AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OFAID TO THE CHURCH IN NEED IRELAND I report on the accounts of the Charity for the year ended 31 December 2023, which are set out on pages 9 to 19. Responsibilities and basis of report The Iruslees who are also the directors ofAid To The Church In Need Ireland for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requiremenls of the Companies Ad 2006. Having satisfied myself that the charity is not subject lo audit under company law. and is eligible for independenl examination, it is my responsibility to.. examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by Ihe Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act state whether particular mallers have come to my attention. Independent examinevs statement I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in aLcordance with Ihe general directions given by the Charity Commission for Northem Ireland under section 65{9){b) of the Charities Act. The examination included a review of the accounting records kepi by the charity and a comparison of the accounts presented with those reGords. It also included consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as charity trustees concerning any SLtch matters. My role is to state whether any material matters have come to my attention giving us cause to believe: That accounting records were not kepl in accordan with section 386 of the Companies Act 2006 That the accounts do not accord wilh Ihose accounting records That the accounls do not comply with Ihe accounting requirements of section 396 of the Companies Acl 2006 and with the methods and principles of the Charities Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland That there is further information needed for a proper understanding of the accounts lo be reached. I can confirm that l am qualified to undertake the examination because l am a registered member of Chartered Accounlants Ireland which is one of the listed bodies. I have completed my examinalion and I have identified matters of concern Ihat give me reasonable cause to believe that the accounts have nol been prepared fully in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities and the general Directions given by the Charities Commission for Northern Ireland section 65{9){b) of the Charities Act. Whilst a Statement of Financial Activities incorporating an income and expenditure account was prepared, it was difficult to allocate opening funds with certainty beeen restricted and unrestricted funds. This also impacted the year ended 31 December 2023. Two invoices for consultancy services provided in September 2023 for £3.059 and in November 2023 for £3,097 in respect of a specific Pilgrimage Pilot Project whose total expenditure for Ihe year was £37,625 could nol be located. This project was terminated after Ihe year end. Finally, remuneration was paid lo a former trustee during the year. This is nol in line with the charity's governing document. I confirm that there are no other malters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
AID TO THE CHURCH IN NEED IRELAND A COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF AID TO THE CHURCH IN NEED IRELAND Dr R I Peters Gallagh r OBE FCA for and on behalf on Moore {N.I.) LLP Chartered Accounlanls 32 Lodge Road Coleraine Co Londonderry Northern Ireland BT52 1NB Dated.. 13 March 2025