Church of Ireland
Parish of Ramoan, Ballycastle
Annual Report and Financial Statements
For the year ended 31st December 2022
Charlties Number: 102908

Church of Ireland, Parish of Ramoan, Ballycastle
Annual Report and Financial 5tatement5 for the year ended 31" December 2022
Contents
Pages
References and administrative detai15
Trustee5 Annual Report
Independent Examiners report to the Trustees
Receipts & Payments Account
Statement of Financial Positlon
Notes to the financlal statements
10-12

Church of Ireland, Parish of Ramoan. Ballycastle
References and administrative details
Charity Name..
Church of Ireland, Parish of Ramoan, Ballycastle
Charity Registration Nurnber=
102908
Contact Address..
Ramoan Parish Centre
3 Station Street
Ballycastle
Tel. 028 2076 2888
Prlncipal Office Bearers and Select Vestry (Trustees)
Rertor
Rev D Ferguson
Glebe Warden
Mr W Elliott
(to 4 April 20221
Mr J Mcconaghy
(from 4 April 20221
Mr E Mcmullan
Mrs J McBride
Reetoes Warden
People's Warden
Mr G Bell
Mr J Mcconaghy
Ito 4 April 20221
Mr A Mccook
(from 4 April 20221
Mrs M Mcmullan
Glebe Warden
Hon. Treasurer
Hon. Secretary
Dr l Bell
Mrs S Wllson
Ifrom 4 April
20221
Mrs S Bell
Mrj Nlcholl
(to 4 Aprll 20221
Mrs K Elllott
(to 4 April 20221
Mrs H McKeown
Mrs O Mcmullan
Mr N Mcmaster
Mrs S Mcmaster
Mrw Hargie
Mrs S Wilson
Mr M Watson
Mrs L M¢Conaghy
Independent Examiner
M G Rama8e, FCA
4 Leeke Road
Bushmills
Principal Bankers
Ulster Bank
20 Ann Street
Ballycastle

Church of Ireland, Parish of Ramoan, Ballycastle
Trustees Annual Report for the year ended 31, December 2022
The Trustees present the annual report and accounts for the Church of Ireland, Parish of Ramoan for the year ended 31
December 2022.
Aims and Purposes
The charitable purpose of the Church of Ireland Is the advancement of religion.
The principal function of the Parish of Ramoan is to 5UPPOrt the advancernent of the Christian religion by promoting,
through the work of the Parish. the whole mission of the Church, pastoral. evangelistic, social and ecumenical. Being open
to and engaging with society as a whole and offering support for those needing help are fundamental to the practical
delivery of the benefits of Christianity.
A5 a result of actlvity in the pursuit of the advancement of the Christian religion, the Parish of Ramoan has Custody of
property and of records, materlals and artefacts of significance to the cultural and religious heritage and maintenance of
which is undertaken by the Parish as a secondary charitable purpose.
Objectlves and Artlvltles
All of the functions of the Parish relate to the advancement of rellgion through holding regular worship and communication
with and caring for parishioners and others in our communlty and in the wider world.
The expression of the precepts of the Christian religion through engagement with the general publlc and in particular with
the disadvanta8ed, the sick, the elderly and the young is a public benefit. We are comrnitted to enabllng as many people
a5 posslble to worshlp in our churches and make use of our Parish Centre, increaslng social interactlon and giving and
receivlng pastoral care at the point of need.
To ensure this work is carried out in comfortable surroundings maintaining the fabric of our two churches and Parish
Centre,
The churches also provide space for quiet contemplation. Durlng 2022 the opening of the churches for thls purpose was
resumed after restrictions were lifted relatinB to the COVID 19 Pandemic.
No harm arises from the activltles and purposes of the church and the beneficiaries are the general public.
Achievements and Performance
Worshlp and Prayer
The Selett Vestry as trustee5 seek to offer 3 range of 5ervice5 over the course of the year that our Parish and community
find both beneficial and spiritually fulfilling. These services are designed to engage and encourage the participation of all
attendees regardless of age or church affiliation. Our aim 15 to make everyone feel welcome and experlence the love of
Jesus through the expression of our Worship.
During 2022 with the Eradual lifting of restrictions relating to the COVID 19 pandemic we have been able to return to in-
person worship witli a ¥1 ULlual jllLl¥dS¢ iri Lhe number5 aIiending PUDlic wor5nip- we nave continued with the Ilve feed
streaming of our Services on soclal media. This allowed those still isolating and those who are still anxious about returning
to in-person worship the opportunity to worship with us.

Church of Ireland. Parish of Ramoan, Ballycastle
Trustees Annual Report for the year ended 31" December 2022 (continued)
Pastoral Care
Providing pastoral care to our parishioners and wider community 15 seen as one of the most important role5 of our Rector.
Priority is given to those who are ill, housebound, or living alone. The easing of restrictions allowed for more personal
contact with our parishioners who needed support.
The Parish Prayer group provides a prayer list which is dlstributed throughout the Parish where those who would like
people to pray for them can ask to have their narnes added to the list.
Pastoral Care is also provided for young familie5 and those in need.
All pastoral care is provided in confidence.
Chlldren and Young People
The Parlsh provides learning and worship opportunities for children and young people 50 that they may grow in their
knowledge of the Chrlstian faith. One of the areas that 15 highlighted is the need to reach out Into the community and
further afield,
Our Sunday School Children support a number of children through a Northern Ireland based charity in Africa.
The Select Vestry as Trustees ensures that the Parlsh adheres to the chlld protection requirements of Safeguardlng Trust
ensuring that all those working Wlth children, young people and vulnerable adults are vetted through Access Nl and receive
adequate training. Our Children's ministry has shown a gradual increase in nurnbers attendlng after the disruption of the
previous years,
Mission and Evan8ellsm
The Parish supports the work of various charities such as the Church of Ireland Blshop's Appeal and Christian Aid in their
work overseas and In the wlder communlty. A Bl-monthly newsletter is provided to every famlly In the Parlsh and wider
afield which highlights Parish and communlty events. It Is also available on our website. The newsletter also Includes items
of a spiritual nature and prayers.
Using the mediums of Facebook and the Parish Website we endeavour to keep our parishioners and wider audlence
updated daily as to what is goin8 on in our Parish.
In December 2022 the Parlsh held a Chrlstmas Tree Festival over 4 days, involving many people and organisations from the
community. It proved to be a great success wlth people vlsltlng the event from not only the local communlty but from
further afield as well.
Bulldlngs and Heritage Development
Our Parish Buildings Restoratlon Programme continues with the final work being completed at Holy Trinity.
The Trustees have care of five properties whlth require a programme of continued maintenance.
In addition to this the Tru5tee5 are also responsible for maintaining an historic graveyard which due to its layout requires
considerable expenditure for grass cutting etc to provide safe access for relatives visiting graves as well as the general
public.
The Trustees continue to employ a Parish Adminlstrator to deal with the additional workload generated by the Parish
Centre and to support the Rector with the Parish administrative duties.

Church of Ireland, Parish of Ramoan, Ballycastle
Trustees Annual Report for the year ended 31" December 2022 (continued)
Financial Review
The Trustees report a net decrease in unrestricted cash funds of £23,864 for 2022, which is in line with expectations.
We are pleased to roport that income generated from direct givin& donations. fundralsing and use of the parish centre
increased signlficantly on the previous year.
A number of planned repairs, improvement & restoration projects were carried out during the year. the cost of which was
drawn from our unrestricted funds. These included the church bell repair, graveyard wall repair & new gates. In addition
the final bill for the refurbishment of Holy Trinity1£707681 was paid out ol restricted funds
The sale of development lands ralsed net proceeds of £652,080. This has been added to our capital cash reserves. It is the
Trustees intention that a portion of the proceeds of this sale will be used to fund the renovation or rebuild cost of the
Rectory in the near future.
Reserves
At the 31, December 2022, the parlsh held unrestrlcted cash funds of £168,543 of which £6,327 was set aslde for buildlng
maintenance & £3,123 for Sunday school purposes.
The Parlsh has substantial assets, reserves and Investments vested with RCB & CIT for the purposes of future capital
expenditure should the need arise. The Trustees conclude that the financial position of the Parlsh Is satisfactory.
Golng Concern
The Trustees have reviewed the budgets 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 end 31" December 2022 can be
signed off as a golng concern.
Structure, Governance and Management
Governing Document and Constltutlon oAthe Charlty
Chapter111 of the Constitution of the Church of Ireland governs Parishes and Parochial Organisations. The Select Vestry
members are the Charity Trustees.
Recruitment andAppointment oASelert Vestry
All members 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, may register as members of the
General Vestry of the Parish, allowing them to attend and vote at meeting5 ofthe General Vestry and to stand for election
to the 5elett Vestry. Meetings of the General Vestry are held at least once a year. The Select Vestry is elected as part of
this General Vestry nieettng. TFIE Select Vestry wlll 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 terms which may be served.
Pay and remuneration.
The incumbent receives a stipend from the Parish in accordance with figure5 approved by the General Synod of the Church
of Ireland.

Church of Ireland, Parish of Ramoan, Ballycastle
Trustees Annual Report for the year ended 31" December 2022 (continued)
Organisotionalstructure
The Selett Vestry 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, any curate a5SlStant I'the curate"), the churchwarden5, the glebe wardens and generally
not more than twelve other members of the Eeneral vestry elected at the General Vestry.
The Select Vestry 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 deciding how
parish funds are to be applied.
The Select Vestry meets at times fixed by the members or by the Diocesan Synod. Special meeting5 may be convened at
anytime by the chairperson or the churchwardens. Durlngthe yearthe Select Vestry met on 10 occasions and the average
attendance was 95%.
Statement of Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial statements in aCCOfdance with applicable
law and re8ulations.
The law appllcable to charities in Northern Ireland requires the Trustees to prepare financial statements for each financial
year. Under that law the Trustees have prepared the financial statements in accordance with Generally Accepted
Accounting Practlce in the United Kingdom (accounting standards issued by the Financial Reportln8 Council in the UK,
Including Charities SORP IFRS 1021 "Accountin8 and Reportin8 by Charlties.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK
and Republic of Ireland IFRS 1021" and promulgated by the Institute of Chartered Accountants in the United Kingdom and
United Kingdom Lawl. Under that law the Trustees must not approve the financlal statements unless they are satisfied that
they give a true and fair view of the state of the affairs of the charity and of the statement of financial activities of the
charity for that period.
In preparing these financial statements, the Trustees are requlred to..
select suitable accounting policies and then apply them conslstently.
make judgments and estimates that are reasonable and prudent.
state whether the financial statements have been prepared in accordance with applicable Accounting Standards and
identify the standards In question, subject to any material departures being disclosed and explained in the financial
statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Parish will
continue as a going concern.
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 financial position of the Parish and enable them to
ensure that the financial statement5 comply with the Charities Act (Northern Ireland) 2008, the Charity (Accounts and
Reports) Regulations INorthern Ireland) 2008 and the provision of the Constitution of the Church of Ireland. They are also
responsible for safeguardin8 the asset5 of the Parish and hence for taking reasonable steps for the prevention and
detection of fraud and other irregu13ritie5.

Church of Ireland, Parish of Ramoan. Ballycastle
Statement as to disclosure to our auditors / examiners
In so far as the Trustees are aware at the timing of approving our Trustees, Annual Report-
there is no relevant audit information of which the charitable cornp3ny's auditor is unaware,. and
the Trustees have taken all steps that they ought to have taken to rnake themselves aware of any relevant audit
information and to establish that the company's auditor is aware of that information.
Independent Examlners
The Independent examiner, M G Ramage, FCA has indicated his willingness to continue in office, and a resolution
concernin8 their reappointment will be proposed at the Annual General Vestry Meeting.
On Behalf of the Trustees
21.5.213
Rev David Ferguson
Rector
2?18J£i
Mrs J Mc8ride
Honorary Treasurer
Date..

Church of Ireland, Parish of Ramoan, Ballycastle
Independent Examinerfs Report to the Trustees of the Church of Ireland, Ramoan Parish
I report on the accounts of the Trust for the year ended 31, December 2022, which are set out on pages 8 to 12.
Respective responsibilltie5 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
(Northern Ireland) 2008. It is my responsibility to:
Examine the accounts under section 65 of the Charitie5 Act.
Follow the procedures laid down in the general Directions given by the Commlsslon under section 6519llbl of
the Charities Act.
State whether particular matters have come to my attention.
Basls of Independent examiner's report
I have examlned your charity accounts as requlred under section 65 of the Charities Act and my examination was caf ried
out In accordance with the general dlrectlons given by the Charity Commission for Northern Ireland under sectlon 65191{bl
of the Charities Act.
My examinatlon Included a review of the accounting records kept by the charity and 3 comparison of the accounts
presented with those records. It also Included conslderation of any unusual items or dlsclosures in the accounts and seeking
explanations from you as charlty trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kept in accordance with sectlon 63 of the Charities Act.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply wlth the accounting requirements of the Charities Act.
There is further informatlon needed for a proper understanding of the accounts to be reached.
Independent examine￿$ statement
I have completed my examination and have no concerns in respect of the matters111 to {4} listed above and. in connection
with the following the Directlons of the Charity Commission for Northern Ireland, I have found no matters that require
drawing to your attention.
Mark G Ramage, FCA
4 Leeke Road
Bushmills
Co Antrim
BT57 8UN
Date:

Church of Ireland, Parish of Ramoan. Ballycastle
Receipts and Payments Account for the year ended 31, De￿mber 2022
Unrestrirted
Funds
2022
Restricted
Funds
2022
Endowment
Fund5
2022
Total
2022
Total
2021
Recei
Regular Giving & Collections
Donations & Legacies
Special Collections
Parish Centre
Fundraising
Property Renta15
Investment Incorne
Culfeightrin Parish
Other Income
Grant income
Parish Or8anisatlons
Sale of investment
Sale of property
54.741
5,154
1,989
10,360
9,775
6,389
60,280
12,332
3,731
12,669
54.741
5.154
1.989
10,360
9,775
6.389
63,852
12.332
3,731
12,669
2,493
7,600
660,000
50,576
1,000
40
5,983
6,356
58,316
3.572
2,443
17,874
550
2,493
7,600
660,000
75,750
Total Recel
ts
185,020
666,065
851,085
218,888
Pa
ment
Stipend & Staff
Dloce5an assessments
Repair & Upkeep
Heat, Light & Power
Administratlon
Sunday School
Charitable Donations
Rental Property upkeep
Parish OrEanisations
Purchase of investments
Refurbishment Costs
Property Sale Costs
80,356
14,077
61,465
15,947
17,073
3,671
4,637
1,658
80,356
14,077
61,465
15,947
17,073
3,671
4,637
1,658
4,024
10,000
70,768
7,920
93,997
14,747
1,721
14,792
16,713
7,474
1,331
3,931
33
4,024
10,000
70,768
7,920
600
4,124
Total Pa
ments
208,884
82,712
291,596
159,463
Exce551 (Deficit) of Receipts over
Payments before transfers
123,8641
583,353
559,489
59,425
Transfers between fund5
Exce551 (Deficit) of Receipts over
Payments for the Year
123,8641
583,353
559,489
59,425
Cash funds brought forward
Gish funds carried forward
192,407
168,543
81,844
665,197
274,251
833,740
214,826
274,251

Church of Ireland. Parish of Ramoan, Ballycastle
Statement of Financial Position as at 31 December 2022
Note Unrestricted
Funds
2022
Restricted
Fund5
2022
Endowment
Funds
2022
Total
2022
Total
2021
Cash Funds
Current Accounts
Deposit Accounts
Total Cash Funds
92,468
76,075
168,543
3,051
662,146
665.197
95,519
738,221
833,740
73,105
201,146
274,251
Investment Assets
Investment Property
Equities
RCB Unit Trusts
CIT Unit Trusts
Nl Central Invest. Fund
Total Investment Assets
275,000
275,000
525,000
6,631
2,203,277
11,479
123,282
2,869,669
9,436
1,716,032
328,383
10,056
108,252
446,691
2,053.851
10,056
108,252
2.447,159
9,436
1,991,032
Assets retalned for the
Parlsh's own use
Holy Trinity Refurblshrnent
St James Refurbishment
Parish Centre
Rectory
Total Assets retalned for
the Parlsh's own use
668,399
773,300
1,060,219
250,000
2,751,918
668,399
773,300
1,060,219
250,000
2,751,918
612,978
790,888
1,084,819
250,000
2,738,685
The note5 on pages 10 to 12 are an integral part of these financlal statements.
The financial statements on pages 8 to 12 were approved by the Board of Trustees on
behalf by=
nd signed on its
avid Fer
Rector
son
Mr5 J McBride
Honorary Treasurei
Date-
21.3" &L3

Church of Ireland, Parish of Ramoan. Ballycastle
Notes to the financial statements for the year ended 31" December 2022
l. Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty In the preparation of the
financial statements are as follows:
{a) Reteipts and Payments Account
All items of income and expendlture included withln the Receipts and Payments Account have been accounted
for on a cash receipts basis.
{b) Statement of Assets and Liabilities
{1) Assets retainedfor the Porish'5 own use
The assets of the Parish, retained for its own use comprise:
Church Bulldlng and Graveyard
The Church 8ulldin8 and Graveyard are deemed to be Herlta8e assets as defined by the Charitles SORP
IFRS1021. The original costs of these Heritage assets are unknown. The churches have been recently restored
and are recognised at the cost of restoratlon.
Parlsh Centre
Ramoan Parish Centre is recognised on the balance sheet at cost of construction.
Rectory
The orlglnal cost of the Rectory is unknown. It Is recognised on the balance sheet at fair value based on
Independent professional advice.
All property is vested in trust with the Representative Church Body.
Depreclatlon has been provided on a stralght-line basis to write off the cost or valuation, less residual value
of tangible assets over their estimated useful lives as follows..
Heritage Asset restoration
Parish Centre
50 Years
50 Years
(il) Investments
Fixed asset investments comprising investment properties & lands, equities and RCB/CIT Unlt Trusts are
initially recorded at cost and are then subsequently stated at fair value at each balance sheet date.
InvesiTnent5 in unquoted Investments are recorded at cost and are assessed annually for impairment.
io

Church of Ireland, Parish of Ramoan, Ballycastle
Notes to the financial statements for the year ended 31 December 2022 (continued)
Movement in Cash Funds
At l Jan1022
Income
Expendkure
Transfers
At 31 Dec2022
Unrestricted Funds
General Fund
Building Fund
Sunday School
172,601
6.132
13.674
192,407
153,033
28,867
3,120
185,020
(118,5411 148,0001
176,6721
48,000
113,6711
1208,8841
159,093
6.327
3,123
168,543
Restricted Funds
Capital Fund
Bowllng Club
Women's Fellowshlp
77,262
1,766
2,816
663,572
1.329
1,164
178,6881
15041
13,5201
662,146
2,591
460
81,844
666,065
{82,7121
665,197
Endowment Funds
8equests
Total Cash Funds
274,251
851,085
1291,5961
833,740
Movement on Investment Funds
Valuatlon
ljan 2022
Valuatlon
Adlu$tm•nt
V•lu¥tlon
31 De¢ 2022
Transfers In
Transfars Out
Unrestrlrted Funds
General
6,631
10,000
16,6311
15641
9,436
Restrlcted Funds
Capital Fund
2,374,377
1250,0001
1133,3451
1,991,032
Endowment Funds
Bequests
488,661
141,9701
446,691
Total Investment Funds
2,869,669
10,000
1256,6311
1175,879)
2,447,159
Purposes of Deslgnated Funds
Buildin
Fund.. The Trustees have set aside funds for the repalr and marntenance of Church buildings and Parish Centre.
Sunda
School Fund= The TTu5tees have set aside funds for use by the Sunday SthoDI.
ttal.. The capitsl fund comprises property owned by the Parish, and investments funded by previous property and glebe land sales. These assets
are held in trust by either the Representative Church Body or Church of Ireland Trustees. The Parish has restricted access to these funds for
approved property capit31 expenditure only. Investment income is paid to the Parish to defray gener31 operatin8 Costs.
Parish Or
anisatlOll5.' Funds raised by Parish organisationsthrough membership foes and fundraFsers etc. are set aside to coverthe organisation'5
running £osts. The Parish has no atCÈ$5 to these funds for general use.
Purposes of Endowment Funds
Be
uest5.' Legacie5 and bequests are invested and held in trust by RCB or Church of Irelancl Trustees. The Parish ha5 no access to the capital value.
Annual investment income is paid to the Parish under the terms of the endowment to defray general Parish costs, e.g. stipend. grave upkeep. etc.
Rarnoan School Teachers Residence. The proceeds of the sale of the former residence are invested and held in trust. The terms of the tTUSt
stipulate that 75% of the investment income be paid to the Parish foT Sunday School purp05e5. The Parish has no ri2hts to the capital.
li

Church of Ireland, Parish of Ramoan, Ballycastle
Notes to the financial statements for the year ended 31" December 2022 (continued)
4. Tangible Fixed Assets
Holy Trinity
Restoration
StJames'
Restoration
Parish
Centre
Rectory
Total
Cost
At beginning of the year
Additions
Dlsposals
At end of the year
696,565
70,768
879.462
1,229,987
250.000
3,056.014
70,768
767,333
879,462
1,229,987
250,000
3.126,782
Depreciation
At beginning of the year
Depreciation
Disposals
At end of the year
83,587
15,347
88,574
17,588
145,168
24,600
317,329
57,535
98,934
106,162
169,768
374,864
Net book value at
be8innin8 of the year
Net book value at end of
the year
612,978
790,888
1,084,819
250,000
2,738,685
668,399
773,300
1,060,219
250,000
2,751,918
5. Collections for Thlrd parties
2022
2021
Bishops, Appeal
Mothers Unlon
1,838
151
1,989
40
40
The amounts above have been included in receipts for the year under 'Special Collections, and in total payments
for the year under 'Charitable Donations,
6. Trustee Remuneratlon and Expenses
Key management are deemed to comprise the Trustees. One trustee was paid a total of £42,220 for salary &
expenses during the year.
12