INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF FREEDUFF PRESBYTERIAN CHURCH A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of the above Charity for the year ended 31 December 2022 Re•pctlve re8ponslbllltles of tru8t008 and •xamlnei. As the charty trustees of the Freeduff Presbyterian Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. You have considered that an audit is not required for this year under section 65(2) of the Charities Act (North8m Ireland) 2008 (the Charities Act) and Ihat independent examination by a 8Uitably qualified person is appropriate. I can confirm that l am qualified to undertake the independent examination because l am a retired Financial Advi8er who has worked in the banking industry for over 40 years. It is my responsibility to: examine these accounts under Section 65 of the Charities Act (Narthern Ireland) 2008. follow the procodures laid down in the general Directions giv8n by tho Charity Commission for Northern Ireland under 8ectlon 65(9)(b> of the Charitles Act. to State whether particular matters have come to my attention. Ba818 of Indep•ndent •xamln•f• r•port My examination was carried OLrt In accordance with the general Directions gNen by the Charlty Commission for Northern Ireland under section 65{9)(b) of the Charities Act. My examlnation included a review of the accounting records kept by the charity and a comparison of the accounts pre8ented with those records. 11 also Included consideratlon of any unusual items or dl8closures in the accounts and seeking explanaiions from you a8 Irustees conc8rnlng Such matters. The procedures undertaken do not provide all the evidence that would b6 required in an audlt and consequently no opinion is given whether the accounts present a Irue and fair VI and the report 18 limited to those matters set out in the next statement. Independent examlngrfs ststement I have completed my examination following the Directions of the Charity Commission for Northom Ireland. I can confirm that no matter has come to my attention which give8 me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 83 of the Charftie8 Act and to prepare accounts which aGcord with the accounting records and comply with the accounting requirements of the Charities Acl 2008 have not b88n met, and that no further information is requlred to enable a proper understanding of the accounts to be reached. My work has been undertaken on a voluntary basis and no fee shall be raised to the charity for my examination. Colin H Whiteside Retired Financial Adviser 20 Goragh Road Newry BT35 6PZ Dale: 2910512022
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