QUALIFIED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF St. ANDREWS CONGREGATION of the PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of St Andrew's Pre5byterlan Church for the year ended 31st December 2023, which are set out on pages 22 to 39. Respectlve responslbllitles of charity trustees and examlner As the charIt5 trustees you are responsible for the preparation of the accounts in accordance with the Charities Art {Northern Ireland) 2008. It 15 my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the 8eneral Dlrections glven by the Commisslon under section 65{9)(b) of the Charities Act state whether particular matters have come to my attention. Basls of Independent examlnerfs report I have examlned your charlty accounts as required under section 65 of the Charlties Att and my examinatlon was carried out in accordance with the general Dlrectlons given by the Charity Commisslon for Northern Ireland under Section 6519)Ib) of the Charitles Act. My examination included a review of the accountln8 records kept by the charlty and a comparlson of the accounts presented wlth those records. It also included consideration of any unusual Items or dlsclosure5 In the accounts and seeklng explanations from you as charity trustee5 concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to belleve: l. That accountlng 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 Art 4. That there Is further information needed for a proper understanding of the accounts to be reached. 20
QUALIFIED INDEPENDENT EXAMINERS REPORT TO THE TRusfEES OF St. ANDRWS CONGREGATION of the PRES8YfERIAN CHURCH IN IRELAND (convd) Independent examlnerfs statement I have completed my examination and have no concerns in respect of the matters (l} to (4) listed above and, in connection wlth followin8 the Direttions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Name: Joanne Sloan Relevant professional body: Chartered Accountants Ireland Address: 63 Killalre Park Bangor BT19 IEJ Date". 27th February 2024 21