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