an
GILNAHIRK CONGREGATION OF THE PRESBYTERIAN CHURCH IN
IRELAND
Independent Examiner's Report
for the year ended 31 December 2023
Registered Charity in Northern Ireland {NIC104474)

an
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GILNAHIRK CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
TO THE TRUSTEES OF GILNAHIRK PRESBYTERIAN CHURCH
I report on the accounts for the church for the year ended 31 December 2023, which are set out in the
Charity Accounts.
Respective responsibilities of the Congregation's Charity Trustees and Independent Examiner
As the Charity Trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Irelandl 2008,
It is my responsibility to:
examine the accounts under section 65 of the Charitie5 Act;
follow the procedures laid down in the General Directions given by the Charity Commission
under section 65191{bl of the Charities Act;
state whether particular matters have come to my attention.
Basis of Independent Examiner's report
I have examined the church accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with the General Directions given by the Charity Commission
for Northern Ireland under section 65191{bl of the Charities Act.
My examination included a review of the accounting record5 kept by the church and a comparison of
the accounts presented with those records. It also included consideration of any unusual items or
disclosures in the accounts, and seeking explanations from you as the Congregation's Charity Trustees
concerning any such matters.
My role is to state whether any materia5 matters have come to my attention giving me cause to believe..
l. That accounting records were not kept in accordance with section 63 of the Charities Act;
2. That the accounts do not accord with those accounting records,.
3. That the account5 do not comply with the accounting requirements of the Charities Act;
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent Examiner's statement
I have completed my examination and have no concerns in respect of the matters111 to141 listed above
and, in connection with following the General Directions of the Charity Commission for Northern
Ireland, I have found no matters that require drawing to your attention.
Name: John Cummings FCA
Address: 15 Moyne Park, Belf3St, BT5 7QT
Date.. 2 October 2024