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Presbyteryan
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF 2° AND 3®° RATHFRILAND CONGREGATION
OF THE PRESBYTERIAN CHURCH IN IRELAND
| report on the accounts ofthe charity for the year ended 31st December 2025 which are set out on pages 12 to 18.
Respective responsibilities of Trustees and Examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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e examine the accounts under section 65 of the Charities Act;
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¢ follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
¢ state whether particular matters have come to my attention.
Basis of Independent Examiner's report
| have examined your charity accounts as required under section 65 of the Charities Act and 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 charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
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Independent examiner's statement
| have completed my 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, | have found no matters that require drawing to your attention.
B. Magennis FCCA FCA
For and behalf of $.M. Vint & Co Chartered Certified Accountants & Registered Auditors
8 Newry Road Banbridge BT32 3HN
23" April 2026