ST BRENDANS CHURCH OF IRELAND
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ST BRENDANS CHURCH OF IRELAND
I report on the financial statements of St Brendan’s Church of Ireland (or “the charity”) for the financial year ended 31 December 2024.
Respective responsibilities of directors and examiner
As the charity trustees you are responsible for the preparation of the accounts in accordance with the terms of the Charities Act (Northern Ireland) 2008 as amended by the Charities Act (Northern Ireland) 2022 where applicable. Having satisfied myself that the charity is not subject to audit under charity law, and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008 (‘the Charities Act’) as amended by the Charities Act (Northern Ireland) 2022 where applicable;
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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
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state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined the 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 the 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 go 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.
My role is to state whether any material matters have come to my attention giving me reasonable cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008 as amended by the Charities Act (Northern Ireland) 2022 where applicable;
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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 or methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); and
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That there is further information needed for a 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 following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Mr Jonathan McNeill
For and on behalf of: PGR Chartered Accountants Unit 2 Channel Wharf 21 Old Channel Road Belfast Co. Antrim BT3 9DE
Dated: 08/04/25