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- f￿st 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 pREsB￿ER1AN 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 PREsB￿ERIAN 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