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
T**AC4mpDwi FCA PAdd¥HrityF
5pArnH5 rtpabn9 FC4FA6FP.Foèig¥y*c¢rM•thFI
GaryDI￿nyFf￿￿1P. MichJol FiiiolFfA.u4vryGI￿l FCCA
Ithdlq ￿1￿k1￿5 FCA. Mi*idryllcipirth FCACT4
9*)IWsbrtth1kn￿￿ssAt1mh￿ 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