INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GARDENMORE
PRESBYTERIAN CHURCH
A Congregation of The Presbyterian Church in Ireland
We report on the accounts of Gardenmore Presbyterian Church for the year
ended 31st December 2023, which are set out on pages 16 to 22.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible foi. the preparation of the accounts
in accordance with the Charities Act (Northern Ireland) 2008.
It is our responsibility to:
l. Examine the accounts under section 65 of the Charities Act
2. Follow the procedures laid down in the general Directions given by the
Commission under Section 65 (9)(b) of the Charities Act
3. State whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the
Charities Act and our examination was carried out iii accordance with the
general Directions given by the Charity Commission for Northern Ireland under
section 65(9)(b) of the Charities Act.
Our examination included a review of the accounting records l(ept by the charity
and a comparison of the accounts presented with those records, It also included
consideration of any unusual items or disclosures in the accounls and seel<ing
explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention
giving me cause to believe:
l. The accounting records were not kept in accordance with section 63 of
the Charities Act.
2. The accounts do not accord with those accounting records.
3. That the accounts 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
We have completed our examination and have no concerns in respect of the
matters [1) to [4) listed above and, in connection with following the Directions of
the Charity Commission for Northern Ireland, we have Found no matters that
require drawing to your attention.
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Signed:
Name:
MBS Chartered Accountants
Relevant Professional body: Institute of Chartered Accountants Ireland
Address:
3 High Street
LARNE
BT40 IJN
Date..
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