RALOO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report for the year ended 31 December 2022 Registered Charity In Northern Ireland INIC104916)
RALOO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present thelr Annual Report and Financial Statements for the year ended 31 December 2022 including a Balance Sheet as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Raloo Congregation of the Presbyterian Church In Ireland 72 Raloo Road, Larne, County Antrlm BT40 3DU Registered Charlty in Northern Ireland (NIC1049161 CHARITY TRUSTEES The Charlty Trustees who served during the year or who were trustees at the date of thls report were Roy Beggs Robert Campbell Sandra Graham Wi15iam Holllnger Geoff McBride Bryans Mcllroy Jim Rlce PRINCIPAL OFFICE BEARERS Vacancy Convenor Supply Mlnister Clerk of Sesslon Treasurer Rev Dave Cromie Very Rev Dr Mlchael Barry Geoff McBride Helen Rice INDEPENDENT EXAMINER Moore Stephens (Nl) LLP Chartered Accountants 3 High Street LARNE BT40 IJN BANKERS Danske Bank Llmited, 8-9 Donegall Square North, BELFAST, BTI 5GB First Trust Bank Limited, 322 Antrlm Road, Glengormley. NEV4lTOWNABBEY, BT36 SEQ Ulster Bank Limited, 9 Upper Main Street, LARNE, BT40 ISZ
RALOO CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STRUCTURE AND MANAGEMENT The Kirk Sesslon The charity trustees of the congregatlon are the members of Its Klrk Session. Under the congregation's governlng document, The Code, the book of the constltution and government of the Presbyterian Church in Ireland, the Klrk Sesslon seeks to watch over and promote the spiritual Inteiest of the congregation and of persons not connected wlth any congregation who are wlthin its bounds. It ensures pastoral care is in place In the congregation and seeks to further the contrlbutlon of the Church to Christlan wltness and servlce In the local community. The Kirk Sesslons has delegated to its Congregational Commlttee the temporal affairs of the congregation including administerlng all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee. The Klrk Session consists of the ordained mlnlster and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetlngs, except that the Moderator, the ministers In active duty in the congregation, has no dellberatlve vote but only a casting vote. Stated meetlngs of the Kirk sesslon are held at least twlce In each year or as appropriate. To be chosen for the office of the eldershlp in the congregation a person must be a voting member and regular attendant on its ordinances. The selection of those proposed to be called to the offlce can be either by the congregation or by the Kirk Session. Members are elected if they obtaln two-thirds of those who vote. Presbytery Under the Presbyterlan Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affalrs of the congregations assigned to it by the General Assembly of the Presbyterlan Church in Ireland. Raloo congregatSon of the Presbyterian Church has been assigned to the Carrickfergus Presbytery of the Presbyterian Church in Ireland. The membership of the Piesbytery consists malnly of the actlve ministers of congregatlons assigned to It by the General Assembly, minsters who have retired from active duty and an elder appointed by the Klrk Sesslon of the congregatlon. The General Assembly The General Assembly is the supreme court of the Church, representing In one body the whole Church and acting as Its supreme legislatlve. adminlstration and judicial authorlty, in dealing with all matters brought before It. The General Assembly is normally constituted durlng the first week In June for
worship and to conduct its buslness. At the end of business it is dissolved. The membershlp of the General Assembly consists mainly of the active ministers of each congregatSon, retired minsters and a representative elder appolnted by the Kirk Sesslon of each congregation. DESCRIPTION AND PURPOSE The charltable purpose of the congregatlon Is the advancement of religion. Raloo congregation of the Presbyterlan Church is a congregatlon of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ 15 grounded in the Scriptures, and exists to love and honour God through faith in HIS Son and by the power of His Splrit, and to enable her members to play their part in fulfilling God's mission to our world. Raloo congregatlon's mission purpose and statement is, by the grace of God, "to encourage people of all ages to make a professlon of faith and become fully devoted followers of Jesus Christ., Our vision is, bv the grace of God, to be an inclusive, welcoming community of Christ's people of all age5, which: is increasingly characterised by love for God, and love and concern for others" is conllnitted to the historic Christian gospel as revealed in the Bible; is relevant to people of this time and place. The congregation alms to live out its Mlssion and Vision as a family of God's people by being: A Covenant Community: where our relationships are rooted in the promises of God by livlng falthfully toward him and toward one another An Intergenerational Community.. where adults intentionally take the lead to engage with, encourage and nurture younger membeTs to maturity in Cbtist. An Outward looking Community: where we want the blessings of God that belong to us in the gospel to become blessings for others beyond the bounds of our Community. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that Ihe Westminster Confession of Faith, along with the Larger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith and practice. ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and visitor5 are always welcome. The Sacrament of the Lords Supper is observed on several occasions during the year and all those who have been baptlsed and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation holds regular prayer/bible study meetings and has a wide ran8e of organisations Includlng Sunday School, Toddlers, Girls Brigade, Boys Brigade, Youth Fellowship, Friendship Club, Bowing Club, PW (Presbyterian Women) and Walking Club (Raloo Ramblers). The main church, church halls and facilities are also used on a regular basis for fundraising towards various missions, good causes and fimd-raising. The local primary school also makes use of the facilities for services and concerts. External youth & communlty groups and other religlous fraternities whose aims & objectives are not in conflict with those of PCI. also make use of the facilities at Raloo PC.
ACHIEVEMENTS AND PERFORMANCE Worshlp and prayer The congregation normally meets for worship each Sunday at 11.30am and Sunday evenings as announced. During the week the Prayer/Blble Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer. At 31 December 2022 there were 127 communicant members and 195 families connected with Raloo PC. The average weekly attendance at Sunday morning worship (normally Sn excess of 90) had been reduced to approxlmately 50/60 during Covld restrictions but this number is increasing.. Pastoral care When possible, members of the congregatlon who are unable to attend church due to sickness or age are visited on a regular basis by the mlnister, elders or by one of the congre8ation's pastoral visitors/committee members. Mlsslon and outreach At a local level the congregatlon exlsts to love and honour God through falth In His Son and by the power of His Spirit, and to enable memb&rs to play Ihelr part In fulfilling God's mission locally. The congregation supports the Unlted Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wlder misslon of the denomlnatlon and to do mlssion and outreach on a denominational basis beyond what the congregation could do on Its own, The United Appeal Fund provldes financial support for mlssion personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support forthe upkeep of church premises, assist wlth the runnlng costs of Unlon Theologlcal College, the Church's training college for mlnistry students, and financially supports congregation in the areas of worship, discipleship, global misslon, outreach, leadership and pastoral care. When practical, the congregation also contributes to the denominatlons annual World Development Appeal and other special appeals. The congregatlon supports local and overseas mission and Chrlstlan charities on a regular basis. Presbytery The congregation was represented at the regular meetlngs of Presbytery by our mlnlster and one of the elders. This provides an important link between the congregatlons and the wlder strue(ures of the church. General Assembly The minister and one of our elders were nomlnated to attend the meeting of the General Assembly of the Presbyterian Church In Ireland held in Assembly Bulldings, Belfast, in June.
Property The property consists of a main church bullding with toilet facillties & offlces, 2 main halls in separate buildlngs each with thelr own meetSng rooms, toilets and catering facilities, The church manse Is in close proximity to the maln church and halls. Therels also a large adjacent car park and graveyard. Organisations The following Is a brlef summary of the organisations with attendances fluctuating throughout the year coming out of Covid: Sunday School - during Sunday moming worship during school tern] time for children 4- 1 l yrs. (up to 15) Toddlers - pre-school aged children on a Tuesday morning during the school terni (up to 41) Girls Brigade - unifonn organisation held on a Monday evening from Sept to March for girls aged 3 to year 14 (up to 65) Boys Brigade - uniforn] organisation held on a Friday evening from Sept to March for boys of primary and secondary school age (up to 55) Youth Fellowship- fst and last Sunday evening of the month for young persons of secondary school age {up to 20) Friendship (Thursday Club) - held during the day on Thursdays for adults (up to 30) Bowing Club- Tuesday and We(]nesday evenings from September to June for all ages (up to 18) Presbyterian Women (PW) - held once a month on Tuesday cvenings from September to March for women of all ages (up to 10) You can visit our website at www.raloo c.com or call us forfurther information. Volunteers The Trustees wlsh to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping wlth organisations and other church activlties. PUBLIC BENEFIT STATEMENT The Presbyterian Church in Ireland meets the public benefit requirement by provldlng benefit to Its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion. The direct benefits which flow from the purposes of the Church include the gaining of an understanding In Chrlstlan bellefs as set out in the Blble and in the Church's subordinate standards (the Westminster Confesslon of Falth and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, thls framework leads to practical expresslons of Christian beliefs and standards In the local community such as through the care of those in need (Including the slck, disabled and bereaved). Generally the above benefits are delivered locally by congregations and their members, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central
resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and soclal media or In other ways. The beneflts are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from rnember5, their famllles, and members of the public. The ptjrpose does not lead to harm. The only prlvate benefit flowing from our purpose is related to Ministers. Missionaries, Deaconesse5. Irish Mission workers and Lay Agents who receive benefits as a result of thelr holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, thelrfamilies. other individuals that the Presbyterian Church in Ireland is in dlrect and indirect contact with, the community In whlch pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide whlch benefit from our engagement with and support for both Christlan and other secular organisations, charities and individual members of the public. The Kirk Sesslon has had regard to the Charity Commisslons Public benefit requirement statutory guldance. Klrk Sesslon Approval th Approved on behalf of Klrk Session on 24 May 2023 and signed on its behalf by Rev Dave Cromie. Geoff Brlde, Chalr/Moderator & Vacancy Convenor Clerk of Se5slon at Raloo PC
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF RALOO PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the accounts of Raloo Presbyterian Church for the year ended 31" December 2022, which are set out on pages 7 to 22. 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 (Northern Irelandl 2008. It is our 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 6519llbl of the Charities Act 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 and our examination was carried out in accordance with the genera l Directions given by the Charity Commission for Northern Ireland under section 65191{bl of the Charities Act. 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 state whether any material matters have come to our attention giving us cause to believe: l. The accounting records were not kept in accordance with section 63 of the Charities Act. 2. 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 information needed for a proper understanding of the accounts to be reached. io
QUALIFIED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF RALOO PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'dl Independent examiner's statement We have completed our examination and have no concerns in respect of the matters {11 to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that reauire drawing to your attention. Signed.. Name: MBS Chartered Accountants Releva nt Professional body.. Institute of Chartered Accounta nts Ireland Address: 3 High Street LARNE BT40 IJ N Date: 3110512023 li
RALOO PRESBYfERIAN CHURCH A Congregation of The Presbyterian Church in Ireland RECEIPTS AND PAYMENTS STATEMENT For the year ended 31 December 2022 Recelpts: Donations and legacies Charitable activities other trading activltles Investments Other Income 73,541 19,025 11.950 150 66 1,806 92,566 11,950 9,724 358 2,865 73,573 5,378 7,212 237 3.985 9,574 292 1,059 Total 84,466 32,997 117,463 90,385 Payments.. Raisin8 funds Charitable activities Other 556 44,545 230 556 75,788 1,577 543 56,193 31,243 1,347 Sub- Total 45,331 32,590 77,921 56,736 Asset & Investment Purcha5e5 6,608 6,608 Total 45,331 39,198 84,529 56,736 Net Recelptsl {payments) 39,135 -6,601 32,934 33,649 Transfers between funds 11,651) 1,651 Net movement in funds Reconciliation of fund5: Total funds brought forward 37,484 (4,550) 32,934 33,649 67,414 104,971 172,385 138,736 Total funds carrled forward 104,898 100,421 205,319 172,385 12
RALOO PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church In Ireland STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2022 Unrestricted Funds Restricted Endowme Funds nt Funds Total Total 2021 2022 Funds Reconciliatlon Bank and Cash at start of year Net movement in funds 67,414 104,971 172,385 138,736 37,484 {4,5501 32,934 33,649 Bank and Cash at end of year 104,898 100,421 205,319 172.385 Bank & Cash Balances Bank Current Accounts Cash in Hand 205,055 264 174,634 751 205,319 172,385 Other Assets Fixed Assets- Note 12 852,345 850,030 852,345 850,030 Approv the Kirk Session at a meeting on igned Its behalf by ev Dave Cromle Chalr/Moderator & Vacancy Convenor Geoff McBride Clerk of Session at Ralo resbyterian Church Date: Date: 13
RALOO PRESBYfERIAN CHURCH A Congregatlon of The Presbyterian Church in Ireland NOTES TO THEACCOUNTS 31 December 2022 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congregatlon have elected in accordance with the provisions In The Charities (Accounts and Reports Regulations {Northern Ireland} 2015 to prepare it5 accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds, the capltal of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established the first place. Re5trlcted funds compr15e la} income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on thelr pooled investment Is apportioned to the individual funds on an average balance basls. Unre5trlcted funds are income funds whlch are to be spent on the congregation's general purposes. Designated funds are general fund5 set aside by the congregation for use in the future. 14
RALOO PRESBYfERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 ecember 2022 2. DONATIONS AND LEGACIES Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 605 55,822 11,114 6,000 605 74,847 11,114 6,000 523 61,900 ii,Iso 19,025 73,541 19,025 92,566 73,573 3. CHARITABLE ACTIVITIES Fundraising Income from charitable activities Grave fees 1,360 7.640 2,950 1,360 7,640 2,950 235 1,658 3,435 11,950 11,950 5,328 15
RALOO PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 ecember 2022 4. OTHER TRADING AcfiviTIES Letting of church hall Magheramorne Shared Expenses Ivlanse rent 150 150 4,250 5,324 200 4,250 5,324 7,012 9,574 150 9,724 7,212 5. INVESTMENT INCOME Deposit interest other investment income 292 66 358 237 292 66 358 237 16
RALOO PRESBYTERIAN CHURCH A Congregatlon of The Presbyterlan Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 OTHER INCOME 5nsurance Claim Grants 1,059 222 1,584 1,281 1,584 3,985 1,059 1,806 2,865 3,985 RAISING FUNDS FWO envelopes Furbd raising expenses 556 556 543 556 556 543 17
RALOO pREsBER1AN CHURCH A Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS 31 December 2022 CHARITABLE ACTIVITIES General Assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to missions and charities Governance costs 15,453 525 4,792 23,103 15,453 525 4.792 42,385 11,961 672 13,626 525 4.370 25,386 11,614 672 19,282 11,961 672 44,545 31,243 75,788 56,193 OTHER EXPENDITURE Bank Fee5 & Loan Interest other 230 32 1,315 262 1,315 230 1,347 1,577 18
RALOO PRESBYfERIAN CHURCH A Congregation of The Presbyterlan Church In Ireland NOTE5 TO THE ACCOUNT5 31 December 2022 io. EMPLOYEES Wages and salarie5 Social securlty costs Penslon contributions 6,445 6,000 6,445 6,000 Number of Employees The average number of employee5, including the mlnister of the congregation, durlng the year was.. 2022 No 2021 No Average number of employees There were no employees In recelpt of employee benefits In excess of £60,000. 19
RALOO PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church In Ireland NOTES TO THE ACCOUNTS 31 December 2022 ii. PENSION COSTS The minister of the congregation is a member of the Presbyterian Church in Ireland Pension Scheme 120091. Thls Is a scheme operated by the Presbyterian Church in Ireland, a separate register charlty, The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employerfs pension contribution for the Scheme and based on the stlpend paid to the minister. The Presbyterian Church In Ireland Pension Scheme120091 is a funded Scheme of the defined benefit type, providing defined benefits based on career average revalued salary. The Scheme has assets held in a separately administered fund managed by a board of trustees. The Presbyterian Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded to meet current and future obligations. A formal schedule of contributions was drawn up on 25 November2015 whereby the Presbyterian Church agreed to pay from 31 December 2015 contributlons of 24¥0 of pensionable salaries to cover the accrual of benefits for future servlce, expenses, the cost of insuring death in service benefits and funding the scheme deficit. The contrlbutions made by the congregation during the year were 2022 2021 Contributions As the congregation doe5 not have any other employees, it does not have a pension scheme. 20
RALOO PRESBYTERIAN CHURCH A Congregatlon of The Presbyterian Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 12. TANGIBIE FIXED ASSETS Cost orvaluatlon At start of year Addltlons Disposals 824,276 6,608 42,926 867,202 6,608 At end of year 830,884 42,926 873,810 Depreclation At start of year Provision for year Disp053ls 17,172 4,293 17,172 4,293 At end of year 21,465 21,465 Net Book Value At Start of year 824,276 25,754 850,030 At end of year 830,884 21,461 852,345 13, INVESTMENTS 2022 2021 Presbyterian Mutual Society The Commlttee decided it would be prudent to write-off the Presbyterian ivlutual Society balances. 21
RALOO PRESBYTERIAN CHURCH A Congregation of The Presbyterlan Church in Ireland NOTES TO THE ACCOUNTS 31 December 2022 14. CASH AT BANK AND IN HAND 2022 2021 Danske Bank current accounts Ulster Ban1( current accounts First Trust Bank current accounts Cash in hand 205,055 159,641 62 780 751 264 205,319 161,234 15. CREDITORS: amounts falling due withln one year 2022 2021 Interest free loans Magheramorne Church loan 16. CREDITORS: amounts falllng due after more than one year 2022 2021 Magheramorne Church loan 22
RALOO PREsBERIAN CHURCH A Congregation of The Presbyterlan Church in Ireland NOTESTO THE ACCOUNTS 31 December 2022 17. FUND BALANCES AND RECONCILIATION OF FUNDS Balance t Start Balance At end Income Ex nditure Transfer Unre5trlcted Funds General Fund 67,414 84,466 45,331 -1,651 104,898 Restrlcted Funds Building Fund Repair Fund Missions & Charltles Graveyard BB GB Bowllng Club pw Toddler Group Youth Group Youth Fellowshlp 40,868 5,590 1,140 42,626 4,620 7,046 567 957 760 297 500 8,394 6,159 1,400 11,395 7,708 5,892 4,458 60 936 742 43,103 4,195 3,676 37,916 1,550 7,033 777 916 906 297 52 12,280 2,998 2,822 4,445 270 895 888 1,651 448 104,971 32,997 1,651 100,421 Endowments Legacies and Bequests TOTAL 172,385 117,463 84,529 205,319 23
RALOO PRESBYTERIAN CHURCH A Congregation of The Presbyterian Church In Ireland NOTES TOTHE ACCOUNTS 31 December 2022 18. RELATED PARTY TRANSACTION Durlng the year the congregation contributed the following amounts to Funds of the General Assembly of the Presbyterlan Church in Ireland, a separate charity. E15,453 £6,662 for congreEational assessment5 towards the United appeal There were no other related party transactlons. 24