LEARMOUNf PARISH CHURCH
INDEPE1￿E1¥T EXAMANER'S REPORT TO THE MEMBERS OF THE SELE￿ VLSTRY
YEAR ENDED 31 DECEMBER 2•24
I ￿e￿rt ￿ the ofL£8rn)ounl P￿ISh Chu￿￿ for the w¢Thleil 31 D¢cemb¢r 2024. %thi¢h ¢ompri* the R• and P*ym¢n
Artoun( Stslemeni of Assrfs and Liabililies. arHI r¢lat¢d no*&
RMwdv¢ ￿p•￿￿1)ultIM ofthe Trnttts EiirnlDer
A5 the(h￿lty5 trusiees yju we rest￿Ls￿hlE forthe Jx¢iwBtion of the Ac￿1￿ntS in accnrdJn¢¢ with the Chan'ties Aci (Northern Ir¢iARdl 2008.
It 15 my les¥￿sIbilIty10'.
. examine the accounts underlledlL￿ 65 ofthe Charities Arl
. follow th¢ ￿￿edureS Loid down in theGcner41 DirKiion$ byth¢ c1rni￿lOp forNMkn Irtland ynder xltion
65(9Xbl of th¢ Charities
. sts(e whether pani¢ular matters hive Come m my otteniiom.
B•ds of IDd¢pt*dtht Ex*nbluer'J report
I have ¢xamincd yourchartty rcquirtd under 5eclion 65 of the CharilieJ Act and my examination was C￿rr￿d in accor
with the Genernl Direetiorn Biv¢n by th¢ Charity Commi55irM foT Northem Ireland under seciion 65{9Xb}of ihe Chariii¢s Act. Myexaminitton
Enc1￿ a review of tk JWMmtin8 rcwrd$ k¢pt by th¢ dwi'ty wnd 8 wmp•ri3M of the xcounts PTesen*d with ¢lw records. 11 also tncluded
a eonsidemion of any unusual items w disclosures in th¢ a¢¢wiw sttkin8 ¢xpl•rn¢it)ns from you as tru*e8 c4Jnc¢rninB any swh n￿tt￿$.
My rol¢ is to whetrKr•ny ￿￿terial mattm hove come to rny attention 8ivin8 me cwse to Wieve.,
l. accounting records were not kekx in a￿ord0￿c with Sert1￿ 63 of the Ch¥iti¢s Act.
2. That the accounts do nol accotd with those accounlin8 recordi.
3. the xeounts do Th)t¢omply with lh¢ •¢¢oyt)tin8 rquir¢m¢nts of th¢ Chariti¢s A¢1.
4. Thai there is further Infonnat￿Tr ￿eded for • proF¢r undenthnding of the accounts to ￿ reached.
ljdepoodeml Euml¥r'i StsterneDt
I have comple￿1 my exgminauM gnd hiv¢ in r¢spect of the matlers{l) 10 (41 Above in ¢onnKlion with followin8 th¢ dir¢c¢io
ofthe Chvity Commission for Northm Irelthl. I hive found no thit requir¢ drnwin8 ts) •M¢niiM.
May Thornp50n B.A.. F.C.A.
Ch8nered Acclwntsnt
128 Terrydoo KoAd
LIm•v￿Y
Co IA)ndonderry
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