2024-03-31-annual-return

Moira Pentscostal Church INDEPENDENT EXAMINER'S REPORTTO THE BOARD OF TRUSTEES OF MOIRA PENTECOSTAL CHURCH I have examined the financial statements ofthe charity for the rtnan(#al year ended 31 March 2024. which comprise the Statement of Financial Activib"es, the Balance Sheet. the Accounting Policies and the related notes. Respective responsibilities of trustees and examiner The charity's Iruslees are responsibleforthe preparation of thefinancial statements in accordance with the requirements of Ihe Charities Act (Northern Ireland) 2008. The charity's tiustees consider that an audit is not required for this financial year under the Charities Act (Northern Ireland) 2W8 and that an independent examination is required. It is my responsibility to-. examine the financial statements under section 65 of the Charities Act- follow Ihe procedures laid down by the general Directions given by the Charity Commission for Northem Ireland under section 65(9){b) of the Charities Act- and stale whether particular matters have come to my atten￿n. Basis of independent examinerfs report I have examined your charity financial slalernenls as required under seclion 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under section 6519){b) of Ihe Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial slalemenls presenled with those records.11 also includes consideration ofany unusual ilerns or disclosures in the financial statemenls and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence Ihal would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited lo those matters sel out in the statement below. In connection with my examinalion, no matter has come to my attention which gNes me cause lo believe Ihat in, any material respect". accounting records were not kept in accordance with section 63 of the Charilies Act the financial statements do not accord with those accounting records the financial statements do nol comply with the accounting requirements of the Act there is further infomation needed for a proper understanding of the accounts to be reached. Independent examine*s statement I have no concerns and have come across no other matters in connection with the examinalion to whiGh attention should be drawn in this report in order to enable a proper understanding of the financial Statements to be reached. John Mccleary FCA Mccleary & Company Ltd Chartered Accountants GaNey Studios 14 Longstone Street LISBURN Co Anlrim BT28 1TP Date: 7 August 2024