Donacloney Congregation of the Presbyterian Church in Ireland Independent Examiner's Report To The Members Year Ended 31 December 2022 We report on the accounts of the charrty for the year ended 31 December 2022 which are set out on pages 11 to 16. RESPEcfivE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 6511) of the Charities Act INorthern Ireland) 2008 and that an independent examination is needed. Having sat15fied ourselves that the charity is not subject to audit under charity law, and is eligible for independent examination, it 15 our responsibility to: lil examine the accounts under section 65 of the Charities Act,. follow the procedures laid down in the general Directions given by the Charity Commlssion 1111 for Northern Ireland under 5ectlon 6519llbl of the Charitles Act; liill to state whether particular matter5 have come to our attention. BASIS OF INOEPENDENT EXAMINER'S REPORT Our examlnation wa5 carried out in accordance with the general Directions 8iven by the Charity Commission, An examination Includes a revlew of the accountln8 records kept by the charity and a ¢ompari50n of the accounts presented with those records. It also includes conslderation of any unusual item5 or dlsclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedure5 undertaken do not provide all the eviderbce that would be requlred In an audit and consequently no oplnion is glven as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. We have examlned your charlty accounts as requlred under sectlon 65 of the Charitles Act and our examlnatlon was carried out in accordance wlth the general Dlrectlons glven by the Charity Comm155ion for Northern Ireland under section 6519llbl of the Charities Act. The examlnatlon Included a review of the accounting records kept by the charity and a comparison of the accounts presents with those records. It also included a consideratlon of any unusual Items or dlsclosures in the accounts, and seeking explanations from you as charfty trustees concerning any such matters. Our role Is to State whether any rnaterjal matters have come to our attention givlng us cause to believe: l That accountlng records were not kept In accordance wlth sectlon 63 of the Charlties Act (Northern Ireland) 2008,. 2 That the accounts do not accord with those accounting records,. 3 That the accounts do not comply with the accounting requirements of section 68 of the Charities Act (Northern Ireland) 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland,. 4 That there 15 further information needed for o proper understanding of the accounts to be reached. Page 8
Oonacloney Congregation of the Presbyterian Church in Ireland Independent Examiner's Report To The Members Year Ended 31 December 2022 INDEPENDENT EXAMINER'S STATEMENT We can conflrm that we are qualified to undertake the examination because we are a registered member of Chartered Accountants Ireland, which is one of the listed bodies. We have completed our examination and have no concern5 In respect of the matters111 to141 listed above and, in connectlon with followlng the Dlrectlons of the Charity Commi55i0n for Northern Ireland, we have found no matters that require drawing to your attentlon. fLG.-t Lowry Grant FPM Accountants Ltd Independent Examlners Unlt I, Building 10 Central Park Mallusk Road Newtownabbey Co. Antrim BT36 4FS Date: 2013 P8ge 9