PRS
Patton Rainey I
Stenson Limited
CHARTERED ACCOUNTANTS
8 FtEGISTEREO AUDITORS
Registered Charity Number
NIC 108023
THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
actThAties Ihe Unrfed KHwJdorn ty the Inslitirte of Charteied AcLYNJntants in Ir8laThl

THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Contents
Trustee, s Report
Independent Examiner's Report
Income Statement
Balance Sheet
Notes to the Financial Statements
9-11

THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of The Parochial
schools of the Diocese of Clogher.
The following Trustees held office during the year and remain in office. If the trustee resined during
the year this is stated with the date of resignation along side their name.
Rt Rev Dr lan Ellis
Glenn Moore
Hazel Hunter
Rev Kenneth Hall
Rev Ian Berry
Rev Lorraine Capper
Rev Paul Thompson
Mrs Florence Brunt
Mrs Irene I(nox
Mr Henry Robinson
Mr Gerard O'callaghan
Mr John Graham
Revd Canon Jen Mcwhirter
Rev Stephen Mcwhirter
Mrs Rosemary Barton
Resigned 26.09.24
Resigned 26.09.24
Appointed 26.09.24
Appointed 26.09.24
Appointed 26.09.24
The registered office of the Charity is Clogher Diocesan Office, Cathedral Hall. Halls Lane,
Enniskillen, BT74 7DR.
The Trustees confimi that the Annual report and financial ststements of the Charity comply with the
C￿ent statutory requirements, the requirements of the Charity's governing document and the
provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by
Charities" issued in January 2015.
Structure? governance and management
Constitution
The Charity is registered as a Charity and was constituted on l O February 1892.
The Charity is also registered with the Charity Commission for Northern Ireland under number
NIC 108023.
b. Method of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-
opled by the Diocesan Synod of the Diocese of Clogher under the tern]s of its constitution.

THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
TRUSTEES, REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Objectives and Activities
Review of activities
The Parochial Schools of the Diocese of Clogher is a registered Charity that carries out its purpose in
accordance with Schcme 96 framed under the Educational Endowments (Ircland) Act, 1885,
Commissioners of Charitable Donations and Bequests, for the future government and management of
the Educational Endowments of and belonging to The Parochial Schools of the Church of Ireland
Diocese of Clogher, by promoting and encouraging, in thc Church of Ireland Diocese of Clogher, so
far as the endowments admit, education and religious education of pupils belonging to the said
church. The Charity carries out its purpose through regular Board meetings which oversee the
allocation of dividends arising from endowments and also by fulfilling the trusteeship of endowment
property.
Financial review
The Charity is reliant on donations and contributions from its sponsors which for the year ended 31
March 2025 amounted to £14,972 (2024 £15,175). The Trustees consider that the unrcstricted funds
of the Charity will enable them to have sufficient resources and assets at their disposal to be in a
position to adequately fulfil their obligations. The Charity held £13,956 Cash Reserves at the year
end (2024 £13,812).
Reserves policy
The income of the Charity is considered stable and the risks associated with any significant reduction
in income is regarded as unlikely. The Trustees are satisfied that a figure equating to approximately
twelve months expenditure is an appropriate level of reserve balance at the present time.
Plans for the future
. Future developments
The Charity intcnds to continue the work it perfornls for the benefit of members and the public in
accordance with the ternis of its constitution.
Trustees, responsibilities statement
The Trustees are responsible for preparing the Trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
Charities legislation requires the Trustees to prepare financial statements for each financial year.
Under Charities legislation the Trustees must not approve the financial statements unless they are
satisfied that they give a true and fair view of the state of affairs of the Charity and of the incoming
resources and application of resources, including the receipts and payments. of the Charity for that
year. In preparing these financial statements. the Trustees are required to:
select suitable accounting policies and then apply them consistently"
observe the methods and principles in the Charities SORP.

THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
TRUSTEES, REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2025
make judgments and accounting estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the Charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the Charity's transactions and disclose with reasonable accuracy at any time the financial
position of the Charity and enable them to ensure that the financial statemcnts comply with the
Charities legislation.
They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on 16 December 2025.
And signcd on their behalf by:
*@_ Ctsy
Rt Rev Dr lan Ellis
Chainnan

PRS
Patton Rainey I
Stenson Limited
CHARTÉREO ACCOUNTANTS
& REGISTERED AUDITORS
THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF CLOGHIR
DIOCESAN BOARD OF EDUCATION
FOR THE YEAR ENDED 31 MARCH 2025
I report on the accounts of the Charity for the year ended 31 March 2025, which is set on page 4.
Respective Responsibilities of Charity Trustees and Examiner
As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with
the Charities Act (Northem Ireland) 2008. Having satisfied myself that the Charity is not subject to
audit under Charities Legislation and is eligible for tndependent ExaminatLOn.
It is my responsibility to:
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general directions given by the Charity Commission for
Northern Ireland under Section 65(9)(b) of the Charities Act
state whether particular matters have come to my attention
Basis of Independent Examiner's Report
I have examined your Charity Accounts as required under Section 65 of the Charities Act and my
examination was carried out in accordance with the general directions given by the Charity
Commission for Northern Ireland under Section 65(9)(b) 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 my attention giving me cause to
believe:
l. That accounting records were not kept in accordance with Section 63 of the Charities Act.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there is further infomiation needed for a proper understanding of the accounts to be reached.
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
R￿stered out audit and regulakny knr a ra￿ of irwesfftnt busw
aL1wth5 United lQr¥Jlorn bytr￿ tslitule of charte￿dACLm)ull￿ts in Irelwxl

PRS
Patton Rainey I
Stenson Limited
CHAR TEREO ACCOUNTANTS
a REGISTERED AUDITORS
THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
INDEPENDENT EXAMINER'S REPORT TO THE CHAIUTY TRUSTEES OF CLOGHER
DIOCESAN BOARD OF EDUCATION
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examiner's Report
I have completed my examination and have no concems in respect of the matters (l ) to (4) listed
above and. in connection with following the directions of the Charity Commission for Northern
Ireland. I have found no matters that require drawing to your attention.
Thomas S Patton FCA
Patton Rainey Stenson Liniited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co Fernlanagh
BT74 7BT
Date: 16 December 2025
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
Regi5*Ted ￿ carry (rtrt audrt regulated tora rarvJ8 of inves1￿￿t t￿$￿*55
8thiti88 in lh8 Uniled Kirvyth by ￿ IT￿1th ol Gharter￿A0>XlnI8ts￿ in Ireland

THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
INCOME STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
Restricted Unrestricted
Funds
Funds
2025
2025
Total
2025
Total
2024
Income
Dividends RCB
Cavan monag1￿) Education &
Training Board
Bank Interest Received
RCB
NIE Wayleave
Maguiresbridge Play Group
NICIFC
Gift Aid
1,7l9
1.719
1,700
7,070
93
69
7,070
93
69
7,275
114
64
100
5,918
100
5,918
100
5,919
Expenditure
CIPSMA
CDBRE (RCB Div)
Maguiresbridge Playgroup
Bank Fees
Dividends to Parishes
Honorarium Secretary
Honorarium Treasurer
Secretarial Expenses
Divid¢nds Rockcorry Parish
Dividends FiT)ner Parish
Ematris Select Vesty
Exchange Difference
Solicitor Fees
Accountancy
45
62
90
98
4,684
500
250
207
217
1,329
6,364
l87
360
960
45
61
95
100
4,944
500
250
181
227
1,389
6,911
271
1,524
360
62
90
98
4.684
500
250
207
217
1,329
6.364
187
360
960
ProfiU(Loss) for the year
(336)
(336)
(1,683)

THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted Endowment
Funds
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
Investment Assets
Investment Properties
Investment Funds
Total Investment Assets
463,384
271766
463,384 463,384
271766
Cash Funds
Current Accounts
Total Cash Funds
Total Assets
Creditors less than l year
749,106
749,106 749,106
74
Reserves
Opening Balance
Deficit for the year
748,962
336
748.962 750,645
336
Closing Balance
The financial statements were approved by th¢ Board of Trustees on 16 December 2025 and were
signed on its behalf by:
Hazel Hunter- Treasurer

THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
I. ACCOUNTING POLICIES
These financial statements have been prepared in accordance with Financial Reporting
Standard FRS102 "The Financial Reporting Stsndard applicable in the UK and Republic of
Ireland" including the provisions of Section l A "Stnall Entities" and the Companies Act
2006. The financial statements have been prepared under the historical cost conventions and
the accruals basis.
Set out below are the principal accounting policies which have been adopted in the
compliation of the Profit and Loss Account and the Balance Sheet.
(a) Income Statement
All items of income and expenditure included within the income statement have been
accounted for on an acc￿￿lS basis.
Charitable expenditure comprises those costs incurred by the Charity in the delivery of its
activities and services to its ben¢ficiaries. It includes both costs that can be allocated directly
to such activities and those costs of an indirect nature necessary to support them.
(b) Balance Sheet
(i) Assets Retained for the Parish's own use
The assets of the Patish. retained for its own use comprise:_
Aghadrumsee School House
Aghnamullen School House
Currin School House
Donacavey School, Dwelling House & Premises
Killanny School and Dwelling House
Magheracross School House
These are deemed to be Heritage Assets as defined by the Charities SORP (FRS102).
These Heritage Assets are not included in the Balance Sheet as infomiation on the cost or
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 PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
IYOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CONTINUED
(ii)
Investments
Fixed asset investments comprising investment properties, investments in equities and
investments in Unit Trusts are initially recorded at cost and are then subsequently stated at
fair value at each year end date. Invesmtents in unquoted investments are recorded at cost and
are assessed annually for impairnient.
Taxation
The Charity is exempt from corporation tax on its charitable activities.
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
Charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes. Further explanation of the nature and purpose of each fund is
included in the notes to the financial statements.
2. TRANSACTIONS WITH THE TRUSTEES
Trustees were paid £750 in Honorariums during the year.
3. INVESTMENT PROPERTIES
Aghnamullen School Site
Clones School House (Female & Infant)
Drummully School House
Maguiresbridge School House
Rockcorry School House
1,684
147,306
21,044
125,000
168 350
463 384
10

THE PAROCHIAL SCHOOLS OF THE DIOCESE OF CLOGHER
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CONTINUED
4. INVESTMENT FUNDS
RCB - General Unti Trust (ROI)
RCB - General Unti Trust (NI
Nl Ccntral Investment Fund for Charities
64,150
2,382
205 234
271766
5. CURRENT ACCOUNTS AND CASH
Unrestricted Restricted
Total
2025
Tot21
2024
Bank Account - Euro
Bank Account - Sterling
Business Reserve Account
9,975
510
9,975
510
9,337
502
6. CREDrroRS
2025
2024
Accountancy due within l year
480
7. MOvE1￿￿NT IN RESERVES
Total
2025
Total
2024
Opening Balance
Income for the year
Expenses for the year
Closing Balance
748.962
14,972
750,645
15,175