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Rathfriland Reformed Presbyterian Church Trustees Annual Report Contents: 1.Inlroduction 2.Purpose 3.Structure 4AGtlvltles 5.Public Benefft 6.Financial Situation 7.Useful Infonnation 8.St8tement of Truste8s Responsibllllies 9.Independent Examiners Report lo the Trustees 10.Statemenl of Financial Acbvlty 11.Statement of Assets and Liabilities 8-9 10 11 12.Notes lo the accounts 12-16
1 . Introduction This d¢xum6nl18 th8 8nnu81 report for Rathftlland Refcffiied Pr8sbylerl8n ¢Jurch. North6m Iro19r Chartty Number NIC106596. Th1¥ report relates to th6 catendar year 2025. 2. Purpose charftable Purpo oftho ¢ongrog8fjon18 the adv8rThm8nt of RathfrllarKI Refomiod Pre8byterian thirch18 a congrfjg8tk clthe Refomwl Pre8byierfan Church of Ireland. The R6fom)wl Pre6byler]8n Chwch of IrelaThY •xts to trK)rnur and wor8hlp God and to share t good n8ws of Je6u8 Chrfst HI8 Son. 3. Structure Se8slon Thè SS1on C1Sts of tho mlnlster and inlerfm rullrwJ ethrs. In ¢aÈe of vwancy Iwhwe a congregallon has rn mlnL81er). an acllng mintster from ltTrth thg Presbytery (Interim Mcxlerator) IB a member ofthe Se)n. Eld8r8 and mlnlstéts are chosen by a vote of atl communlcant mgmbgrs of Ihe eororegatk)n. Elethn of eklers. c8llng of mtnbter8 and trCtIOn of 8688ton bu81ra are canlad t In a¢¥anCe wllh the 'Code', th8 3(k of Govémment aNI Chder ofthe Refomigd PrBsbyt8rkn Church of Ireland. Wider Governance In thè Presbyierfan form of otrKwch govwnment W8CtW by tt Refornl Presbylwian Church of Ireland. 6ach Io(31 congregatN)n belongs lo a Pmbytary. Rathfriland (xMvJregatlon b8long$ to the Southern PreBbJrtery of thè Refomwd Pre6brIan Church cAlreland. Th8 memborshlp cf•a¢h PreBbyt•ry of the a¢tfve and rdred ministern of the Presbytuy. aloTrJ wlth a represents¥? elder from ea¢h member ttwregatsn. Thè Pre8bytery [8 responsU)le for the 8phttu81 overht of the congr¢gallorA Imthkn Its care and m8et8 8 mlnknum of fow ttmes per ygar. The hlgh88t Court ofthe ROrMed presbyt Chur¢h18 tt8 Synod. whlch ¢orthts oftha Membersfr. of all the pre¥bytsrleB of the d)urch. The Synod mèets at least annually to trawcl the bu816 brought to It by Its consthuent pre8tyerfes and Symdlcal commlttees.
Commlttee Members Thè commille8 member8 are resnSIbl8 for Ihe tsmpor818ffalrs of the conwton. rKtudlng matters [8ted to the Ilngnce8 and property ofthe church. Committge members arè deGled by 8 vote of 811 communlcant members of the Gongregatlon and are accounlabla to Session forthelr actlvlllo8. Volunteers The Gonw8tion relies on the ganorosty of volunteers In gr¥lng thelr tlme to 8881st a rnngeof a¢tlvtW Inthe chur¢h. Indudlng WoTkblh childron8nd young people, provislon of hosprfallty, rnisw the singiw and management olthe 8udlo MIW. Activities Public Worship Wlthln fv perbd cvered by 6 r8poiL Rathfriland Refonned Prn8tyter18n CTch haB provided public worshtp 8er¥ic88 for InstnKti 8nd devotv)n, held rewiaty al 12.C4) Nwn and when advised at 7.OOwi In the èvonlng, are to all. A mldweek meeting was also held as advlwj and 8t a nnber of1Pe watched Mllne sermons from other Ref0Md Prby18tsn dwrchg8. Thewortof th8SabbathS¢hooltattieOone8ch Sunday and w8818d by ourthree Sabbath Sch1 Mr8. Jarl¢• Ball, Mrs. Folklty Hennlng arKI Mrb. ASW Bell. The Wom8n'$ FellcNthilp GonlInU during the year with Blbl8 SdIeS and varwjug other actr¥tiw. Th18 was wel sted by Ihe ladl88 01the congregalkn. Pastoral Work For2025 hc*ne vlsltailon w carrl#d out by Rev 86ph DaP. Denomlnational Activlty Rew•sentadves of tho church Se¥sh)n attended Prestytery meetlngs rewlarfy. and annual denomlmttonal Syncd. Contr]butkMs were mthto central Syntslkalfundsforgenarnl exp8n5es (suchas traln1Tr3 of minL8ters and youth worf().
Outreach and Misslon s note(S above. natlonwidg and overseas mi8slon work was supported flnancially thmugh contrrbulions to denomlnaltonal furxls {Refomied Pre8byterlan Mlsgtons). Financial Support YoLrth Work In81nlon of chlthen aThl youw p8op19 kn mo1ng8 crf Swxlay SchooL Blble CIBSS and thurch serykes as well as opportunlUes for Infomwl fellow8hip. Al leadèrs 8nd volunt8w8 in the ytyjlh have through Acce88 Nl vUNJ. Church Property The chUh propèrty 1$ In good condNion afterth8 ¢ompl&tlon ot r8nov8tlon work and Work carri8d oul to meet h881th and • and dl$8bled acw re(wlrem8nts. ReguEar cleanlng of the meeling and h8ll took plxe. wilh upkeep ofth8 churth grourth and malrtonanc£ a wutred. Recordlngs The 6eNltss ofworshlp are record•d and 8r• ac¢esslble vla CD'S. These reo)rdlngs ovid8 acc858 to the putE mlnL8ty to th088 who are unabte to attgnd PJbI woYsNp due to111 health CY other clrcum5tsn¢ 5. Public Benefit RalhfrMaNI RefOrn Prnsbyterfan Church moots the wbllc bonofft ruIrement by PThKllng a place for worshlp (thrOh servrm ofworshlp and other meetlngs), by IncTe8shg awarene and understsndlng of relblou6 b81f6 (tlwough publi¢ pre8¢hlng from the Hoty S¢rlptures. fjlerature dlstribut)n, pastoral counsellh¥ arKI ythth K)rk), and by In and tthlng rn18sloMry and outreach VKrt In tha RaihfrllarKI area and ovar8888. The work ofthe church kn fuirdtmant of Its doe8 tead to hami. Th8 onty prats twefft Is for Mlnlstern al othern who may rncelve benefft ?$ a Ult ofthatr omplwrnenL Such b8n8fit15 IrKldental lo Iho work ond purp06e of the coNJregation. The Charmy Ttea8 have had ryrd to th6 Publk Berfit to tho Charity CammK8*n'$ Publi¢
- Financial Situation Thè c0ThJrtin'$ maln source of wKome is membern contribuilon8 Ihrough the weekty Freewill OfferiNJ. Total rrfolpts In tha year were £30,88712024 £31.410}. Totsl inrAym& ofthe ¢ongrefvn durlng th¢ year was £61.949 compaffjd to £97.283 In the pwevious year. Totsl expendilure decreased to £43.187 from £83,361 in the previou5 year.
- Useful Information Contact Details Rathfriland R8fomied Pre8bytwkn Church % Mr. Ray Mowl8on {Tnth) 10 Castle Fields BT34 58N 028 40630237 Charity Trustees Rev. Joey Dunlap Mt. Ray Morrf8on Bankers Ulsler Bank 22 Bridge Sireat 8anbridgo BT32 3Jr Solicitors Fisher & F18her 1 N8wry Stre Rathlrlland BT34 SPY
Independent Examiners S.M. Vint & fA. 8 Newry Street Banbrtdge BT32 3HN 8. Statement of Trustees Responsibilities The Trustee$ responsible for prep8rlng the annual report the IInal81 8tolemgnts of the Cngle981kjn In aordanCe wilh appll¢8b18 law aj generally a¢¢epted a(%ounUng practke. Thè Tru8tsa8 8re re8pon$ble for keej 8dequale accon9 records that are Sufflclgnt to SlW and 8xplain the ccffjgregatlon's trangactions arKI disclose wHh rOnable accuraGy at any lune fis finan¢tal positlon. Thoy are 81$0 responsfble for safegwardir@ the assets of t cOngregatn and her fortskÈn9 reasonabb stsP$ for the prev8ntk>n aThJ detectlon of fraud 8nd other IrregrItIeS. As the wr8pUoD'S InCle do88 not &Yc8ed £250.(K)O, the Trust tr4ve ele(tsd undeT Sedlon 64(3) of fv Charltbs Ad (Northem Imland) 2008 to prepare a re¢¢ipts and paymgnts acco)1 and a 6laemonf of8 and WabillU88. Trust•• v Joey DuTrla Ray Morrlson
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 2025 which are sel out on pages 10 to 16. Respectlve responslblllties of Trustees and Examlner As the charitrfs trustees you are responsible for the preparation of the accounts in accordance wlth the Charities Act (Northern Ireland) 2008, It is my responslblllty to: examine the accounts under section 65 of the Charities Act; followthe procedures laid down In the general Dirertions given by the Charity Commission for Northern Ireland under section 65{9)Ibl of the CharitlÈs Act; and state whether particular matters have come to my attention. Basls of Independent Examiner'5 report I have examined your charity accounts a5 required under section 65 of the Charities Art and my examination was carried out in accordance wlth the general Directions 8iven by the Charity Commission for Northern Ireland under sertion 6519llb} of the Charities Act. My examination included a revlew of the accountlng record5 kept by the charity and a comparison of the accounts presented with those records. It also Sncluded conslderation of any unusual items or di5ck)sures in the accounts, and seeking explanations from you as charlty 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 sectlon 63 of the Charities Act 2. Thatthe accounts do not accord with those accountlng records 3. Thatthe accounts do not comply with the accountin8 requirements of the Charities Att 4. Thatthere 15 further information needed for a proper understanding of the accounts to be reached.
Independent examlner's statement I have completed my examinatlon and have no concerns in respett of the matters (l} to141 listed above and, in connertion wlth 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. Int & Co Chartered Certlfled Accountants & Registered Auditors 8 Newry Road Banbridge BT32 3HN 181h May 2026
RATHFRILAND CONGREGATION OF THE REFORMED PRESBYtERIAN CHURCH OF IRELAND STATEMEPU OF FINANCIAL ACTIVITY (Recelpts and Payments Account) For the year ended 31 December 2025 Note Unrestrirted Funds Restrirted Endowment Funds Funds Total 2025 Total 2024 Recelpts Donations and legacie5 Charltable activities Other tradin8 activities Investment Incorne Other 40,416 7,847 48,263 887 91,048 1,072 3,152 1,456 555 2,404 385 io 2,414 385 43.205 8,744 51.949 97,283 Transfer from Investments li Total Recelpts 43,205 8,744 51,949 97,283 Payments Raising funds Charitable activities Other 33,661 9.526 43,187 33,361 33,661 9,526 43.187 33,361 50.000 Purchase of Investments Purchase of fixed a55ets Total Payments 33,661 9,526 43,187 83,361 Net receipts / (payments) Transfer5 between funds 9,5 {493) (7821 493 8,762 13,922 Net movement in funds Funds brought forward 9,051 71,813 {289} 1,933 8,762 73,746 13,922 59,824 Funds carried forward 12 80,864 1,644 82,508 73,746 io
RATHFRILAND CONGREGATION OF THE REFORMED PREsBYfERIAN CHURCH OF IRELAND STATEMENT OF ASSETS AND UABJUTIES As at 31 December 2025 UnTestrirted Funds Restrkted Endowment Funds Funds Total Funds 2025 Totsl Funds 2024 Funds Refonclllation Bank and Cash at start of year Net movement in funds 71,813 9.051 1,933 12891 73.746 8.762 59.824 13,922 Bank and Cash at end of year 80.864 82,508 73.746 Bank & Cash Balances Bank Deposlt Ac£ourbts Bank Current Accounts Cash In Hand 82,508 73,746 82,508 73.746 OtherAssets Fixed Assets- Note 10 Church Premises Property Investments- Note 11 1.580.250 1,505.1KIO 225,750 215.000 86.LX)7 80.504 1,892,007 1.81X).504 Ltsbllliles Loans Other Approved by the Klrk Sesslon at a meetlng on 11 May 2026 and sl8ned on its behalf bv: Rev. Joey Dunlap Minlster Ray MoTrison li
RATHFRILAND REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTESTO THE ACCOUNTS 310ecember 2025 ACCOUNTING POUCIES 8ASIS OF FINANCIAL STATEMEpirs As the total income of the congregation is less than £250,OOOthe con8re8ation have elected in accordance wlth the provlslons in The Charlties (Accounts and Reports Regulations (Northern Ireland} 2015 to prepare Its account5 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 diSctIOn. the Income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose forwhich 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 Ib} revenue donations or grants for a specific congregatlonal 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 basls. Unrestrlcted funds are income fund5 whlch 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 Unrestrlrted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Recorded givin8: Loose collections Donations and gifts Gift Aid Legacies and bequest 705 30,887 6.824 705 37,561 7.997 2,000 470 37.937 8,300 44.341 6.674 1,173 40,416 7,847 48.263 91,048 12
RATHFRILAND CONGREGATION OFTHE REFORMED PRESBYTERIAN CHURCH OF IRELAND NOTES TOTHE ACCOUNTS 31 December 2025 CHARITABLE ACTIVITIES Unrestrlcted Funds Restrlrted Endowment Funds Funds Total 2025 Total 2024 Income from charitable activities 887 1.072 887 1,072 4. OTHER TRADING AcrivmES Unrestrirted Funds Restrirted Endowment Funds Funds Total 2025 Total 2024 Letting of premises 3,152 3,152 INVESTMENT INCOME Unrestricted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Deposit interest Other Investment income 17 2,387 io 27 2.387 27 1.429 2,404 io 2.414 1.456 13
RATHFRILAND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2025 OTHER INCOME Unrestrlrted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 Other income 385 385 555 385 385 555 RAISING FUND5 Unrestrirted Funds Restrlcted Endowment Funds Funds Total 2025 Total 2024 FWO envelopes Fundraising events CHARrrA8LE ACtivmES Unrestrlcted Funds Restrfcted Funds Endowment Funds Total 2025 Total 20Z4 Donations to Synodical & Missions Ministry and 5UPPOrt staff c05t5 Congregational running expenses Donations to Charities Governance costs Fundraislng Events 4.290 10,811 17,360 7,440 11.730 10,811 19.039 407 1,200 9,480 11,073 10,883 725 1.200 1,679 407 1,200 33,661 9,526 43,187 33,361 14
RATHFRIALND CONGREGATION OF THE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS (cont'd) 31 December 2025 OTHER EXPENDrruRE Unrestrlrted Funds Restrlcted Endowment Funds Funds Totsl 2025 Total 2024 Investment properties expenses House Deposit - 10. FIXED ASSETS The congregation owns the Church premlses situated at Castle Street, Rathfrlland, BT34 5QR tO8ether with the associated fixtures and fittings. These have an insurance value of £1,580,250. The residential property also owned bythe Church has an Insurance value of £225.750. 11. INVESTMENrs The congregation has the following Investments. Amounts are shown at market valuation. 2025 2024 General Investment Fund Property Other investments 86,007 80,504 86,007 80,504 15
RATHFRILAND CONGREGATION OFTHE REFORMED PRESBYfERIAN CHURCH OF IRELAND NOTES TO THE ACCOUNTS lcont'd) 31 December 2025 FUND BALANCES Fund Balance at start Recelpts Payment Surplus l Transfer IDeficlt) Balance at end Unrestricted Funds General Fund 71,813 43,205 33,661 9.544 {4931 80,864 71,813 43,205 33,661 9,544 {4931 80,864 Restricted Funds Repair Fund Cong. Organisational Funds Mission and Charities Fund 1,933 897 7.847 1,679 7,847 {7821 493 1,644 1,933 8,744 9,526 17821 493 1,644 Endowment Funds Total 73,746 51,949 43,187 8,762 82,508 16