ROSEMARY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Independent Examinerfs Report for the year ended 31 December 2023 Reglstered Charity in Northern Ireland NIC 104448
Iii(Ii)i)(Iii(l¢iiil oxiiiiiliii)r'N roport to tIIo Ghnrlty tru8t008 of Rosomary 11111111 1111 I Iliii 111;(1111 Iiilii i)f Iliii (;Iiiiri;Ii f(Ir Iliii y(Inr on(Jod 31 Docombor 2023, whlch aro 8Qt Ilu#i)¢iallvts ru#i)oiidllillllluN of olinrlly IrudtQ08 Dnd oxamlnor Ali Iliii Ill1111 Ily'ii li Iiiiliiiiii y(111 iir(I riiiii)()Iiiill)l(I for llio propc?rallon of tho accounts In accordance IIMiiiiiliiii11 Iii IlUL(Iiiiilii 1111(Jnr Iiocllon 05 of Iho Charltlos Act. fnlli)w Iliii Iirocii(Jiir()ii Inld down In Iho gonor81 Dlrocllon8 glven by the Commlsslon Ilaii aii{O)(l)) of Ilio Chorlllo8 Act, l(Il() wli()Iliiir [)Iirllciiliir matlorB havo come lo my attentlon. Bn•lff ol Indopondont oxnmlnor'8 roport I Iiiivo oxiiinlnod your clinrlly account8 a8 requlred undor Sectlon 65 of the Charitles Act and Iny oxomlniillon wn8 carrlod out In accordance wlth Ihe general Dlr8Ctlon8 glven by the Charity Coinin18ulon for Norlhorn Iroland undor 8ectlon 65(9)(b) of the Charltles Act. My oxninlnAllon Includod n rovlow of Ihe accountlng records kept by the charity and a compnrl8on ol Ilio occount8 proBontod wllh those records. It also Included consideration of ony unu8unl Ilom6 or dl8clogur08 In Iho accounts, and Seeklng explanatlons from you as cliorlly trug1008 concornlng ony 8uch matter8. My rolo1810 8lolo wholhor ony matorlal matters have corne to my attention glvlng me cause lo bollovo: Thal accounllng rocord8 were not kept In accordance wlth sectlon 63 of the Charities Acl, Thal tho accoun18 do not accord wlth those accountlng records. That tho accounts do not comply wlth the accountlng requirements of the Charities Act. Thal thoro18 furlhor Infomiatlon needed for a proper understandlng of the account to roachod. Indopondont oxamlnorf8 6tatornont I havo complolod my oxamlnatlon and have no concerns In respect of the matters (1) to (4) 118tod abovo and, In connoctlon wlth followlng the Dlrectlons of the Charity Commisslon for Northorn Iroland, I havo found no matler8 that requlre drawing to your attention. Namo: Wendy Thompson Instltute of Chartered Accountants In Ireland Rolovanl prof0881onal quallflcallon or body; Addr088: 25 Cardy Road, Greyabbey, NevADwnards, County Down. BT22 2LT 15th February 2024 DBto: