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← 2nd & 3rd Rathfriland Congregation of the Presbyterian Church in Ireland

2025-12-31-accounts

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2"¢ and 3 RATHFRILAND 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 (NIC105069)

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2"¢d g 3'4 RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

TRUSTEES ANNUAL REPORT

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2025 including a Statement of Assets and Liabilities as at that date.

REFERENCE AND ADMINISTRATIVE DETAILS

2nd & 3rd RATHFRILAND Congregation of the Presbyterian Church in Ireland 27 Cross Road Hilltown BT34 5TF

Registered Charity in Northern Ireland (NIC105069)

CHARITY TRUSTEES

The Charity Trustees who served during the year or who were trustees at the date of this report were

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||||||||| |---|---|---|---|---|---|---|---| |[.| ||| |Mr Ivan Johnston| |||Rev|[Mr][ Kenneth]|Seamus|[ Bready]|Burke|Mr|Ernie Moorhead| |! Mr Ivor Trimble|Mr Samuel McRoberts| || Mr Andrew Bell|Mr Dessie Trimble| || Mr John Henning|

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PRINCIPAL OFFICE BEARERS

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||||| |---|---|---|---| |Minister|, Rev Seamus Burke| |i| |Clerk|of Session|i|Mr Kenneth Bready| |Treasurer|Mr John Henning|

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INDEPENDENT EXAMINER

(S.M. Vint & Co, 8 Newry Rd, Banbridge BT32 3HN)

BANKERS

(Ulster Bank, 14 Church Square, Rathfriland, Newry BT34 5PT)

SOLICITORS

(Gordon Bell & Son, 9-11 Newry St, Rathfriland, Newry BT34 SPY)

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2-4 & 3 RATHFRILAND CONGREGATION OF THE PRESBYTERIAN 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 ofthe[Presbyterian][Church] in treland, 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 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 anda 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. 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" g& 3° 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.

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:

The congregation aims to live out its Mission and Vision as a family of God’s people by being:

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2nd 2. 34 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 ofthe 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 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 1 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 2025 there were 141 communicant members and 316 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 ona 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 United appeal, Global appeal and the World development appeal for Myanmar, Evora, the Leprosy mission, the Poppy appeal, the student bursary fund and C.E.F.

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24 g&. 3° 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 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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and g 3'¢ RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont’d)

Organisations

Volunteers

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

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2nd g& 3° 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 members of the public.

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

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274 g 3°? 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 148 contributors during the year (154 in previous year, 2024) donating a total of £70,658 (£71,920 in previous year, 2024)

Total Income of the congregation during the year was £146,269 compared to £128,488 in the previous year. The total income figure this year includes income earned on the congregation’s investments.

Total expenditure decreased from £110,056 in 2024 to £106,487 in 2025.

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(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 and signed on its behalf by

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21° April 2026
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Mr Kenneth Bready 2
21 April 2026
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF 2° AND 3®° RATHFRILAND CONGREGATION

OF THE PRESBYTERIAN CHURCH IN IRELAND

| report on the accounts ofthe charity for the year ended 31st December 2025 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:

¢ 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 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:

  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 $.M. Vint & Co Chartered Certified Accountants & Registered Auditors

8 Newry Road Banbridge BT32 3HN

23" April 2026

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24 and 3 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 Investment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Receipts
Donations and legacies 2 87,959 26,331 0 114,290 110,591
Charitable activities 3 1,640 2,761 0 4,401 2,191
Othertrading activities 4 15,400 0 0 15,400 15,000
investment Income 5 20 88 12,068 12,176 131
Other 6 2 0 0 2 575
105,021 29,180 12,068 146,269 128,488
Sale of Investments 0 0 0 0 0
Sale offixed assets 0 0) 0 0 0
Loans Received 6) 0 8) 0 0
Total Receipts 105,021 29,180 12,068 146,269 128,488
Payments
Raisingfunds 7 660 0 0 660 630
Charitable activities 8 85,582 20,245 0 105,827 109,426
Investment costs
Other 9 0 0 0 0 0
86,242 20,245 0 106,487 110,056
Purchase of Investments 0 0 0 0 0
Purchase offixed assets 0 0 0 0 0
Loan Repayments 0 8) 0 0 0
Total Payments 86,242 20,245 6) 106,487 110,056
Net receipts / (payments) 18,779 8,935 12,068 39,782 18,432
Transfers between funds (50,000) 0 50,000 0 0
Net movement in funds (31,221) 8,935 62,068 39,782 18,432
Investments reclassified 0 0 134,490 134,490 0
Funds broughtforward 120,860 98,927 0 219,787 201,355
Fundscarriedforward 12 89,639 107,862 196,558 394,059 219,787

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2™4 AND 3 RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND

STATEMENT OF ASSETS AND LIABILITIES

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |As|at|31|December|2025| |Unrestricted|Restricted|Investment|Total|Total| |Funds|Funds|Funds|Funds|Funds| |2025|2024| |£|£|£|£|£| |Funds|Reconciliation| |Bank|and|Cash|at|start|of year|120,860|98,927|0|219,787|201,355| |Investments|reclassified|8)|0|134,490|134,490|0| |Net|movement|in|funds|18,779|8,935|12,068|39,782|18,432| |Transfers|between|funds|-50,000|0|50,000|0|0| |Bank|and|Cash|at|end|of year|89,639|107,862|196,558|394,059|219,787| |Bank|&|Cash|Balances| |Investments|196,558|0| |Bank|Deposit|Accounts|5,530|5,469| |Bank|Current|Accounts|190,965|213,352| |Cash|in|Hand|1,006|966| |394,059|219,787| |Other|Assets| |Fixed|Assets|—|Note|10| |-|Buildings — value|insured|4,579,030|4,579,030| |-|Fixtures,|Fittings &|Equipment|0|0| |-|Vehicles|0|8)| |Investments|—|Note|11|0|134,490| |Gift|Aid|receivable|on|donations|0|0| |4,579,030|4,731,520| |Liabilities| |Loans|0|0| |No|other|known|liabilities|0|0| |0|0| |Approved|by the|Kirk|Session|at|a|meeting on|21* April|2026|and|signed|on|its|behalf by| |Pay|Anril Dutt2036iit|Mr415tVanna KennethAnril|Bready2076Premedns7|||

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2™ and 3 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.

2.
DONATIONSAND LEGACIES
Unrestricted Restricted Investment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Recorded giving:
Loose collections 1,732 990 0 2,722 2,134
Donations and gifts 70,658 24,372 0 95,030 93,831
Gift Aid 13,919 969 0 14,888 14,626
Legacies and bequest 1,650 0 0 1,650 0
87,959 26,331 0 114,290 110,591

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2"4 and 3 RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS

31 December 2025

3.
CHARITABLE ACTIVITIES
Unrestricted Restricted Investment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Income from charitable activities
Fees from weddings and funerals 1,640 1,500 6) 3,140 1,435
Fundraising events 0 440 ) 440 0
Membership fees 0 821 0) 821 756
Grants 0 0 0 0 0
1,640 2,761 0 4,401 2,191
4.
OTHER TRADING ACTIVITIES
Unrestricted Restricted Investment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Letting ofpremises 15,400 0 0 15,400 15,000
Trading income 0 0 0 0 0
15,400 0 0 15,400 15,000
5.
INVESTMENT INCOME
Unrestricted Restricted Investment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Deposit interest 0 88 0 88 109
Net gain on investments @) 0 12,068 12,068 0
Wayleave 20 0 0 20 22
Other investment income 0 0 8) 0 6)
20 88 12,068 12,176 131

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2"°d and 3° RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)

31 December 2025

6.
OTHER INCOME
Unrestricted Restricted Investment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Insurance claims 0 0 0 0 0
Other income 2 6) 0 2 575
2 0 0 2 575
7.
RAISING FUNDS
Unrestricted Restricted Investment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
FWO envelopes 660 0 0 660 630
Fundraising events 0 0 0 0 0
660 0 0 660 630
8.
CHARITABLE ACTIVITIES
Unrestricted Restricted Investment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
General AssemblyAssessments 15,656 0 0 15,656 16,975
Presbyteryfees 827 0 0 827 674
Ministry and support staffcosts 45,144 405 0 45,549 43,434
Congregational running expenses 21,160 2,643 0 23,803 32,925
Donations to Missions and 1,595 17,197 0 18,792 14,218
charities
Governance costs 1,200 6) 0 1,200 1,200
85,582 20,245 0 105,827 109,426

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2"¢ and 3 RATHFRILAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)

31 December 2025

9. OTHER EXPENDITURE
Unrestricted Restricted Investment Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
Investment properties expenses 0 0 0 0 0
Other expenses 0 ¢) 0 0 0
0 0 0 0 0

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 £962,273.

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 £3,634,757.

11. INVESTMENTS

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

2025 2024
£ £
General Investment Fund 134,490 134,490
Investments reclassified (134,490)
Property 0 0
Other investments 0 0
0 134,490

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2.4 and 3™ 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/ Transfer/ Balance
at start (Deficit) Invests at end
bfwd
£ £ £ £ £ £
Unrestricted Funds
General Fund 120,860 105,021 86,242 18,779 (50,000) 89,639
120,860 105,021 86,242 18,779 (50,000) 89,639
Restricted Funds
Building Fund 79,761 8,532 0 8,532 0 88,293
Cong. Organisational Funds 18,092 6,497 5,698 799 0 18,891
Mission and Charities Fund 1,074 14,151 14,547 (396) 0 678
98,927 29,180 20,245 8,935 0 107,862
Investment Funds
NFU Mutual 0 8,566 0 8,566 121,926 130,492
Premier Miton 0 3,502 0 3,502 62,564 66,066
) 12,068 0 12,068 184,490 196,558
Total 219,787 146,269 106,487 39,782 134,490 394,059