Lou8hbrlckland Reformed Presbyterlan Church Trustees, Annual report and Statement of Recelpts and Payments and Assets and Liabilities for the year ended 31 December 2024 Charities Number- NIC106278 Wylie Ruddell Loughbrickland Reformed Presbyterian Church Annual report and financlal statements for the year ended 31 December 2024 Contsnts Pages References and admlnlstrative detsils of the Charity Trustees. report Independent examinerfs report to the Trustees Re￿[ptS and payments account Statement of a55ets and liabilities Notes to the financial statements 9-10 Loughbrickland Reformed Presbyterian Church References and admlnlstratlve detalls Charity Name: Loughbrickland Reformed Presbyterlan Church Charity Registratlon Number: NIC106278 ContattAddres5: Loughbrlckland Reformed Presbyterlan Church c/0 Mr Stephen Hughes (aerk of Session> 24 Aughnacloy Road Banbridge BT32 3RU Trustee5 Mr Hugh Draffln Mrjames Murdoch Revjoseph Dunlap Mr Stephen Finch Mr Stephen Hughes Independent Examlner Wylle Ruddell Chartered Accountants & Statutory Audltors Unit 63 Armagh Buslness Centre 2 Loughgall Road Armagh BT617NH Banker5 Ulster Bank 22 Brldge Street Banbrldge Sollcltors FA Edward Orr Solicltor5 gA Church Square Banbrldge BT32 4A5 Loughbrickland Reformed Presbyterian Church Trusteeg Annual RepoTt for the year ended 31 December 2024 Introdurtlon Thls document Is the annual report for Loughbrickland Reformed Presbyterian Church. The prlnclpal address of the Charlty Is 22 Main Street. Loughbrickland, Banbrldge, BT32 3NQ. The Church was reglstered wlth the Charlty Commission on 4 April 2017 under NortheTn Ireland Charlty Number 106278. Thls report relates to the calendar year 2024. Trustees The names of all charity trustees on the datethe report was approved and all Indlvlduals who served In such capaclty durlng the year Is as follows: Mr Hugh Draffln Mr Wllllam Kemps {resigned 2814124) Mrjames Murdoch Rev Joseph Dunlap Mrstephen Finch MrStephen Hughes Purpose The charltable purpose of the congregation is the advancement of religlon. Loughbrlckland Reformed Presbyterlan Church Is a conEregation of the Reformed Presbyterlan Church of Ireland. The Reformed Presbyterlan Church of Ireland exlststo honour and worshlp God and to share the good news of Jesus Chrlst HIS Son. Strurture Sesslon The charitytrusteesof the congregatlon arethe members of the Ses51on, whlch conslsts ofthe minister and rullng elders of the con8regation. In case of vacancy (where a congregation has no mlnlsterl, an acting minister from wlthln the Presbytery (Interim Moderator) Is a member of the Session. although wlthout necessarily being a charlty trustee. Elders and mlnlsters are chosen by a vote of all communlcant members of the congregatlon. Electlon of elders, calllng of mlnlsters and transactlon of Session buslness are carrled out in accordance with the 'Code', the Book of Government and Order of the Reforrned Presbyterian Church of Ireland. Wlder Governance In the Presbyterlan form of church government prattl￿d by the Reformed Presbyterlan Church of Ireland, each local congregation belongs to a Presbytery. Loughbrlckland congregatlon belongs to the Southern Presbytery of the Reformed Presbyterian Church of Ireland. The membership of each Presbytery conslsts of the active and retlred mlnlsters of the Presbytery, along with a representative elder from each member congregatlon. The Presbytery Is responsible forthe splrltual oversight of the congregatlons wlthln Its care and meets a mlnlmum of fourtlmes per year. The hlghest court of the Reformed Presbyterlan Church 15 its Synod, which conslsts of the membership of all the Presbyterles of the Church. The Synod meet5 at least annu311y to transact the buslne5s brought to It by Its constituent Presbyteries and Synodical committees. Loughbrickland Reformed Presbyterian Church Deacons The deacons are re5ponslble forthe temporal affairs of the congregatlon, Includlng matters relating to the flnances and property of the church. Deacons are elected by a vote of all communlcant members of the congregation and are accountable to Sesslon for thelr actlvitles. Volunteers The congregation relle5 on the generoslty of volunteers In giving thelr time to asslst wlth a range of actlvlties in the church, includlng work wlth children and young peoplei provlslon of hospltallty, malntenance of the premlses and management of the audio minlstry. Actlvlties Publlc Worshlp Wlthln the period covered by this report, Loughbrlckland Reformed Presbyterlan Church has provlded publlc worship serv1￿5 for Instruttion and devotion, held regularly at 11:30AM and 7PM each Sunday, whlch are open to all. A mldweek meetlng for Bible teachlng and prayer is also held regularly. The Lord's Supper was observed in 2024 and Is open to all who have been baptised and who make a credible professlon of savlng faith In the Lord Jesus Christ. There were no Baptisms carried out during the year. Pastoral Work The elders of the congre8ation provlded pastoral vi51tatlon to elderly, slck and to those unable to attend the publlc worshlp through age or111-health. Denomlnatlonal Artivltv Representatlves of the church Session attended Presbytery meetlngs regularly and the annual denomlnatlonal Synod. Contrlbutions were made to ￿ntral Synodical funds for general expenses (such as training of mlnisters and youth work). Outreach and Misslon Local outreach work in Loughbrickland and Its surroundlng area was held through door-to-door work. A5 noted above, natlonwlde and overseas mlssion work was supported financlally through contributlons to denominatlonal funds (Reformed Presbyterian Missions). Flnanclal Support Flnanclal contrlbutlon5 were also rnade tothe misslon organlsation Come Overand Help, SpanlshTranslatlon. The Christian Institute and Trlnitarlan Blble Society {translatlon and distrlbution of the Blble} was also provlded. Loughbrickland Reformed Presbyterian Church Youth Work Instruction of chlldren and young people in meetings of sunday School and Covenanter Youth group as well as opportunities for Informal fellowshlp. All leaders and volunteers in the youth work have gone through Access Nl vettlng. Church Property Whlle no major work was carrled outon the church property in the course of the year, regular¢leanln8 of the meeting house and hall took place, alon8 With upkeep of the church grounds and malntenance as requlred. Recordlngs The serwlces of worshlp are recorded and are accessible via the Internet In both audlo and video form. These recordlngs provlde access to the pulpit mlnlstry to those who are unable to attend publlc worshlp due to115 health or other circumstances. Thls was partlcularly helpful during 2024 to those unable to attend In person. Publlc Beneflt Loughbrlckland Reformed Presbyterian thurch meets the public benefit requlrement by providing a place for worshlp (through weekly servlces of worshlp and other meetings), by Increasing awareness and understsnding of rellgious beliefs (through publlc preachlng from tho Holy Scrlptures, literature dlstrlbutlon, pastoral counselllng and youth workl, and byengaging in and supportlng mlsslonary and outreach work, both in the Loughbrickland area and overseas. The work of the church in fulflllment of Its purpose does not lead to harm. The only prlvate beneflt Is for Mlnlsters and others who may recelve benefit as a result of theiremployment. Such beneflt Is incidentsl to the work and purpose of the congregation. The Charlty Trustees have given careful consideration to the Charlty Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achleve the Charitrfs objectives and activities, as well as provldlng publlc beneflt. Flnanclal Sltuatlon The congregation's main source of income is members, contributions through the weekly Freewill Offering. Total Freewlll Offerlng recelpts In the year were £85,051 (2023: £85.7821. Unrestricted reserves at the year-end were £162,523 (2023: £157,774). Loughbrickland Reformed Presbyterian Church Statement of Trustees Responsibilitles The Trustees are responslble for preparing the annual report and the flnanclal statements of the congregation In accordance with applicable law and generally accepted accounting practice. The Trustees are responslble for keeplng adequate accounting records that are sufficient to show and explaln the congregation's transactions and disc105e wlth reasonable accuracy at any time its financial posltion. They are also responsible for safeguarding the assets of the congreEatlon and hence for tsklng reasonable steps for the preventlon and detectlon of fraud and other Irregularitie5. As the congregation's Income does not exceed £250,000, the Trustees have elected under Section 6413) of the Charities Act {Northern Ireland) 2008 to prepare a recelpts and payrnents account and a statementof assets and Ilabllltles. The Church constltutlon Is a hlstorical document and had contained a clause that the annual accounts should be audlted. A motion was passed at the June 2019 Synod that the wording of thls clause would be changed at the June 2020 Synod which did not take place due to the ongolng Covid-19 pandemlc. The change was approved at the Synod of June 2021 to state that the accounts Should be 'independently examined by a competent person,. Thls report was approved by Sesslon at its meeting on 19 October2025. Clerk of sesslon Moderator of Sesslon Stephen Hughes Rev. Joseph Dunlap Loughbrickland Reformed Presbyterian Church Independent examlnerfs report to the Charlty Trustee5 We report on the accounts of Loughbrickland Reformed Pre5byterlan Church for the year ended 31 December 2024, whlch are appended. Respectlve responslbllltles of CharltyTrustees and examlner As the charitvs trustees you are responslble for the preparation of the account5 In accordance with the Charities Act (Northern Ireland) 2008. It Is our responsibllity to: Examlne the accounts under section 65 of the Charitles Act. Follow the procedures lald down in the general Dlrectlons glven bythe Commlssion under section 65(9)(b) of the Charitie5 Art. State whether particular matters have come to our attentlon. Basls of Independent examlnerfs report We have examined your charity accounts 35 requlred undersection 65 of the Charities Act and our examinatlon was carried out in accordance with the general Directions glven by the Ch3rlty Commission for Northern Ireland under sectlon 6519)(bl of the Charities Act. Our examlnatlon Included a revlew of the accountlnE records kept by the charity and a comparlson of the accounts presented with those records. It a150 Included conslderatlon of any unusual items or disclosures In the accounts, and seeking explanations from you as charity Trustees concerning any such matters. Our role Is to state whether any materlal matters have come to our attention givlng us cause to belleve: l. That accounting records were not kept in accordance wlth section 63 of the Charities Art. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply wlth the accountlng requlrements of the Charities Act. 4. That there is further information needed for a proper understsnding of the accounts to be reached. Independent examlnerfs statement We have completed our examination and have no concern5 in respect of the matters {1) to {41 listed above and, In connectlon with following the Directlons of the Charlty Commission for Northern Ireland, we have found no matters that requlre drawlng to your attentlon. g Q,Jl,U D Ruddell For and on behalf of Wylle Ruddell Chartered Accountants and Statutory Audltors Unit 63 Armagh Buslness Centre 2 Loughgall Road Armagh BT617NH Date: 15 October 2025 ) o o N v Loughbrickland Reformed Presbyterian Church Notes to the flnanclal statements for the year ended 31 December 2024 Accountlng policie5 Set out below are principal accounting polic5es whlch have been adopted in the compilatlon of the Recelpts and Payments Account and the Statement of Assets and Llabllltles. {a) Recelpts and Payments Account All items of income and expÈndlture included within the Recelpts and Payments Account have been accounted for on a cash recelpts basls. Ib) Statement of Assets and ilabllltles (l) Assets retalned for the Church's own use The congregation own the church buildlng and contents at Maln Street, Loughbrickland. The premises and contents have an Insurance valuation of £1,339,319. The congregation own the church hall and contents at Maln Street Loughbrlckland. These premlses and contents have an insurance valuatlon of £434,521. The congregation own the manse and contents at 22 Main Street, Loughbrlckland. These premises and contents have an Insurance valuatlon of £558,644. The coneregatlon own a small parcel of agrlcultural land of approximately % acre In ScaNa. The area grows wild and the trustees believe that It does not have any 5i8nificant value on the open market. (c) Fund Ac¢ountlng Endowmentfunds are fund5, the capital of whlch must be retained either permanentlyor at the congregation's discretlon; the income derived from the endowment Is to be used either 35 restricted or unrestricted income funds dependlng upon the purpose for whlch the endowment was establlshed In the flrst place. Restrlcted funds comprise la) Income from endowments whlch Is to be expended only on the restrlcted purposes intended by the donor and Ib) revenue donations or grants for a speclflc congregatlonal artivlty intended by the donor. Unrestricted funds are income funds whlch a￿ to be spent on the congre8atlon's general purposes. Designated funds are general funds set aside by the congregatlon for a speclflc use In the future. Loughbrickland Reformed Presbyterian Church 10 Notes to the flnanclal statements for the year ended 31 December 2024 Donations Unrestrlrted Re5trlcted Funds Funds 2024 2024 Unrestrlcted Funds 2023 Restrlcted Funds 2023 Total 2024 Total 2023 Freewill offerln8 Mlsslons and synodlca15 8uildlng and repalrs Speclal tollectlons Other collectlons 85.051 85.051 1,04 50 85,782 85,782 830 1,040 830 25 25 6,630 6ffi30 6,105 6,105 Totsl 85.051 7,720 92,771 85,782 6,960 92,742 Charltable artlvltles Unrestricted Re$trl¢ted Fund5 Funds 2024 2024 UnTestri¢ted Funds 2023 Restrlcted Funds 2023 Totsl 2024 Total 2023 Mlnlsterlal expenses Prem15es expenses Admln expenses Mlsslon and synod expense5 Special collections Other expenses Total 57.672 14,219 6,735 22.393 57.672 14.219 6.735 23,019 6A50 304 36,921 16,494 6,071 23,806 36.921 16.494 6,071 24,216 10,133 312 410 6,850 10,133 304 312 101,323 7rt76 108.799 83,604 10,543 94,147 Reconclllatlon of Cash Funds Totol Cash Funds at Be8lnnln8 of the year Recelpts for the year Payments for the year Total Cash Funds at end ofthe year 167,068 118,387 1108.9941 176A61 TrusteelRelated Party Transactlons Included within "Ministerlal expenses" at note 3 Is the annual salary paid to Rev J Dunlap who Is also a Church Trustee. Also included in Ministerlal expenses" Is £2,000 pald for Rev J Dunlap's PhD 5pon50rship.