Portadown/Kilmore/St Aidan’s/Armagh/Church of Ireland Financial Statements for the year ended 31st December 2023
Independent Examiner's Report to the Trustees of St Aidan’s Kilmore Parish Church
I report on the financial statements of the charity for the year ended 31st December 2023, which are set out on pages 3 to 12.
Respective responsibilities of trustees and examiner
The Office Bearers are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 65(3) of the Charities Act (Northern Ireland) 2008. They also consider that an independent examiner's report is required for this year under section 65(4) of the Charities Act (Northern Ireland) 2008.
The charity’s gross income does not exceed £500,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in Ireland.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
• examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008; and
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to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland; and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
The charity's gross income in the year was £57,411 (2022: £47,298). In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
• to keep accounting records in accordance with Charities Act (Northern Ireland) 2008; and
• to prepare accounts which accord with the accounting records, comply with the accounting requirements of Part 8 of the Charities Act (Northern Ireland) 2008 and, where applicable, section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Nigel V Skillen FCA
Diamond & Skillen Fellow of the Institute of Chartered Accountants in Ireland Sinclair House 89/101 Royal Avenue Belfast BT1 1FE
30th September 2024
Page 6 of 13
Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 89/101 Royal Avenue Belfast BT1 1FE