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 Rathfv￿nd Ref(ffiTr￿ Pre$bY￿n Church. Northem
Ireland Charlty Number NIC106596. Th18 lBkK￿ r8* to the cal8ndar yeor 2022
2. Purpose
The charltable puw of the congr8gJllon18 ts athancemert of rellGbn.
Church of Ireland. The Refomied Pr•lwknn Ctllwch of Ireland exlsts to honour and wornhlp
God and10 share the good news of JO￿ Chrlst Son.
3. Structure
Session
Th8 tharlty tru8tee8 of (wregakn are the M￿nbarn of the S888fDn, whlch con818t8 fA
the mln18ter and ono nthng elder of tho congregalfon. In ￿8e of vaGancy (vthere
congregatlon has no mln18ter), an actlng mlrth from wllhln tho Presbytery (Interlm
Moderator) Is a member ol ts SesGk)n. though *41h0￿ bthg a charlty trustee.
Elders a￿1 mlnlstern are chosen ty a vots of all communlcant mefflbers of Ih
ngregthn. Ele(*)n of eldern. ¢3ifing of mlnl8ter8 and tran8actbn of Se88lon bu8ln088
are carrled out In ac￿rdanCe wlth Ihe 'Code'. the Book of Govomrrnnt and Order of tha
Refornied Pre8bytwkn Chwch of IrelaThJ.
Wlder Govemance
In Iha Presbyterlan fomi of (*xw¢h governm￿1 rM3Gll8ed by the Reformed Prnsbyierfan
Church of IrelarKI, each kKal congrogaiion belong6 to a Preswry. Rathfrlland
(x>ngregallon bek)ng￿ to the so￿heM Presbytary of the Reformed Presbyterfan Church
of Ireland. The rnembershlp ol each Presbytery consl8ts of the acllve and r￿Ted mlnlstsr6
ofthe Preswery. along wlth a representsttve elder from each membar congregatlon. Th8
Pr88bylery Is re$￿S￿￿ for the Splrknl oversw of the c￿regaI0nS ￿1n Its care
and m8et8 a mlnimwn of f￿1kneS 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 b1o￿Jht 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 tr￿1r 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
ReweSen￿veS of the ¢hurch Ses8bn attended Presbytery me8ttng8 regularly, and the
annual denoMi￿lI0nal Synod.
Contrlbutlon8 were madeto central Synodical funds forgeneral experw {S￿h as tralnfng
of mlni8ler6 and youth work).
Outreach and Mission
AS noted above, natlonwlde and overseas MISSI￿ was supported fIna￿lattY
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￿ dr￿m$tanCeS.
5. Public Benefit
Rathfrfland Refornied Presbytsrl8n Church meets the publlc benefit requiremeni by pr¢vldlng a
place for wolshlp (through weekty Se￿Ice$ of worshlp and 0th8r meetlngs), by Increa8lng
avRreness and understandlng of rellglous bel￿S (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 f￿lment of ll8 purp(w doe5 not to trArni. Tt￿ only prlvale
The C• T￿￿ee$ rewd to Publlc BOT￿￿10 Iho CtrATIty Commb8lon's Publlc
Bel￿fft *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 Irreg￿arRIaG.
Sethjn 64(3) of the Charilies Ad (Northem IrdarKI) 2008 to prqxre 8 r￿￿Ipts 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 Pro￿dureS 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 Ind￿￿dffit 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(wrn￿t
Funds
Funds
Total
2022
Total
2021
Income from charltable actfvftles
Fees from weddlngs and funerals
Fundraising events
Membership fees
Grants
1,571
1.571
I￿71
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
s￿01
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 De￿rnber 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