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 PRE5B￿ERjAN 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 PRESB￿ERIAN 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