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

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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

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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.

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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.

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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.

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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
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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.

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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.

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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.

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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

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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
Expendi￿re 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

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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

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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

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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

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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

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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