MAGUIRESBRIDGE CHURCH OF IRELAND
TRUSTEES, ANNUAL REPORT AND STATEMENT OF RECEIPTS AND PAYMEYfs AI¥D
ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
CHARITY NUMBER.. 105484
HASSARD MCCLEMENTS LtMITED
CHARTERED ACCOUNTANTS
REGISTERED AUDITORS
32 EAST BRIDGE STREET
EINNISKILLEN
COUNTY FERMANAGH
BT74 7BT

MAGUIRESBRIDGE CHURCH OF IRELAND
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTENTS
References and Administrative Details
Trustees, Annual Report
Independent Examiners Report to the Trustees
Receipts and Payments account
Statement of Assets and Liabilities
Notes to the Financial Statements

MAGUIRESBRIDGE CHURCH OF IRELAND
REFERENCES AND ADIIqINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2023
Charity Name..
Maguiresbridge Church of Ireland
Charity Registration Number..
105484
Contact Address:
15 Drumgoon Road
Enniskillcn
County Fennanagh
BT94 4LF
Trustees
Mr Ivan Ketyle
Mrs Lorna Arnistrong
Mr Edwin Morrison
Mr James Arn]strong
Mr Harold Nelson
Mr Menyn Nelson
Mr Joseph McAlpine Mrs Lorraine Graydon
Mr Ivan Arn]strong
Mr Edward Whittaker
Mr William Loane
Mr Adrian Richardson
Mrs Pearl Howe
Mr David Graydon
Mr Alan Morrison
Mr David Hull (Appointed April 2024)
Principal OffIee-bearers
Clergy:
Church Treasurer:
Church Secretary:
Church Warden - Clergy:
Church Warden - People
Revcrcnd Lindsey Farrell
Mr Edwin Morrison
Mr Ivan Ketyle
Mr David Graydon (Mr David Hull from April 2024)
Mr Alan Morrison (Mr Joseph McAlpine from April
2024)
Mr Adrian Richardson
Mr Edward Whittaker
Glebe Warden - Clergy:
Glebe Warden- People:
Independent Examiner
Hassard Mcclements Limited
32 East Bridge Street
Enniskillen
County Fcnnanagh
BT74 7BT
Bankers
Ulster Bank
16 Darling Street
Enniskillen
County Fernianagh
BT74 7ER
Santander
4 Church Street
Enniskillen
County Fernianagh
BT74 7EB
Progressive Building Society
33137 Wellington Place
Belfast
County Antrim
BTI 6HH

MAGUIRESBRIDGE CHURCH OF IRELAND
TRUSTEE'S ANNUAL REPORT
ST
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present the Annual Report and Statements of Receipts and Payments and Assets and Liabilities for
Maguiresbridge Church of Ireland for the year ended 31 December 2023.
Objectives and Activities
The charitable purpose of the Church of Ireland is the advancement of religion.
The principal function of Maguiresbridge Church of Ireland is to support the advancement of the Christian religion
by promoting, through the work of Maguiresbridge Chur¢li of Ireland the whole mission of the Church, pastoral,
evangelistic, social and ccumenical. Being open to and cngaging with society, as a whole and offering support for
those needing help are fundameiital to the practical delivery of tlie beiiefits of Christianity.
As a result of activity in pursuit of tlie advancement of the Christian religion, Maguiresbridge Church of Ireland 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 Maguiresbridgc Church of Ireland.
Achievements, Performance and Public Benefit
Maguiresbridge Church of Irelaiid fulfils its purposes in the support and advaiicement of the Christian religion through
weekly services, inclusive of Holy Communion, Morning Prayer, Family Services, Contemporary worship, additional
services (evening) and those of the churches calendar year at Easter, Harvest and Christmas. Services continue to see
steady numbers with increases at the seasonal services and special services held. The Parish Offers pastoral care and
assistance where feasible, to all within the parish family and those within the parish boundary, with visitations to
homes, hospital, residential and nursing homes and the provision of home communion to the sick, elderly and
housebound.
Members of the parish family, including a number of the present Trustees, are actively involved within the wider
community - serving on Boards of Governors, with the rector delivering assemblies on a monthly basis. The
Church works closely with the other groupslorganisations and assists in supporting community events, led by the
rector and others.
The Trustees, (who have a responsibility for the upkeep of church property, Church, Graveyard, Rectory and Parish
hall), continue to carry out remedial r¢pairs to the surrounds of the parish church and rectory. The Trustees, also
carried out routine maintenance to the hall, to ensure that all facilities are welcoming, safe and usable by members
and the wider public.
The aforementioned activities, as described, provide evidence of how Maguiresbridge Church of Ireland continues to
implement its charitable purposes, the advancement of religion, and meets the Public Beiiefit requiretncnt.
Maguiresbridge Church of Ireland, have through the implementation of the Church of Ireland Safe Guarding
Trust, mitigated the potential for harm from its activities.
Financial Review
The principal source of income of Maguiresbridge Church of Ireland continues to be from Donations
and Plate Collections.
The principal expense of Maguiresbridge Church of Ireland is in respect of payments regarding Diocesan
Costs/Assessment.

Maguiresbridge Church of Ireland had an cxcess of receipts over payments of £6,819 for the year
ended 31 December 2023.
Maguiresbridge Church of Ireland continues to be in a healthy financial state as at 31
December 2023 with total cash funds of £155,587.
Maguiresbridge Church of Ireland aims to retain sufficient reserves to meet its expected future
expenditure requirements as well as potential future capital projects.
Going Concern
The Trustees have reviewed its planned expenditure for the year ahead and are satisfied that there are adequate
funds in place to ensure that the Parish can continue its activities and the financial statements for the year
ended 31 December 2023 can be signed off as a going concern.
Structure. Governance and Management
Governing Document and Constitution of the Charlty
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial
Organisation. The Select Vesty members are the Charity Trustees.
Recruitment and Appointment of Select Vestry (Trustees)
All members of the Church of Ireland who are over the age of 18 and are either resident within the Parish or
live elsewhcre but have been accustomed members of the congregation for at least three months, may register
as members of the General Vestry of tlie Parish, allowing them to attend and vote at meetings of the General
Vestry and to stand for election to the Sclcct Vesty. 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 Select Vesty will hold their
positions for a period of one year. Select Vestry members may be re-elected annually and there is no limit on
the number of tern]s, which may bc served.
Diocesan Assessment
The Diocesan Assessment is £45,150 (2022: £22,165).
Organisational Structure
Select Vesty is responsible for the day-to-day management of the Parish. The Select Vestry consists of the
member of the cl¢Tgy serving in the Parish, the Church Wardens, the Gl¢be Wardens and generally not more
than twelve other members of the General Vestry elected at the General Vestry.
The Select Vestry is chaired by the Incumbent or other members of the clergy officiating in the Parish. The
Select Vesty members are responsible for making decisions on matters of general concern and itnportance
to the Parish including deciding how Parish funds are to be applied.
The Select Vesty 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 Church Wardens.

Compliance with Public Benefit
The Parish has given careful consideration to the Charity Commission for Northern Ireland's guidance on
public b¢nefIt to ensure that the activities entered into during tlie year have helped to achieve tlie Parish's
objectives and activities, as wcll as providing public bencfit.
Statement of Trustees, Responsibilities
The Trustees arc responsible for preparing the Trustees, Report and the Statement of Receipts and Payments
and Statement of Assets and Liabilities in accordance with applicable law and regulations.
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 asscts and liabilities of the
Parish. They are also responsible for safeguarding the assets of the Parish and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the Trustees
Reverend Lindsey
rrell
Mr Edwin Morrison
Date:

li
MAGUIRESBRIDGE CHURCH OF IRELAI¥D
INDEPENDENT EXAMINER'S REPORT TO THE CHARrrY TRUSTEES OF MAGUIRESBRIDGE
li
CHURCH OF IRELAND
We report on the accounts of Maguiresbridge Church of Ireland for the year ended 31 December 2023, which
are set out on pages 6 and 7.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for tlie preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008, the Charities Act (Nortliern Ireland) 2013 and thc Charities (Accounts
and Reports) Regulations (Northern Ireland) 2015. It is our responsibility to:
Examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.
Follow the procedures laid down in the general Directions given by the Commission under section
65(9)(b) of the Charities Act (Northern Ireland) 2008" and
State whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act (Northern Ireland)
2008 and our examination was carried out in accordance with the general Directions given by the Charity
Commissioii for Northern Ireland under section 65(9)(b) of the Cliarities Act (Northem Ireland) 2008.
Our examination included a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also included consideration of any unusual items or disclosures in
the accounts, and seeking explanations from you as charity trustees concerning any such matters.
Our role is to statc whether any material matters have come to our attcntion giving us cause to believe:
l. That accounting records were not kept in accordance with section 63 of the Charities Act (Northern
Ircland) 2008.
2. That the accounts do not accord with those accounting records-
3. That the accounts do not comply witli the accounting requirements of the Charities Act (Northern
Ireland) 2008- and
4. That there is further inforniation needed for a proper understanding of the accounts to be reached.
We did not undertake an audit and therefore we express no audit opinion.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters ( l ) to (4) listed above and.
in connection with following the Directions of the Charity Commission for Northern Ireland, we have found
no matters that require drawing to your attention.
HASSARD MCCLE
TS LIMITED
CHARTERED ACCOUNTANTS
AND REGISTERED AUDITORS
32 East Bridge Street
Enniskillen
County Femianagh
BT74 7BT
Date:

MAGUIRESBRIDGE CHURCH OF IRELAND
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restricted
Funds
Funds
2023
2023
Total
2023
Total
2022
Recei
Donations and Plate Collection
Proceeds from Fundraising Events
Bank and Deposit Interest
Investment Income
Rental Income
Grants
Other Receipts
Total Recei
47,193
3,830
880
894
10.879
2,212
49,405
3,830
880
915
10,879
48,940
8,378
519
866
9,753
2,840
9,206
80,502
21
17.733
81,409
1,045
3,278
18,778
84,687
ments
Diocesan Costs l Assessment
Church Running Costs
Rectory Costs
Hall Costs
Independent Examiner Fee
Charitable Donations
Fundraising Costs
Bank Charges
Insurance
Other Propety Expenses
Electricity
Sunday School
Sundry
Equiptnent
Total Pa
ments
45,150
3,586
3,656
7,640
1.025
669
582
45,150
3,586
3,656
7,640
1,025
2,881
582
22,165
7,858
7,459
5,083
1,000
5,963
2,212
233
3,928
2,482
2,938
574
2,761
432
77.868
214
3,028
3,986
7,476
869
5.186
3.928
2.482
2,938
574
2,063
432
698
74,958
2,910
70,287
Excess / (Deficit) of Receipts over Payments for the
year before transfers
Transfers
6,451
368
6,819
10,215
Excess/ (Deficit) of Receipts over Payments for the year
6,451
368
6,819
10.215
On behaifof the Trustees
Reverend Lindsey Far
Mr Edwill Morrison
Date:

MAGUIRESBRJDGE CHURCH OF IRELAND
STATEMENT OF ASSETS AfiD LIABILITIES
AS AT 31 DECEMBER 2023
Unrestricted
Funds
2023
Restricted
Funds
2023
Endowmen
Total
Total
2022
2023
2023
Cash Funds
Current Accounts
73,879
78,277
152,156
3,430
77,310
78.277
155,587
70,958
77,810
148,768
Deposit Accounts
Total Cash Funds
3,430
Investment Assets
Investments in RCB Unit Trusts
Total Investment Assets
20,922
20,922
20,922
20,922
20,922
20,922
Assets retained for the Parish's own use
Rectory and Glebe
Church Hall
405,237
265,000
169,722
839,959
405,237
265,000
169,722
839,959
405,237
265,000
169,722
839,959
Other Propety
Total asset5 retained for the Parish's own use
On behalf of the Trustees
Reverend Lindsay Farr
Mr Edwin Mo
rison
Date:
s/./..

MAGUIRESBRIDGE CHURCH OF IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
l. Aceounting policie5
Set out 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 retained for the Parish's own use
The assets of the Parish, retained for its own use comprise..
Church Building and Graveyard
Rectory and Parish Lands
Church Hall
- Other Property
The Church Building and Graveyard are deemed to be Heritage as5et5 as defined by the Charities SORP (FRS 102).
These Heritage assets are not included in the Statement of Assets and Liabilitie5 as inforniation on the cost or valuation 15
not available and such inforniation cannot be obtained at a cost commensurate with the benefit to the users of the accounts
and to the parish.
The Rectory is recognised at deemed cost. being two-thirds of the capital value for insurance purposes. No depreciation
has been provided on these buildings as the current estimated residual value is not le5S than its carrying value and the
remaining useful life currently exceeds 50 years.
The Church Hall was built in 2003 and wa5 officially opened in 2004. It is recognised in the statement of assets and
liabilities at its approximate cost of construction. No depreciation has been provided on the hall as the current estimated
residual value is not less than ivs carrying value and the remaining useful life currently exceeds 50 years.
ii) Investments
Fixed asset investments which comprise of investments in RCB Unit Trusts are recorded at cost.
Value at beginning of the year
Increase in value during the year
Value at the end of the year
40,739
1,224
41,963

IVIAGUIRESBRIDGE CHURCH OF IRELAfqD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EIYDED 31 DECEMBER 2023
2. Reconciliation of Cash Funds
Total cash funds at beginning of the year
Receipts for the year
Payments for the year
Total cash funds at end of the year
148,768
84,687
(77,868)
155,587
3. Funds of the Parish
At
Incoming
01.01.2023 Resources
Outgoing
Resources
At
Transfers 31.12.2023
Endowment Funds
Bequests
20,922
20,922
20,922
20,922
Restricted funds
Donations
Friday Club Fund
Indoor Bowling Club Fund
Badminton Club Fund
2,212
(2,212)
(249)
(449)
680
2,220
162
431
2.835
164
3,430
1,064
3,062
3,278
(2,910)
Unrestricted funds
General Fund
985,665
985,665
81,409
81,409
(74,958)
(74,958)
992.116
992,116
Tot81 funds
1,009,649
84,687
(77,868)
1,016,468
4. Collection for Third Parties
No collections were made on behalf of third parties.
5. Transactions with the Trustees
The parish paid expenses of £3.656 relating to the running of the glebe house which 15 occupied by the rector. No trustee
received any remuneration or reimbursement of expenses during the year.