an INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DRUMGOOLANDCONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 31st December 2023 which are set out on pages 12 to 17. 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: examine the accounts under section 65 of the Charities Act; followthe procedures laid down in thegeneral Directions given by the Charitycommission for Northern Ireland under section 6519}{b) of the Charltles Act; and state whether particular matters have come to my attention. Basls of Independent Examlner's Report I have examined your charity accounts a5 required under section 65 of the Charities Act and my examination was carried out in accordance with the general Dlrections given by the Charity Commission for Northern Ireland under settion 65(9)Ib} of the Charities Art. 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 ordisclosures in the account5 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: l. That accounting records were not kept in accordance with sertion 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Att 4. That there is further inforrnation needed fora proper understanding of the accounts to be reached. 10
an Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to14) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. B. Magennls FCCA FCA For and behalf of S.M. Wint & Co Chartered Certified Accountants & Registered Audltors 8 Newry Road Banbridge BT32 3HN Date Z&Z* 11