CHARfTY REGISTRATION NUMBER: 105474 Derryvullen North Parish Church of Ireland Unaudited Financial Statements 31 December 2025 A THOMPSON cc NTANCY Chartered accountsnts 24 Main Street Kesh Co Fennanagh BT93 1 TF
Derryvullen North Parish Church of Ireland Financial Statsments Year ended 31 December 2025 Page Trustees. annual report Independent examinerfs 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 2025 The trustees present thwr rewt a1 the unaudrtod financial 8tatemenls of the charrty for the year ended 31 December 2025. Roforgnce and administratlye details Reglstered charlty name Derryvullen North PSh Church of Ire Charity r8glslratlon numb8r 105474 Prlnclpal offico Thè Reckny 5 Enniskillen Ro&J Irvineslo•vn Co Fermanagh BT94 18D The tiustè88 Very Rev. Canon R Thomps Mr E H Moore Mr D Rci)inson Mr N Scott Mr S John8ton Mr S Alli51er Mr R Aln Mrs M Humes Mr D Dunlop Mr N Hunter Mrs A Stubbs Mrs l Gibson Mr R Walker MT R Coalter Mi M Hunter Mrs V Hughes Mrs L Thompson Company 8•cr•tary Mr E H Moore Indopendent examln•r Gary Thc*mpson 24 Main Slr8•t Kesh Co Ferniah BT93 1TF
Derryvullen North Parish Church of Ireland Trustees. Annual Report (condnu•dJ Year ended 31 December 2025 Structure. govèrnance and managam•nt Governing Document and Conslrtulion of the Charity Parish and Parochi81 Organisalion operates under Cwer 111 of the Church of Iland Constitution. Select Vasty members serve as the Charity Trustees. Recruitment Pjnd Appointment of Select Vesty Church of Ireland members aged 18 and over vtho either resple wrthin the parish or live elsewhere bul have been regular congregation members for at kast three monlhs may rggisler as general vestry members. This registration enables attendance and vcling 81 general vestry meetings and eligibrlty for select vestry election. General vestry meetings cttur at least annualty. The Select Vestry is chosen during this General Vestry meeling. Select Vesty membws serve on&year terms and may seek annual fPrelection wrilhoul temi restrt)ns. Payment and R$muneralion The Incumbent ministers lo both Drylbn North Parish and Ca8Ue Archdale a8 0 grouped ministry and recgived stripend. crffKe and travel altrw8nces according lo Gen8ral Sync¥J of the Church of Ireland approved rates. Organi$alional Structure Day-l¢>day parish management remain8 thè Selecl vestys re¥ponsibilty. Thg sglect vestry ¢omprl888 the Sgrving pansh CrgY, churchwardens, glebe wardens. and typicalPy no more than fv488 additional general vesty members Olted at the Annu General Vesty. The inGumbenl or officiating clergy member Chai the sew veslry. Select v8slry m8mb8rs make decisions on matters of general parish inleresl and signrfKancg. including parish fund allocation. The Select Vestry convenes at intervals detem)ined by member8 or the diocesan Synod. ObJoctlve8 and actlvltles Derryvullen North Parish Church operates the charitable purpose of athnciw rellgion. The core mission of Derwuln North Parish Church focuse8 on supporting the advancement of the Chrlslian falih by fostering, through our parish ministry. the complete mission of the Church-pa81oral are. evangelist witness. sec1 action, and ecumenvl partnership. Maintaining openn&s$ lo and active engagement wth the whler communty. vthile PTOVKling assi81ance lo those requinng support, represents the corn¢rstone of our practs'cd Christian ministry. Our Parish aims to promote the mission of of Chrisf s Church through worship, semce. and felowship. These goals are accompli$hed Ihrough our missn and pasloral work. Public worship and the spiritual nurture of our members constitute tho fundamontal acllvities of our ¢hurch. Tho achievement ol our Missn depends SKjnrfKanl on the gene3 contributions4)oth personal and Material01 many volunteer parishioners. Their involvement includes worship preparation and participats"on. Select Vestry service and group adNiti'es. premises and fabric upkeep, plus numerous pastoral and $fKial inrtialive$. These contribution8 are deepty valued. and we encourage all congregalK)n members lo participate. wrth many xkn.vdy invofved. Through our commitment lo adancifig the Christian faith. DeTryvulSen North Parish Church rnainlains custody of property, records, materials and artefaGt5 of nsiderable cultural and relfjKJus herrtage importance, the stewardship of whith is managed by the select vesty of Derryvullen North Pansh Church.
Derryvullen North Parish Church of Ireland Trustees. Annual Report (toDltnu•dJ Year ended 31 December 2025 Aehiev8ments and p•rftsrmanc• The Parish has Ihoroughfy conseTed the Charrty Commission for Northem IrelantTs public benefit guidance lo ensure our annual aCtiVitS advance our Parish ot4'ectives whik8 delivefing meaningful publ benerrt. DerryvulJ8n North Parish Church accomplishes tts missh)n through regukqr Sunday worshi encompassing Holy Communion. Moming Prayer (both traditional and contemporary styles), and Services of the Word. The Incumbent leads these setwces with assistarbce from a Parish Reader and a team of pafishioneTS who support wrth scripture readings and occassional intercessions. A committed and talented group enhances our vA)rship Sin space through waekty sanctuary decoration. enriching our time of c¢Nporale worshp. The Parish provKles cnprehenSrv8 pastoral care 8UPPOrt lo all as$c¢i8led wrth the Parish who Seek such ministry. This enceffipasses conlinucMJ$ pastoral care plus slalIsed cri8$8 SUPPQrt and emergency pastor81 Interventn. Thè Incumbonl is supported in this work by a Di¢xesan Pastoral Assistsnl. Pastoral Care is delNered through home vlyits, hosprtal and car6 fxility visits, and the provision of Holy Communion to those are ill. ehjety. Of housebound. The Parish delivers lrturgical and pastoral ministry through Ihg Occasional OfficgS-baptl8m. confirmation, marriage, ministry lo the sick. and bLsrial servtis. Our flourishing SurKlay scho currently mntaInS 45 chiklren on th8 roll. Beyond Sunday School participalion, young people make dislinelive contnbulions lo semees thrcyJghout Ihe year. Wo also elebrate an annual ChiPJren'8 Day ServKe and observe both Motheriry SurKlay and Fath6ff8 Day. Sunday School members Serve monthty as jUnr Ministers. assistsng in worship leadership. This develops Iheir confidence and empha8isès their integral role wthin the church ¢ommunty. - A vital aspèct ol Sunday School ministry invofves ganISing grft collectn$ for our kxal Fc*)d Bgnk. The Parish celebrates the principal feslNals of the Church Year including. Harvest, Christmas. Easter and Remembrance Day. Speek?I highlMJhts include our Har1 Thanksgiving with its magnificent decorations and Sunday evening Harvest Supper. The Christmas MKlnKJhl Hoty Comrnunw Sermce remains exceptionally popular and cherished. - The Parish yupports vaftous active gTOUPS'. Boys. Brigade. Craft Group, 8ThIng Club. Choir, Walking Group. Caleiing Group and, in particuLar with Castle Archdale parish, the Mothers, Union and Women's Group. These provide diverse social opportunities and avenues for ministry and service throughout the year. One Mothers, Union office holder has a particuLar ministry supporting housabound members. - Our monlhty Shoppers. Servti continues al the parish centre. creating opportunities for felkiwship and communty conversation. The Parish engages with the broader community through our Re¢to¢s membership on Iho Board of Govemors of tha local Irvinestown Primary Scho(A. where he alx) regularly conduds school assemblies.
Derryvullen North Parish Church of Ireland Truste. Annual Report {¢ontsu•d) Year ended 31 December 2025 Flnanclal revlew The Irusleos have examined prc4ected budgets for the forthctyning year and confim Ihal $uffKient resources are secured lo enable the Parish lo mantain rts activrties. Aceordingty. the financial slalements for yearnd 2025 may be approved on a going concem basis. The twstees. annual report vras approved on 9 March 2026 sKJned on behalf of the board of trustees by.. Very Rev. Canon R Thompson Trustee Mrs l Gson Twstse
Derryvullen North Parish Church of Ireland Independent Examinerfs Report to the Trustees of Derryvullen North Parish Church of Ireland Year ended 31 December 2025 I report to the Irusloes cm my èxwnination of the finanal statements of Derryvu1n North Parish Chureh of Ireland I'lhe charity) for the year ended 31 December 2025. Responslbllltl•s and basls of report As the trustees of the Chanty WJU are resrpJnsible for the preparation of the financial statements accordane8 wlh the raquirgments of the Charities Act (Northem Ireland} 2008 {the '2008 A¢l'l. You are satisfied that your charity B not required by charty l¥w lo be audrted and have chosan in$te8d lo have an independent examination. I report in respect of my examinatN)n of the chaws financial statements as carrd out under section 65 of the 2008 Act. In carrying out my examination I have folk)wed the general Directions gwen by the Charty Commission for North¢m Iland under S110 6519llbl ol the 2008 Act. Ind•p•nd•nt •xamlnorf$ stslomfrnt I have completed my examination. I confirm that no matters have come to my attention in connacth)n with my examination giving me cause lo belve that in any material respect: accounting fgcords were not kept a8 requir&l by wth 8eclion 63 of the 2008 Act.. or the fin8n¢i81 ¥tatentS do not accord wth tho$6 reCd9. or the financial statements do not compty wlh the accounting requirements of the 2008 Act., or the financial slalemenls do not compty with the applicable requirements concerning Ihg fomi and conlenl of ¥counls set Lxjt in tho Charities {AUnIS and Reports) R8gulations 2008 other than any requirement that Ihe accounts gNe a Irue and foirf vwi which is nol a matter considered as part of independent OWal. I confirm that there are no other matters to whKh attention shoukl bg drawn lo •n8ble a proper undeistandlng of the accounts to be reached. ompson Indgpgndenl Examiner 24 Main Street Kesh Co Femianagh BT93 1TF
Derryvullen North Parish Church of Ireland Statement of Financial Activities Year onded 31 December 2025 2025 Restricted fund6 Total funds Total funds 2024 Unrestricted funds Note Income and endowments Donabons and legacies Chartsble adjvilies Invtrstmtsnt income Other income 76,757 19,747 11,807 15,715 124,028 8,080 84,837 29.194 11.807 15,715 141.553 109,966 21,369 327 15.308 Total Income 17,528 146,970 Expèndhure Expendrfure on charitable actmiies Total oxyndlturo 104.576 104.576 11,593 11,593 116,168 116.168 101.662 101.662 Net Incomg 19,450 5.935 25,385 45,308 Other re¢ognlsed galns and loss Other gainsllloss9s1 user defined I Not movgment In fund8 25,536 44,9e6 2S,536 50,921 7,272 52,580 5.935 Reconclllatlon of funds Total lunds brought forward Totsl funds carrfgd forward 2,400.3C6 2.445,292 250 2,400,556 2,451,477 2.347.976 2,400,558 6.185 The St8tem8nt of financlal actsmtigs includes all gains and bsses reccqnised in the year. All incom8 and expendrture darive trom conttnuing acIMt. Th• not•8 on pag•s 8 to 14 lo port of thes• flnanclol ¥tat•m•nts.
Derryvullen North Parish Church of Ireland statement of Financial P06ition 31 December 2025 2025 2024 Not• Fixed assets Tangible fixed assets 11 1.696.781 1.689.061 Current assets Debtors Cash al bank and in ha1 12 748.696 711,495 754,696 754.696 711,495 711,495 Net eurrent assets Total assets less current liabllllles 2.451.477 2,400,556 Funds of the charity Restricted funds Unrestricted funds 6.185 2,445.292 13 2,451.477 250 2,400.306 2,400,556 Tolal charlty funds These financial statements were approved by the board of trustees and authorised for issug on 9 March 2026, and are signed on behalf of the toard by." Very Rev. Canon R Thompson Trustee Mrs l Gibson Trustee The nots# on pages 8 to 14 fomi part of Ilnan¢lo1 s¢at¢ments.
Derryvullen North Parish Church of Ireland Notes to the Financial Statements Year ended 31 December 2025 Genoral Inlomation Thè charity is a publK benefrt enw and a registered chanty in North8rn Ireland and is unincorporale<l. The address of the principal offe is The Rectory, 5 EnnIskIen Road, Irvinestown. Co Fermanagh. BT94 1BD. Stat•m•nt of MplIanc• These finanal sLitements have beèn prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable In the UK and the Republic of Ireland,, the Statement of R9MMended Prxb'ce applKable lo charth'es preporing their ac¢ounls in gccordan¢e wlh the Financial Reportiro Standard applicable in the UK and Republ of Ireland {FRS 1021 ICharrtKg¥ SORP IFRS 10211 and the Charitw Ad INorthem Ireland} 2008. A¢Gountlng polklo9 Basls of preparatlon The financial slglements have been prepared on Ihe historical cost basis, as modifled by the revalLplion of certain financk41 assets arKI liabilth'es and investment properties moasured at fair value through inccme or experK1rture. The finarla1 slalemenls are prepared in slerlng. is the nCtnal currency of the enllty. Golng concorn There arg no material un¢ertainli88 about the chgritvs gbilty to rnntin. Judgements and key SOUTce¥ ol ostlmatlon uncertalnty The Trustees do not consider Ihal there are any errtical judgements or eslimales made in applying the Parish's aceounling poliaes or thal there are any ¢rrtical accounting estsmales or assumplions which may have a signrficant risk 08 causing a maleTral adjustmont lo the carying amunls of assets and liabilths wthin th8 next financial year. Fund accountlng Unreslricled funds are available for use * the dIScr10n of the Irustegs lo further any of the chariws purposes. Deslgnated funds are unrestricled funds ¢am)aed by the tru8lee3 for partiGulaf futu project or ommrtmenl. Restricted funds are subject•J lo rostrlOnS on their expendilufe do¢larèd by the donor or through the tems of an appeal, and fall into one of sub<lasses'. reslricled income fvnds or endowment funds.
Derryvullen North Parish Church of Ireland Notes to the Flnanclal Statements {contthwd) Year ended 31 December 2025 AGGounting policies (contsttued) Incoming resources All incoming resources are included in the ststemenl of financial activities when entrtkmenl has passed to the charity,. it is probable that the econom benefrts assccialed wrth the lransacts.on will flow to the charity and the amount can be relkebty measured. The following specrfic poIleS are applied to particular Categor of income". income from donations or grants is reccgnised when there is èVKI8n of enlitlemenl to the grfL receipt is probable and ts amount can be measured reliabty. legacy income is recognised when receipt Is probable and entrtIt is establlshed. income from donated good5 is measured at the fair value of Ihe goods unless this 1$ impradi¢al lo measure reliabty. in whh case the value is derived frcxn the cost lo the donor or the estimated resale value. t)onaled lacilities and setwces are reccyJnised in the accounts when receNed rf the value can be relw measured. No nounls are included for the contribution of general vdunteers. income from contracts for th& suppty of semces is recognised with the delivery of the contracted service. This is classrfied as unre51ricled funds unless there is a contractual requiiernenl for it to be spent on a partKular purpose and retumed rf unspent, in which Gase rt May be regarded as resInct. Resources •xpgnded Expenditure is recognised on an a¢CrL15 basis as a liabibty is inCurd. Expenditure includes any VAT which cannot be fulty recovered. and 15 classified under headings of the statement of financral admties to wthich rt relate5". expendrture on Hsing fvnds includes the costs of all fundraising actM"tse5. events, non- charitable trading tiVities. and the Sa of donated good5. enditure on charitable acliwlies includes all costs incurred by a charity in undertaking activities that further its charttable aims for the benetrt of rts beneficiaries, including those support costs and costs relating lo the govemance of the charty apportKJned lo charitable activbties. other expendrture includes all expenditure that is nerthei related to raising funds fof the charity nor part of its expenditure on charitable ac.lies. All costs are alk)¢ated to expendrture categories reftIng the use of the Tesource. Direct costs attributable to a single a¢tNity are all¢xated directty to that actNity- shar costs are apportioned betrn the actmties tlw conln'bute to on a reasonable, justifiable and ¢onsi8tenl basi5. Tangiblo assats Tangible assets are initialty recorded at cosL and SUbseqnIty stated al cost less any accumulat depreeiion and impairment losses. Any tangible assets Carri at revalued amounts are reLorded at the fair value at the date of revaluaOn less any subsequent accumulated deprecwtion and subsequent wxumulaled rnpaimient hjsses.
Derryvullen North Parish Church of Ireland Notes to the Flnanclal Statements {conllnued) Year ended 31 December 2025 Accounllng pollcles (¢ottthu•dJ Tanglbh assets (Conllftu An increase in the carrying amount of an asset as a resutt of a revaluation, is recognised in other reco9nised gains and losses, unless it rèvarsè$ a charg8 for impaimienl that has previously b8¢n recogni$ed as expendrttjre within the slatement of finan¢i81 acb'vrties. A decrease in the carrying amount of an asset as a resuh of reValUatn, is re¢Jnisod in other recognised gains and k)sses, except to which it offsets any Previous revalualion gain. in which case the k)ss is shown wi(hin other reccgnised gains and losses on the statthnent of finarKial xtivilies. Impalrnient of flx•d a•ts A review for indicalors of tympaimenl is carrd out at oach reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the Tecoverable amount. the asset is impaired ordIng. Plr impaimienls are also rewewed for possible rgversal at each rfp¢)rtirvJ dale. For the purFX)se8 of impaimient le8b'ng, when it 1$ not possible lo estimate the recoverable amount of an indiwdual asset. an estimate 18 made of the recoverable amount of the cash- 90nerating unil lo which the asset beklngs. The cash-generating unit is the smal$t idenliliable 9roup of assely that Ineludes the asset and generates cash Infl that laTg8ty independènt of th6 C8sh inflows from other assets or groups of assets. For impairment lestsng of g¢Jothall. the gcodwbll acquired in a busine88 combinat)n is, from the acquisibon dale, albcaled to each of the cash-generaling unrts that are expected lo ben8fil frc the 8ynergie8 of the combinatiM, irrnspKINe of ¥hOr other a88el8 or lblIrtieS of the chanty are assigned lo those units. Donatlon8 bnd 1•gacI Unreslricted Funds Reslrided Total Funds Funds 2026 Donatlon• Freewll Offerings Sale ol Graveyard PlotslSurrouNIs Donation¥ in Lieu of Flowers Plalo ColloctnS 8aplism D¢)nation¥ 60.137 60,137 440 4,480 3,623 4.360 1.643 100 1,980 L•gaclgS Interest on Legacies Legacy & 8eque8t OonatK?ns 9.427 9.427 6.000 Grants Grant- Benefact Trusl 7SO 750 76.757 8,080 84.837 10
Derryvullen North Parish Church of Ireland Notes to tho Financial Statements (v)n Year ended 31 December 2025 Donations and legacl•s (conrtthts Unrestricted Funds R•stricled Tolel Fund8 Funds 2024 Donatlons Freewll Off6rings Sale of Graveyard PkntslSurround8 Donations in Ligu of FIov4e Plate C(Alecltons Baptism DonatiCm8 60.673 830 8.222 1.263 60.673 830 8.422 6.028 60 200 4,765 Lega¢ieJ Interest on Legacies Legacy & Bequest Donat8 8.953 25,000 8,953 25,000 Grants Grant- 8en6faet TrLI los.1 4,96S 109,966 crItable actlvltl Unre81ricted Funds Re81ricted Totsl Funds Funds 2025 Threads of Rèmgmbran Wayleaves christmas Sale Magazines & Publication8 Usa of Ho11 Gra88 Cutting Ca8tle Arehdale Shared Exp•ns Deryvullen North Prtxeeds Womens Group coffee morning- SANDS Sale of Scrap Ulster Bank Compensat 2.312 121 4.777 1.040 1,050 50 197 lo.0 9,448 11.759 121 4,777 1,040 1,050 50 197 10,CNJO 200 200 19.747 9.448 29,194 11
Derryvullen North Parish Church of Ireland Notes to the Financial Statements (¢onUnu¥d) Year ended 31 December 2025 Charltable activities {conthiue UnrestrKted Fund5 Restrieled Total Funds Funds 2024 Threads of Remembrance waeaVeS Christmas Sale Magazines & Publulions Use of Hall Grass Cutting Castle Archdale Sh¥ed Expenses Derryvullen North Proceeds Womens Group coffee moming- SANDS Sale of Scrap Ulster Bank Compensation 117 6.631 1,120 1.275 50 165 10.CKJO 117 6,631 1,120 1,275 50 165 10.000 1,950 61 1.950 61 19,419 1.950 21,369 Investment Income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest feceivable 11,807 11.807 327 327 Othar Incom• Unrestrcted Total Funds Unrestricted Total Funds Funds 202S Funds 2024 Grft Aid 15,715 15,715 15.308 15,308 Expendlture on Charitab xtlvltles by fund type Unrestricted Funds Restri¢led Total Funds Funds 202S Parish Operations 104,576 11.593 116.168 Unrestricted Funds Restricted Total Funds Funds 2024 Parish Operations 94.847 6,815 101,662 12
Derryvullen North Parish Church of Ireland Notes to the Financial Statements i¢oMimrtO) Year ended 31 December 2025 Expenditure on charitabl8 actfvltlos by a¢llvlty typo Actwities undertaken Totsl funds direc 2025 Total fund 2024 Parish Operations 116.168 116,168 101,662 10. Independent examination fees 2025 2024 Fees payable to the independenl examiner fot.. lThJependenl examination of the finanual statements 1,056 11. Tangible fixed assets Freehold Fixtures and propety fiitings Total Cost At 1 January 2025 Addition8 1.681.565 7.496 7.720 1,689,061 7.720 At 31 Dgcgrnbgr 2025 1,681,565 15,216 1,696.781 Depre¢iation At 1 January 2025 and 31 December 2025 Carrying amount At 31 December 2025 1.681,565 15.216 1,696,781 At 31 De¢ber 2024 1.681.565 7.496 1,689,061 12. D•btors 2025 2024 Prepayments and accrued income 6,000 13
Derryvullen North Parish Church of Ireland Notes to the Financial Statements fconllny Year ended 31 December 2025 13. Analysis ol charitable funds Unrnstricted funds Gains and 31 Decembgr losses 2025 1 January 2025 IrKome Exp8nditure General funds 2,400,306 124.026 1104.576 25.536 2,445,292 Al Gains and31 December losses 2024 At 1 January 2024 Inccrfne Expenditure Gentral funds 2,347.828 140.055 (94,8471 7,272 2,400,306 Rostrlctwl funds At Gains and 31 Decembor losse5 2026 At 1 Januwy 2025 Income Expenditure R68trictad Fund 1 250 17.528 111.5931 6.185 At Gains and 31 December 108ses 2024 1 Juary 2024 Income Expenditure Restricted Fund 1 150 6,915 (6,815) 250 14. Analy81$ of net as8•ts b•tvfftn funds Unre8tithl Fund8 Restsled Total Funds Fund8 2025 Tangibbg fixed a$satS Investments Current assets 1.696.781 590,41S 158,096 1.696,781 590,415 164,281 2,451,477 6.185 6,185 Ngt as•ts 2.445,292 Unrestricted Funds Restricted Tclal Fund8 Funds 2024 Tangiblg fixgd assgts Invg$lm9nls Current assets 1.689,C1 595.872 115.373 1,689.061 595,872 115.623 250 Net assets 2,400,3C6 250 2,400,556 14