes to the Financial Statements (¢ontinued)
Year ended 31 December 2023
Accounting polici￿ (eoiilinmed)
Incoming resources
All incoming resources are included in thc statcment of fllw)cial activities when entitlement has
passed to the charity. it is probable that the economic benefits associated with the transaction will
flow to Ihe charity and the amounl can be reliably measureiL The following specific policies are
applied to particular categories of income:
income frorn donations or grants is recognised when there is evidence of entitIement to the
gift. ￿ceipt is probable and its amounl can be measu￿1 reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated go(Kls is me&sured at the fair value of the g￿dS unless ihis is
impractical to measure reliably. in which case the value is derive{1 from the cost lo Ihe dnnor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of genera] volunteers.
incom¢ from contracls for the supply of services is recognised with the delivery of the
contracled service. This is classified as unrestrlcted funds unless there is a conlractual
requirement for it to be S￿nt on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classifjed under headings of the statemenl of financial
activities to which it relates:
expenditure on raising funds includes the costs of all fundraising actlvilies. events, non-
charitable trading activities. and the sale of donated go(xls.
expenditure on charitable activities includes au costs inCu￿ed by a Ch￿lty in undertaking
aLtivilies that further its charitable aims for the Irneflt of its beneficiarics, including tho.se
support costs and costs relaling to the governance of the charity apportioned to Ch￿itable
activities.
oiher expendilure includes all expendilure that is neiiher related to raising funds foi. the
charity nor part of its expenditure on charitable activities.
All costs are allocated ro expenditi￿e categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocalcd directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.

Derryvullen North Parish Church of Ireland
Notes to the Financial Ststements (¢ontinued)
Year ended 31 December 2023
Accounting policies (Co￿￿￿￿ed)
Tangible &ssets
Tangible a8SCts are initially recorded at cost. and subsequently stated al Cost less any accuinulated
depreciation and impairnient losses. Any tangible assels carried al revalued amounts are recorded
at the fair value at the date of revaluation less any subsequenl accumulated depreciatton and
subsequent accumulated impainnent losses.
An increase in thc carrying amount of an asset as a result of a revaluation, is recognised in other
recognised galns and losses. unless it reverses a chargc for impairnient ihai has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a resuli of revaluation. is recognised in other recognised gains and10sses,
except to which it offsets any previous revaluation gain, in which case the Ioss 18 shown within
other recognised gains and losses on the statement of financ￿1 activities.
Impairnient or rixed &￿ets
A review fur indicators of impaimicnl is carried out at each rcporting date. with the rccoverable
ami)unt being estimated where such indicators exisL Where the canying value exceeds the
recoverable amount, the a.ssel is impaired accordingly. Prior impairments are also reviewed for
possiblc rcvcrsal at cach reporting date.
For th¢ purposes of impairment te.sting, when it is not possible to estimate the recoverable arnount
of an individual asset, an estimate is made nf the recoverable amount of the c&%h-generaiing unit
lo which the asset belong.s. The cash-generating unit is the smallest identifiable group of assets that
includes the asset and generates cash infiows that largely independent of the cash inflows from
other assets or groups of assets.
For impairn]ent testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generaung units that are expected to bencfit from the
synergies of the combination, iJTespective of whetheT other assets or liabilities of the charity are
assigned ￿ those units.
Financial instnllnents
A financial asset or a financi￿ liability IS Tecognised only when the charity becomes a party to the
contractual provisions of the instrnment.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequendy measured at amortised cost.
10

Derryvullen North Parish Church of Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Accounting policies {eoNlirtwed)
Financlal instruments (co￿1￿￿ed)
Where investmenls in shaTeS publicly traded or thcir fair value can otherwise be ineasured
reliably, the investrnent is subsequent]y measured ai fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments. including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond norn]al business terms or financed at a rate of interesi that
is not a maA(et late, in which case the asset is Meas￿'ed al the presenl value of the fuiwr payments
discounted at a market rate of interest for a similar debt instrumenl.
Other financial instniments are subsequently measured at fair value, with any changes recognised
in the statement of financial activities. with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impaii'tnent at the end of each Teponing date. If there is objective evidence of impiiirment, an
impairment loss is recognised under the appropria￿ heading in the statement of financial activities
in which the initial gain was recogniscd.
For all equity instrnmenLs regardless of signjficance, and other financial assets that are individuall},
significant, these are assessed individually for impairn]ent. Oiher financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any irversals of impairment are recognised immediatrly, to the extent that the reveisal does nol
result in a Ca￿Ang amount of the fmaneial asset that exceeds what the carrying amount would have
been had the impairnient not previously been recognised.
DonatloJLS and legacles
Unrestricted RestriLtcd Total Funds
Funds
Funds
2023
Donations
reewill Otferings
Sale of GiaveyaTd Plots I Surrounds
Donations in Lieu of F]owers
Plate Collections
Baptism Donations
,111
390
6,000
1,596
150
60,111
390
6,100
3,961
150
100
2,365
Legacies
Intciest on Legacies
Legacy & Bequest Donations
8,300
21M),OiX)
8,300
200,000
11

Derryvullen North Parish Church of Ireland
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Donations and legacies (eonlinM￿j
Unrestricted
Funds
Restricted Total Fun(Is
Funds
2023
Grants
Gr¢￿t8 - Power Nl
6(X)
600
277.147
2,465
279,612
Untestricted Restiicted Total Funds
Funds
Funds
2022
Donations
Freewill Offerings
Sale of Graveyard Plots / Surrounds
Donations in Lieu of FIowers
Plate Collections
58,004
570
2.805
718
58.004
570
2,805
2.865
2,147
Legacl&$
Intcrest on Legacies
8.051
8,051
70,148
2.147
72,295
Charltable aetlvities
Unrestricled Restricted Total Funds
Funds
Funds
2023
Wayleaves
Christmas Sale
Magazin&s & Publications
U.8e of hall
Gr¢￿8 Cutting
Castle Archdale Shared Expenses
Deryvullen North Proceeds
114
5.922
1,080
900
50
181
5,000
5,218
1,080
900
50
181
5.000
704
12,543
704
13.247
12

Derryvullen North Parish Church of Ireland
Notes to the Financial Statements (contlnued)
Year ended 31 December 2023
Charitsble activities (coNliAued)
Unrestricted
Funds
Resiricted Total Funds
Funds
2022
WayLeaves
Christmas Sale
M<iga£ines & Publications
Use of hall
Grass Cutting
Casde Archdale Shared Expenses
Dcrryvullen North Proceeds
104
4.498
835
294
50
161
15,000
4,498
835
294
50
15,000
20,942
20,942
Investment Income
Unrestrictcd Totsl Funds Unrestrictcd Total Funds
Funds
2U23
Funds
2022
Bank interest received
598
598
288
288
Other Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
2022
Gift Aid
12,386
12,386
11,943
11,943
Expenditure on charitable actlvlties by fund type
Unrestricted
Funds
Reslricted Total Funds
Funds
2023
Parish Operations
88,666
3,169
91,835
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Parish Operations
80,043
2,147
82,190
13

Derryvullen North Parish Church of Ireland
Notes to the Financial Statements Icontinuedj
Year ended 31 December 2023
Expenditure on charitable activiti£s by activity type
Activities
Idertaken Total funds
directly
2023
Total fund
2022
P￿Ish Operations
91.835
91,835
82,190
10. Staff costs
The avei'age head count of employe£s during the year was Nil (2022: Nil).
No employee received employee benefits of more than £60,[￿ during the year (2022: Nil).
11. Trustee remuneration and expenses
The Incumbent serves both Derryvullen North Parish and Derryvullen North as a grouped Cure and
receives a stipend, officc and locomotory allowances in accorddnLe with figures approved by Ihe
General Synod of the Church of IrclI￿d.
12. Tangible fixed assets
Freehold Fixtures and
property
fjttings
Tota]
Cost
At l January 2023
Additions
1,645,597
1,645.597
5,656
5,656
Al 31 December 2023
1,645,597
5,656
1,651.253
Depreciation
At l January 2023 and 31 December 2023
Carrying amount
At 31 December 2023
1.645,597
5,656
1,651,25.3
At 31 December 2022
1,645,597
1,645.597
14

Derryvullen North Parish Church of Ireland
Notes to the Financial Statements (contintsed)
Year ended 31 December 2023
13. Analysis of charitable funds
Unrestricted funds
At
Gains and 31 December
losses
2023
At
l January 2023
Income Expenditure
General funds
2.124.988
302,674
(88,666)
8,980
2,347,976
At
l January 2022
At
Gains and 31 Decembei.
losses
2022
Income Expenditur¢
General funds
2,086,921
103.321
(80.043)
14.789
2.124.988
Restricted funds
At
l January 2023
At
Gains and 31 December
108scs
2023
Income Expenditure
Restricted Fund
3.169
(3,169)
At
l January 2022
At
Gains and 31 December
losses
2022
Income Expenditure
Restricted Fund I
2,147
{2,147)
15