QUAUFIED INDEPENDEKf EXAMINERS REPORT TO THE TRUSTEES OF St. ANDREWS CONGREGATION of the PRES8YfERIAN CHURCH IN IRELAND I report on the accounts of St Andrevs Presbyterian Church for the year ended 31st December 2024, which are set out on pages 23 to 40. Respectlve responsibilities of charity trustees and examiner As the charit¢s trustees you are responsible for the preparation of the accounts in accordance with the Charities Att (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Att follow the procedures laid down In the general Directions given by the Commission under section 65{91(b) of the Charitles Act state whether particular matters have come to my attentlon. Basls of Independent examinerfs report I have examined your charity accounts as required under settion 65 of the Charlties Act and my examination was carried out in accordance with the general Direttions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and 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: 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 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. 21
QUALIFIED INDEPENDEMf EXAMINERS REPORTTO ThE TRUSTEES OF 5t. ANDREWS CONGREGATION of the PRESBYTERIAN CHURCH IN IRELAND (convd) Independent examlnerfs Ststsment I have completed my examination and have no COnrn5 in respett of the matters (l) to (4) listed above and, in connettion with following the Direttions of the Charity Commission for Northern Ireland. I have found no matters that require drawin8 to your attention. Name.. Joanne Sloan Relevant professional body: Chartered Accountants Ireland Address: 63 Killaire Park Bangor BT19 IEJ Date: 22nd February 2025 22