ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2022
Registered Charity in Northern Ireland (NIC105140)

Presbyter
an
ROSTREVOR CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statements for the year ended 31 December
2022 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
ROSTREVOR congregation of the Presbyterian Church in Ireland
15 Aurora Na Mara, Rostrevor, Newry, County Down, BT34 3UP
Registered Charity in Northern Ireland (NIC105140)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Doreen Henderson-Temple
Kathryn Hanna
David Hanna
Terry O'Flynn
Roy Prescott
John Hart
Brenda Murdoch
PRINCIPAL OFFICE BEARERS
Minister
Clerk of Session
Rev. David J Temple (Stated Supply)
Mr Terry O'Flynn,
Mrs Doreen Henderson-Temple
Mr Roy Prescott
Treasurer
Kathryn Hanna
INDEPENDENT EXAMINER
Neil Cousins
Kilkeel
BANKERS
Danske Bank, Newry branch

ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conYd)
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 pla￿ 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 consist5 of the ordained minister and the ruling elders of the congregations. All
member5 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 meetin8s of the Kirk session are held at least twice in each year.
To be chosen for the office of the eldership in the congregation a person must be a voting member and
a regular attendant on its ordinances. The selection of those proposed to be called to the office can be
either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of
those who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation
is the responsibility of a Presbytery which Superintends generally the spiritual and temporal affairs of
the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland.
ROSTREVOR congre83tion of the Presbyterian Church has been assigned to the Newry Presbytery of the
Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active
ministers of congregations assigned to tt by the General Assembly, minsters who have retired from
active duty and an elder appointed by the Kirk Session of the congregation.

ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
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 legi51ative, 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 condurt 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.
ROSTREVOR 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 oll oges become fully
devoted followers of Jesus Christ. Our vision is, by the grace of God, to be on inclusive, welcoming
community of Christ's people of all ages which..
is increasingly charocterised by lovefor God, ond love and concernfor others,.
is committed to the historic Christian gospel as reveoled in the Bible,.
Is relevant to people of this time and ploce.
The congregation Gims to live out its Mission and Vision a5 (7family of God's people by being..
A Covenant Community,. where our relationships ore rooted in the promises of God by livingfaithfully
toward him and toword one another
An IntergenerotionGI Community.. where adults intentionally take the lead to engage with,
encourage and nurtijre younger members to moturity in Christ.
An Outward looking Community.. where we w(7nt the blessings of God that belong to us in the gospel
to become blessingsfor others beyond the bounds of our community.
As (7 congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme
outhority over all we do, and thot the Westminster Confession of Faith, along with the Larger ond
Shorter Catechisms set out what we understand the Bible teaches on key matters of Christian faith
and practice

Presbyter
an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
AcfiviTIES AND OBJEcfivES
The congregation meets for worship everysunday 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 held prior to covid regular bible study meetings and has a wide range of organi5ations
including
Sunday School
Presbyterian Women
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation normally meets for worship each Sunday at 10.00am. During the week the Bible Study
provides an opportunity for members to meet together for fellowship, to Study the scriptures and for
time of prayer.
As well as our regular services duringthe year, we gave thank5 for faithful Services and sought to comfort
those who had been bereaved duringthe year.
At 31 December 2022 there were 42 communicant member5 and 36 of families connected with the
congregations. The average week attendance at morning worship is 32.
Pastoral care
Members of the congregation who are unable to attend church due to Sickness or age are visited on
regular basis by the minister, elders or by one of the congregation'5 pastoral visitors.
Mission and outreach
Donations to external missions include United Appeal, World Development, Water Club, Presbyterian
Orphans, and Christian Aid.
Like many churches, covid affected church life and all of our activities. We were able to have our Shoe Box
Appeal for Blythswood and also our'care For Others Appeal, for the International Meeting Point. We are
looking forward to the resumption of our outreach activities.

ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
The congregation supports the United Appeal for Mission which is a central fund of the Presbyteri3n
Church in Ireland. This fund enables congregations to support the wider mission of the denomination
and to do mission and outreach on a denominational basis beyond what the congregation could do on
its own. The United Appeal Fund provides financial support for mission personnel at home and overseas,
assists congregations with the deployment of locally based staff, enables church planting, provides grant
support for the upkeep of church premises, assist with the running costs of Union Theological College,
the Church's training college for ministry students, and financially supports congregation in the areas of
worship, discipleship, global mission, outreach, leadership and pastoral care.
The congregation also contributes to the denominations annual World Development Appeal, Sunday
School project and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and / or one of
the elders. This provides an important link between the congregations and the wider structures of the
church.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General Assembly of
the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.
Property
There have been no major repairs or refurbishment projetts during the year.
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.

ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVd)
PUBUC 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 rnoral development
and opportunities for response to Bible teaching. In turn, this framework leads to practical expre55ions
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 notice boards, 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 familie5, 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 fam ilies, other individuals that the Presbyterian Chu rch in Ireland is in direct and indirect
contatt with, the community in which pastoral service5 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.

ROSTREVORCONGREGATION 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 34 contributors during the year [37, 20211 donating a total of £19,052 (£16,422 in
2021)
Total Income of the congregation during the year was £75,541, compared to £39,896 in the previous
year as 2022 included 2 years gift aid of £18,777.
Total church expenditure increased slightly from £27,083 to £27,598, as elettric increased in 2022.
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.
A5 the congregations, total income does not exceed £250,000, the Trustees have elected under Section
64131 of the Charities Att (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.
th
Approved by the Kirk Session at a meeting on 29 March 2023 and signed on its behalf by
Doreen Henderson Temple
Terry O'Flynn
Date: 29th March 2023
Date:
9th March 2023

ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 31 December 2022
Note
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Tota I
2021
Receipts
Donations and legacies
Charitable attivities
Other trading activities
Investment Income
Other
40,084
20,116
4,550
2,906
7,885
40,084
20,116
4,550
2,906
7,885
20,645
12.969
3,230
3,052
Sale of Investments
Sale of fixed assets
Loans Received
Totsl Receipts
75,541
75,541
39,896
Payments
Raising funds
Charitable activities
Investment costs
Other
24,795
24,795
34,413
2,803
2,803
1,861
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
27,598
27,598
36,274
Net receipts / Ipaymentsl
Transfers between funds
47,943
47,943
3,622
Net movement in funds
Funds brought forward
47,943
121,135
47,943
121,135
3,622
117,513
Funds carried forward
12
169,078
169,078
121,135
io

ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND UABIUTIES
As at 31 December 2022
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2022
Total
Funds
2021
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
121,135
47,943
121,135
47,943
117,513
3,622
Bank and Cash at end of year
169,078
169,078
121,135
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
22,012
147,066
21,705
99,430
169,078
121,135
Other Assets
Fixed Assets- Note 10
Church & Hall Premises
Fixture5, Fittings &Equipment
Vehicles
Investments- Note 11
Gift Aid receivable on donations
1,084,079 1,084,079
107,263
110,898
1,191,342 1,194,977
Liabilitles
Loans
Other
1,360,420 1,316,112
Approved by the Kirk Session at a meeting on 29th March 2023 and signed on its behalf by
Doreen Henderson Temple
Terry O'FIY
D frlert d (30
Date:
Date:
li

ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
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 Charitie5 (Accounts and Reports Regulations (Northern Ireland)
2015 to prepare its accounts on a receipts and payments basis.
FUNDACCOUNTING
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 35 restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise (al income from endowments which 15 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 3re gener31 funds set aside by the congregation for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
2,255
19,052
18,777
2,255
19,052
18,777
2,223
16,422
2,000
40,084
40,084
20,645
12

ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2022
CHARrrABLE AcfiviTIES
Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
20,116
20,116
12,969
20,116
20,116
12,969
4. OTHER TRAOING ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Totsl
2022
Total
2021
Letting of premises
Trading income
4,550
4,550
3,230
4,550
4,550
3,230
INvESTmE￿r INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Totsl
2021
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
307
307
225
2,599
2,599
2,827
2,906
2,906
3,052
13

ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
OTHER INCOME
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2022
Totsi
2021
Insurance claims
Other income
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Totsl
2021
FWO envelopes
Fundraising events
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
cha rities
Governance costs
9,841
213
9,841
213
10,274
169
10,761
3,980
10,761
3,980
7,380
16,590
24,795
24,795
34,413
14

R05fREVORCONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2022
OTHER EXPENDITURE
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2022
Total
2021
Investment properties expenses
2,803
2,803
1,861
2,803
2,803
1,861
10. FIXED ASSEfs
The congregation owns the Church premises & Hall situated at 8 Warrenpoint Road, Rostrevor BT34 3EB
and the associated fixtures, fittings, plant and machinery. These have an insurance value of £739,185 &
£344,894 respectively.
11. INVESTMENTS
The congregation has the following investments. Amounts are Shown at market valuation.
2022
2021
General Investment Fund
Property
Other investments
43,918
42,223
63,345
68,674
107,263
110,897
15

ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2022
12. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
Church Current Account
Youth Centre Current Account
PW Current Account
Sunday School Current Account
Progressive Account
89,205
3,189
5,043
1,992
21,706
67,349
7,567
315
24,607
2,803
188
131,947
7,951
5,171
1,996
22,012
306
121,135
75,541
27,598
169,078
Restrirted Funds
Endowment Funds
Total
121,135
75,541
27,598
169,078
16