Donacloney Congregation of the Presbyterlan Church in Ireland Independent Examlner's Report To The Members Year Ended 31 December 2023 We report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 11 to 16. RESPEcfivE RESPONSIBILMES OF TRUSFEES 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 65{11 of the Charities Art (Northern Ireland) 2008 and that an independent examination is needed. Havlng satisfied ourselves that the charity is not subject to audit under charity law, and is eligible for independent examlnation, it is our responsibility to: {1) examine the accounts under section 65 of the Charities Act: follow the procedures laid down in the general Directions given by the Charty Commission for (ill Northern Ireland under section 65{9llb) of the Charities Act; (iii) to stste whether particular matters have come to our attention. BASIS OF INDEPENDENf EXAMINER'S REPORT Our examinatlon was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accountin8 records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of anv unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requlred In an audlt and consequently no opinion is given 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 examined your charity accounts as required under Section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commlssion for Northern Ireland under section 6519llb) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presents wlth those records. It also included a consideratlon of any unusual Items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. Our role is to state whether any material matters have come to our attentlon giving us cause to believe: l That accountlng records Vre not kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008; 2 That the accounts do not accord with those accountlng records: 3 That the accounts do not comply with the accounting requirernents of section 68 of the Charities Act (Northern Ireland) 2008 and with the methods and principles of the Charities ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportlng Stsndard applicable in the UK and Republic of Ireland; 4 That there is further information needed for a proper understsnding of the accounts to be reached.
Donacloney Congregation of the Presbyterian Church in Ireland Independent Examiner's Report To The Members Year Ended 31 December 2023 INDEPENDENf EXAMINER'S sfATEMEKr We can confirm that we are qualified to undertake the examination because we are a registered member of Chartered Accountsnts Ireland, which is one of the listed bodies. We have completed our 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, we have found no matters that require drawing to your attention. JL Grant JL Grant, FCCA, ACCA, MSC, BEM Independent Examiners 216 Ballymena Road Doagh Ballyclare BT39 OTP IJK Date: Page 9