PRS Patton Rainey I Stenson Limited CHARTEPED ACCOVNTANTS & flEGISTERED AUDITORS Belleek Parish Church Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabilities For the year ended 31 December 2025 Charltles Number.. IOS490 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisern Aw$tsredtOC8nyoul duditwork reguFated lty a rawe ol InvestinI acti%rybes in ihe United KMgJDm bylh8 In51ituteof ¢hgrt$Ae¢Wnt811Is In Ir3Th
Page I Belleek Parish Church Annyal report and financlal statements for the year ended 31 December 2025 Contents Pages Contents References and admlnlstrattve detalls of the Charity TTUStees' report Independent Examiners Report to the Trustees Receipts and payrnents account Statement of a55ets and liabilities Notes to the financial Statements 9-12
Page 2 Belleek Parish Churth References and administrative details Charity Name.. BelleeklBelleek/Clo8her/Church of Ireland Charity Re8iStratton Number= 105490 Contact Address.. 438 Loughshore Road Enni5killen Co. FermanaBh BT93 3BR Trustees Betty Johnston Rachel Love James Pye Mark Johnston James Johnston Robert Johnston Snr Rev. Rebecca Guildea Donna Pye Mary Reid Helen Thompson Gill Sheehan Principal offl-bearers Clergy.. Church Treasurer.. Church Warden- Clergy.. Church Warden- People.. Rev. Rebecca Guildea Gill Sheehan Rache1 Love James Pye Independent Examlner Stephanie Stenson FCA Patton Rainey Stenson Limited 6 East Brid@e Street Elniskillen Co. Fermanagh BT4 7BT Bankers Bank of Ireland 7 Town Hall Street Enni5killen BT74 78D
Page 3 Belleek Parish Church Trustees, Annual Report for the year ended 31 Dècèmber 2025 The trustees present the annual report and statements of Receipts and Payment5 and As5et5 and Liabilities for the Best Church for the year ended 31 December 2025. Oblectlves and Actlvltles The charitable purpose of the Church of Ireland is the advanment of religion. The principal function of the Parish of Belleek is to support the advancernent of the Christlan religion by promotin& throu8h the work of the Parish of Belleek the whole mission of the Church, pastoral, evan8elistic, social and ecumenical. Being open to and engaging with society as a whole and offering support for those needing help are fundamental to ihe practical delivery of the benefits of Christianily. As a result of activity in the pursuit of the advancement of the Christian religion, the Parish of Belleek has CiJ5tody of property and of records, materials and artefacts of significance to the cultural and religious herita8e and maintenance of which is undertaken by the select vestry of the Parish of Belleek. hlevements, Performan¢e & Publlc Benefit Belleek Parish has been able to fulfil its task of sharing Christ's teathing locally through our Sunday services. mission participètTron and missionary links. We host a morning service of worship and prayer for the benefii of the public and advancement of Christian worship at 11.30am on the second and fourth Sunday of each month. During the week we offer pastoral care, help and support for parishioners through home and hospital visits. The Parish has given careful consideration to ihe Charity Cotllmission for Northern Irelancys guidance on public benefit to ensure that the actives entered into durin8 the year have helped to achieve the Parish's objectives and artivities, as well as providin8 public benefit. Financial RÈVIÈW The main sources G.. income were planned giving and freewill offerin8s. VafiOUS funwrai5in8 events were held during the year whlch raised £5.895. The F ?ancial Statements show a deficit of £6)3 for the year, which was n part due to 518rhificant repair5 carried out dUr..g the year but insurance monies of £1,800 we¥e received in the previous year. There was an insurance claim rereived during the year for a totdl of £2,770. This was for damage to the Church roof. The total cost of repairs wa5 f 3,150. Going Concern The activities of the congregation are dependent on the ongoing contrlbutions from Its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statement- to meet commitments which will arise in the year from thp dat- of the signing of ihis report and Subject to the continuin8 5UryPOrt from its members to fund on an ongoing basis the congre~ation's curreni activities and other financial MMItMents.
Page 4 Belleek Parish Church Trustees, Annual Report for the year ended 31 December 2025 Icontinuedl Structure. Governance and Management Governing Dotument ond Constitutlon oAthe ChaAty Chapter111 of the Constitution of the Church of Ireland govems Parishes and Parochial Organisation. The Select Vestry members are the Charity Trustees Recruitment ¢7ndAppointment oASelert Vestry (TNstees) All melnbers of the Church of Ireland who are over the age of 18 and are either resident within the parish or live elsewhere but have been accustomed Members of the congregation for at least three months, mav register a5 members of the general vestry of the parish. allowing them to attend and vote at meeting5 of the general vestry and to stand for elettion to the select vestry. Meetln@s of the general vestry are held at least once a year. The Select Vestry is elected as part of thi5 General Vestry Meetin& The Select Vestry members will hold their positions for a period of one year. Select Vestry members may be ¥e-elected annually and there is no Ilmii on the number of terms whleh may be served. Pay and Temuneratlon The Incumbent Is paid directly by the Diocese and recelves stipend in accordance with fSgures approved by the General Synod of the Church of Ireland. Oryoni5ationalStnKtLire The select vestry Is responsible for the day-to4ay management of the parlsh. The select vestry consists of the member of the cler8y serving in the parish, the churchwardens, the 8lebe wardens and generally not more than twelve other members of the general vestry elected at the General Vestry. The select veitry Is chalred by the Ine.umbent or other member of the clergy officlatlng in the parish. Select vestry members are responsible for making decisions on matters of general concerrb and importance to the parish includip.8 deciding how parish funds are to be applied. The select vestry mp•ts at times fixed by the mernbers or by the diocesan synod. Snecial meetings may Se convened at any time by the chairperson or the churchwdrdens. In 20 J5 the Select Vestry met 2 times durln@ the year and the average attendance wac 82%. Complionce with Public Benefit The Parish has given careful consideration to ihe Charity Commission for Northern Ireland's guidance on public benefit to ensure that the actives entered into during the year have helped to achieve the Parish's objectives and attivities, as well as providing public benefit. statement of Trustees. Re5ponslbllltles The trustees are responsible for preparing ihe Trustee<, Report and the statement of re¢elpts and paymenti and statement of assets and liabilities in accordance with ar)Iliable law and regulations.
Page 5 Belleek Parlsh Church Trustee< Annual Rèport for thè yèar énded 31 Detèmber 2025 Icontinuedl Statement of Trustees, Responsibilities Icontlnuedl The law èpplicable to charitie5 in Northern Ireland with Income of less than £250,000 require5 the trustees to prepare a statement of reiptS and payments and a statement of assets and liabilities for each financial year. The trustees are resTX)nsible for keeping accounting records that are sufficient to show and explain the Pafish's transactions and disc105e with reasonable accuracy at any time the asset5 and liabilitie5 of the Parish. They are 3150 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 Tru5tee5 Rev Rebecca Guildea Date: 1410412026 Gill Shè han (Treasurerl Date.. 14104121126
PRS Patton Rainey I Stenson Limited C¥4AftTEQED ACCOUNTANTS Page 6 & REGISTEkEO AUDITORS Belleèk Parish Church Independènt Exarninèrs Report to the Trustees of Belleek Parish Church I report on the accounts o! the Trust for the year ended 31 December 202S. which are set out on pages 7 to 12. Respective Responsibilities of Charlty Trusteès and Examiner. As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. exarnine the accounts under Section 65 of the Charitie5 Act. foSlow the procedures laid down in the general directions givern by the Commission under Section 6519llbl of the Charities Act. state whether particular rnatters have come to my attention. Basis of Independent Examinerfs Report I have examined youf Charity Accounts as required under Section 65 of the Charitie5 Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under Sertion 6519llbl of the Charities Act. My 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. My role is to state whether any material matters have come to rny attention giving me cause to believe.. That accounting records were noi kept in accordance with Section 63 of the Charities Act. 2. That the account5 do not accord with those accounting records. That the accounts do not comply with the accvunting requirements of the Charitie5 Act. That iheTe is further information needed for a proper understanding of the accounts to be reached. Independpnt Examinerfs Report I have completed my examination and have rio concerns iii respect of the matter5 111 to141 listed above 3nd, in ionnection with following the directions of the Char,':y Commissioii for Northern Ireland, I have found no rnatter5 that require drawing to your attention. S Sten50n FCA Patton Rainey Stenson Limited Chartered Accountants 6 EuSt Bridge Street Enniskillen B774 78T Oate: 1410412026 CHARTERED ACCOUNTANTS IRELAND Chartered Re¥stered to carry oul audii work and repulatsd fora r¥ng¥ of invosim¢M buslness arliviliBs ID Lkniled Kinyd¢m by Institute ol ChaNeiertAecouniant5 in Irela
Page 7 Belléek Parish Church Recelpts and Payments Account for the year ended 31 December 2025 Unre5trk Restrlcted Funds Funds 2025 2025 Endowment Funds 2025 Total 2025 Total 2024 Note Recei Donations & plate collectlon Investment income Proceed5 from Fundraising Event5 Other Receipts Total Recel ts 8,419 195 5,895 2,846 17.355 8,419 195 5.895 2,846 17,355 8,978 185 2,413 1.900 13,476 Pa Diocesan Costs/Assessment Church Running Costs Glebe Costs Administration Costs Sundry Expenses Charilable Donations 10,080 6,480 513 737 153 45 10,080 6,480 513 9,633 11,921 737 153 45 736 381 Total Pa ments 18,008 18,008 23.155 Emtess of Recelpts over Payments forthe vear before transfers 16531 16531 19,6791 Transfers Excess of Payments over Receipts for the year 16531 16531 19,6791 On behalf of the trusteès: Rev Rebecca ulldea 111 She han {Treasurer) Date= 1410412026
Page 8 Belleek Parlsh Church Statement of Assets and Llabllltles as at 31 December 2025 Unre5trirted Funds 2025 Restrirted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 Cash Funds Current Accounts Total Cash Funds 8,963 8,963 8.963 8,963 9.616 9,616 Investment A55ets Investments in RCB / CIT Unit Trusts Total Investment Assets 4.661 4.661 4.661 4,661 4,661 4,661 Assets retained for the Parlsh's own use Fixture5 and Fittings Total Assets retained for the Parish's own use O Behalf of the Trustees Rev Rebecca Gulldea Gkll Sh han ITreasurerl Oate.. 1410412026
Page 9 Belletk Parish Church Notes to thè flnantial statèmènts for the year ended 31 December 2025 Accounting policies Set out below are the principal accountin8 policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities lal Recelpts and Payments Account All items of income and expenditure included within the Receipts and Payments Account have been accounted for on a cash receipts basls. {bl Statement of Assets and Uabllltles 11) Assets retoinedAof the Porish's own use The assets of the Parish, retained for its own use comprise'.- Church Building and Graveyard The Church Building and Graveyard are deemed to be HeritaEe assets as defined by the Charities SORP IFRS1021 These Herita8e assels are not included in the statement of assets and liabilbties as information on the cost Of valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish. The Glebe House is shared by the ¢ir¢uit and is ietoÈnised at a deemed cost of £95.000 in the accounts of Garrison Parish, bein8 the estimated fair value OT the property at 31 Dernber 2021. No depreciation has been provided on the glebe house a5 the current estimated residual value is not less than it's carryii.g value and the remaining useful life currently exceed¢ SO years. 511 Investments Investment in RCBICIT Unit Trusts are initialty r.-corded at cost. The market value of investments at 31 Detember 2025 is £11,407.
Page 10 Belleek Parish Churth Notes to the financial staternents for the year ended 31 Dember 2025 Icontinuedl Other Receipt5 2025 2024 Insurance Claim Magazine Monev 2,770 76 2.846 1,800 Ic¥) 1.900 Sut)dry Expenses 2025 2024 Web Services Chijrch Magaiines Easter Books Isting preacher & Guest Speaker Confirmation Bible5 Items for Churd) A¢rjvitles Fireproof Document Box 60 74 ithj ICMJ 19 139 30 381 153 Donatlons 2025 2024 Exodus Trust 45 45
Page 11 Belleek Parlsh Church Notes to the financial statements lor the year ended 31 December 2025 {continuedl Current Accounts and Cash 2025 2024 General Account 8,963 9,616 8,963 9,616 Rèconclllation of Cash Funds 2025 2024 Total Cash Funds at Beginning of the year Receipts for the Year Payment5 for the Year 9,616 17.355 18,008 19.295 13.476 23,155 Total Cash Funds at end of the year 8,963 9,616 Movernent In Funds Openln8 Balance Overstated Atljan 2025 Incoming Resources Outgoing Resources At 31 Oec 2025 Transfers Endowment fvnds RCB Unit Trusts 4,6DI 4,661 4,661 4.661 Unrestrlcte funds General Fund 9.616 9.616 17,355 17.355 18.008 18.0(J8 8,963 8,963 Total funds 4,277 17,355 18,rx)8 13.624 Pur oses of Endowment Funds Income from the Beqt¢ests and Legacies are used for stiDend and general purposes.
Page 12 Belleek Parlsh Church Notes to the financial statements for the year ended 31 December 2025 Icontinuedl Transartions with the Trustees The parish paid expenses of £513 relating to its share of expenses for the runnin8 Costs of the 8lebe house vthich is occupied by the rector. No payments were made lo trustees durin8 the year. No trustee or a person related to a trustee had any personal interest In any contract or transactlon entered into by the charity during the year. Governance Costs Governance costs of £564 were incurred during the year which relates to fees paid to the independent examiner. Governance costs are included within Administration costs in the Receipts and Payments Accounts.