Presbyter an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31st December 2024 Registered Charity in Northern Ireland (NIC1052881
Presbyter an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Flnancial Statements for the year ended 31 December 2024 including a Statement of Assets and Llabilities 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 CharityTrustees who Seed during the year or who were trustees at the date of thls report were: Mr. Norbury Royle Mr. Adrian Moody Mr. Ivan Ander50n Mr. Samuel Kirkpatrick Mr. Matthew T. Calderwood Mr. Stewart Mcmaster Mr. David Calderwood Mr. Joseph Close Mr. Fred Kyle Rev. Willlam Moody (Reslgned 04112/2024) Mr. James Wilson Rev. Roland Watt (Appointed 04/1212024) PRINCIPAL OFFICE BEARERS Convener: Rev. William Moody (Resigned 04/12/2024) Rev. Roland Watt {Appointed 0411212024) Clerk of Session: Mr. Norbury Royle (up to 12103/20241 Mr. Samuel Kirkpatrick (from 1210312024) Treasurer.. Mr. Peter Hutchinson
Presbyter an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (CONTINUED) INDEPENDENT EXAMINER John McMullanACMA 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 Hlgh Street, Ballymena, BT43 6HU
Presbyter an RASHARKIN PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEE5 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. Member5 of the Kirk Session are ex-officio members of the Congregational Committee. The Kirk Session conslsts 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 castlng vote. Stated rneetSngs 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 ordlnances. The selection of those proposed to be called to the office can be either by the congregation or by the Kirk Se55ion. Members are elected if they obtain two-thlrd5 of those who vote. Presbytery Under the Presbyterian Church in Ireland fomi 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 Presbyterlan Church in Ireland. Rasharkin Presbyterian congregation of the Presbyterian Church has been assigned to the Ballymena Presbytery of the Presbyterlan Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assemblyi ministers who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
Presbyter an RASHARKIN PRESBYTERIAN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) The General Assembly The General Assembly 15 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 A55embly is normally constituted during the flrst week in June for worship and to conduct its business. At the end of buslness 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 charitsble 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 member5 to play thelr part in fulfilling God's mission to our world. The congregation's mi551on purpose is to be focused on Christ. based on the bible," wlth 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 thelr Lord and Saviour and having a heart for the world that we live in. The congregation aims to live out its Mission and Vision as afamily of God & people by being.. A Covenant Community.. where our relatlonships are rooted in the promises of God by livingfajthfully toward Him and toward one another A Disciple making Community." where adults intentionally take the leod to engage with. encourage and nurture younger members to maturity in Christ. An Outword looking Community.. where we share the goods new5 of the Gospel and the blessings that come with being afollower of Christ wlth those in our community,. our land and this world. As a congregatlon of the Presbyterian Church In Ireland, we believe that the Bible fs the supreme authority over all we do, und that the Westminster Confession of Faith, along with the Lorger and Shorter Catechism5 Set out what we understand the Bible teaches on key matters of Christianfaith ond prartice.
Presbyter an RASHARKIN PRESBYfERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) ACTIVITIES AND OBJECTIVES The congregation meets for worship every Sunday and vi51tors 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 congregatlon holds regular bible study meetings and has a wide range of organisations including: Sunday School Chlldren'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 The Well ACHIEVEMENTS AND PERFORMANCE Worship and prayer The congregation normally meets for worship each Sunday at 12noon. There is a monthly evening service at 7.00pm. Each Sunday the servlce is made available on YouTube and 16 CD'S and DVD'S are posted out each week to those without internet access. Rev. Alistalr Beattie was appointed as Stated Supply Minister In our congregation, and he Served in this capacity throughout 2024. 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 conducted 3 funeral services. At 31st December 2024 there were 121 communicant members and 159 families connected with the congregations. The average weekly attendance at moming worship was 135.
an RASHARKIN PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {cont'd) 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. Mlssion 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 Jesu5. Membersof 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 dlfferent missionary organi5ations throughout the year; Belfast City Mission; European Missionary Fellowship; Scripture Unlon; Latin Link, Ambassadors, Tear Fund and Child Evangelism Fellowship. Missionaries from the congregation are currently serving with Latin Link in Peru. The congregation is informed of thelr work through regular updates in written form and through updates given Sn church services. Young people from the congregation usually serve on mission teams in the summer months both at home and overseas. The congregatlon sUPPOrts the Unlted 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 basi5 beyond what the congregation could do on its own. The United Appeal Fund provides flnanci31 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, asSi5t 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 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 Important link between the congregations and the wider structures of the church.
Presbyter an RASHARKIN PRESBYfERIAN 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 meetlng 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. Or8anisatlons SUNDAY SCHOOL- meets most Sunday mornings 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 19 in attendance. CRECHE - provides childcare for all pre-school aged children during the Sunday morning service. CHILDREWS CHURCH - Halfway through the mornlng service, all kids aged PI-P5 leave to attend Children's church whlch Is manned by members of the congregation. The children are told a story, shown a video and have workbooks to complete. There is usually around 5 kid5 attending Children's Church. YOUTH FELLOWSHIP - Almed at all those of secondary school age the group meet on fortnightly basis between September and June with an average attendance of young people between 10 and 15. The program 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 almed at boys of school age. The boys meet and spend time playing games, making craft and being part of bible lessons. Theyfollow a program set down by Boy5 Brigade Northern Ireland. There are approximately twenty-four boys in the company. GIRL'S BRIGADE - meeting on Tuesday evenings from September to Easter the company is aimed at girls frorn 4 to 18 years old. The girls meet and spend time playing games, making craft and undertaking biblical teaching. There are approximately forty girls in the company. They follow a program set down by Girls Brigade Northern Ireland.
Presbyter an RASHARKIN PRESBYfERIAN CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {Continued) 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 around 25 people in attendance. The group enjoys a time of fellowshlp together before an invited speaker share5 wlth the group. PRESBYfERIAN WOMEN- this group meet on the first Thursday night of the month between October and March. The group is open to all ladies; Wlth an average attendance of 35 women. A Speaker is invited 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. This past yearthe ladies have run a Precept Bible Study for women. It took place over 4 Thursday nights and was attended by 10-12 women. WEEKLY PRAYER MEETING AND BIBLE STUDY - Approximately 25 people meet each Wednesday evening between September and June for a tlme of bible study and prayer. SATURDAY NIGHT YOUTH CLUB - meetlng each Saturday night between September and March - the club has approximately 12 young people 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 WELL- this is a warm hub for congregatlonal member5 and people from the village to come along and have a light lunch, chat and activity. It is coordinated by a Eroup of women from the congregation and is ran every Mondayfrom 12.30-2.30for a period of 8 weeks. Plans are in place to run this in the Autumn as well. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organization5 and other church activities.
Presbyter an RASHARKIN PRESBYTERIAN 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 beneflt to its members and the general public by making known the Christian Gospel of the Lordjesus Christ through the advancement of religion. The direct benefits which flow from the purpose5 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, thi5 framework leads to practical expressions of Christian be5iefs 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 congregatlons and their rnembers, or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central re50urce5 in almost all case5. Public access is made known through the Use of notice board, prlnted materlal, press advertisement, websites, and soclal medla or in other ways. The benefits are demonstrated through regular evaluatlon of the services and informal and ad-hoc feedback from members, their families, and members of the publlc, The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Mlnisters, Missionaries. Deaconesses, Irish Mi55ion workers and Lay Agents who receive benefits as a result of their holding office or employment. However, thi515 incidental and necessary in orderto 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 communitles throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and 5UPPOrt for both Christian and other secular organisations, charltles and individual members of the public. The Kirk Session has had regard to the Charity Commissions Public beneflt requirement statutory guidance.
Presbyter an RASHARKIN PRESBYTERIAN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (Continued) FINANCIAL REVIEW The congregation's maln source of Income is members, contribution5 through the Weekly Freewill Offering totaling £66,694 (2023: £68,481). There were 216 contributors during 2024 (2013: 214). Total Income forthe year was £143,023 (2023: £132,400) whlle Total Expenditure forthe year wa5 £100,339 (2023. £82,689). STATEMENT OF TRUSTEE RESPONSIBILITIES The Trustees are responsible for preparing the annual report and the flnanclal 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 Settion 64(31 of the Charltles Act (Northern Ireland) 208 to prepare a receipts and payment account and a statement of assets and Ilabilities. The Trustees are responslble for keeping adequate accounting records that are 5ufflclent to show and explain the congregation's transactions and disc105e with reasonable accuracy at any time Its f5nancial position. They are a150 responsible for safeguardlng the a55ets of the congregatlon and hence fortsking reasonable steps for the preventlon and detection offraud and other irregulartties. Approved by the Kirk Session at a meeting on 13th May 2025 and signed on it5 behalf by: Convener: Rev. Roland Watt Clerk of Sesslon.. Mr. Samuel Kirkpatrick io
INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF RA5HARKIN PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of Rasharkin Presbyterian Church for the year ended 31st December 2024 Respe¢ttve responslbllltles of ¢harlty 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 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 settion 65(9llbl of the Charitie5 Act State whether particular matters have come to my attention Basis of Independent exarnlner's report I have examined your charity accounts as required under sectlon 65 of the Charities Act and my examination was carried out in accordance with the general Directions givei by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Art. My examlnation included a review of the accounting records kept by the charity and a comp3ri50n of the accounts presented with those record5. It also included consideration of any unusual items or disclosures in the accounts, and seeking Èxplanations from you as chèrlty trustees concerning any such matters. My role is to state whether any material matter5 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 requirement5 of the Charitle5 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 examlnation and have no concerns in respe¢t of the matters111 to141 listed above and, in connection with following the Directlons 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, B T53 6AH Date 15th May 2025
Presbyter an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENT ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlcted Restricted Endowment Funds Funds Funds Total 2024 Total 2023 Notes Income and Endowments from: Donatlons and legacles Charitable actlvltles ArtivSties that generate Income InVtrnent Income Other income sources 78.875 45,166 4.985 124,041 122,535 4,985 5,179 7,777 519 1,003 4,698 8,780 5,217 1,428 3,258 Total 87,171 55,852 143,023 132,400 Expenditure on: Raising Funds Charitable ActSvite5 Other 495 48,563 495 514 87,400 68,909 12,444 13,266 38,837 12,444 49,058 51,281 100,339 82,689 Net Income l (expendlture) 38,113 4,571 42,684 49,711 Transfers between funds (694) 694 Net movement In funds 37,419 5,265 42,684 49,711 Total funds brought forward 263,698 103,551 367,249 317,538 Totsl funds carrled forward 301,117 108,816 409,933 367,249 12
Presbyter an RASHARKIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABILITIES AS AT 31 DECEMBER 2024 Unrestrlrted Restrlrted Endowmei Funds Funds Funds Total 2024 Total 2023 Funds Reconciliatlon Bank and Cash at start of year Net movement in funds 263,698 37,419 103,551 5.265 367,249 317538 42,684 49.711 Bankand Cash at end of year 301,117 108,816 409,933 367,249 Bank and Cash Balances Bank Deposlt Accounts Bank Current Accounts Cash in Hand 293,327 259,846 116,606 107,403 409,933 367,249 Other Assets Fixed Assets - Note 10 Investments - Note 11 14.878 14,206 14,878 14.206 Approved by the Kirk Session at a meeting on 13th May 2025 and signed on its behalf by: Convener: Rev. Roland Watt Clerk of Ses5ion.' Mr. Samuel Klrkpatrick 13
Presbyter an RASHARKIN CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS A5 the total income of the congregation is less than £250,000 the congregatlon have elected in accordance with the provisions in The Charities (Accounts and Report5 Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND AccouMfiNG Endowment funds are funds, the capital of which must be retsined either permanently or at the congregation's discretlon. 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. Restritted funds compr15e (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 acttvlty 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. Unrestrlcted funds are income funds which are to be spent on the congregation's general purposes. Designated fund5 are general fund5 set aside by the congregation for use in the future. 14
an RASHARKIN CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restrfcted Endowment Funds Funds Funds Total 2024 Total 2023 2. Donations and LeBacles Donatlons and gifts Loose collections Gift Aid Legacies and Bequests 66.694 746 11,199 236 78,875 39,873 106,567 103,729 746 1,499 16.434 17,075 294 232 124.041 122,535 5,235 58 45,166 3. Charitable Activities Income from Charltable Actlvitie5 Members Fees Fundralsing Events Grants 1,098 1,098 979 3,887 4,985 3,887 4,985 4,200 5,179 Actlvities that Benerdte Income Tradlng Income S. Investment Income Bank Interest General Investment Fund 7,777 1,003 8.780 1,428 7,777 1,003 8,780 IA28 6. Other Income Sources Use of premlses Other Income Gifts/ Contributions 440 4.258 519 4,777 2.813 519 4,698 5,217 3,258 7. Raisin8 Funds Offering Envelopes Fundraising Events 495 495 514 495 495 514 15
Presbyter an RASHARKIN CONGREGATION OF THE PRE58YfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restrlcted Endowment Funds Fund5 Funds Total 2024 Total 2023 8. Charftable Activltles General Assembly Assessments Presbytery Fees Ministry and support staff costs Congregational running expenses Donations to Missions and Charities Governance Costs Depreciation Property 8,308 366 20,447 18,482 360 600 8,308 366 20,447 18,482 25,956 600 7,948 350 16,315 16,708 19.170 570 25596 13,241 38,837 13,241 87,400 7,848 68,909 48,563 9. Other Organi5atlon runnlng expenses 12,444 12,444 13,266 10. fixed Assets The congregation owns the Church premises at Moneyleck Road. Rasharkin and the assoclated fixtures, fittlngs and plant and machinery. These have an insurance value of £3,616,436 as valued by our insurers. 11. Investrnents The congregatlon has the followin8 investments, 2024 2023 PCI General Investment Fund- at valuatlon 14,878 14,878 14,206 14,206 16
Presbyter an RASHARKIN CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 11 Fund Balan¢es and Recon¢Ulatlon of Funds At start of year At end Income Expenditure Galn/{Loss) Transfers of year Unrestricted Funds Bequests/lnvestment FuTrd 173,852 89.846 83,736 3,435 49,058 34,678 3,435 16941 207,836 93,281 Restricted Funds United Appeal Orphans Special Appeals Misslonary Tearfund Organ Fund Graveyard Prayer Meetlng Afternoon Fellowshlp Sunday School pw Cholr GB B8 Youth Fellowship Snatch Witne55 Building 7,063 1,202 5,322 5,276 3,553 19 368 672 7,063 1,202 5,322 5,718 3,673 5,858 1,908 2,536 15,371 276 440 2,675 2,216 88 2,260 3.500 115 3,876 (442) (1201 19 368 139 1102) 193) (82) 124 5.540 1.788 2,555 15,739 415 338 2,582 2,490 88 533 267 609 4,736 369 702 4018 356 4,932 3,297 3.962 2,663 266 970 634 (2661 (185) 20 3,250 4,134 199 350 1.512 1,697 150 3,541 62,426 17,024 13,293 3,731 66,157 367,249 143,023 100,339 42,684 409,933 17