Fpm
BeWast
I.3￿￿￿￿eeL
8ell
D￿11￿..
UD115B. Fiwol Fay.
sA]e￿ krk
BIlbrIgg￿.
Cooublkn. K32 NY57
Mallu
Wew.
DroMa￿DeMI1.
ThèOuay5.
NQwry.
ward NO￿¢.
Rtsw,
cen1￿1 Pai
MlllbJsk fl¢,
Nèvrtoyfflthbey.
CoAnltlnL BT364FS
Td.. 02890E3 0801
BT146
CoTh¥on¢.
BT116AP
TeL' 02e 8m 0400
T*0289024 3￿1
Tek01￿35
Td: m30261ffi0
AN AAB GROUP COMPANY
www.fpmaab.com l info@fpmaab.com
West Kirk Presbyterian Church
Independent Examiner's Report to theTrustees of
West Kirk Presbyterian Church Congregation
I report on the accounts of the charlty for the year ended 31 December 2023 which are set
out on pages 10 to 15.
Respective responslbllities of the Trustees and Independent Examlner
The Trustees are responsible for the presentation of the accounts. The Trustees conslder that
an audit is not required for this year under section 65 of the Charitles (Northern Ireland) 2008
(the 2008 Act) and that an independent examination is needed.
Having satisfied myself that the company is not subject to audit under applicable law and
the Constitution and Government of the Presbyterian Church in Ireland (The Code), and is
eligible for independent examination, it is my responsibi lity to..
examine the accounts under section 65 of the 2008 Act;
to follow the procedures laid down in the general Directions glven by the Charlty
Commission under section 65 of the 2008 Act; and
to state whether particular matters have come to our attention
Basls of Independent examiner's report
My examlnatlon was carried out in accordance wlth the general Directlons given by the Charlty
Commission. An examination includes a review of the accounting records kept by the charlty
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 concernlng 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
In connection with our examination, no matter has come to my attention:
(l) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records 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
accounting requirements of section 68 of the Charities Art (Northern Ireland) 2008
and the Code and with the methods and principles of the Statement of Recommended
Practice: Accounting and Reporting by Charities have not been met. or
Award Winning Advice...
CHARTERED
ACCOUNTANT5
IRELAND
100
2DI9
FPMACCOVNTANTS LID,MIIM GROUPCOMP
NI KLY Ku". 022908 I VATKw.'oB IJ74199491 IE3283621FH
INtQER
WINNER
W1N1￿ER
PAI￿R￿ lerweC4rybellFCA, P4dtyHWF
FcAFAbRF.F￿llkl[C￿FcI,
FcAPIP,h1th￿IF￿tlèIIFC4L￿￿VG1a￿lFCC1,
NlchelkHth*￿¢KI,Md1o[rWNkL¢rntyiFcACtA
MÉcroHS.. KawcLwliwFC&RWn¢￿d ￿kKell￿1,
EtendDolthieFfAChBr4R￿FC￿AS￿kT￿M1SA¢A
Tthrtr
rItt￿Y￿¥
FPMAr¢tyJrt•tsUd1r￿FP￿At[wI￿￿SIk￿lIn¢lldJ[eParfOrthtrFphIL￿￿Wj￿￿dBSF￿.lnAl￿￿￿￿￿fflY.
InLltandkeiMd tyCbart4T¢dknurt*1r￿n

Fpm
AN AAB GROUP COMPANY
(2) to which, in our opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Unit I, Building 10
Central Park
Mallusk
Co Antrim
BT36 4FS
Lowry Grant (FCCA)
FPM Accountants Limited
Independent examiner
Date:
20Z
VWN.fwnaab.com l info@fpmaab.com