Independent Examiner's Report to the Charity Trustees of The Parish of Kilwaughter and Cairncastle with All Saints, Craigyhill. NIC 103581 I I'¢port on the accounts of the above Trust for the year ended 3 1st December 2022. as detailed on Pdgies l and 2 of Accounls documents. Respective respon.8ibilitics of charity trustees and cxaminer: A5 the charity's trustees you are responsible for the preparation of the accounts in accordanLe with the Charitics Act (Northern Ire1(d) 2008. It is my responsibility to: examinc the accounts undcr section 65 of ihe Charities Aci rollow ilie procedures laid down in the Lycneral Directions given by the Commission under section 65(9)(b) of Ihe Charities Act state whether particular matters have come to Tny attention. Basi$ of independent cxaminer's report: I have examined your charity accounts &$ Stipulated above. My examination included a review of thc accounling records kept by the charity and a compcirison of thc accounts pre8ented with thosc record.s. It also inLluded Lonsidcration ol. (Y unusual itcms or disclosures in the accounts, and sceking explanations from you, as charity Irustecs, conccrning any such matters. My r()le is to state whether any material matters have come to my aiienlion giving me cause to b¢li¢ve: l ) That accounting records wer¢ not kept in accordance with Section 63 of the Charilies Act 2) I'hat the acL()unls do not accord with those acLuunlings records 3) 'I"hat the acc()unts do not comply with the accountingT requiremcnts of the Charities Act 4) Th<lt there is furtlicr information needcd for a propcr undLrstanding of the accounlb to be r¢ached Independent examiner's qualifRed statement: On my appoinlmenl as Independent Examin¢r the Chair of the'I"rustees inlornied me of discrepancies ideniitied on accounts for year ending 31. Dccember 2022 issued to the Trustees in January 2023. 'rhe Charity Qommis.8ion lor Northern Ireland was infornied. CCNI nurnber ENQ12311891 details the concerns raised. The PSNI were albo infornicd and the resulting inv¢sti&iation concluded Ihat no aLtion was necessary. An cxhaustivc examinationlaudit of tlie financial control 8y8tem and procedures used hy ihe Charity by suitably qualitied personnel found that thc specialised %ollware used to generate Ihe accounl.% had become coniaminated, and attempted correLtive aclion taken had further conthminated the 8(Illware beyond repair.
Workingi fr()m s()urLe documents (Freewill Offering cnvclopes. Church collection records, invoiLes Ih etc,) new and acciirate accoiints were compilcd and accepled by ihe Trustees on 13 March 2024 and it on thesc accounts that I report. note funds unaccounted to the value 01. £583.60 on the General Account, which remains unexplained. I havc completed my examination and other than the above I have no concerns in respect of the matters (l ) to (4) listed on paLyc I, and I have tound no other malters that require drawing to your attention. Indcpcndcnt Lxaminer: Mr Jim Hamilton l O Cairngomi Walk Larnc B'I'40 2JP Telephon¢: 07541190691 Eniail: jwliamilton@live.co.uk