INDEPENDENT EXAMINEIYS REPORT TO THE TRUSTEES OF GREYsfoNE ROAD PRESBYfERIAN CHURCH I rcport on the accounts of Greystone Road Presbyterian Church for the year ended 31st Decembpr 2023.1 have examined the financial statements of the charity for the year ended 31 December 2023, which comprise the Statement of Finanaal Activities, the Statement of Assets & Liabilities, the Accounting Policies and the related notes. These financial statements have been prepared under the accountlng pollcie5 Set out therein. This report is made solely to the charity trustees as a body, in accordance with the Charities Act (Northern Ireland) 2008. My work ha5 been undertaken so that I might compile the financial statements that I have been engaged to compile, report to the charrtls Board of Trustees that I have done so, and State those matters that I have agreed to state to them in thls report and for no other purpose. To the fullest e(ent permitked by law I do not accept or assume responsibility to anyone other than the charity and the charitvs Board of Trustees. as a body. for my work, or for this report. Respectlve responsibillties of tharity trustees and examiner As the chariws trustees you are responsible for the preparation of the Trustee's report and the financial statements in accordance with the applicable law and Accounting Standards (UK and Ireland). The charitytrustees consider that an independent examination rather than an audit is required this year underthe Charities Act (Northem Ireland) 21)08. It Is my responsibility to= examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Commission under section 65(9)(bl of the Charities Act state whether particular matters have come to my attention in the course of my examination work that suggest: (i) material expenditure or action appears not to be in accordance with the charitvs trust. (li) information or explanation l am entitled to under the Regulations has not been afforded to me: (ill) information contained in the financial statements is materially inconsistent with the Trustee's report for the year. Basls of independent examlnerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Dirertions given by the Charity Commission for Northern Ireland under settion 65(9){b) of the Charities Act. My examination induded a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosur@s in the accounts. and EepkinE pxplanations from you as charity trustees concerning any such matters. My role is to state whether any material maners have come to my aztentlon gmng 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 accounts do not comply with the accounting requirements of the Charities Att, io
INDEPENDEpif EXAMINERS REPORTTO THE TRusfEE5 OF GREYSTONE ROAD PRESBYfERIAN CHURQI 4. That there is further information needed for a proper understanding of the accounts to be reached. The procedures undertaken do not provide all the evldence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements. Independent Examinerfs Statement I have completed my examination and have no concerns in respect of the matters {1) 10 (4) listed above and, in connectlon wlth following the Directions of the Charity Commission for Northern Ireland, I have found no matters which: - give me reasonable to cause to believe that in any material respect the requirements to keep proper accounting records and to prepare accounts which accord with the accounting records and are in accordance with the methods and principles set out in the Charities 50RP have noi been met; or require that attention should be drawn in order to enable a proper understanding of the financial statements to be reached Celine Corrigan, Fellow of the Institute of arter d Accountsnts Ireland Independent Examiner Corrigan CA Limited 24 Greystone Road Antrim BT412QN 30 April 2024 li