Independeiit LRaminer's Iteport tu the Trustees 01-
Fii-st Holvivovd Presb}'terian Chiirih
l i'epoit on the accoiinls, of the chai'ity foi. the yeai. eiidLd 11 Deceiiibei- 20?3. which al'e SLI oiil on pages fifieeii (o
twenty Ihi'¢e.
Respectii'c respoiisibilities of cli14 I'ity. ti'iistec5 nd ex4iniinei'
.4s tl)e chai'iry's ri'iistees yoii al'e I'Lspoiisible toi. thL pi'epai'dlioii ol- tlie acLoiiiits li) dcLurdaii¢e witl) tl)L i'eqiiiren)eiifs oj.
the Cl)ariiies Act {Nai'ihei'n Ireland) ?008.
It ig Iny respon%iblily to..
exdinine tlie aLLoulli.s undri. SLLlii)11 65 of IliL Cliariliets ALI
follow Ilie i)i'oceJLlILS 14iid d()ii'i) iii Il)L' geneial L)ii-eili()IiA givLn by th¥ Cliai-ily C.oiiii)ii981111) foi. NiirthLI-n
Irelaii(l iindLI' Section 6$19)Ib) of Il)e C.l)aritiL'5 Act
sliile wheiliei. i)<?i'liLiill¢ I. m4iliClS I)(IiJc coiiie to Illy ¢i11ention.
Basis of the independenl eiaminer's rei)oi-I
I liave exan)iiied youi. cl)ai'il)' accouiiis as i'eqiiii'ed undei. Scciioii C)5 of Ilie Cliarilies ACL ai)d Iiiy exiL iiiiiiaiioii was
cii'ried out in accoi'dance witli Ilie g?eiiei'al Direction8 givei) l)y IIIL C"Iiii'ily C"oiiii)ii%sioii foi- Noi'il)ern li'elai)d undei.
section 65{9)0)) of Ilie Cl)ai'itibb ALI. 'I'lie Lxaiiiini¢ lion IncliidLd d i-ei'iem. of the <lLLuiinlingJ I'CL()Icls kepi l)y rl)e cliai'ity
,Ind 1¢ compai'isoii ot the iiccniinlb pi'e%eiitL(I will) Iliotse reL()rcl%. It cilsi) inLliiclLd ¢()iisiilei'¢1ll()ii of i)ny iinii%ii<11 iieins oi.
disclosiires iii Ilie aLcoiii)1%, i)nd tseekin&N explclllcltion% Iroii) yoll 1115 Lliarity li-Li4lecs LC)IIL¢I'iJinuy .?Ily SLILli ln4iltci.%.
My role is lo state ￿..1}ell]er aiiy nic?lei'ial Iiiallci's l)¥lve coine lo Iny ciiieiilion givinbj Ine Ci)11.4e (o beliciic..
That accounliiig records ￿pere noi kei)l iii <iccoidance ll'illi Seclioi) l)l of Ilic Lhai'itie% Act
That tlie aLcouiIIs (lo iiot accoi'd ii'itli 11105e dccoiiiitillb? I'ecords
That the accouiit% do i)ot Lotnply witli the a¢LOlllltii)g reqiiireiiieiil% ()f tlic Cliariiies Act
That Iliere 18 further ii)forniatioii Iiee(led for u i)I'opei' liiiiler.stciiidin&T of tli¥ acL'oiint.% lo be r¢aLhe(l.
liidependent eX8inlJier'i+ Statement
Siii¢¢ yo)ui' chai'ily's 01-oss ii)come exeeeded L2.50,000 yoiii. exciiiiiiiei. i)iusl be a m¢mbLI' of a listed budy. l Laii coiifii'm
that l ain qiialified to ui)dei'laku the exai)iiiiatioii becaiise l ain d IIILimbei' ol- Cl)aitci'e(l AcLoiinlaiil% Ii'¢ldnil M,liicli is oiie
ot the liste(I bodiLs.
I l)ave ioinpleled my exaininalioii aiid have t)0 Lonceims iii rcsi)eLt ot tliv mattci'% {} I ro (4) lislLd abovL aiid. iii
Lonneutioii Iviih folloii'ing Ihc DireLlioiis ot. Ilie C.liariry Coi)Iiiiissioii loi. Nortlieri) Ii'elaiicl. I l)diFc toiin(I i)0 iiiallerb tliai
require di'awing lo youi. atlentii)n.
ALLoiintants li'elaiid
Lllvetyn l-lowai'd Limit¢cl
Chartered Aecoiinlcint£
169a Upper NewtOllryl¢ll'ds Road
Belfast
BT4 3HZ
Dale..
Pagc 14