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

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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.

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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

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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.

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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.

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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.

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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

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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

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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

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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

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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

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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

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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