whitehouse Presbylerfanchurch WHITEHOUSE PRESBYTERIAN CHURCH A Congregatlon of t1 Presbyterlan Church In Ireland TRUSTEES A14NUAL REPORT for the year ended 31 Oecember 2022 INDEPENDENT EXAMINER'S REPORT Independent exarnlner'5 report to the tharlty trtee$ of Whitehouse Pre5byterfan Church on the accounts for the year ended 310ecember 2022. report on the accounts of Whitehouse Presbyterian Church for the year ended 31 December 2022, which aFe set out on pages 3 to 14. Respectlve responslbintles ol charity trustees and examlner: The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of section 65 of the Charities (Northern Ireland) Act 2008. Having satisfied myself that the charity is not subject to audit under the Charities Act, and is eligible for independent examination, it is my responsibility to: examine the accounts under section 65 of the Charities (Northern Ireland) Act 2008. follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65191Ib) of the Charlties Act- Section 6519)(b): . (9) The Commission may give such directions as it thinks appropriate with respect to the carrying out of an examination in pursuance of subsection (31(a). state whether particular matters have come to my attention. Basis of Independent examlner's statement I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with general Directlons 8iven by the Charity Commission for Northern Ireland under section 65(9)(b). 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 includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you a5 charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention 8iving me cause to believe that: accountin8 records were not kept in accordance with the requirements of section 65 of the Charities Act. 2. the accounts did not accord with those accountlng records
whitehouse Pre5byFerionchurth the accounts did not comply with the accounting requirements of section 65 and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland there is further information needed for a proper understanding of the accounts to be reached Independent exarnlner's statement Although the Charitys gross income for 2022 did not exceed £250.000, the threshold specified by the Charity Commission for reporting on an accruals basis, a decision was taken by the Trustees, based on guidance and advice received, that the 2022 Whitehouse Presbyterlan Church Accounts should continue to be produced on an accruals basis. A consequence of this is your examiner must be a member of a listed body. I can confirm l am a registered member of The Association of Chartered Certified Accountants, which is one of the listed bodies, and that l am qualified to undertake the examination of the 2022 Church Accounts. I have completed my examination and have no concerns in respect of the matters11) to {4 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawln8 to your attention. Independent examiner lan Murray FCCA lan Murray & Co. Ltd 27 Joymount. Carrlckfergus. Dated: 14 February 2023