2023-12-31-annual-return

an INDEPENDENT EXAMINERS REPORT TO THE TRusfEES OF CASTLEREAGH PRESBYTERIAN CHURCH I report on the financlal statements of Castlereagh Presbyterian Church (or"the charity") for the ffinanclal year ended 31 December 2023, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. Respectlve responsibillties of trustees and examlner As the charity trustees you are responsible for the preparation of the accounts In accordance wlth the terms of the Charities Act (Northern Ireland) 2008 as amended by the Charlties Act {Northern Ireland) 2022 where applicable. Having satisfied myself that the chartty is not subject to audit under charity law, and is eligible for independent examination, It Is my responslblllty to: examine the accounts under sertion 65 of the Charities Att (Northem Ireland) 2008 ('the Charitles Att,) as amended by the Charities Act {Northem Ireland) 2022 Whe￿ appli¢able,' follow the procedures laid down in the general Direttions given by the Charity Commission for Northern Ireland under section 65(9}(b) of the Charities Act,. and state whether particular matters have come to my attentlon. Basis of independent examlner's report I have examined the charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordantr with the general Directions given by the Chartty Commission for Northern Ireland under section 65(9)(b) of the Charlties Act. The examination included a review 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 aCCo￿ntS and seeking explanations from you as charity trustees conceming any such matters. An independent examination does not involve gathering all the eviden￿ that would be required in an audit and consequently does not cover all the matters that an auditor considers in givlng their opinion on the accounts. The planning and condutt of an audit go beyond the limited assuran￿ that an independent examinatlon can provide Consequentlyy I express no opSnion as to whether the accounts present a 'true and fair view, and my report is limlted to those speclfic matters set out in the Independent examiner's statement. My role is to state whether any material matters have come to my attention giving me reasonable cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charlties Act {Northern Ireland) 2008 s amended by the Charities Act {Northern Ireland) 2022 where applicable; 2. That the accounts do not accord with those accounting record5; 3. That the accounts do not comply with the accountrng requlrements or methods and principles of the Statement of Recommended Prattl￿. Accounting and Reporting by CharTties applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ereland (FRS 102); and 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examlner's statsment have completed my examination and have no concerns In respect of the matters [1) to (4) listed above and in connertion with following the Directlons of the Charlty Commission for Northern Ireland, I have found no matters that require drawiTrg to your attention. Mr Jonathan McNeill For and on behalf of PGR Chartered Accountants Unit 2 Channel Wharf 21 Old Channel Road Belfast, Co. Antrim BT3 9DE Date: 0910912024