an
ROSTREVOR 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 {NIC105140)

an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustee5 present their Annual Report and Financial Statements for the year ended 31 December
2023 including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
ROSTREVOR congregation of the Presbyterian Church in Ireland
c/0 14 Greenpark Road, Rostrevor, Newry, County Down, BT34 3EY
Registered Charity in Northern Ireland INIC105140)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Mr W R Pre5COtt
Mrs D Henderson-Temple
Mrs K Hanna
MrJHart
Mr T O'Flynn (deceased 09/07/20231
MrD Hanna
Mrs B Murdoch
PRINCIPAL OFFICE BEARERS
Minister
Rev. J Maguire {Convenor)
Rev D J Temple {Retired 31105/2023}
Mr T O'Flynn (deceased 09/07120231
Mrs D Henderson-Temple
Mr W R Prescott
Mrs K Hanna
Clerk of Session
Treasurer
INDEPENDENT EXAMINER
Neil Cousins
Kilkeel
BANKERS
Danske Bank, Newry branch

an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN 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
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 exercise equal votes at meetings, except that the Moderator, the
minister5 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.
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 elerted 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
congregation 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 it by the General Assembly, minsters who have retired from active duty and an
elder appointed by the Kirk Session of the congregation.

an
ROSTREVOR CONGREGATION OF THE pREsB￿ER1AN 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.
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 groce of God, to help people of all ages becomefully 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 oges, which..
is increasingly choracterised by lovefor 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 ploce.
rhe congregotion aims to live out its Mission and Vision as afamily of God's people by being..
A Covenant Community.. where our relationships are rooted in the promises of God by livingfaithfully
toward him and toward one another
An Intergenerational Community.. where adults intentionally toke 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 bound5 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 thot 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
ond practice

an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVd)
ACTIVITIES 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 has a wide range of organisations including
Sunday School
Presbyterian Women
Bible Study Group (recommenced 2024)
Crafts & Creations Group (New initiative formed in 2024)
ACHIEVEMENTS AND PERFORMANCE
Worship and prayer
The congregation meets for worship each Sunday at 10.00am and following the service refreshments and
fellowship are enjoyed in the Church Hall. 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 acknowledge God's gift of new life however during the
year there were no infant baptisms. We gave thanks for faithful services and sought to comfort those
who had been bereaved during the year.
At 31 December 2023 there were 40 communicant members and 38 of families connerted with the
congregations. The average week attendance at morning worship is 35.
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
Donations to external missions include United Appeal, World Development, Presbyterian Orphans,
Christian Aid and Hopeful Horizons. The congregation has 2 Christmas Appea15 each year, one in the form
of a Shoe Box Appeal and the other a "Care for Others" Appeal. Each year at Harvest Service time the
produce and non-perishable items which have decorated the meeting house are donated to the local food
bank. A5 part of our world mission The Water Club raises funds to focus on the provision of water projects
in areas where there is no fresh water source. The Annual Autumn Fayre which is supported by the
community raises funds for missionary work. The Rostrevor Presbyterian Youth Centre is a Residential
Centre which stands within the grounds of the church.

an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conVd)
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, enable5 church planting, provides grant support
forthe 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 projerts 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.

an
ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT {conYd)
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 5tandard5 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 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.

an
ROSTREVORCONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Icont'd)
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 35 contributors during the year [34, 2022] donating a total of £15,5941£19,052 in
2022}
Total Income of the congregation during the year was £55,501, compared to £75,541 in the previou5 year.
Total church expenditure increased from £27,598 in 2022 to £32,044 in 2023.
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 transattions 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 30 March 2024 and signed on its behalf by
Doreen Henderson-Temple
Roy Prescott
Date: 30th March 2024
Date". 30th March 2024

an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITY {Receipts and Payments Account)
for the year ended 31 December 2023
Note
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
24,301
7,750
7,550
3,162
12,738
24,301
7,750
7,550
3,162
12,738
40,084
20,116
4,550
2,906
7,885
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
55,501
55,501
75,541
Payments
Raising fund5
Charitable activities
Investment costs
Other
32,044
32,044
24,795
2,803
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
32,044
32,044
27,598
Net receipts / Ipayments)
Transfers between funds
23.457
23,457
47,943
Net movement in funds
Funds brought forward
23,457
169,078
23,457
169,078
47,943
121,135
Funds carried forward
12
192,535
192,535
169,078

an
ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
169,078
23.457
169,078
23,457
121,135
47,943
Bank and Cash at end of year
192,535
192,535
169,078
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
22,012
170,523
22,012
147,066
192,535
169,078
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
112,715
107,263
1,389,329 1,191,342
Liabilities
Loans
Other
1,389,329 1,191,342
Approved by the Kirk Session at a meeting on 30th March 2024 and signed on its behalf by
Doreen Henderson-Temple
Roy Prescott
Date: so.s z¥
Date..
io

an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTESTOTHE ACCOUNTS
31 December 2023
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 (al income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ib) revenue donations or grants for a specific congregational
activity intended by the donor. Where these funds have unspent balance5, 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 collections
Donations and gifts
Gift Aid
Legacies and bequest
3,707
15,594
3,707
15,594
2,255
19,052
18,777
5,000
5,000
24,301
24,301
40,084
11

an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE AcfiviTIES
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
7,750
7,750
20,116
7,750
7,750
20,116
4. OTHER TRADING AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Letting of premises
Trading income
7,550
7,550
4,550
7,550
7,550
4,550
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
380
380
307
2,782
2,782
2,599
3,162
3,162
2,906
12

an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2023
OTHER INCOME
Unrestrirted
Funds
Restrirted Endowment
Funds
Funds
Total
2023
Total
2022
Insurance claims
Other income
RAISING FUNDS
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
FWO envelope5
Fundraising events
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
3,194
217
3,194
217
9,841
213
23,725
4,908
23,725
4,908
10,761
3,980
32,044
32,044
24,795
13

an
ROSTREVORCONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (convd)
31 December 2023
OTHER EXPENDITURE
Unrestrlcted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2023
Total
2022
Investment properties expenses
2,803
2,803
10. FIXED ASSETS
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.
2023
2022
General Investment Fund
Property
Other investments
43,918
43,918
68,797
63,345
112,715
107,263
14

an
ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (conVd}
31 December 2023
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
131,947
7,951
5,171
1,996
22,012
42,157
12,739
Iii
495
29,706
2,338
188
144,399
18,352
5,282
2,491
22,012
169,078
55,501
32,044
192,535
Restricted Funds
Endowment Funds
Total
169,078
55,501
32,044
192,535
15