INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF
DOWNSHIRE ROAD PRESBYTERIAN CHURCH
A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of the above Charity for the year ended 31 December 2025
Respective responsibilities of trustees and examiner.
As the charity trustees of the Downshire Road Presbyterian Church you are responsible for the preparation
of the accounts in accordance with the requirements of the Charities Act 2011. You have considered that an
audit is not required forthis year under section 65(2) ofthe Charities Act (Northern Ireland) 2008 (the Charities
Act) and that independent examination by a suitably qualified person is appropriate.
I can confirm that l am qualified to undertake the independent examination because l am a registered member
of Chartered Accounts Ireland.
It is my responsibility to:
examine these accounts under section 65 of t,le Charities Act (Northern Ireland) 2008.
follow the prO￿dureS laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65(9)(b) of the Charities Act.
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission
for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included 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 disclosures in the accounts and seeking explanations
from you as trustees concerning such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and
consequently no opinion is given whether the accounts present a "true and fair view" and the report is limited
to those matters set out in the next statement,
Independent examiner's statement
I have completed my examination following the Directions of the Charity Commission for Northern Ireland. I
can confirm that no matter has come to my attention 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 to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the Charities Act 2008 have not been met, and that no further information is required to
enable a proper understanding of the accounts to be reached.
My work has been undertaken on a voluntary basis and no fee shall be raised to the charity for my
examination,
Colin R Berry
Chartered Accounts Ireland
4 Moorlands Court
Old Manse Road
Banbridge
BT32 4QN
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