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← First Rathfriland Congregation of the Presbyterian Church in Ireland

2025-12-31-accounts

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FIRST RATHFRILAND PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

Trustees Annual Report and Financial Statements for the year ended 31 December 2025

Registered Charity in Northern Ireland (NIC105054)

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT

STRUCTURE AND MANAGEMENT

The Kirk Session

The charity trustees of the congregation are the members of its Kirk Session. Under the congregation’s governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the Church to Christian witness and service in the local community. The Kirk Sessions has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.

The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.

Stated meetings of the Kirk session are held at least five times each year or as appropriate.

To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote.

Presbytery

Under the Presbyterian 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 affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. First Rathfriland congregation of the Presbyterian Church has been assigned to the Iveagh Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of the congregation.

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

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 legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.

DESCRIPTION AND PURPOSE

The charitable purpose of the congregation is the advancement of religion.

First Rathfriland congregation of the Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God’s mission to our world.

The congregations mission purposes is - Committed to the weekly worship of the Lord. Dedicated to learning and obeying the Word of God. Motivated to witness to our community by word and action that Jesus is the only way to Salvation. Encouraging support and prayer for mission in our world. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ’s people of all ages.

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont’d)

ACTIVITIES AND OBJECTIVES

The congregation meets for worship every Sunday and visitors are welcome to join. The Sacrament of the Lords Supper is observed on several occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord’s Supper. The congregation holds regular bible study meetings and has a wide range of organisations including

ACHIEVEMENTS AND PERFORMANCE

Worship and prayer

The congregation normally meets for worship each Sunday at 11.30am and 7.00pm. During the week the Bible Study provides an opportunity for members to meet together for fellowship, to study the scriptures and for a time of prayer.

As well as our regular services during the year we acknowledged God’s gift of new life at 1 Sacrament of Baptism, we conducted no marriage services, and sought to comfort those who had been bereaved during the year of which there were 5.

At 31 December 2025 there were 165 communicant members and 208 families connected with the congregations. The average weekly attendance at morning worship is 120.

Pastoral care

Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the congregation’s pastoral visitors.

Mission and outreach

At a local level the congregation and associated organisations gave £9,001 to United Appeal and a further £9,440 to local charities.

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church’s training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mission, outreach, leadership and pastoral care.

The congregation also contributes to the denominations annual World Development Appeal, Sunday School project and any other special appeals.

Presbytery

The congregation was represented at the regular meetings of Presbytery by our minister and / or one of the elders. This provides an important link between the congregations and the wider structures of the church.

General Assembly

The minister and one of our elders were nominated to attend the meeting of the General Assemblyofthe Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.

Volunteers

The Trustees wish to acknowledge their deep appreciation of those who give freely of[their][ time][by][ serving] on committees and helping with organizations and other church activities.

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT (cont’d)

PUBLIC BENEFIT STATEMENT

The Presbyterian Church in Ireland meets the public benefit requirement by providing 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 Christian beliefs as set out in the Bible and in the Church’s subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, 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 social media or in other ways.

The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public.

The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their 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, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities and individual membersofthe public.

The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

FINANCIAL REVIEW

The congregation’s main source of income is members’ contributions through the Weekly Freewill Offering. There were 160 contributors during the year [175 in previous year, 2024] donating a total of £85,273 (£79,729 in previous year, 2024).

Total Income of the congregation during the year was £167,841 compared to £171,586 in the previous year.

Total expenditure during the year was £138,025 compared to £146,412 in the previous year.

STATEMENT OF TRUSTEE RESPONSIBILITIES

The Trustees are responsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting practice.

As the congregation’s total income does not exceed £250,000, the Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and liabilities.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the congregation’s transactions and disclose with reasonable accuracy at any time its financial position. They are also responsible for safeguarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Kirk Session at a meeting on gth March 2026 and signed on its behalf by

Minister

Treasurer

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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

| report on the accounts of the charity for the year ended 31st December 2025 which are set out on pages 10 to 16.

Respective responsibilities of 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 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; and

e state whether particular matters have come to my attention.

Basis of Independent Examiner's report

| 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 ofthe accounting records kept by the charity and a comparison ofthe 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:

  1. 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 information needed for a proper understanding of the accounts to be reached.

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Independent examiner's statement

| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.

B. Magennis FCCA FCA

For and behalf of S.M. Vint & Co Chartered Certified Accountants & Registered Auditors 8 Newry Road Banbridge BT32 3HN

27 March 2026

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2025

Note Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Receipts
Donations and legacies 2 101,625 41,449 0 143,074 146,008
Charitable activities 3 5,700 16,123 0 21,823 22,798
Othertrading activities 4 810 0 0 810 870
Investment Income 5 76 858 0 934 1,157
Other 6 950 250 0 1,200 753
109,161 58,680 ) 167,841 171,586
Sale of Investments 0 0 0 0 (¢)
Sale offixed assets 0 0 0 0 (¢)
Loans Received 0 0 0 0 0
Total Receipts 109,161 58,680 0 167,841 171,586
Payments
Raising funds 7 0 0 0 0 0
Charitable activities 8 99,046 38,979 0 138,025 146,412
Investment costs
Other 9 0 0 0 0 0
99,046 38,979 ) 138,025 146,412
Purchase ofInvestments 0 6) 0 0 0
Purchase offixed assets 0 0 ¢) 0 0
Loan Repayments 0 10,544 0 10,544 10,544
Total Payments 99,046 49,523 0 148,569 156,956
Net receipts / (payments) 10,115 9,157 0 19,272 14,630
Transfers between funds (1,580) 1,580 0 0 0
Net movement in funds 8,535 10,737 0 19,272 14,630
Funds brought forward 3,285 42,949 0 46,234 31,604
Fundscarriedforward 12 11,820 53,686 0 65,506 46,234

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

STATEMENT OF ASSETS AND LIABILITIES

As at 31 December 2025

Unrestricted Restricted Endowment Total Total
Funds Funds Funds Funds Funds
2025 2024
£ £ £ £ £
Funds Reconciliation
Bank and Cash at start ofyear 3,285 42,949 0 46,234 31,604
Net movement in funds 10,115 9,157 0 19,272 14,630
Transfers (1,580) 1,580 0 0 0
Bank and Cash at end ofyear 11,820 53,686 0 65,506 46,234
Bank & Cash Balances
Bank Deposit Accounts 0 8)
Bank Current Accounts 65,506 46,234
Cash in Hand 0 0
65,506 46,234
Other Assets
Fixed Assets — Note 10
-
Buildings—value		 insured 3,819,630 3,726,468
-
Fixtures, Fittings		 & Equipment 0 0
-
Vehicles		 0 0
Investments— Note 11 31,202 32,604
Gift Aid receivable on donations 0 0
3,850,832 3,759,072
Liabilities
Loans (10,000) (20,000)
No other known liabilities 0 0
3,906,338 3,785,306

Approved by the Kirk Session at a meeting on 9° March 2026 and signed on its behalf by

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS

31 December 2025

1. ACCOUNTING POLICIES

BASIS OF FINANCIAL STATEMENTS

As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.

FUND ACCOUNTING

Endowment funds are funds, the capital 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 in the first place.

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.

Unrestricted funds are income funds which are to be spent on the congregation’s general purposes. Designated funds are general funds set aside by the congregation for use in the future.

  1. DONATIONS AND LEGACIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Recorded giving:
Loose collections 738 934 0 1,672 605
Donations and gifts 85,273 33,345 0 118,618 117,676
Gift Aid 15,614 5,430 0 21,044 17,725
Legacies and bequest 0 1,740 0 1,740 0
101,625 41,449 0 143,074 146,008

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS

31 December 2025

3. CHARITABLE ACTIVITIES

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Income from charitable activities
Fees from weddingsand funerals 5,700 500 0 6,200 6,830
Fundraising events 0 5,282 0 5,282 4,029
Membership fees 0 5,012 0 5,012 4,797
Grants 0 5,329 i¢) 5,329 7,142
5,700 16,123 (0) 21,823 22,798
4.
OTHERTRADING ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Letting ofpremises 810 0 0 810 870
Trading income 8) 0 6) 0 0
810 ¢) 0 810 870
5.
INVESTMENT INCOME
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Deposit interest 4 136 0 140 169
General Investment Fund 72 722 0 794 988
Wayleave 0 0 0 0 i)
Other investment income ) 0 0) @) 0
76 858 0 934 1,157

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS (cont’d)

31 December 2025

6. OTHERINCOME

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Other income 500 250 0 750 943
Adjust general account balance 450 0 0 450 0
950 250 0 1,200 943
7.
RAISING FUNDS
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
FWO envelopes 0 0 0 0 0
Fundraisingevents 0 0 0 0 0
0 0 0 0 0
8.
CHARITABLE ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
General AssemblyAssessments 14,572 0 0 14,572 19,093
Presbytery fees 1,068 0 0 1,068 432
Ministryand support staffcosts 57,218 380 0) 57,598 60,167
Congregational running expenses 24,555 20,158 0 44,713 45,287
Donations to Missions and O 18,441 0 18,441 19,733
charities
Governance costs 1,633 0 0 1,633 1,700
99,046 38,979 0 138,025 146,412

7. RAISING FUNDS

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS (cont’d)

31 December 2025

9. OTHER EXPENDITURE

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Other 0 0 ) 0 )
) 0 8) 0 8)

10. FIXED ASSETS

The congregation owns the church premises with adjacent graveyard situated at Newry Street, the hall at Newry Street and the manse at 6 Finnard Road, together with the associated fixtures, fittings, plant and machinery. These have an insurance value of £3,819,630.

11. INVESTMENTS

The congregation has the following investments. Amounts are shown at market valuation.

2025 2024
£ £
General Investment Fund 31,202 32,604
Property
Other investments		 0
0		 8)
0
31,202 32,604

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FIRST RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

NOTES TO THE ACCOUNTS (cont’d)

31 December 2025

12. FUND BALANCES

Fund Balance Receipts Payment Surplus/ Transfers Balance
at start (Deficit) atend
£ £ £ £ £ £
Unrestricted Funds
General Fund 3,285 109,161 99,046 10,115 (1,580) 11,820
3,285 109,161 99,046 10,115 (1,580) 11,820
Restricted Funds
Building Fund 19,906 20,758 14,607 6,151 0 26,057
Cong. Organisational Funds 18,449 21,153 20,244 909 1,980 21,338
Mission and Charities Fund 194 16,769 14,672 2,097 0 2,291
General Fund 4,400 0 0 0 (400) 4,000
42,949 58,680 49,523 9,157 1,580 53,686
Endowment Funds
[Name ofFund]
Total 46,234 167,841 148,569 19,272 0 65,506

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