an 2. and 3" RATHFRILAND CONGREGATION OF THE PRESBrfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC105069)
an 2. & 3rd RATHFRILAND CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustee5 present their Annual Report and Financial Statements for the year ended 31 December 2024 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS 2nd & 3rd RATHFRILAND Congregation o*the Presbyterian Church in Ireland 27 Cross Road Hilltown BT34 5TF Registered Charity in Northern Ireland INIC105069) CHARITY TRL'STEES The Charity Trustees who served during the year or who were trustees at the date of this report were Rev Seamus Burke Mr Ernie MDoThead Mr Kenneth Brcady Mr Ivan Johnslon Mr Ivor I'rimble Mr Samucl McRL)b¢rts Mr An(Irew' Bell Mr Dessie Trimble Mr Ji)hn Henning PRINCIPAL OFFICE BEARERS Minister R¢1, Seamus Burke c.lerk ot" Session Mr Kenneth Bready "I'reasurcr I r John Henliing INDEPENDENT EXAMINER (S.M. Vint & Co, 8 Newry Rd, Banbridge BT32 3HNI BANKERS (Ulster Bank. 14 Church Square, Rathfriland, Newry BT34 5PT) 50LICITORS {Gordon Bell & Son, 9-11 Newry SL Rathfriland. Newry BT34 SPY)
an 2" & 3rd RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) 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 member5 are entitled to propose. speak and exeicise equal votes at tneeting5, 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 votinE 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-thirds of those who vote. Presbyterv Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintend5 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 Klrk Sesslon of the ion8regation.
an 2nd & 3rd RATHFRILAND CONGREGATION OF THE PREs8ERlAN 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. 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 His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregations mission purposes 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 f31thfully 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
an 2" & 3rd RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'd) AcfiviTIES 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 Sunday School Children's Church and Creche Small Groups pw Youth Fellowship Mothers and Toddler5 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 I going through the Sacrament of Baptism, we conducted 2 marriage service and gave thanks for faithful sep4ices and sought to comfort those who had been bereaved during the year. At 31 December 2024 there were 167 communicant members and 329 persons connected with the congregation. The average week 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 reaches out to the community through the programs listed above as well as supporting various mission organisations such as: PCI Global Mission5. Southern Area Hospice. The Gideons as well as others.
an 2. & 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT Icont'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 5UPPOrt for mission personnel at home and overseas. as515t5 congregation5 Wlth 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, d isciplesh ip, 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 one of the elders. This provides an important link between thé congregations 2nd 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.
Presbyter an 2" & 3rd RATHFRILAND CONGREGATION OF THE PRESBERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) Organisations Sunday School: Each Sunday morning our Sunday School 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.
an 2nd & 3, RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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'5 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 throush presbyteries or are orB3nised and delivered cÈntrally. 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 Irela nd is in d irect 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 members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an 2nd & 3° RATHFRILAND CONGREGATION OF THE PRE5BYfERIAN 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 154 contributors during the yÈar1147 in previous year, 2023} donating a total of £71,9201£72,683 in previous year, 2023) Total Income of the congregation during the year wa5 £128,488 compared to £133,119 in the previous year. Total expenditure decreased from £116.337 in 2023 to £110,056 in 2024. STATEMENT OF TRUSTEE RESPONSIBIUTIES 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(3} of the Charitie5 Act (Northern Ireland) 208 to prepare a recetpts 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 disdose with reasonable accuracy at any time its financial POSition. They are also responsible for safeguarding the a55ets 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 Rev Sea us urke y 2025 Mr Kenneth Bready 13th May 2025 13th
an ND RD INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF 2 AND 3 RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the charityfor the year ended 31st December 2024 which are set out on pages 12 to 18. Respertive 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 INorthern 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 bythe Charity Commission for Northern Ireland under section 6519)(b) of the Charities Act- and state whether particular matters have come to my attention. Basi5 of Independent Examiner's report I have examined your charity accounts as required under section 65 of the Charitie5 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 of the accounting records kept by the charity and a comparison of the accounts presented with those records. It a150 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 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. 10
an Independent examiner's statement I have completed my examination and have no concerns in respect of the matters111 to {4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. B. Magennis FCCA FCA For and behalf of S.M. Wint & Co Chartered Certified Accountants & Registered Auditors 8 Newry Road Banbridge BT32 3HN 13 May 2025 li
an 2. and 3rd RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) for the year ended 31 December 2024 Note Unrestricted Funds Restrirted Funds Endowment Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 83,208 1,000 15,000 22 256 27,383 1,191 110.591 2,191 15,000 131 575 111,956 5,882 15,000 105 176 109 319 99.486 29,002 128,488 133,119 Sale of Investments Sale of fixed assets Loans Received Total Receipts 99,486 29,002 128,488 133,119 Payments Raising funds Charitable activities Investment costs Other 630 83,881 630 109.426 620 113.767 25.545 1,950 84,511 25,545 110,056 116,337 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 84,511 25,545 110,056 116,337 Net receipts / (payments} Transfe15 between funds 14.975 3,457 18,432 16,782 Net movement in funds Funds brought forward 14.975 105,885 3,457 95,470 18,432 201,355 16,782 184,574 Funds carried forward 12 120.860 98.927 219.787 201,356 12
2#d AND 3° RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABIUTIES As at 31 December 2024 Unrestrirted Funds Restricted Endowment Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconclliation Bank and Cash at start of year Net movement in funds 105,885 14.975 95,470 3.457 201,355 18,432 184,574 16,782 Bank and Cash at end of year 120,860 98.927 219,787 201,356 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 5,469 213,352 966 5,391 195,014 951 219,787 201,356 Other Assets Fixed A55ets- Note 10 Buildin85- value insured Fixtures, Fittings & Equipment Vehicles Investments- Note 11 Glft Aid receivable on donations 4,579,030 4,378,123 134,490 121,601 4,731.520 4,499,724 Liabllltles Loan5 No other known liabilities Appr dbythe rk Session at a meeting on 13th May 2025 and signed on its behalf by Sea us Bufye Mr Kenneth Bready 13th May 13th May 2025 13
an 2. and 3" RATHFRILAND CONGREGATION OF THE PRE5BERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL sfATEMENTS As the total income of the congregation is le5S than £250,000 the congregation have elected in accordance with the provision5 in The Charities (Accounts and Reports Regulations (Northern Ireland} 2015 to prepare its account5 on a receipts and payments basis. FUND ACCOUNTING Endowment fund5 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 lal income from endowments which is to be expended only on the restricted purposes intended by the donor and {bl revenue donations or grants for a specific congregational activity intended by the donor. Where Ihese fund5 have unspent balances, intere3t on their pooled investment 15 apportioned to the individual funds on an average balance basi5. Unrestricted funds are income funds which are to be spent on the congreeation's general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Recorded giving: L005e collections Donations and gifts Gift Aid Legacies and bequest 851 71,558 10,799 1.283 22,273 3,827 2,134 93,831 14,626 1,584 96,065 14,307 83,208 27.383 110,591 111,956 14
an 2. and 3rd RATHFRILAND CONGREGATION OF THE PREsBERIAN CHURCH IN IRELAND NOTESTOTHE ACCOUNTS 31 December 2024 CHARITABLE A1VITIEs Unrestricted Funds Restrirted Endowment Funds Funds Total 2024 Total 2023 I ncome from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 1,000 435 1,435 2,685 756 756 1,000 1,191 2,191 2,685 4. OTHER TRADING A1VITIEs Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Letting of premises Trading income 15.000 15,000 15,000 15,000 15,000 15,000 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2024 Total 2023 Deposit interest General Investment Fund Wayleave Other investment income 109 109 87 22 22 18 22 109 131 105 15
an 2. and 3, RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2024 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Insurance claims Other income 256 319 575 176 256 319 S75 176 RAISING FUNDS Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 FWO envelopes Fundraising events 630 630 620 630 630 620 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donation5 to Missions and charities Governance costs 16,975 674 43.179 21,703 150 16,975 674 43,434 32,925 14.218 15,761 940 40,067 40,477 15.522 255 11,222 14.068 1,200 1,200 1,000 83,881 25.545 109,426 113,767 16
an 2. and 3, RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conYd) 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Investment properties expenses Defibrillator 1.950 1,950 10. FIXED ASSETS The congregation owns 2nd church premises situated 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. 20Z4 2023 General Investment Fund Propertv Other investments 134,490 121,601 134,490 121,601 17
an 2. and 3 RATHFRILAND CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 12. FUND BALANCE5 Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestricted Funds General Fund 105,885 99,486 84.511 14,975 120,860 105,885 99,486 84.511 14,975 120,860 Re5trirted Funds Building Fund Cong. Organisational Funds Mission and Charities Fund 77,159 18,109 202 11,602 4,710 12,690 9,000 4,727 11.818 2,602 117} 872 79.761 18,092 1,074 95,470 29,002 25,545 13,4571 98,927 Endowment Funds [Name of Fund] Total 201,355 128.488 110.056 18,432 219,787 18