Indepnd•nt •xamlnoV• r•portth> th• lJu8t••s of Conn8trook Av•nu• Congrngadonal
Church
I report on tha account8 of ts TnL8t for the y8ar 31 2022.
R•8PaCtlv• resp(￿91b1I1tl￿ of tru•t•o• and •xamln•r
The charity's truste8s are responsible lor the preparallon of the accoun& Tlh8 cFthy'8 trusts
considerthat an audl is fKIt required fixlhi8 ygar urKIThCai￿ 65(2) of ts Chariti& kt (MytlBn
dand) 21J)8 (ts Chariti88 Ad) or urKlw RegdatKX 1q1 Xd J d The Charitw A(1￿￿ts {Scolknl)
R￿J￿ations2Cth0￿2[￿ACC￿ntsRryulS1(Th)arKl thatan0nd￿￿eXaftInal￿ls nethl
ft Is my responslbillty to:
> examlno the xcounts under 65 of tM Chwltl•s Act (Northem kd8NI)2LX)8 arKI
section 44(1Xc) of the Charlllesand Ta￿te01r￿@8trn9nt{sCfAafMl)Ad 2CK15(tho2CKJ5Ad)
> to follow the procedur88 lald do¥￿ In the g8nw81 Dlrectlor£ glven by tho
Commisslon for N)rthem Ireland ￿der section 6q9Xb) ol the c￿ Act
to state partlcLlaJ m*ters hwe come to my att*rtion.
Bas15 of Indynd•nt •X￿In•￿* r•port
My examlnatlon wes carrlwj out In accorda￿ vAth Dlrectbrn glvwb by t￿ Chwlty
Commlsslonf(Y Northem Ireland ￿￿1 Is In accOrdan￿￿th RegLIa0￿ 11 ofthe Charltles AttcKrtB
(ScotlarKI) RegLlatwTh 2(Th. An examI￿tIC￿ iryjudes a review d the acccxntir¥J reccrdg W ty
clwty and a comparis￿1 of the 8ccounl8 pr88w*ed ￿1th th)88 rncord& It 8180 incl
considerat1￿ of any ￿usUa Fterrn ordixlowros in tho accwnts. 88d(iry oxpknticrn fnm
you as tntstees corK8mlTva any s￿h Matt￿ Th8 procedure8 undwlakon do not prO￿dealI t
evklence that%W￿ld be TrIu1￿1 In and is g1￿ as to￿￿11￿
accounts present a Irue ar¥J fair viwl arKI IBp(xt ￿ limthl to those math sat aA in th8 rat
stalemenL
Ind•p•nd•nt •xamln*s •t•t•mwrt
kn Conn￿tIOn b%lth my examlnatlon. rK) matter has come to my attontlon".
(1) thich giv88 me r8ag)nth (au88 to b8llev8 tr￿t In m8*rf8l r8W the rn4utrrnl8:
to keep acC￿nI1￿j r￿[d$ in accordwre 63 of tharities ￿ ail
sKtion 44(1Ma)of ts 21XJ5Act WKI R￿3￿￿40fthe 2C(6 ACCO￿￿3 Re9￿￿
> to prepare account8 ¥thich accord ￿th t￿ accowrtiThJ records arKI comtty vAth t
accountirq wulrThnts of the Clwitles Act 2tX)8 and sthn 44(1 Xb) of tts 20
Act arKI Re9datlon 9 of the 2006 Re9￿allOr0 have been met or
(2) to ￿Ch. In my oplnion. att￿rtIon ShO￿d be dra*n In order to ￿￿blO a pffj
Lnjerotandlw of the to be re￿￿.
Adwn 8n)￿￿ FCA
INstltuta of Chartered Accountants In trelaTr
22 Fffgu50n Drive. Belfast, BT4 2AZ
17 Febrw, 2023
Adthe88.'