Rathfriland Reformed Presb erian Church Trustees Annual Re ort for 2022 FOR CHRISTÈ CROWN AND ENANT
Rathfriland Reformed Presbyterian Church TrustethAnnual Report Contents 1. Introduction ........ 2. Purpose............ 3. Structure ........ 4. Activities.... S. Public Benefft......... 6. Financial Situation.. 7. Useful Informatlon ....... 8. Ststement of Trustees Responsibilities .. g. Independent Examiners Report to the Trustees............. 10. Statement of Financial Activity.............. 11. ststement ofAssets and Llabilities..........- 12. Notes to the accounts.... .10 .11 .12-16
1 . Introduction Thls document Is the annual report ts Rathfvnd Ref(ffiTr Pre$bYn Church. Northem Ireland Charlty Number NIC106596. Th18 lBkK r8 to the cal8ndar yeor 2022 2. Purpose The charltable puw of the congr8gJllon18 ts athancemert of rellGbn. Church of Ireland. The Refomied Pr•lwknn Ctllwch of Ireland exlsts to honour and wornhlp God and10 share the good news of JO Chrlst Son. 3. Structure Session Th8 tharlty tru8tee8 of (wregakn are the Mnbarn of the S888fDn, whlch con818t8 fA the mln18ter and ono nthng elder of tho congregalfon. In 8e of vaGancy (vthere congregatlon has no mln18ter), an actlng mlrth from wllhln tho Presbytery (Interlm Moderator) Is a member ol ts SesGk)n. though 41h0 bthg a charlty trustee. Elders a1 mlnlstern are chosen ty a vots of all communlcant mefflbers of Ih ngregthn. Ele()n of eldern. ¢3ifing of mlnl8ter8 and tran8actbn of Se88lon bu8ln088 are carrled out In acrdanCe wlth Ihe 'Code'. the Book of Govomrrnnt and Order of tha Refornied Pre8bytwkn Chwch of IrelaThJ. Wlder Govemance In Iha Presbyterlan fomi of (xw¢h governm1 rM3Gll8ed by the Reformed Prnsbyierfan Church of IrelarKI, each kKal congrogaiion belong6 to a Preswry. Rathfrlland (x>ngregallon bek)ng to the soheM Presbytary of the Reformed Presbyterfan Church of Ireland. The rnembershlp ol each Presbytery consl8ts of the acllve and rTed mlnlstsr6 ofthe Preswery. along wlth a representsttve elder from each membar congregatlon. Th8 Pr88bylery Is re$S for the Splrknl oversw of the cregaI0nS 1n Its care and m8et8 a mlnimwn of f1kneS por year. The hlghast court of Ihe Refornied Presbfvlan Church Is tts Synod. whlch conslsts of the membershlp of all th8 prestytsrlos of the church. The Synod me* at least annualty to
transact Ihe busln888 b1oJht lo It ty Its conslltuent prasbyteth and Synodlcal commlttee& Committee Members The committee members are re8ponslbla for the tempor81 affalrs of the congregatlon. Includlng matters relaled to Ihe finances and propety of the church. Commlttee members are elected by a vote of all communlcant members of the congregaiion and ar6 accountable to Se881on for tr1r activAleb. Volunteers The congregatlon relles on the generosty of volunteer8 In glvlng thelr tlme to assl8t wlth a range of athHles In the church, Includlng WOTk wlth chlldren end young people, provlslon of hospltallty. ralslng the Slnglng and management of the audlo mlnlsty. Activlties Publlc Worship Wlthln the porlod covered by th18 report RathfrflAnd Refomied Pre8byterfan Church ha8 provlded publFc wrnhlp 8ervlce8 for Instructfon and devotkn, held rngularfy at 12.00 Noon. whlch 8rn opan to all. Durfng 2022 our evenlng 8ervlce8 and mld week'8 have been rnstrkted du8 the vacancy whlch exlsted In the congregatEon after Ihe retlrement of Ihe Rev. Barry Galbralth. t mlnlster for 30 year8. How8ver, Ihls thanged at Iha end of the year wlth th8 In8tallallon of a n8w mlnl8ter. tho Rev. Paul Flynn and our nonnal routlng of 88rvlca8 wa8 r88umed. The Rev Flynn w88 In8lalled on Frklay the 9thDecember 2022 and w88 attended by membern of the Soulh8m Pr88bytery. memb8r8 of Ratlrfrlland cwJregaUon, frlend8 and repre88ntatlve8 from other IoGal churche8. Th• Lord'8 Suppor ha8 not been ob8erved In the p881 year due to the vacancy. Partlclpatlon Is open to all who have been bapt18ed and who mako a credlble profe88lon of savlng falth In the Lord J88us thrlsl. Pastoral Work For the majorfty of 2022 home vlsltadon was Ilmlted but regular contact was made by telephone.
Denominational Activity ReweSenveS of the ¢hurch Ses8bn attended Presbytery me8ttng8 regularly, and the annual denoMilI0nal Synod. Contrlbutlon8 were madeto central Synodical funds forgeneral experw {Sh as tralnfng of mlni8ler6 and youth work). Outreach and Mission AS noted above, natlonwlde and overseas MISSI was supported fInalattY Ihrough contrfbutlons to d8nomlnatlonal funds (Reformed Presbyterfan Mlsslons). Financial Support Youth Work Instruction of chlldren and young people Sn meetlngs of Sunday Sch¢Jol. BIIAe Class arKI church servlces as w811 as opportunltles for Informal fellowshlp. All laaders aFKI volunt88r8 In the youth work have gone through AGcess Nl vettlng. Church Propety The church property Is In good condltion after the completlon of renovatlon work arKI work carried out to meet health and safety and dlsabled access requiremen1& Regular deanlng of the meetlng PK•use and hall took place. along wllh upkaep of the church grounds and malntenance as requlred. Recordlngs The servlcAS of worshlp are recorded and are accesslble vla CD'S. These recordlngs provide access lo the pulpft mlnlslry to those who are unable to attend publlc worshlp due to111 health or 01t drm$tanCeS. 5. Public Benefit Rathfrfland Refornied Presbytsrl8n Church meets the publlc benefit requiremeni by pr¢vldlng a place for wolshlp (through weekty SeIce$ of worshlp and 0th8r meetlngs), by Increa8lng avRreness and understandlng of rellglous belS (through publlc preachlng from the Holy Scrlptures, Ilterdture dlstrlbullon, pastoral counselling and youlh vK)rk), and by engaglng In and supporting mlsstonary and outreach work In the Ralhfrfland area and overseas.
)rk of ts church In flment of ll8 purp(w doe5 not to trArni. Tt only prlvale The C• Tee$ rewd to Publlc BOT10 Iho CtrATIty Commb8lon's Publlc Belfft 8tulory guldan(. 6. Financial Situation Frev•AII OfforfNJ. Tol81 recelpts In the year we £31369 (2021 £35290). Total Income of the year was £65,313 cthnpared to £52.128 In Ihe prevlous year. Toial expendltlxe decleased to £33.684 from (2(Y21 £44.163). 7. Useful Information Contsct Details RalhfrdaTKI Rafomied Presbyterlan Churth % Mr. Ray Mofflson (c of Sesskm) 10 Castle Flelds Rathfrlland BT34 SBN 028 40630237 Charity Trustees Rav. Paul Ftynn Mr. Ray Morr180n Bankers Utster Bank 22 Brldge Street Banbrfdge BT32 3JT
Solicitors Asher & 1 Newry Streei RathfrikrKf BT34 SPY Independent Examiners S.M. Vlnt & Co. 8 Newry Street Banbrldge BT32 3HN 8. Statement of Trustees Responsibilities The Trustees are resp for pr8parirvJ ts annual rq)ort arKI the financial slatements of Ihe Ilme Its firk7nclal poth. They are also respo1 for safeguardlng the assets of Itkg congregatlon and hence for taklng r8asorth steps forts prevakn delectknn offraud and othw IrregarRIaG. Sethjn 64(3) of the Charilies Ad (Northem IrdarKI) 2008 to prqxre 8 rIpts arKI payments account and a statemeltt of assets arKI1oblbfje& Tn*te• Rev Paul F Ray Aloftlson
INDEPENDENT EXANINERS REPORT TO THE TRLISTEES OF RAThFRILAND CONGREGATION OF THE REFORMED PRESBYTEAIAP4 CHURCH OF IRELAND I report on the accounts ofthe tharity for the year ended 3tst December 2022 whlth are set out on pages 10 to 16. Respectlve re5pon4bllltles of Tnistees Examlner As the charws trustee5 you are responslble for the preparatlon of the accouftts In accordance wlth the Charttles Act (Northern Ireland) 21 It Is my responslblllty to: • examlne the accounts under sectlon 65 of the Charltles Act; . follow the ProdureS lald down In the general Dlrections given by the Charlty Commls5ion for Northem Ireland under section 65(9){b) of the Charities Act; and • state whether particular matters have come to my attentton. Basls of Inddffit Examlnees I have examined your tharlty ac<ounts as requlred under 5ertEon 65 of the Charltles Art and my examinatlon was carrfed out In accordance w*h the 8eneral Dlrectlons Oven by the Charity Commi55bn for Northem Ireland under section 65(9}(b) of the Charltles ACL My examinatlon Induded a revlew of the accountlng records kept by the charity and a comparlson of the accounts presented wlth those record& It also Induded conslderatlon of ary unusual Items or dlsc105ures kn the accounts, and seeking explanakn from you as charty trustees conceming any My role is to state whether any material matters have come to my attentlon gfv5ng me cause to believe: l. That accountkng records were not kept In accwdance wlth sectkln 63 of the Charities Act 2. That the accounts do not accord wlth those accountlng records 3. That the accounts do not cofflply wlth the accounting requirements of the Charitles Act 4. That there Is fvrther Infomiatlon needed for a proper understanding of the accounts to be reached.
Independent examlner's ststement I have completed my examlnatlon and have no concerns In respect of the matters (l) to {41 Ilsted above and. In connectlon wlth followlng the Dlrectlons of the Charlty Commlsslon for Northern Ireland, I have found no matters that require drawlng to your attentlon. B. Ma8enn15 FCCA FCA For and behalf of S.M. Vlnt & Co Chartered Certlfied Accountants & Reystered Audltoys 8 Newry Road Banbrldge BT32 3HN Z3
RATHFRILAND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND srATEMENT OF FINANCIAL AcnviTY IRecelpts and Payments Account) lor the year ended 31 December 2022 Not• Unrestrfcted Re5trlcted Endowment Funds Funds Funds Total 2022 Total 2021 Recelpts DonJtlons and legacles Charftable actlvltles Other tradlng actlvltles Investment Income Other 43,258 7,683 1,571 50,941 1,571 50,160 1,096 735 12,063 738 12,063 635 237 56,056 9,257 65,313 52,128 Transfer from savlngs Sale of flxed assets Loans Recelved Totsl Recelpts 56,056 9.257 65,313 52.128 Payments Ralslng funds Charltable actfvltles Refurblshment Costs Other 23,494 10,190 33,684 44,163 23,494 lo,0 33,684 44,163 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 23,494 10,190 33,684 44,163 Net recelpts l (payments) Transfer5 between funds 32,562 143 1933) (143) 31,629 7,965 Net movement In fvnds Funds brought forward 32,705 16,761 (1.076) 31.629 19,809 7,965 11.844 Funds carrled forward 49,466 1,972 51,438 19,809 10
RATHFRILAND CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND srATEMENT OF ASSEfs AND UABIUnE5 As at 31 Dttember 2022 Total Funds 2022 Totsl Funds 2021 Funds Funds Funds Funds Reconduatlon Bank and Cash at start of year Net movement In funds 16.761 32,705 19 31,629 11.844 7,965 IL076) Bank and Cash at end of year 49.466 1.972 Sl,438 19,809 Bank & Cash Balan Bank Deposlt Accounts Bank Current Accounts Cash in Hand 51,438 19,704 105 51.438 19.809 Fixed Assets- Note 10 Church Premlses Flxtures, Flttin8s & Equlpment Vehlcles Investments- Note 11 Gift Ald receivable on donatlons L164,624 L164,624 199,670 199,877 1364,294 1,364,501 Uabllltle5 Loans Other Approved by the KSrk Session at a meetin8 on 20th February 2023 and slgned on its behalf by Rev. Paul Flynn Ray Morrlson Minlster aerk of Sesslon 11
RATHFRILAND REFORMED PREsBYfERIAN CHURCH OF IRELAND NOTESTO THEACCOUNTS 31 Drfember 2022 ACCOUNTING pouaES BASIS OF FINANCIAL STATEMEiirs As the total Income of the con8regatlon Is less than £250,000 the con8re8atlon have elected In accordance wlth the provlslons In The Charltle5 (Accounts and Reports Re8ulatbns (Northern Ireland) 2015 to prepare Its accounts on a recelpts and payments basl FUND ACCOUNTING Endowment funds are funds, the capttal of whlch must be retalned elther permanently or at the con8re8atlon's dtscfetlon; the Income derfved from the endowment Is to be used elther as restrlcted or unrestrlcted Income funds dependlng upon the purpose for whlch the endowment was establlshed In the flrst place. Restrlrted funds comprlse (a) Income from endowments whlch Is to be expended only on the restrlcted purposes Intended by the donor and (b) venue donatlon5 or grants for a speclflc con8regatlonal actfvlty Intended by the donor. Whefe these funds have unspent balances, Interest on thelr pooled Investment Is apportloned to the Indlvldual funds on an average balance basls. Unrestrlcted funds are Income funds whlch are to be spent on the con8regatlon's 8efteral purposes. Deslgnated funds are Beneral funds set aslde by the con8re8atlon for use In the fvture. DONATIONS AND LEGAaES Unrestrlcted Restrfcted Endowment nds Funds Funds Totsl 2022 Total 2021 Recorded 8lvlng'. Loose collectlons Donatlons and 8lfts Glft Ald Le8acle5 and bequest 633 33,369 7.856 1.400 633 39,637 9,271 319 40,433 6,268 1.415 43,258 7,683 50,941 50.160 12
RATMFRIIAND CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TO THEAccouNrs 31 December 2022 CHARITABLE AcnvrnES Unrestrlcted Restrlcted End(wrnt Funds Funds Total 2022 Total 2021 Income from charltable actfvftles Fees from weddlngs and funerals Fundraising events Membership fees Grants 1,571 1.571 I71 1.571 1,096 OTHER TRADING AcllviTIES Unrestrkted Restrfrted Endowrnent Funds T(rtal 2022 2021 Lettlng of premlses Land lettlng INV£STMEKf INCOME Total 2021 Funds FWHIS Funds 2022 Deposlt Interest General Investment Fund Rents Investment propertles Other investment Income 18 17 720 720 618 735 738 635 13
RATHFRILAND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE AccouNf5 (cont'd) 31 December 2022 OThER INCOME Ilnrestrfcted Restrfrted Endowment Funds Funds Funds Tijtal 2022 Totsl 2021 Insurance clalms Other Income 12.063 12,063 237 12,603 12,063 237 RAISING FUNDS Unrestricted Re5trlrted End¢Jwment Funds Funds Funds Total 2022 Totsl 2021 FWO envelopes Fundralslng events CHARITABLE AcfMTIES Unrestricted Restrirted Endowment Funds Funds Funds Totsi 2022 Total 2021 Donatlons to Synodlcal & Mlsslons Mlnlstry and support staff costs Congregatlonal runnlng expenses Donatlons to Charltles Govemante costs Fundraislng Events 1,986 6,014 s01 15,712 4,556 240 15,712 7,303 1,669 25,737 11,417 2,747 1,429 1,000 23,494 10,190 33,684 44,163 14
RATrIFRIALND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS (convd) 31 Dernber 2022 OThEII £XPENDITURE Unrestrkted Restrlcted Endovmient Funds nd$ Total 2022 Total 2021 Investment propertles expense5 10. FIXED ASSETS The con8regatlon owns the Church prern luated at Castle Stree( Rathfrlland, BT34 5QR tO8ether wlth the assoclated fixtures and ffttlng& These have an Insurance value of £1,164,624. IL INVESTMENTS The con8re8atlon has the followln8 Investments Amounts are shown at market waluatlon. 2021 General Investment Fund Property Other Investments 199.670 199,877 199.670 199.877 15
RATHFRILAND CON6RE6ATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTESTOTHE ACCOUNTS Iconed 31 December 2022 12. FUND BAIANCES Fund Balance Recelpts Payment Surplus l Transfer Balance at start {Defi¢ft) at end Unrestrlcted Funds General Fund 16,761 S6,0 23,494 49,323 143 49,466 16,761 56,056 23,494 49,323 143 49,466 Restrlrted Funds Repair Fund Con& Or8anlsatlonal Funds Mlsslon and Charftles Fund 446 2.602 1443) 300 1,814 7,443 2.744 7,443 1,672 1,972 9,257 10.190 2,115 1143) 1,972 Endowment Funds [Name of Fund] Total 19,809 65,313 33.684 51,438 51,438 16