whitehouse Presbyl&ianchurch WHITEHOUSE PRESBYfERIAN CHURCH A Congregation of the Presbyterian Church in Ireland {• WHITEHOUSE PRESBYTERIAN CHURCH FINANCIAL STATEMENTS For theyear ended 31 December 2023 Registered with the Charity Commission for Northern Ireland INIC104435}
whitehouse Pre5byleriancliui-ch WHITEHOUSE PRESBYTERIAN CHURCH A Congregation of the Presbyterian Church in Ireland TRUSTEES ANNUAL REPORT for the year ended 31 December 2023 INDEPENDENT EXAMINER'S REPORT Independent examiner's report to the charity trustee5 of Whitehouse Presbyterjan Church on thé accounts for the year ended 31 December 2023. I report on the accounts of Whitehouse Presbyterian Church for the year ended 31 December 2023, which are set out on pages 3 to 14. Respectlve responsibilltles of charlty trustees and examiner: 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 Charlties {Northern Ireland) Act 2008; follow the procedure5 laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9){b) of the Charities Act- Section 65(9)(b): . (9) The Commission may give such directions a5 it thinks appropriate with respect to the carrying out of an examination in pursuance of subsectlon (31(a). state whether particular matters have come to my attention. Basls of independent examiner's Statement I have examined your charity accounts as required under section 65 of the Charities Act and mv examination was carried out in accordance with general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b). The examination included a review of the accounting records kept bythe 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 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: That accounting records were not kept in accordance with the requirements of section 65 of the Charities Act. 2. That the accounts did not accord with those accounting records
whitehouse Presbyterianchurch 3. That 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 4. That there is further information needed for a proper understanding of the accounts to be ' reached Independent examiner's statement A decision wastaken bythe Trustees, based on guidance and advice received, that all Whitehouse Presbyterian Church Accounts should be produced on an accruals basis regardless of whether or not the gross income for the year exceeded £250,000, the threshold specified by the Charity Commission for reporting 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 2023 Church Accounts. I have completed my examination and have no concerns In respect of the matters (l) to (4) listed above and, in connection wlth following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Independent examlner 7)1 lan Murray FCCA lan Murray & Co. Ltd 27 Joymount, Carrickfergus, Dated: 22 February 2024