Rathfriland Reformed
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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
, g.Independent Examiners Report to the Trustees
10.Statement of Financial Activity
10
11.Statement of Assets and Liabilities
11
12.Notes to the accounts
12-16

1. Introduction
This document is the annual report for Rathfriland Refomied Presbyterian Church. Nort1￿M
Ireland Charty Number NIC106596. This report relates to Ihe calendar year 2024.
2. Purpose
The charitable purpose of the congregation Is the advancement of religion.
Rathfriland Reformed Presbyterian Church is a congregation of the Refonned Presbyterian
Church of Ireland. The Refomed Presbyterian Church of Ireland exists to honour and worship
God and to share the good news of Jesus Chrlst HIS Son.
3. Structure
Session
The Sesslon conslsts of the mlnlster and two Interlm rullng elders. In case of vacancy
(where a congr8gatlon has no mlnlster). an acting mlnlster from within the Presbytery
(Interim Moderator) is a member of the Session.
Elders and ministers are Ghosen by a vole of all communicant members of the
¢ongregalion. Election of elders. calling of ministers and transaction of Session business
are carried out In accordan￿ with the 'Code', the Book of Government and Order of the
Reformed Presbytedan Church of Ireland.
Wider Governance
In the Presbyterian fomi of church govemment practlsed by the Refonned Presbyterian
Church of Ireland, 8ach local congregatlon belongs to a Presbytery. Rathfriland
congregation b8longs to the Southern Presbytery of the Refonned Presbyterian Church
of Ireland. The membership of each Presbytery consists of the actlve and retlred mlnisters
of the Presbytery, along with a representative eldeT from each member congregatlon. The
Presbytery is responsible for the spintual oversight of the congregations withln its care
and meets a minimum of four times per year.
The highest court of the Reformed Presbyterlan 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 presbyterles and Synodical
comrnittees.

Committee Members
The commtttee members are responsible for the temporal affairs of the congregation,
including matters related to Ihe finances arKI property of the church. Committee members
are el8Cted by a vote of all communicant members of the congregation and are
accountable to Session for their activities.
Volunteers
The congregation relies on th8 generosty of volunteers in giving their time to assist with
a range of aGtivilies in the church, including work with children and young people, provision
of hospitslity, raising the Singing and man8gemenl of the audlo mlnlstry.
Activities
Public Worship
Within the period covered by this report, Rathfriland Ref0rn8d Presbyterian Church has
provided public worship services for instruclSon and devotion, held regulady at 12.00
Noon and when advised at 7.00pm In the evenirvJ, which are open to all. A midwéék
meeting was also held as advised arKJ these meetings were laken by the Rev. Nlgel
Agnew and the Rev. Bary Galbraith.
The work of the Sabbath School carrled on each Sunday and vrds led by our three Sabbath
School teachers Mrs. Janice Bell, Mrs. Felicity Henning and Mrs. Ashley Bell.
The Women's Fellowshlp contlnued durlng the year with Bible studies and various other
actNltles. This was well supported by the ladies of Ihe congTegatlon.
Pastoral Work
For the first half of 2024 home visitation carrled out by Rev Peter Dundee and the
Rev Barry Galbralth in tho second half of the year.
Denominational Activity
Representatives of the church Session attended Presbytery meetlngs 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, natlonwide and overseas mission work was supported financlally
through contributions to denominational funds {Refornied Presbyterian Misslons).
Financial Support
Youth Work
Instruction of children and young people in meetings of Sunday School, Bible Class and
church services as well as opportunities for informal f811owship. All leaders and volunteers
in the youth work have gone Ihrough Ac￿sS Nl vatting.
Church Property
The church property is in good condition afler the completlon of renovation work and
work carried out to meet health and safety and disabled access requirements. Regular
cleanlng of the Meeting house and hall took place, along wlth upkeep of the church
grounds and malntenance as required.
Recordings
The services of worship are recorded and are accessible via CD'S. These recordings
provlde access to the pulpit ministry to those who are un8ble to attend public worship
due to ill health or other circumstances.
5. Public Benefit
Rathfriland Reformed Presbyterian Church meets the public benefit requiremenl by providing a
place forworship (through weekly ServI￿S of worship and other meetings), by increasing
awareness and understanding of religious beliefs (through public preaching from the Holy
Scriptures, literature distribution, pastoral counselling and youth work), and by engaglng in and
supporting missionary and outreach work in the Rathfriland area and overseas.
The work of the church In fulfillment of tts purpose does not lead to harm. The only private
benefrt is for Ministers and others who may receive benefit as a result of their employment.
Such benefit is incidental to the work and purpose of the congregation.
The Charlty Trustees hav8 had regard lo the Public Benellt to the Charity Commission's Publlc
Benefit ststutory guidance.

6. Financial Situation
The congregation's main source of Income is members contributions through the weekly
Freewill Offerlng. Totsl recelpts In the year were £31,410 (£33,839).
Total income of Gongregation during the year was £97,283 compared to £78,610 in the
prevbus year.
Total expenditure decreased to £83.361 from £239,586 In the prevlous year.
7. Useful Information
Contact Details
Rathfriland Refomed Presbyterlan Church
% Mr. Ray Morrison (Trustee)
10 Castle Field5
Rathfriland
BT34 5BN
028 40630237
Charity Trustees
Rev. Joey Dunlap
Mr. Ray Morrison
Bankers
Ulster Bank
22 Bridge Street
Banbridge
BT32 3JT
Solicitors
Flsher & Fisher
1 Newry Str8et
Rathfrlland
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 Twstees 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 positlon. 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 iThegularities.
As the congregation's income does not exceed £250,000, the Trustees have e18Cted under
Seclion 64{3) of the Charities Act (Northern Ireland) 2008 to p￿pare a re￿iptS and payments
account and a statement of assets and liabilities.
Trustée
I r41St•F
ev Joey Dunlap
Ray Morrison

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF RATHFRILAND
CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
I report on the accounts of the charity forthe year ended 31st December 2024 whlch are set out on
pages 10 to 16.
Respective responslbllltles of Trustees and Examiner
As the charitvs 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 Dlrectlons given by the Charity Commlsslon for
Northem Ireland under section 65{91(b) of the Charities Act; and
state whether particular matter5 have come to my attention.
Basls of Independent Examiner's report
I have examined your charlty accounts as requlred under section 65 of the Charlties Act and my
examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65(9){b) of the Charltles 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
disc105ures in the accounts, and seeking explanatlons from you as charity trustees concernlng any
such matters.
My role is to state whether any material matters have come to rny attention givlng me cause to
belleve:
l. That accountlng records were not kept In accordance with sectlon 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the account5 do not comply wlth the accounting requlrements 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 matters (l) 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. Vint & Co
Chartered Certified Accountants & Reg15tered Auditors
8 Newry Road
Banbridge
BT32 3HN
24° Aprfl 2025

RATHFRILAND CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
STATEMENT OF FINANCIAL AcllviTY {Recelpts and Payments Account)
For the year ended 31 December 2024
Note Unrestricted
Funds
Re5trlrted Endowment
Funds
Funds
Total
2024
Total
2023
Recelpts
Donations and legacie5
Charitable activities
Other tradlng actlvltles
Investment Income
Other
83,130
7,918
1,072
91,048
1,072
3,152
1.456
555
51,045
1,066
1,100
809
24,590
3,152
1,446
555
10
88,283
9,000
97,283
78,610
169,362
Transfer from
Investments
11
Total Receipts
88,283
9,000
97.283
247,972
Payments
Raising funds
Charitable activities
Other
23,985
9,376
33,361
61,098
23,250
23,985
50,000
9,376
33,361
50.000
Purchase of Investments
Purchase of fixed assets
155,238
Total Payments
73,985
9,376
83,361
239,586
Net receipts / (payments)
Transfer5 between funds
14,298
(532)
{376}
532
13,922
8,386
Net movement in funds
Funds brought forward
13,766
58,047
156
1,777
13,922
59,824
8,386
51,438
Funds carried forward
12
71,813
1,933
73,746
59,824
10

RATHFRILAND CONGREGATION OFTHE REFORMED PRESBYTERIAN CHURCH OF IRELAND
STATEMENT OF ASSEfs AND LIABIUTIES
As at 31 December 2024
Unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
Funds
2024
Total
Funds
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
58,047
13,766
1,777
156
59,824
13,922
51,438
8.386
Bank and Cash at end of year
71,813
1,933
73,746
59,824
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
73,746
59,824
73,746
59,824
Other Assets
Fixed Assets- Note 10
Church Premises
Property
Investments- Note 11
1,505,000 1,400,000
215,000
155,238
80,504
30,166
1,800.504 1,585,404
Liabilities
Loans
Other
th
Approved by the Kirk Session at a meeting on 24 April 2025 and signed on its behalf by:
Rev. Joey Dunlap
Ray Morrison
Minister
LierK or >ession
11

RATHFRILAND REFORMED PRESBYTERIAN CHURCH OF IRELAND
NOTES TOTHE ACCOUNTS
31 December 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENT5
As the total income of the congregation is less than £250,000 the congregation have elected in
accordance with the provisions in The Charitie5 (Accounts and Reports Regulations {Northern Irelandl
2015 to prepare it5 accounts on a receipts and payrnent5 basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or atthe
congregation's discretlon; the income derived from the endowment is to be used elther as restricted or
unrestricted income funds depending upon the purpose for which the endowment was establlshed in
the flrst 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 congrÈgation's general purposes.
Designated fund5 are 8eneral funds set aslde by the congregation for use in the future.
DONATIONSAND LEGACIES
Unrestrlrted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Total
2023
Recorded glving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
470
31,410
6,909
44,341
470
37,937
8,300
44.341
557
42,321
8,167
6,527
1,391
83,130
7,918
91,048
51,045
12

RATHFRILAND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE ACTIVITIES
Unre5trirted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Income from charltable activities
1,072
1,072
1,066
1,072
1,072
1,066
4. OTHER TRADING ACTIVITIES
Unrestricted Restricted Endowment
Funds
Fund5
Funds
Totsl
2024
Totsl
2023
Letting of prernises
3,152
3,152
1,100
3,152
3,152
1.100
5. INVESTMENT INCOME
Unrestrirted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Deposit interest
Other investment income
17
1,429
10
27
1,429
26
783
1,446
10
1,456
809
13

RATHFRILAND CONGREGATION OF THE REFORMED PRESBYTERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 De￿rnber 2024
OTHER INCOME
unrestricted
Funds
Restrirted Endowment
Funds
Funds
Total
2024
Total
2023
House Deposit Returned
Power Nl- EBSS AFP NI
Other income
23,250
1,200
140
555
555
555
555
24,590
RAISING FUNDS
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Donations to Synodical & Missions
Minlstry and support staff costs
Congregational running expenses
Donations to Charities
Governance costs
Fundraising Events
2,257
11,073
9,425
30
1.200
7,223
9.480
11.073
10,883
725
1,200
8,127
42,537
7,915
1,519
1,000
1,458
695
23,985
9.376
33,361
61,098
14

RATHFRIALND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACCOUNTS Icont'd)
31 December 2024
OTHER EXPENDITURE
Unrestrlrted
Funds
Restrlcted Endowment
Funds
Fund5
Totsl
2024
Total
2023
Investment properties expenses
House Deposlt
23,250
23,250
10. FIXED ASSETS
The congregation owns the Church premises situated at Castle Street, Rathfriland, 8T34 5QR together
with the associated flxtures and fittings. These have an insurance value of £1,505,00D.
The residential property also owned by the Church has an insurance value of £215,000.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
General Investment Fund
Property
Other investments
80,504
30,166
80,504
30,166
15

RATHFRILAND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND
NOTES TO THE ACcour￿S {cont'd)
31 December 2024
12. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Transfer
(Defl¢ltl
Balance
at end
Unrestrirted Funds
General Fund
58,047
88,283
73,985
14,298
{532)
71,813
58,047
88,283
73,985
14,298
{532)
71,813
Restricted Funds
Repair Fund
Cong. Organisational Funds
Mission and Charities Fund
1,777
1,082
7,918
1,458
7,918
(376)
532
1,933
1,777
9,000
9,376
(376>
532
1,933
Endowment Funds
Total
59,824
97.283
83,361
13,922
73,746
16