Independent examinerf5 report to the trustees of Hlgh Street Antrim Congregation Of The Presbyterian Church in Ireland I report on the accounts of High Street Antrim Congreg3tlon of the Presbyterlan Church in Ireland, for the year ended 315t December 2023. which are set out on page5 10 to 16.1 have examined the financial statements ofthe charity for the year ended 31 December 2023, which comprise the Statement of Financial Activities, the Balance Sheet, the Accounting Policies and the related notes. These financi31 statements have been prepared under the accounting policies 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 has been undert3kÈn so that I might compile the financial statements that I have been engaged to compile, report to the charltvs Board of Trustee5 that I have done so. and state those matters that I have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law I do not accept or assume responsibilityto anyone other than the charity and the charitvs Board of Trustees, as a body, for my work. or for this report. Respertive responslbillties of tharlty trustees and examiner As the charitrfs trustees you are responsible for the preparation of the Trugtee's report and the financial statements in ac¢nrd3nce with the applicable law and Accounting Standards (UK and Irelandl. The charity trustee5 consider that an independent examination rather than an audlt is required thi5 year under the Charities Act (Northern Irelandl 2008_ It is My responsibility to: examine the accounts under secrion 65 ufthe Charities Art foll¢)w the procedures13id down in the general Directions given by the Cornmission under section 65{91{bl of the Charltie5 Act state whether particular matters have come to my attention in the course of my examination work that suggest: (j} material expenditure or artion appears not to be in accordance wtth the charlvs lill iiiformation or explanation l am entitled to under the Regulation5 ha5 not been fforded to me; {iill information contained In the tinancial statements 15 materially inconslstent with the Trustee's reportfor the year. Ba515 of Independent examinerfs report I have examined your charity accounts as required under section 65 of the Charitles Act and my examination wa5 carried out in accordance wÈth the general Dii ections given by the Charity Comm155ion for Northern Ireland under sertion 6519)Ibl of the CharÉties Art. My examlnation included a revlew of the accounting records kepi by ihe charÈty and a comparison ol the accouiits presented with those record5. It also Included consideration of any unusu31 item5 or disclosures In the accounts. and seeking explanations from you as charity trustees concerning any suth matters.
My role Is to state whether any material matters have come to my attention grving me Cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charitles Act, 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements ofthe Charities Art. 4. That there is further informatlon needed for a proper understanding of the accounts tobe rÈached. The procedures undertaken do not provide all the evidence 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 matters11) to14) and. in connection with following the Direction5 of the Charity commi10n for Northern Ireland, I have found no matters which: give me reasonable to cause to believe that in any material respect the requirement5 to keep proper accounting records and to prepare accDurits whtch accord with the atcounting records and are in accordance with the methods and principles set out in the Charities SORP have not been met. or require that attention should be drawn in order to enable a proper understanding of thg. finsEnciél statements to be reached. s CeliriE Corrigan, FGA Fellow of the Institute of Charter ountant5 Ireland Independent Examiner Corrigan CA Limited 24 Greystone Road Antrim BTII 20N 28 May 2024