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 pREsB￿ER1AN 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 PREs8￿ERlAN 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

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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.

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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 PRESB￿ERIAN 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.

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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

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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 PRE5B￿ERIAN 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 PREsB￿ERIAN CHURCH IN IRELAND
NOTESTOTHE ACCOUNTS
31 December 2024
CHARITABLE A￿1VITIEs
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 A￿1VITIEs
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

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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