an
2" and 3, RATHFRILAND CONGREGATION OF THE PRESBYfERIAN
CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Registered Charity in Northern Ireland (NIC105069)

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2. & 3, RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year cnded 31 December 2023
including a Statement of Assets and Liabilities as at that dale.
REFERENCL AND ADMINISTRATIVE DETAILS
2nd & 3rd RATHFRILAND Congregation of the Presb)terian Church in Ireland
27 Cro%s Road Hilltown BT34 5TF
R¢gist¢rLxl Ch<lrity in Northcrn Ircland {NIC105069)
CHARITY TRUSTEES
Thc Charity Trustccs who served during the y&ir or whn were tru.stees at the date of this rep(irt ivere
Rev Seamus Burke
Mr Ernie Moorhcad
Mr Kenneth Bready
Mr Ivan Jol)nston
Mr Ivor Trimble
Mr Samuel McRoberts
PRINCIPAL OFFICE BEARERS
Minister
Rev Scamus Burke
Clerk of Session
Mr Kenncth Br¢ady
TTeasurei
Mrs Beatrice Davidson
INDEPENDENT EXAIIqINER
(S.￿1. Irint & Co, 8 Newr! Rd, Banbridge BT32 3HJN)
BANKERS
(Ulster BanK 14 Church Square. Rathfriland, Newry BT34 5PT)
SOLICITORS
(Gordon Bell & Son, 9-1 I INeM'ry SL Ralbfriland, Ne￿,r), BT34 SPY)

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2" & 3rd RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRucfuRE 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 meettngs, 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 twice in 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 off ice can be
either by the congregation or by the Kirk Session. Members are elected if they obtain two-third5 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. 2nd & 3rd
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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2. & 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (conyd)
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, admirbistration 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.
2nd & 3rd 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 Hi5 Spirit. and to enable her members to play their part in fulfilling God's mission to our world.
The congregations mi55ion purp05e5 is by the grace of God. to help people of all ages become fully
devoted followers of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming
community of Christ's people of all ages, which:
is increasingly characterised by love for God. and love and concern for others-
is committed to the historic Christian gospel as revealed in the Bible;
is relevant to people of this time and place.
The congregation aims to live out its Mission 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 living
faithfully toward him and toward one another
An Intergenerational Community- where adults intentionally take the lead to engage with,
encourage and nurture younger members to maturity in Christ.
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 the 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

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2nd & 3rd RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
AcfiviTIES AND OBJEcfivES
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
Sunday School
Children's Church and Creche
Small Groups
pw
Youth Fellowship
Mothers and Toddlers
Bowling Club
Seniors Fellowship Meeting
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 11.30am and on the first and third Sunday
evening at 6.30pm. 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 had O going through the Sacrament of Baptism, we
conducted 2 marriage service and gave thanks for faithful services and Sought to comfort those who had
been bereaved during the year.
At 31 December 2023 there were 160 communicant members and 381 persons connected with the
congregation. The average week attendance at morning worship is 95.
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 reaches out to the community through the programs listed above as well
as supporting various mission organisations such 3s- PCI Global Missions, Southern Area Hospice, The
Gideons as well as others.

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2" & 3" RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
The congregation supports the Untted 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, as515ts
congregation5 With the deployment of locally based staff, enables church planting, provides grant support
forthe upkeep of church premises. assist with the runningcosts of Union Theological College, the Church's
training college for ministry students, and financially supports congregation in the areas of worship,
discipleship, global m ission, 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 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 Assembly of the
Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
Property
There was upkeep done to both church buildings

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2nd & 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organisation5
Sunday School: Each Sunday morning our Sundayschool children meet to be taught the Scriptures.
Childrens Church & Creche: Childrens Church & Creche gather during the service of worship from
12-12:30pm
Small Groups: Four Small Groups of between 4-8 adults meet for fellowship and Bible Study
alternate Sunday, Monday evenings at approximately 7pm
Parents and Toddlers. Each Tuesday morning at 10-30am our hall is used by "Little Islanders" our
mothers and toddlers group.
PW: Our ladies gather for fellowship and Bible study on the first Tuesday of the month 8-9:30pm
Thursday Morning Fellowship- Each Thursday 10am to 12pm our seniors meet for fellowship and
Bible teaching
Alive: Our church youth meet twice a month from 6:30-9pm for fellowship and Bible Study.
Volunteers
The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtime by serving
on committees and helping with organisations and other church activities.

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2. & 3rd RATHFRILAND CONGREGATION OF THE PREsB￿ERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (conVd}
PUBLIC BENEFIT STATEMENT
The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to it5
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 asthrough 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 ind ividua15 that the Presbyterian Church in Ireland is in direct and indirect
contact with, the community in which pastoral seniices 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 members of the public.
The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory
guidance.

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2nd & 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 147 contributor5 during the year1147 in previous year, 2022) donating a total of
£72,6831£71,300 in previous year, 2022)
Total Income of the congregation during the year was £133.119 compared to £127,766 in the previous
year.
Total expenditure increased from £98,996 to £116,337.
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 congregations total income does not exceed £250,000. the Trustees have elected under Section
64(31 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 and signed on its behalf by
eamus
tjr
Mr Kenneth Bready
15:, October 2024
th
15 October 2024

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ND
RD
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF 2 AND 3 RATHFRILAND CONGREGATION
OF THE PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31st December 2023 which are set out on pages
12 to 18.
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 procedures13id down in the general Directions given bythe Charity Commission for Northern
Ireland under section 6519llb) of the Charities Act; and
state whether particular matters have come to my attention.
Basis of Independent Examiner's 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 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.
My role is to State whether any material matters have come to my attention giving me cause to believe:
l. That accounting records were not kept in accordance with section 63 of the Charitie5 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 account5 to be reached.
io

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Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters111 to141 listed above
and, in connection with following the Directions of the Chaiity Comtnission for Northern Ireland, I have
found no matters that require drawing to your attention.
B. Magennis
CCA FCA
For and behalf of S.M. Vint & Co
Chartered Certified Accountants & Registered Auditors
8 Newry Road
Banbridge
BT32 3HN
11

an
2. and 3 RATHFRILAND CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
86,631
2,355
15,000
18
158
25,325
3,527
111,956
5.882
15,000
105
176
111,251
15,700
87
18
30
785
104.162
28,957
133,119
127,766
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
104,162
28,957
133.119
127,766
Payments
Rai5iri8 funds
Charitable activities
Investment costs
Other
620
79,517
620
113,767
598
98,398
34,250
1,950
1,950
80,137
36,200
116.337
98,996
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
80,137
36.200
116,337
98,996
Net receipts / (payment51
Transfers between funds
24.025
17,243)
16,782
28,770
Net movement in funds
Funds brought forward
24,025
81,861
{7,2431
102,713
16,782
184,574
28,770
155,804
Funds carried forward
12
105,886
95,470
201,356
184,574
12

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2. AND 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF ASSEfs AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Fund5 Reconciliation
Bank and Cash at start of year
Net movement in funds
81,861
24.025
102.713
{7,2431
184,574
16,782
155,804
28,770
Bank and Cash at end of year
105,886
95,470
201,356
184,574
Bank & Cash Balances
Bank Deposlt Accounts
Bank Current Accounts
Cash in Hand
5,391
195.014
951
5,326
178.140
1,108
201,356
184,574
Other Assets
Fixed Assets- Note 10
Buildings-value insured
Fixtures, Fittings & Equipment
Vehicles
4,378,123 4,072,673
Investments- Note 11
Gift Aid receivable on donations
121,601
118,190
4,499,724 4,190,863
Liabilitie5
Loans
No other known liabilities
th
Approved by the Kirk Session at a meeting on 15 October 2024 and signed on its behalf by
eamus
Uf k
Mr. Kenneth Bready
15th October 2024
15th October 2024
13

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2nd and 3rd RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,OOOthe 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 15 to be expended only on the restricted
purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activitv
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.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Recorded giving:
Loose collection5
Donations and gifts
Gift Aid
Legacies and bequest
717
72,683
13,231
867
23,382
1,076
1,584
96,065
14,307
785
97,525
12,941
86.631
25,325
111,956
111,251
14

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2nd and 3, RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restrirted Endowment
Fund5
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
2,355
330
2,685
700
15,000
2.355
330
2,685
15,700
4. OTHER TRADING AcfiviTIES
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Letting of premises
Trading income
15.000
15,000
15,000
15,000
INVESTMENT INCOME
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Wayleave
Other investment income
87
87
14
18
18
16
18
87
105
30
15

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2nd and 3rd RATHFRILAND CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Insurance claims
Other income
158
18
176
785
158
18
176
785
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Fund5
Total
2023
Total
2022
FWO envelopes
Fundraising events
620
620
598
620
620
598
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbwery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
15.761
940
39,757
21,709
350
15.761
940
40,067
40,477
15,522
13,984
671
40,823
27,197
14,723
310
18,768
15,172
1.000
1,000
1,000
79,517
34.250
113,767
98,398
16

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2nd and 3rd RATHFRILAND CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2023
OTHER EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
Investment properties expenses
Defibrillator
1,950
1,950
1,950
1,950
10. FIXED ASSETS
The congregation owns 2nd church premises 51tuated at Loughbrickland Road, the hall at Newry Street
and the associated fixtures, fittings, plant and machinery. These have an insurance value of £916,451.
The congregation also owns 3rd church premises situated at 70 Newry Street, the halls at Newry Street
and the Manse at 27 Cross Road, together with the associated fixtures, fittings, plant and machinery.
These have an insurance value of £3,461,673.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2023
2022
General Investment Fund
Property
Other investments
121,601
118,190
121,601
118,190
17

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2. and 3rd RATHFRILAND CONGREGATION OF THE PRESB￿EftIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
12. FUND BALANCES
Fund
Balance
at start
Receipts
Payment Surplus l Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
81,861
104,162
80,137
24.025
105,886
81,861
104,162
80.137
24.025
105,886
Restricted Funds
Building Fund
Cong. Organisational Funds
Mission and Charities Fund
85,097
17,607
8,697
5,037
15.223
16.635
4.453
15,112
(7.938)
584
iii
77,159
18,191
120
102,713
28,957
36,200
17,2431
95,470
Endowment Funds
[Name of Fundl
Total
184,574
133,119
116,337
16,782
201,356
18