an
CASTLEREAGH PRESBYfERIAN CHURCH
a Congregation of The Presbytertan Church In Ireland
INDEPENDENT EXAMINERS REPORT
I report on the financial 5tstements of Castlereagh Presbyteriaft Church lor.the charlty-) ft>r the financlal year ended
31 December 2019, whÈch o)mprise the Statement of Financsal Activities, the Balance Sheet and the related notes.
Respectlvé re$ponsibilities of dbrectors and examiner
As the charity tnJstees you ère responslble for the preparatlon of the accounts Trn accordance with the terms of the
Charltles Act (Northern [￿land) 2008 as amended by the Charlties Act (Northern Ireland) 2022 where appllcable.
Having satisfied myself that the charity is not subject trj audit under charlty law, and is eligible for independent
examination, it is my re5ponslblllty to..
exarnine the accoLJnts under sectlon 65 of the Charities Act [Northem Ireland) 2008 Cthe Chariues Act) as
amended by the Charities Act (Northern Ireland) 2022 where applicable.
follow the prO￿dureS lald down in the general Dirertions given by the Charity Commlsslon for Northern Ireland
under section 65(9llbl of the Charities Act. and
state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examlned the charity accounts as required Ltnder section 6S of the Charlties Act and my exarFiination was
carrled out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
Section 65(9)Ib) of the Charities Art.
Tlie exaii)ii)alitsii illLltJded d review L)f thè K4CWUnting records keyl by the Lh<irity allLI a LUtTiparisuii of tlie acci)UTEts
p￿sented with those records. It also included conslderntion tsf any unusual Items or disclosures in the accounts and
seeking explanatlons frorn you as charlty trustees Con￿rnIng any such matters.
An independent examination does not involve gathering all thè evidence that would be required in an audlt and
consequently does not cover all the matters that an audStor considers in giving thelr opSnlon on the accounts. The
planning and conduct of an audit go beyond the limited assurance that an independent examinatitrn cèn provide.
Consequently, I expre55 no oplnlon as tc> whether the accounts present a 'true and fair view, and my report Is limited
to those speclfic matters set out in the independent examiner's statement.
My role is to state whether any rbiaterSal matters have come to my attention giving me reasonable cause to believe..
l. That accounting record5 We￿ not kept in accordan￿ with section 63 of the Charltfts Act (Ntsrthern Ireland) 2008
45 amended by thè Charities Act (Northem Ireland) 2022 where applicable,.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not cornply with the accounting requi￿rnents or rnethods and prlnciples of the Statèment of
Recommended Practbce- Acco*Jnting and ReportSng by Charits'es applicable to charities preparin9 thelr accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 102),. and
4. That there is fiJrther information needed for a proper understanding of the accounts to be reached.
Independent examiner's ststement
I have completed my èxaminatlon and have no concerns Fn tsspÈrt of the matters (l) to (41115ted above and, In
connectlorF With followlng the Direction5 of the Charity Commisslon for Northern Ireland, I have found no matters that
qulre drawing to your attention.
Mr. Peter Greene
For and on behalf of
PGR Chartered Accountants
Unit 2 Channel Wharf
21 Old Channel Road
Belfa5t,Co.Antrim
BT3 9DE
Dated..