an
FINAGHY LOWE MEMORIAL PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
INDEpENDE￿r EXAMINER'S REPORTTO THE CHARITYTRUSTEES OF FINAGHY LOWE
MEMORIAL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of the Church for the year ended 31 December 2024, which are set
out on pages 13 to 24.
Res
ective res
onsibilitles of charlt trustees and examlner
As the charit¢s 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 Commission
under section 65{9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basis of Inde
endent examinerfs re
ort
I have examined your charity accounts as required under section 65 of the Charlties Att and
my examination was carried out in accordance with the general Directions given by the
Charity Commission for Northern Ireland under section 65{9)(b} of the Charities Act.
My examination included a review of the accountin8 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 explanatlons 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 Charities Act
4. That there is further information needed for a proper understanding of the accounts to
be reached.
Inde
endent examinerfs statement
I have completed my examination and have no concerns in respect of the matters (l) 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
ynn
CA
arter
d Certifie
13 March
5 Springhill
Lisburn
BT28 3QE
Accountant
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