an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31st December 2022 Registered Charity in Northern Ireland {NIC105288)
an RASHARKIN CONGREGATION OF THE PRESBYfERIAN 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 Rasharkin Presbyterian Church congregation of the Presbyterian Church in Ireland Moneyleck Road RASHARKIN BT44 8QB Registered Charity in Northern Ireland (NIC105288) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were: Rev. Jeffrey Blue (Resigned 16/0812022) Mr. Adrian Moody Mr. Norbury Royle Mr. John Finlay {Deceased 0110812022) Mr. Ivan Anderson Mr. Samuel Kirkpatrick Mr. Matthew T. Calde00d Mr. Stewart Mcmaster Mr. David Calderwood Mr. Joseph C105e Mr. Fred Kyle Rev. Ali5tair Mccracken (Appointed 17/08/2022> Mr. James Wilson PRINCIPAL OFFICE BEARERS Minister: Rev. Jeffrey Blue (Resigned: 16/0812022) Convener: Rev. Alistair Mccracken (Appointed: 17108/2022) Clerk of Session: Mr. Norbury Royle Treasurer: Mr. Peter Hutchinson
an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONTINUED) INDEPENDENT EXAMINER John Mcmullan ACMA CGMA Mcmullan & Co Chartered Management Accountant sc High Street, BaSlymoney. BT53 6AH BANKERS Danske Bank, Donegall Square West, Belfast. BTI 6JS National Savings & Investments. Glasgow G58 ISB SOLICITORS Boal Anderson & Co. 56 High Street, Ballymena, BT43 6HU
an RASHARKIN PRESBYTERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) STRUCTURE AND MANAGEMENT The Kirk Sesslon 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 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 casting vote. Stated meetings of the Kirk session are held on a monthly basis; apart from the months of July. August and December. 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 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. Rasharkin Presbyterian congregation of the Presbyterian Church has been assigned to the Ballymena 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, ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
an RASHARKIN PRESBYfERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) 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 ministers 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. Rasharkin Presbyterian 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 congregation's mission purpose is to be focused on Christ; based on the bible; with it being central and foremost to all that we do and say. To be passionate about people,. sharing the gospel with those who do not know Christ as their Lord and Saviour and having a heart for the world that we live in. The congregation aims to live out it5 Mi55ion ond Vision as afamily of Gods people by being." A Covenant Community.. where our relationships ore rooted in the promises of God by livingfaithfully toword Him and toward one another A Disciple making Community.. where adults intentionally take the lead to engage with, encourage and nurture younger members to maturity in Christ. An Outward looking Community.. where we share the good5 news of the Gospel and the blessings that come with being ufollower of Christ with those in our community,. our lond and this world. As a congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, and that the Westminster Confession of Faith, (71ong with the Larger and Shorter Cotechisms set out what we understand the Bible teaches on key matters of Christian faith and practice.
an RA5HARKIN PRESBYfERIAN CONGREGATION OF THE PRESBYfERIAN 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 holds regular bible study meetings and has a wide range of organisations including: Sunday School Children's Church Crèche Youth Fellowship Boy's Brigade Girl's Brigade Afternoon Fellowship Presbyterian Women Weekly Prayer Meetings and Bible Study Saturday Night Youth Club Ladies Walking Group ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12noon {11am during the summer months) and 7.00pm. Each Sunday the service is made available on YouTube and between 30-40 CD'S and DVD'S are posted out each week to those without internet access. 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 seniices during the year we conducted 3 funeral services. At 31st December 2022 there were 124 communicant members and 159 families connerted with the congregations. The average weekly attendance at morning worship was around 110. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are usually visited on a regular basis by the minister and/or elder.
an RASHARKIN PRESBYfERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) MEsslon and Outreach The congregation are encouraged through the weekly Sunday services to realise that mission is a scriptural command for all those who are followers of Jesus. Members of the congregation are reminded that mission takes place both within the local community and on a global level. The congregation made financial contributions towards a number of different missionary organisations throughout the year; Belfast City Mission," European Missionary Fellowship: Scripture Union. Latin Link, Ambassadors, Tear Fund, Arab World Ministries and Child Evangelism Fellowship. Missionaries from the congregation are currently sep4ing with Latin Link in Peru. The congregation is informed of their work through regular updates in written form and through updates given in church services. Young people from the congregation usually serve on mission teams in the summer months both at home and overseas but due to the global pandemic mission teams could not take place. 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 plantingi provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church'5 training college for ministry students, and financially supports congregation in the areas of worship, discipleship, global mlssion, 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.
an RASHARKIN PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) General Assembly The rninister 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, which usually takes place in June. Property There were no major repairs or refurbishment projects during the year. Organisations SUNDAY SCHOOL- meets most Sunday morning between September and June for all school age children. They meet for a time of praise and bible study using workbooks to help them in their understanding. There are regularly around between 20 and 25 in attendance. CRECHE - provides child care for all pre-school aged children during the Sunday morning service. YOUTH FELLOWSHIP Aimed at all those of secondary school age the group meet on fortnightly basis between September and June with average attendance between 15 and 20 persons. The programme consists of a period of games and fellowship before a bible study. BOY'S BRIGADE - meeting on Monday evenings from September to Easter the company is aimed at boys of school age. The boys meet and spend time playing games; making craft and being part of bible lessons. They follow a programme set down by Boys Brigade Northern Ireland. There are approximately twenty boys in the company. GIRL'S BRIGADE - meeting on Tuesday evenings from September to Easter the company is aimed at girls from 4 to 18 years old. The girls meet and spend time playing games. making craft and undertaking biblical teaching. There are approximately forty five girls in the company. They follow a programme set down by Girls Brigade Northern Ireland. AFTERNOON FELLOWSHIP - Meets once a month between October and Easter. While the group is open to all; most of those in regular attendance are retired. There are normally between 10-15 in attendance. The group enjoy a time of fellowship together before an invited speaker shares with the group. This group re-started after the pandemic in October 2022.
an RASHARKIN PRESBYfERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Contlnued) PRESBYTERIAN WOMEN - this group meet on the first Thursday night of the month between October and March. The group is open to all ladies. with an average attendance between 30- 40. A speaker is invited along each month to share with the ladies and a time of fellowship is enjoyed over supper. An annual service is held on the first Sunday in March. WEEKLY PRAYER MEETING AND BIBLE STUDY - Approximately 20 people meet each Wednesday evening between September and June for a time of bible study and prayer. SATURDAY NIGHT YOUTH CLUB - meeting each Saturday night between September and March the club has approximately 30 - 40 of secondary school age attending each week. Sports; games. pool and video games take place with a short bible talk towards the end of the evening. The Saturday Night Youth Club re-commended after the pandemic in September 2022. LADIES WALKING GROUP - meeting one per week during April, May and June with about 10 20 ladies joining to walk at various local locations as an aid to both mental and physical fitness, but also to enjoy fellowship together. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of theirtime by serving on committees and helping with organisations and other church activities.
an RASHARKIN PRESBYfERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) 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 notice board, 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 member5, 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 RASHARKIN PRESBYfERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {Continued) FINANCIAL REVIEW The congregation'5 main source of income is members, contributions through the Weekly Freewill Offering and these increased this year to £71,655 (2021: £70,638). There were 214 contributors during the year 20221218 during the year 2021). Total Income forthe year was £173,26812021: £117,616) while Total Expenditure for the year was £102,717 (2021 . £105,444). A legacy of £44,010 was received during the year. 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 6413} 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 fortaking reasonable steps for the prevention and detection of fraud and other irregularities. 5t Approved by the Kirk Session at a meeting on l June 2023 and signed on its behalf by: Convener: Rev. Alistair Mccracken Clerk o ssion: Norbury Royle 10
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF RASHARKIN PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of Rasharkin Presbyterian Church for the year ended 31st December 2022 Respertive responsibilities of charity trustees and examinev 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: Examine the accounts under section 65 of the Charities Act Follow the procedures laid down in the general Directions given by the Commission under section 6519llbl of the Charities Act State whether particular matters have come to my attention Basis of independent examiner's report I have examined your charity accounts as required under section 65 of the Charitie5 Act and my examination was carried out in accordance with the general Direction5 given by the Charity Commission for Northern Ireland under section 6519llbl 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 a5 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: l. 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 Independent Examiner's Statement I have completed my examination and have no concerns in respect of the matters111 to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. -LC¥ John Mcmullan ACMA CGMA Chartered Management Accountant sc High Street, Ballymoney, BT53 6AH Date 2nd June 2023
an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENT ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestricted Restrirted Endowment Total Total Notes Funds Funds Funds 2022 2021 Income and Endowments from: Donations and legacles Charitable activities 127,692 38,258 3,935 165,950 111,582 3,935 3,660 Activities thatgenerate income Investment I ncome 382 2(Ki 136 518 2.865 876 1,498 Other income sources 2,665 Total 128,274 44,994 173,268 117.616 Expenditure on: Raising Funds Charitable Activite5 527 63,624 527 974 89,865 IC(),724 12.325 3.746 26,241 12,325 Other Total 64,1 38,566 102,717 105,444 Net Income / {expendlture) 64,123 6,428 70,551 12,172 Transfers between fund5 Net movement in funds 64,123 6.428 70,551 12,172 Total funds brought forward 159,449 87,538 246,987 234,815 Total funds carried forward 223,572 93,966 317,538 246,987 12
an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2022 Unrestrlrted RestrlLted Endowment Funds Funds Funds Total Total 2022 2021 Funds Reconciliation Bank and Cash at start of year Net movement in funds 159,449 64, 123 87,538 6,428 246,987 234,815 70,551 12, 172 Bank and Cash at end of year 223,572 93,966 317,538 246,987 Bank and Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 89,613 45,513 227,925 201,474 317,538 246,987 OtherAssets Fixed Assets - Note 10 Investments- Note 11 13,027 14.194 13,027 14,194 Approved by the Kirk Session at a meeting on 1st June 2023 and signed on its behalf by: Convener: Rev. Alistair Mccracken Clerk of S ion: Norbury Royle 13
an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 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 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 lal income from endowments which is to be expended only on the restricted purposes intended by the donor and (bl revenue donations or grants for a Specific congregational activity intended by the donor. Where these fund5 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. 14
an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestrictec Restrlcted Endowment Funds Funds Funds Total 2022 Total 2021 2. ()onations and Legacies Donations and gifts Loose collections GiftAid Legacies and Bequests 71,655 374 11,460 44,203 127,692 32,561 1,353 4,046 104,216 1,727 15,506 44,501 165,950 111,582 96,077 976 14,297 232 38,258 3. Charitable Actlvltles Income from Charitable Activities Members Fees Fundraistng Events Grants 1,135 1,135 2.8(K) 3,935 2,800 3,0 3,935 3,660 4. Actlvities that generate income Trading Income 5. Investment Income Bank Interest General Investment Fund 382 136 518 876 382 136 518 876 6. Other Income Sources Use of premises Other Income Gifts/ Contributions 340 2,325 340 2,525 2CAJ 853 445 1,498 2OJ 2CK) 2,665 2,865 7. Raising Funds Offering Envelopes Fundraistng Events 527 527 974 527 527 974 15
an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestricted Restricted Endowment Funds Funds Funds Total 2022 Total 2021 Charitable Artivltles General Assembly Assessments Presbytery Fees Ministry and support staff costs Congregational running expenses Donation5 to Missions and Charitie Governance Costs Depreciation Property 14,060 350 27,230 20,779 695 14,060 350 27,230 20,779 20,522 510 18,353 458 38,281 13,803 18, 115 720 19,827 510 6,414 26,241 6,414 11,024 89,865 100,754 63,624 9. Other Organisation running expenses 12,325 12,325 3,746 10. Fixed Assets The congregation owns the Church premises at Moneyleck Road, Rasharkin and the associated fixtures, flttings and plant and machinery. These have an insurance value of £2.744,895 as valued by our insurers. IL Investments The congregation has the following investments: 2022 2021 PCI General Investment Fund - at valuation 13,027 13.027 14, 194 14,194 16
an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 12. Fund Balances and Reconciliation of Funds At Start At end of year Income Expendtture Galn/(Loss) Transfers of year Unrestricted Funds 113.936 45,513 84.174 44,100 64.151 20,023 44,100 133,959 89,613 Bequests/lnvestrnent Fund Restricted Funds Unlted Appeal Orphans Special Appeals Missionarv Tearfund Organ Fund Graveyard Prayer Meeti ng Afternoon Fellowship Sunday School pw 8.426 1,297 1,570 4,378 2,083 8.426 1,297 1,570 4.829 1,861 6,710 1.009 2,533 14,856 626 {451) 222 6,259 1,231 2.533 15.157 230 501 200 301 136 532 13961 (331 16681 {2931 573 72 105 540 3,962 2,542 88 549 1,217 2,834 3.294 2,249 88 2,541 Cholr GB 2.179 3.195 649 3,783 3,077 4,360 3,542 584 {577) (465) (583} 15991 1,602 2,730 66 BB Youth Fellowship Snatch 4,004 341 940 3,405 Witness Building 44,606 16,239 6,269 9.970 54.576 246,987 173,268 102,717 70,S51 317,538 17