Presbyter an RAMOAN PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Northern Ireland (NIC105389)
RAMOAN PRE5BYfERIAN CHURCH 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 2023 including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DEfAILS Ramoan Presbyterian Church congregation of the Presbyterian Church in Ireland 137 Moyarget Road Ballyca5tle Co. Antrim BT54 6HL Registered Charity in Northern Ireland INIC105389) CHARITY TRUSTEES The Charity Trustees who served during the year or who were trustees at the date of this report were Robert Getty Robert Hartin Trevor Mccormick Elizabeth White Rev. Philip L McKelvey PRINCIPAL OFFICE BEARERS Minister Clerk of Session Treasurer Rev. Philip L McKelvey Robert Getty Diane McFadden
RAMOAN PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) INDEPENDENT EXAMINER Dr R I Peters Gallagher, OBE, FCA Moore INI) LLP 32 Lodge Road Coleraine BT52 INB BANKERS Dankse Bank Limited Donegal Square West Belfast BTI 6JS Progressive Building Society 17 The Diamond Coleraine BT52 IDW
RAMOAN PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT {conVd} 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 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 a casting vote. Stated meetings of the Kirk session are held at least twice in each year or as appropriate. 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. Ramoan Presbyterian Church congregation of the Presbyterian Church has been assigned to the Route Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minster5 who have retired from active duty and an elder appointed by the Kirk Session of the congregation.
RAMOAN PRESBYfERIAN CHURCH CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (cont'd) The General Assembly The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as 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 minsters and a representative elder appointed by the Kirk Session of each congregation. DESCRIPTION AND PURPOSE The charitable purpose of the congregation is the advancement of religion. Ramoan Presbyterian Church 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 powerof His Spirit, and to enable her members to play their part in fulfilling God's mission to our world. The congregations mission purposes are by the grace of God, to help people of all ages becomefully devotedfollower5 of Jesus Christ. Our vision is, by the grace of God, to be an inclusive, welcoming community of Christ's people of all ages, which.. is increasingly charocterised by lovefor God, and love and concern for others,. is committed to the historic Christian gospel os revealed in the Bible,. is relevant to people of this time and place. The congregation aims to live out its Mission and Vision as o family of God's people by being.. A Covenant Community.. where our relationships are rooted in the promises of God by livingfaithfully toward him ond tOWL7rd one another An Intergenerational Community.. where adults intentionally t(7ke the lead to engage with, encourage and nurture younger members to rnoturity in Christ. An Outward looking Community.. where we want the blessings of God thot belong to us in the gospel to become blessingsfor others beyond the bounds of our community. A5 0 congregation of the Presbyterian Church in Ireland, we believe that the Bible is the supreme authority over Gll we do, and that the Westminster Confession of Faith, along with the Lorger and Shorter Catechisms set out what we understand the Bible teaches on key matters of Christianfaith t7nd practice
RAMOAN PRESBITERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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 311 those who have been bapti5ed and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation hold5 regular bible study meetings and has a wide range of organisations including Sunday School Bowing Club pw ACHIEVEMENTS AND PERFORMANCE Worship and prayer On 30th April Rev Philip McKelvey w35 installed as Minister of Ramoan and Toberkeigh congregations. The congregation normally meets for worship each Sunday at 10.30am. 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. A5 well as our regular services during the year we condurted two baptism services and one marriage service. There were no new communicants. We gave thanks for faithful services and sought to comfort those who had been bereaved. At 31 December 2023 there were 96 communicant members and 95 families connected with the congregations. The average week attendance at morning worship is 48. Pastoral care Members of the congregation who are unable to attend church due to sickness or age are visited on a regular basis by the minister, elders or by one of the congregation's pastoral visitors. Mission and outreach At a local level the congregation aims to share the gospel of Jesus Christ with members and those living within the community. Sharing and caring is of upmost importance where visiting the elderly, sick and housebound is carried out. Welcoming members and visitors is viewed as a special act of warmth within the congregation. Donations were made to Sunday School Project, PW Missions, Child Evangelism Fellowship, Presbyterian Children's Societv, World Development Appeal, Royal National Institute for Blind. M.S. Society, Christian Aid and Royal British Legion.
RAMOAN PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) The congregation supports the United Appeal for Mission which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to SUPPOrt the wider mission of the denomination and to do mission and outreach on a denominational basis beyond what the congregation could do on its own. The United Appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's training college for ministry students, and financially 5UPPOrts 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. General Assembly The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June. Property Land of approximately 3.81 hectares is owned. This is valued at around £80,000. Organisations The Bowling Club, Sunday School and P.W. have not resumed this year. Volunteers The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with Organisations and other church activities.
RAMOAN PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (convd) 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 noticeboards, 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 ofrice or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and 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.
RAMOAN PRE5BERjAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND TRUSTEES ANNUAL REPORT (conyd) FINANCIAL REVIEW The congregation's main source of income is members, contributions through the Weekly Freewill Offering. There were a number of contributors during the year donating a total of £28,838 {2022 - £27,582) Total Income of the congregation during the year was £43,687 (2022- £41,108) Total expenditure for the year was £45,224 {2022 - £37,845) 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 congregation's total income does not exceed £250,000, the Trustees have elected under Section 64{31 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 asset5 of the congregation and hence for taking reasonable step5 for the prevention and detection of fra ud and other irregularities. Approved by the Kirk Session at a meeting on and signed on its behalf by Robert Getty Rev. Philip L McKelvey Date".
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF RAMOAN PRESBIryERIAN CHURCH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31 December 2023, which are set out on pages 10 to 16 of the Financial Statements. Respective responsibilities of trustees and examiner 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 Charity Commission for Northern Ireland under section 65191 of the charities Act state whether particular matters have come to my attention. Basis of independent examinerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the General Directions given by the Charity Commission for Northern Ireland under section 65(91 (b) 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 a consideration of any unusual items or disclosures in the accounts and seeking explanation5 from you as 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 no further information needed for a proper understanding of the accounts to be reached Independent examinerfs statement I have completed my examination and have no concerns in respect of the matters11) to (41 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. & g. IJJiLr Name: Dr R I Peters Gallagher, OBE, FCA Profe55ional Body: Chartered Accountants Ireland Address: Moore INI}. 32 Lodge Road, Coleraine, BT52 INB Date: £( ,Nth
RAMOAN PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account) For the year ended 31 December 2023 Note Unrestrirted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 33.273 3.750 37,023 34,314 6.236 426 6,236 428 6.320 474 39,935 3.752 43,687 41,108 Sale of Investments Sale of fixed assets Loans Received Total Receipts 39,935 3,752 43,687 41,108 Payments Raising funds Cha ritable activities Investment costs Other 377 377 41,395 338 35,878 40,449 946 3,173 3,173 1,629 43.999 946 44,945 37,84S Purchase of Investments Purchase of fixed assets Loan Repayments 299 299 Total Payments 44,298 946 45.244 37.845 Net receipts / (payments) Transfers between funds 14.3631 2.806 11.5571 3,263 Net movement in funds Funds brought forward 14,3631 59.807 2.806 5.742 11,5571 65,549 3,263 62,286 Funds carried forward 12 55,444 8,548 63.992 65,549 io
RAMOAN PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF A55ETS AND LIABILITIES, As at 31 December 2023 Unrestricted Restricted Funds Funds Endowment Funds Total Funds 2023 Total Funds 2022 Funds Reconciliation - Note 12 Bank and Cash at start of year Net movement in funds 59,807 14.3631 5,742 2.806 65,549 11,5571 62,286 3,263 Bank and Cash at end of year 55,444 8.548 63,992 65,549 Bank & Cash Balances Danske Bank General Account Building and Repair Account I Building and Repair Account 2 Women's Account Indoor Bowling Club Account 55,444 5,713 133 1,006 1,696 59,806 2,878 133 1.036 1,696 63,992 65,549 Other Assets Fixed Assets- Note 10 Church Premises Contents Land Investments- Note 11 Gift Aid receivable on donations 2.830,949 125,161 80,000 4,448 4,572 2,830,949 125,161 80,000 4,556 4,135 3,044,801 3,045,037 Approved by the Kirk Session at a meeting onU15 and signed on its behalf by Robert Getty Rev. Philip L McKelvey fLI LLO Date: Date: 11
RAMOAN PRESBERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTESTO THE ACCOUNTS 31 December 2023 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS A5 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 {a} income from endowments which is to be expended only on the restricted purposes intended by the donor and Ib) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds Set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestricted Funds Restrirted Endowment Funds Funds Total 2023 Total 2022 Recorded giving: Loose collections-FWO Other Collections Donations and gifts Gift Aid Legacies and bequest 28,838 28,838 27,582 515 2,505 245 3,020 4,165 1,000 2,625 4,107 3,920 i.(M)O 33.273 3.750 37.023 34,314 12
RAMOAN PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conYd} 31 December 2023 CHARITABLE AcfiviTIES Unrestricted Funds Restrirted Endowment Funds Funds Total 2023 Total 2022 Income from charitable activities Fees from weddings and funerals Fundraising event5 Membership fees Grants OTHER TRADING ACTIVITIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Letting of premises Grave opening fees 5.936 300 5,936 300 5,820 soo 6,236 6,236 6,320 INVESTMENT INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 Deposit interest General Investment Fund Rents investment properties Other investment income 148 150 203 278 278 271 426 428 474 13
RAMOAN PRESBITERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conyd) 31 December 2023 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 RAISING FUNDS Unrestricted Funds Restrirted Endowment Funds Funds Total 2023 Total 2022 FWO envelopes Fundraising events 377 377 338 377 377 338 CHARITABLE AcfiviTIES Unrestricted Funds Restricted Endowment Funds Funds Total 2023 Total 2022 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Governance costs Donations to Missions and charities 296 229 296 5,056 253 229 18,242 14.313 1.278 6,091 18,242 14,486 1,278 6,864 2.900 21,664 1.260 4,745 173 773 40.449 946 41,395 35,878 14
RAMOAN PRESBYTERIAN CHURCH CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2023 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2023 Total 2022 Property expenses 3.173 3,173 1,629 3,173 3,173 1,629 10. FIXED ASSETS The congregation owns the Church premises situated at 137 Moyarget Road, Ballycastle, Co. Antrim, BT54 6HL and the associated fixtures, fittings, plant and machinery. These have an insurance value of £4,268,959. 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2023 2022 General Investment Fund Property Other investments- M&G Investment 4,448 4,5S6 4,448 4,556 15
RAMOAN PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conyd) 31 December 2023 12. FUND BALANCES Fund Balance at start Receipts Payments Surplus / Transfer Balance at {Deficit} end Unrestricted Funds General Fund Account Women Account Indoor Bowling Club 59.807 39,935 44,298 14,3631 55,444 59,807 39,935 44.298 14,3631 55,444 Restricted Funds General Fund Building & RepairAccount I Building & RepairAccount 2 Women Account Indoor Bowling Club 773 773 2,878 132 2,977 142 2,835 5,713 133 1,036 1,696 31 {301 1,006 1,696 5,742 3,752 946 2,806 8,548 Total 65,549 43,687 45,244 11,5571 63,992 16