Rathfriland Reformed
Presb
erian Church
Trustees Annual Re
ort for 2023
ffOR
CHRISTI
CROWN
AND.
CVENANT

Rathfriland Reformed Presbyterian Church
Trustees Annual Report
Contents
1. Introduction
2. Purpose........
3. Structure ..........
4. Activities......
5. Public Benefit ..
6. Financial Situation...........
7. Useful Information .
8. Statement of Trustees Responsibilities
9. Independent Examiners Report to the Trustees ............
10. Statement of Financial Activity
.10
11 . Statement of Assets and Liabilities
12. Notes to the accounts
.12-16

1. Introduction
This document is the annual report for Rathfriland Reformed Presbyterian Church, Northern
Ireland Charity Number NIC106596. This report relates to the calendar year 2023.
2. Purpose
The charitable purpose of the congregation is Ihe advancement of religion.
Rathfriland Reformed Presbyterian Church is a congregation of the Reformed Presbyterian
Church of Ireland. The Reformed Presbylerian Church of Ireland exists to honour and worship
God and to share the good news of Jesus Christ His Son.
3. Structure
Session
The charity trust88s of congregation are the members of the Session, which consists of
the minister and one ruling elder of the congregation. In case of vacancy (where a
congregation has no minister), an acting minister from within the Presbytery (Interim
Moderator) is a member of the Session.
Elders and ministers are chosen by a vote of all communicant members of the
congregation. Election of elders, calling of ministers and transaction of Session business
are carried out in accordance with the 'Code', the Book of Government and Order of the
Reformed Presbyterian Church of Ireland.
Wider Governance
In the Presbyterian form of church government practised by the Reformed Presbyterian
Church of Ireland, each local congregation belongs to a Presbytery. Rathfriland
congregation belongs to the Southern Presbytery of the Reformed Presbylerian Church
of Ireland. The membership of each Presbytery consists of the active and retired ministers
of the Presbytery, along with a representstive elder from each member congregation. The
Presbytery is responsible for the spiritual oversight of the congregations within its care
and meets a minimum of four times per year.
The highest court of the Reformed Presbyterian Church is its Synod, which consists of the
membership of all the presbyteries of the church. The Synod meets at least annually to

transact the business brought to it by its constituent presbyteries and Synodical
committees.
Committee Members
The committee members are responsible for the temporal affairs of the congregation,
including matters related to the finances and property of the church. Committee members
are elected by a vote of all communicant members of the congregation and are
accountable to Session for their activities.
Volunteers
The congregation relies on the generosty of volunteers in giving their time to assist with
a range of activities in. the church. including work with children and young people, provision
of hospitality, raising the singing and management of the audio ministry.
Activities
Public Worship
Within the period covered by this report, Rathfriland Refomed Presbyterian Church has
provided public worship services for instruction and devotion, held regularly at 12.00
Noon and when advised at 7.00pm in the evening, which are open to all. A midweek
meeting was also held as advised.
The Lord's Supper was observed once in the past year. Participation is open to all who
have been baptised and who make a credible profession of saving faith in the Lord
Jesus Christ.
The V￿rk of the Sabbath School carried on each Sunday and was led by our two Sabbath
School teachers Mrs. Janice Bell and Mrs. Felicity Henning.
The Women's Fellowship continued during the year with Bible studies and various other
activities. This was well supported by the ladies of the congregation.
A new venture was start8d with the men in the form of a men's breakfast, and this was
held on two occasions during the year.

Pastoral Work
For the first half of 2023 home visitation was carried out by Rev Paul Flynn and by our
Interim Moderator Rev Peter Dundee in the second half of the year.
Denominational Activity
Representatives of the church Session attended Presbytery meetings regularly. and the
annual denominational Synod.
Contributions were made to central Synodical funds for general expenses (such as training
of ministers and youth work).
Outreach and Mission
As noted above, nationwide and overseas mission work was supported financially
through contributions to denominational funds (Reformed Presbyterian Missions).
Financial Support
Youth Work
Instruction of children and young people in meetings of Sunday School, Bible Class and
church ServI￿S as well as opportunities for informal fellowship. All leaders and volunteers
in Ihe yQLrth work have gone through Ac￿sS Nl vetting.
Church Property
The church propety is in good condition after the completion of renovation work and
work carried out to meet health and safety and disabled access requirements. Regular
cleaning of the meeling house and hall took pla￿, along with upkeep of the church
grounds and maintenance as required.
Recordings
The services of worship are recorded and are accessible via CD'S. These recordings
provide access to the pulpit ministry to those who are unable to attend public worship
due to ill health or other circumstances.

5. Public Benefit
Rathfriland Refonned Presbyterian Church meets the public benefit requirement by providing
place for worship (through weekly services of worship and other meelings), by increasing
awareness and understanding of religious beliefs (through public preaching from the Hoty
Scriptures, literature distribution. pastoral counselling and youth work), and by engaging in and
supporting missionary and outreach work in the Rathfriland area and oveThseas.
The work of Ihe church in fvlfillment of its purpose does not lead to harm. The only private
benefit is for Ministers and others who may receive benefrt as a result of their employment.
Such benefit is incidental to the work and purpose of the congregation.
The Charity Trustees have had regard to the Public Benefit to the Charity Commission's Public
Benefit statutory guidance.
6. Financial Situation
The congregation's main source of income is members contributions through the weekly
Freewill Offering. Total receipts in the year were £33,839 (£33,369).
Total income of the congregation during the year was £78,610 compared to £65,313 in the
previous year.
Total expenditure increased to £239.586 from £33,684 in the previous year.
7. Useful Information
Contact Details
Rathfriland Refonned Presbyterian Church
'k Mr. Ray Morrison (Clerk of Session)
10 Castle Fields
Rathfriland
BT34 5BN
028 40630237
Charity Trustees
Rev. Peter Dundee
Mr. Ray Morrison

Bankers
Ulster Bank
22 Bridge Street
Banbridge
BT32 3JT
Solicitors
Fisher & Fisher
1 Newry Street
Rathfriland
BT34 SPY
Independent Examiners
S.M. Vint & Co.
8 Newry Street
Banbridge
BT32 3HN
8. Statement of Trustees 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.
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
lime its financial position. They are also responsible for safeguarding the assets of the
congregation and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
As the congregation's income does nol exceed £250.000, the Trustees have elected under
Section 64(3) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and paymenls
account and a statement of assets and liabilities.
Trustee
Trustee
Rev Peter Dundee
Morrlson

INDEPENDENT EXAMINERS REPORTTO THETRUSTEES OF RATHFRILAND
CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
I report on the accounts of the charity for the year ended 31st December 2023 which are set out on
pages 10 to 16.
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 15 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 65{9)(b) of the Charities Act; and
state whether particular matters have come to my attention.
Basis of Independent Examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination wa5 carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65(9)(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 consideration of any unusual items or
disclosures in the accounts, and seeking explanations 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 further information needed for a proper understanding of the accounts to be
reached.

Independent examlner's statement
I have completed my examination and have no concerns in respect of the matters11) to {4) listed
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.
B. Magennis FCCA FCA
For and behalf of S.M. Wint & Co
Chartered Certlfied Accountants & Registered Audltors
8 Newry Road
Banbridge
BT32 3HN
/£
7C£

RATHFRILAND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
STATEMEKf OF FINANCIAL ACTIVITY {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 le8acies
Charitable activities
Other trading activities
Investment Income
Other
41,399
9,646
1,066
51,045
1,066
1,100
50,941
1,571
1.100
799
24,590
10
738
12,063
24,590
67,888
169,362
10,722
78,610
169,362
65,313
Transfer from
Investments
Sale of fixed assets
Loans Received
11
Total Receipts
237,250
10,722
247,972
65,313
Payments
Raising funds
Charitable activities
Other
49,620
23,250
11,478
61,098
23,250
33,684
72.870
11,478
84,348
33,684
Purchase of Investments
Purchase of fixed assets
Loan Repayments
155,238
155,238
Total Payments
228,108
11,478
239,586
33,684
Net receipts / (payments)
Transfers between funds
9,142
(561)
(756)
561
8,386
31,629
Net movement in funds
Funds brought forward
8,581
49,466
(195)
1,972
8,386
51,438
31,629
19,809
Funds carried fonmard
12
58,047
1,777
59,824
51,438
10

RATHFRILAND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2023
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
Funds
2023
Total
Funds
2022
Funds Reconciliation
Bank and Cash at start of year
Net movement in fund5
49,466
8,581
1,972
{195)
51,438
8,386
19,809
31,629
Bank and Cash at end of year
58,047
1.777
59,824
51,438
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
59,824
51,438
59,824
51,438
Other Assets
Fixed Assets- Note 10
Church Premises
Property
Investments- Note 11
Gift Aid receivable on donations
1,400,000 1,164,624
155,238
30,166
199,670
1,1585,404 1,364,294
Liabilities
Loans
Other
th
Approved by the Kirk Session at a meeting on 15 April 2024 and signed on its behalf by:
Rev. Peter Dundee
Ray Morrison
Minister
Clerk of Session
11

RATHFRILAND REFORMED PRESBYTERIAN CHURCH OF IRELAND
NOTESTO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As 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 (b) 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
Unrestrirted
Funds
Restrirted
Funds
Endowment
Funds
Total
2023
Total
2022
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
557
33,839
7,003
557
42,321
8,167
633
39,637
9,271
1,400
8,482
1,164
41,399
9,646
51,045
50,941
12

RATHFRILAND CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
NOTESTO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted Endowment
Funds
Fund5
Total
2023
Total
2022
Income from charitable activities
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
1,066
1,066
1,571
1,066
1,066
1,571
4. OTHER TRADING ACTivrriES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Letting of premises
Land letting
1,100
1.100
1,100
1,100
INVESTMENT INCOME
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
16
10
26
18
783
783
720
799
10
809
738
13

RATHFRILAND CONGREGATION OFTHE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE Accou￿rS Icont'd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Insurance claims
House Deposit Returned
Power Nl- EBSS AFP NI
Other income
23,250
1,200
140
23,250
1,200
140
12,063
24,590
24,590
12,063
RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2023
Total
2022
Donations to Synodical &
Missions
Ministry and support staff costs
Congregational running expenses
Donations to Charities
Governance costs
Fundraising Events
8,127
8,127
8,000
42,537
6,083
42,537
7,915
1,519
1,000
15,712
7,303
1,669
1.000
1,832
1,519
1,000
49,620
11,478
61,098
33,684
14

RATHFRIALND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTESTO THE ACCOUNTS (cont'd)
31 December 2023
OTHER EXPENDITURE
Unrestrlcted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Investment propertie5 expenses
House Deposit
23,250
23,250
23,250
23,250
10. FIXED ASSETS
The congregation owns the Church premises situated at Castle Street, Rathfriland, BT34 5QR together
with the associated fixtures and fittings. These have an insurance value of £1,400,000.
The church also purchased 14 Bearnagh View, Rathfriland, in the 2023 year for a total cost of
£155,237.75.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2023
2022
General Investment Fund
Property
Other investments
30,166
199,670
30,166
199,670
15

RATHFRILAND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS Icont'd)
31 December 2023
12. FUND BALANCES
Fund
Balance
at start
Receipts
Payment Surplus / Transfer
{Deflclt)
Balance
at end
Unrestricted Fund5
General Fund
49,466
237,250
228,108
9,142
(561} 58,047
49,466
237,250 228,108
9,142
(561)
58,047
Restricted Funds
Repair Fund
Cong. Organisational Funds
Mission and Charities Fund
1,972
1,076
9,646
1,832
9,646
(756)
561
1,777
1,972
10,722
11,478
(756)
561
1,777
Endowment Funds
Total
51,438
247,972
239,586
8,386
59,824
16