Inde
endent Examlner's Re
Presb
erian Church
ort to the Chari
Trustees of Flna
h Lowe Memorial
I report on the accounts of the Church for the year ended 31 December 2023, whlch are set
out on the attached pages.
Res
ectlve res
onslbilitles of chari
trustees and examlner
As the charity's trustees, you are responsible for the preparation of the accounts in
accordance wtth 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 Commission
under section 65(9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basls of Inde
endent examlner's re
ort
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 Comm ission for Northern Ireland under section 65{9){b) of the Charities Act.
My examination included a r8view 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:
1. 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 Charities Act
4. That there is f urther information needed for a proper understanding of the accounts to be
reached.
Inda
Andant •xamln•r'• 8tat•m•nt
I have completed my examination and have no concerns in respect of the matters (1) to (4)
listed above and, in connection with following the Directions of the Charity Commission for
Northern Ireland, I have found no matters that require drawing to your attention.
Stua
Lynn FCCA
Chartered Certified Accountant
5 Springhill
Lisburn
BT28 3QE
10 May 2024