Fpm Dnxnaknplthll. 51M5PaT 8afoM9yan un4Q4 Caothlm. K32 N? 30NortNaMkYw. fganrnn. CoTyrorY4. Tr1 &lP Til,.02887150 Cwval Pa CoDLThWL BT35SQS Td.. 0253026XMO BT)64FS T&O1fj91AOO AN AAB GROUP COMPANY wv.fpmaab.com l info(tlpmaab.com WEST KIRK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Independent Examlnerfs Report To the charity trustees of West Klrk Congregation of the Presbyterlan Church in Ireland I report on the financial statements of the charity for the year ended 31 December 2022, which are set out on pages Ioto 15. Respectlve responsibilltle5 of charity trustees and examlner The Trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 65 of the Charities Act (Northern Irelandl 2008 and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under applicable law and the Constitution and Government of the Presbyterian ChLJrch in Ireland (The Code), and is eliglble for Independent examlnatlon. It Is my responsibility to: examine the accounts under section 65 of the 2008 Act; 2. follow the procedures laid down in the general Direction5 given by the Charity Commi551on for Northern Ireland under sertion 6519llbl of the 2008 Att; and 3. to state whether particular matters have come to my attention. Basls of Independent Examinerfs report My examination was carried out In accordance wlth the gener31 Directions given by the Charity Commission for Northern Ireland. An exam Inatlon includes a review of the accounting records kept by the charity and a comparison of the financial statement5 presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeklng explanations from you as charity trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opSnlon Is given as to whether the financial statements present a "true and fair view" and the report is limited to those matters set out in the next statement. Award Winning Advice... HARTERED IRELAND 100 )19 FPMACCOUNTANT5 LIMITEry A•B GNOLPCOMPWIY Reg No.. N1022968 1 VAT Reg.. GB187449949 1 IE32838X FH WINIIER TAC4mpDwi FCA PAdd¥HrityF 5pArnH5 rtpabn9 FC4FA6FP.Foèig¥yc¢rM•thFI GaryDInyFf1P. MichJol FiiiolFfA.u4vryGIl FCCA Ithdlq 1k15 FCA. Miidryllcipirth FCACT4 9*)IWsbrtth1knssAt1mh thydcm
Fpm AN AAB GROUP COMPANY Independent Examinerfs statement In connection with my examination, no matter has come to my attention.. {al which gives me reasonable cause to believe that in any material respect the requi rements to keep accounting record5 in accordance with section 63 of the Charities Act (Northern Ireland) 2008 and the Code have not been met; and to prepare accounts which accord with the accounting records, comply with the accountlng requirements of section 68 of the Charltles Act (Northern Irela ndl 2008 and the Code and with the methods and principles of the Statement of Recommended Prattice.. Accounting and Reporting bv Charitles have not been met; or,. Ibl to whlch, In my opi nion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Lowry Grant FCCA For, and behalf of: FPM Accountants Limited Unit I, Building 10 Central Park Mallusk BT36 4FS th Dated 9 March 2023 www.fpmaab.com l infoLarfpmaab.com