INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF MCCRACKEN MEMORIAL CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of the charity for the year ended 31" December 2023 which are set out on the
following pages.
Respectlve responslbllltles of trustees and examiner
As the charitws trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland} 2008.
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 The Charity Commission for
Northern Ireland under section 6519llbl of the Charities Act; and
state whether particular matters have come to my attention.
Basls of Independent examlner's report
I have examined your 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 65191{bl of the Charities Act.
My 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.
My role is to state whether any material matters have come to my attention giving me cause to believe:
l. That accounting records were not kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charlties Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examlner's Statement
I have completed my examination and have no concerns in respect of the matters11) to141 listed above and,
in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no
matters that
ire drawing to your attention.
Timothy C Browne F.C.A.
36 Bresagh Road
Boardmills
BT27 6TU
10th February 2024