INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF WHITEHEAD CONGREGATION OF
THE PRESBYTERIAN CHURCH IN IRELAND
I report on the account5 of the Charity for the year ended 31" December 2022, which are set out on pages 11 to 16.
Respective responsibilities of Trustee5 and Examiner
The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required
for this year under sectiL7n 6519llbl of the Charities Act (Northern Ireland) 2008 and that an independent examination
is needed. The charity's gross income did not exceed £250,000 and l am qualified to undertake the examination being
a qualified Chartered Accountant.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, it is my responsibility to:
examine the accounts under section 65 of the Charities Act;
lill to follow the procedures laid down in the general Directions given by the Charity Commission under section
6519llbl of the Charities Act; and
liiil to state whether particular matters have come to my attention.
8asls of independent examlner's report
My examination was carried out in accordance with the general Directions given by the Charities Commission. An
examination includes 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 di5closure5 in the accounts, and
seeking explanations from you a5 trustees concerning any such matters. The procedures undertaken do not provide
11 the evidence that would be required In an audit and consequently no opinion is given a5 to whether the accounts
present a 'true and fair view, and the report is Ilmited to those matters set out in the next statement.
Independent examiner's statement
In connection with my examination, no other matter except that referred to in the previous paragraph has come to
my attention:
lal which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act,. and
lill to prepare accounts which accord with the accounting records, comply with the accounting requirements
of the Charities Act and with the methods and principles of the Staternent of Recommended Practice..
Accountin8 and Reporting by Charitie5,'
have not been met or
Ibl to whlch, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts
to be reached.
Michael J Crooks
Chartered Accountant
Falconer Stewart
248 Upper Newtownards Road
Belfast
BT4 3EU
th
Dated.. 30 October 2023.
FALCONER STEWAKT