Presbyter an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31st December 2023 Registered Charity in Northern Ireland (NIC105288)
Presbyter an RASHARKIN 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 2023 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 senied during the year or who were trustees at the date of this report were: Mr. Norbury Royle Mr. Adrian Moody Mr. Ivan Anderson Mr. Samuel Kirkpatrick Mr. Matthew T. Calderwood Mr. Stewart Mcmaster Mr. David Calderwood Mr. Joseph Close Mr. Fred Kyle Rev. Alistair Mccracken (Resigned 13/09/2023) Mr. James Wilson Rev. William Moody (Appointed 13/09/2023) PRINCIPAL OFFICE BEARERS Convener: Rev. Alistair Mccracken (Resigned 13109/2023) Rev. William Moody (Appointed 13109/20231 Clerk of Session: Mr. Norbury Royle {up to 12103/2024) Mr. Samuel Kirkpatrick (from 12/03/20241 Treasurer: Mr. Peter Hutchinson
an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONTINUED) INDEPENDENT EXAMINER John Mcmullan ACMA CGMA Mcmullan & Co Chartered Management Accountant sc High Street, Ballymoney. 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 PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) STRucfuRE 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 adrninistering 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 a 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 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. Rasharkin Presbyterian congregation of the Presbyterian Church has been a55igned 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 PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) The General Assembly The General Assembly is the supreme court of the Church, representing in one bodythe 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 its Mission ond Vision os ofamily 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 A Disciple making Community.. where odults intentionally take the lead to engage with. encouroge and nurture younger members to maturity in Christ. An Outward looking Community.. where we shore the goods news of the Gospel ond the blessings that come with being afollower of Christ with those in our community,. our land ond this world. As G congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over all we do, ond 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 RASHARKIN PRESBYTERIAN 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 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 Ladie5 Walking Group ACHIEVEMENTSAND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12noon {11am during the summer months}. There is a monthly evening service at 7.00pm. Each Sunday the service is made available on YouTube and 19 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 mernbers to meet together for fellowship, to study the scriptures and for a time of prayer. As well as our regular service5 during the year we conducted 3 funeral services. At 31st December 2023 there were 123 communicant members and 159 families connected with the congregations. The average weekly attendance at morning worship was 143. 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 PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) Mission 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 serrfing 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 planting, provide5 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 one of the elders. This provides an irnportant link between the congregations and the wider structures of the church.
Presbyter an RASHARKIN PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) 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, which usually takes place in June. Property There were no major repairs or refurbishment projects during the year. Organisations SUNDAY SCHOOL - meets most Sunday moming 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 a 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 enjoya time of fellowship together before an invited speaker shares with the group.
an RASHARKIN PRESBYfERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) 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 seniice 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 20 - 30 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. 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 PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN 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 hann. 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 farnilies, 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 PRESBYTERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {Continued) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering totalling £68,481 (2022: £71,655). There were 214 contributors during the year 2023 (214 during the year 2022). Total Income for the year was £132,4(X) {2022: £173,268) while Total Expenditure for the year was £82,689 (2022: £102,717). The reduction in income is due to a legacy of £44.010 received during the previous year ended st 31 December 2022. 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,(X)O, 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 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. Approved by the Kirk Session at a meeting on 16th April 2024 and signed on its behalf by: Convener." Rev. William Moody Clerk of Session." Samuel Kirkpatrick 10
INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF RASHARKIN PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of Rasharkin Presbyterian Church for the year ended 31st December 2023 Respective responslbllltles of tharlty trustees and examlner 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 respon5ibilÉty to: Examine the accounts under section 65 of the Charities Act Follow the procedures laid down in the general Directions given by the Comrnission under section 6519llbl of the Charities Act State whether partlcular matters have come to my attention Basls of Independent examlner's report I have examined your charity accounts as required under sedion 65 of the Charities Act and my examlnation wa5 carrled out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65191{b) of the Charities Act. My examlnation included a review of the accounting records kept by the charity and a compari50n of the atcounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role Is to State whether any material matters have come to my attention 8ivin8 me cause to believe: l. That accounting record5 were not kept in accofdance 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 3ccounting requirement5 of the Charitie5 Act 4. That there is further information needed for a proper understanding of the accounts to be reached Independent Examiner'5 Ststement I have completed my examination and have no concerns in respect of the matters111 to141 listed above and. in connectlon with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. John Mcmullan ACMA CGMA Chartered Management Accountant sc High Street, Ballymoney. BT53 6AH Date 17th April 2024
an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENT ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Restrkted Endowment Funds Fun(ts Funds Total 2023 Total 2022 Notes Income and Endowments from: Donations and legacies Charitable activities 82,093 40,442 5,179 122,535 165,950 5,179 3,935 Activities that generate income Investment Income Other income sources 990 800 438 2.458 1.428 3,258 518 2,865 Total 83,883 48,517 132,400 173.268 Expendire on: Raising Funds Charitable Activites Other 514 42,643 514 68,909 13,266 527 89,865 12,325 26,266 13,266 Total 43,157 39,532 82,689 102,717 Net Income l (expenditure} 40,726 49,711 70,551 Transfers between funds {6) Net movement in funds 40,126 9,585 49,711 70.551 Total funds brought forward 223,572 93,966 317,538 246,987 Totsl funds carrled forw¥d 263,698 103,551 367,249 317,538 12
an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND UABILITIES AS AT 31 DECEMBER 2023 Unrestrirted Restricted Endowmei Funds Funds Funds Total Totsl 2021 2022 Funds Reconciliation Bank and Cash at start of year Net movement in funds 223,572 40,126 93,966 9,585 317,538 246,987 49.711 70,551 Bank and Cash at end of year 263,698 103,551 367,249 317,538 Bank and Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 259,846 89,613 107,403 227,925 367,249 317,538 Other Assets Fixed Assets- Note 10 Investments- Note 11 14,206 13,027 14,206 13,027 Approved by the Kirk Session at a meeting on 16th April 2024 and signed on its behalf by: Convener: Rev. William Moody Clerk of Session: Samuel Kirkpatrick 13
an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,c 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 (a) income from endowments which is 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 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 2023 Unrestricted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 2. L)onations and Legacies Donations and gifts Loose collections Gift Aid Legacies and Bequests 68,481 1,499 11,927 186 82,093 35.248 103,729 104,216 1,499 1,727 17,075 15,506 232 44,501 122,535 165,950 5,148 46 40,442 3. Charitable Activities Income from Charitable Activities Members Fees Fundraising Events Grants 979 979 979 4,2LX) 5,179 4,200 5,179 4,200 5,179 4. Acthiltles that generate income Trading Income 5. Investment Income Bank Interest General Investment Fund 990 438 1,428 518 990 438 1,428 518 6. Other Income Sources Use of premises Other Income Gifts/ Contributions 445 2,013 445 2,813 340 2,525 2,458 3,258 2,865 7. Raising Funds Offering Envelopes Fundraising Events 514 514 527 514 514 527 15
an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrkted Restricted Endowment Funds Funds Funds Total 2023 Total 2022 . Charttable Actlvities General Assembly Assessments Presbytery Fees Ministry and support staff costs Congregational running expenses Donations to Missions and Charities Governance Costs Depreciation Property 7,948 350 16,315 16,708 19,170 570 14,060 350 27,230 20,779 20,522 510 350 16,315 16,708 752 570 18,418 7,848 26.266 7,848 68,909 6,414 89,865 42.643 9. Other Organisation running expenses 13,266 13,266 12,325 10. Fixed Assets The congregation owns the Church premises at Moneyleck Road, Rasharkin and the associated fixtures, fittings and plant and machinery. These have an insurance value of £2,950,762 as valued by our insurers. 11. Investments The congregation has the following investments: 2023 2022 PCI General Investment Fund- at valuation 14,206 14,206 13,027 13,027 16
an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 12. Fund Balances and Reconciliation of Funds At start of year At end Income Expendlture Gain/lLoss) Transfers of year Unrestrirted Funds Bequestsllnvestment Fund 133,959 89,613 83,650 233 43.157 40,493 233 (6001 173,852 89,846 Restrirted Funds United Appeal Orphans Special Appeals Missionary Tearfund Organ Fund Graveyard Prayer Meeting Afternoon Fellowship Sunday School pw Choir GB 7,990 714 7,990 714 392 392 4.786 2.925 6,259 1,231 2.533 15.157 230 4,385 3.602 (4011 677 5,858 1.908 2,536 15,371 276 214 214 46 (iooi (619) 133) 680 634 540 818 918 1.065 1,474 440 3,294 2.249 88 446 2,675 2,216 88 1.441 1.602 2,730 66 6,371 3,413 107 6,013 2,643 358 358 770 (251) 471 300 2,260 3,500 115 BB Youth Fellowship Snatch Witness Building 300 3,405 2,204 1,733 3,876 54,576 15,737 7,887 7,850 62,426 317.538 132.400 82,689 49.711 367,249 17