PARISH OF MALONE: CHURCH OF SAINT JOHN THE EVANGELIST YEAR ENDED 31 DECEMBER 2023
INDEPENDENT EXAMINER’S REPORT TO THE CHARITY TRUSTEES OF THE PARISH OF MALONE: CHURCH OF ST. JOHN THE EVANGELIST
I report on the accounts of Parish of Malone: Church of Saint John the Evangelist ('the charity') for the year ended 31 December 2023, which are set out on pages 7 to 15.
RESPECTIVE RESPONSIBILITIES OF CHARITY 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 (‘the Charities Act’).
It is my responsibility to:
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examine the financial statements under section 65 of the Charites Act;
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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 was 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.
The 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.
An independent examination does not involve gathering all evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the accounts present a ‘true and fair view’ and my report is limited to those specific matters set out in the independent examiner’s statement.
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My role is to state whether any material matters have come to my attention giving me cause to believe:
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That the accounting records were not kept in accordance with section 63 of the Charites Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for proper understanding of the accounts to be reached.
INDEPENDENT EXAMINER’S STATEMENT
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with the following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Mr Richard Gardiner FCA On behalf of RSM UK Tax and Accounting Limited
Chartered Accountants Number One Lanyon Quay Belfast BT1 3LG
Dated: ……………..
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