Church of Ireland, Parish of Ramoan, Ballycastle
Independent Examlnerfs 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.
Respectlve responsibilities of charity trustees and examiner
As the charitvs trustee5 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 Charities Act.
Follow the procedures laid down in the general Directions given by the Commission under section 65{9llb) of
the Charities Act.
State whether particular matters have come to my attention.
Basis of independent examinerfs 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 6519llb)
of the Charities Act.
My examination included a review of the accounting record5 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..
That accounting records were not kept in accordance with section 63 of the Charities Act.
That the accounts do not accord with those accounting records.
That the accounts do not comply with the accounting requirement5 of the Charities Act.
There is further information needed for a proper understanding of the account5 to be reached.
Independent examlnerfs statement
I have completed my examination and have no concerns in respect of the matters11} to141 listed above and, in connertion
with the following the Direction5 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
Recelpts and Payments Account for the year ended 31" December 2022
Unrestricted
Funds
2022
Restrlcted
Funds
2022
Endowment
Funds
2022
Total
2022
Total
2021
Recei
Regular Giving & Collection5
Donations & Legacies
Special Collections
Parish Centre
Fundraising
Property Rentals
Investment Income
Culfeightrin Parish
Other Income
Grant income
Parish Organisations
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 Recei
ts
185,020
666,065
851,085
218,888
Pa
ments
Stipend & Staff
Diocesan assessments
Repair & Upkeep
Heat, Light & Power
Administration
Sunday School
Charitable Donations
Rental Property upkeep
Parish Organisations
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
Excess/ {Deficltl of Receipts over
Payments before transfers
{23,864)
583,353
559,489
59,425
Transfers between funds
Excess/ (Deficlt) of Receipts over
Payments for the Year
123,8641
583.353
559,489
59,425
Cash funds brought forward
Cash 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
Notes to the financlal statements for the year ended 31$1 December 2022 {continuedl
Movement in Cash Funds
At l Jan2022
Incorne
Expèndlture
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
1118,5411 148,0001
176,6721
48,000
113,6711
{208,8841
159,093
6,327
3,123
168,543
Restricted Funds
Capital Fund
Bowling Club
Women's Fellowship
77,262
1,766
2,816
663,572
1,329
1,164
178,688)
15041
13,5201
662.146
2,591
460
81,844
666,065
{82,7121
665,197
Endowment Funds
Bequests
Total Cash Funds
274,251
851,085
(291.596)
833,740
Movement on Investment Funds
Valuatlon
l Jan 2022
Valuatlon
Adjustment
Valuation
ai De¢ 2022
Transfers In
Transfers Out
Unrestrlcted Funds
General
6,631
10.000
16,6311
15641
9.436
Restricted Funds
Capital Fund
2,374,377
1250,0001
1133,3451
1,991,032
Endowment Funds
Bequests
488.661
{41,9701
446,691
Total Investment Funds
2,869,669
10.000
1256,6311
1175,879)
2,447,159
Purposes of Desl8nated Funds
Buildin
Fund.. The Trustees have set aside funds for the repalr and maintenance of Church buildings and Parish Centre.
Sunda
School Fund.. The Trustees have set aside funds for use by the Sunday School.
Ca ital: The capital fvnd comprises propÈrtyowned bythe Parish, and investments funded by previous propertyand 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 fund5 for
approved property capital expenditure only. Investment income is pard to the Parish to defray 8eneral operating costs.
Parish O
anisations: Funds raised by PaT15h or8anlsations through membership fee5 and fundraisers ett. are set aside to toverthe orBanisation's
runnin8 costs. The Parish has no access to these funds for general use.
Purposes of Endowment Funds
Be
uests.. Legacie5 and beque5t5 ère invested and held in trust by RCB or Chltrch of Ireland Trustees. The Parlsh has no attess tothe capital value.
Annual investment income is paid to the Parish under the ierms of the endowment to defray general Parish cost5, e.g. stipend. grave upkeep, etc.
Ramoan School Teachers Residence. The proceed5 of the sale of the former residence are invested and held in trust. The term5 of the trust
stipulate that 75% of the investment income be paid to the Parish for Sunday School purposes. The Parish has no rl8hts 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. Tanglble Fixed Assets
Holy Trinitv
Restoration
StJames'
Restoratlon
Parish
Centre
Rertory
Total
Cost
At beginning of the year
Additions
Disposals
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
beginning 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 Third parties
2022
2021
Bishops, Appeal
Mothers Union
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 Remuneration 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