an ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC105140)
an ROSTREVOR 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 2024 including a Statement of Asset5 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 {NIC105140} CHARITY TRUSTEE5 The Charity Trustees who served during the year or who were trustees at the date of this report were Mrs D Henderson-Temple Mrs K Hanna Mr D Hanna Mrj Hart Mr WR Prescott Mrs B Murdoch PRINCIPAL OFFICE BEARERS Minister Clerk of Session Rev. J Maguire Iconvenerl Mrs D Henderson-Temple Mr WR Prescott Mr G Glenny Ilnterim from 20251 Treasurer Mrs K Hanna INDEPENDENT EXAMINER Neil Cousins Kilkeel BANKERS Danske Bank, Newry branch
an ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The Kirk Se55ion 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 congregation5. 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. 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 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, minster5 who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an ROSTREVOR 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 it5 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 grace of God, to help people of all age5 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 c711 ages, which.. is increasingly characterised by lovefor God, and love and concernfor others,. is committed to the historic Christian gospel as reveoled in the Bible,. is relevant to people of this time and place. The congregation aims to live out it5 Mission and Vision os o family of God's people by being.. A Covenant Community.. where our relationships are rooted in the promi5e5 of God by livingfaithfully toward him and toward one another An Intergenerational Community.. where adult5 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 blessingsfor others beyond the bounds of our community. As o congregc7tion of the Presbyterion 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 Cotechisms set out what we understand the Bible teaches on key matters of Christian faith and practice
an ROSTREVOR 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 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 organisations including Sunday School Presbyterian Women Bible Study Group Crafts & Creations (New initiative formed in 20241 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 gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2024 there were 35 communicant members and 35 of families connected with the congregation. 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 vi51tors. Mission and outreach Donations to external missions include United Appeal, World Development, Presbyterian Orphans, Christian Aid and Hopeful Horizons. The congregation has 2 Christmas Appeals 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. As part of our world mission The Water Club raises funds to focus on the provision of water project in areas where there is no fresh water source,, & also collects and donates wheelchairs, medical & school equipment to Ghana & other countries. 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 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, a55lSt 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 projects during the year. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtime byserving on committees and helping with or8anisations and other church activities.
an R05TREVOR 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 gainin8 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 presbyterie5 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, websltes, and social media or in other ways. The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from member5, 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 othersecular organisations, charities and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public benefit requirement statutory guidance.
an ROSTREVOR 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 32 contributors during the year135, 20231 donating a total of £16,8321£15,5941 in 2023). Total Income of the congregation during the year was £57,071, compared to £55,501 in the previous year. Total church expenditure increased from £32,044 in 2023 to £54,841 in 2024. 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{31 of the Charitie5 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 disc105e 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 23rd October 2025 and signed on its behalf by D Henderson Temple W.R. Prescott Date,. 23rd October 2025 Date.. 23rd October 2025
an ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payrnents Account) for the year ended 31 December 2024 Note Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 20,413 11,811 7,919 3,368 13,560 20,413 11,811 7,919 3,368 13,560 24,301 7,750 7,550 3,162 12,738 Sale of Investments Sale of fixed assets Loans Received Total Receipts 57,071 57,071 55,501 Payments Raising funds Charitable activities Investment costs Other 38,970 38,970 32,044 15,871 15,871 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 54,841 54,841 32,044 Net receipts / (payments) Transfers between funds 2,230 2,230 23,457 Net movement in funds Funds brought forward 2,230 192,535 2,230 192,535 23,457 169,078 Funds carried forward 12 194,765 194,765 192,535
an ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2024 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation Bank and Cash at start of year Net movement in funds 192,535 2,230 192,535 2,230 169,078 23,457 Bank and Cash at end of year 194,765 194,765 192,535 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 22,012 172,753 22,012 170,523 194,765 192,535 Other Assets Fixed Assets- Note 10 Church & Hall Premises Fixtures, Fittings &Equipment Vehicle5 Investments- Note 11 Gift Aid receivable on donations 1,084,079 1,084,079 113,560 112,715 1,392,404 1,389,329 Liabilities Loans Other 1,392,404 1,389,329 Approved by the Kirk Session at a meeting on 23rd October 2025 and signed on its behalf by D Henderson Temple W.R. Prescott Date: 23rd October 2025 Date: 23rd October 2025 10
an ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,DOO the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its account5 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 la) 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 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. DONATIONS AND LEGACIES Unrestricted Funds Restrlcted Endowment Funds Fund5 Total 2024 Total 2023 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 3,582 16,832 3,582 16,832 3,707 15,594 5,000 20,413 20,413 24,301 11
an ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2024 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 11,811 11,811 7,750 11,811 11,811 7,750 4. OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2023 Letting of premises Trading income 7,920 7,920 7,550 7,920 7,920 7,550 INVESTMENT INCOME Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2023 Deposit interest General Investment Fund Rents investment properties Other investment income 364 364 380 3,004 3,004 2,782 3,368 3,368 3,162 12
an ROSTREVOR CONGREGATION OF THE PRESBYTERIAN 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 13,560 13,560 13,560 13,560 RAISING FUNDS Unrestricted Fund5 Restrlcted Endowment Funds Funds Total 2024 Total 2023 FWO envelopes Fundraising events CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 General Assembly Assessments Presbytery fee5 Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 7,427 338 7,427 338 3,194 217 20,235 10,970 20,235 10,970 23,725 4,908 38,970 38,970 32,044 13
an ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2024 OTHER EXPENDITURE Unrestricted Funds Restricted Endowment Funds Funds Total 2024 Total 2023 Investment properties expenses 15,871 15,871 15,871 15,871 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. 2024 2023 General Investment Fund Property Other investments 44,258 43,918 69,302 68,797 113,560 112,715 14
an ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {cont'd) 31 December 2024 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 Craft & Creations 144,399 18,352 5,282 2,491 22,012 41,220 13,560 1,640 644 37,698 15,871 1,274 147,921 16,041 5,648 3,135 22,012 192,535 57,071 54,841 194,765 Restrlcted Funds Endowment Funds Total 192,535 57,071 54,841 194,765 15