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independent Examiner's report to the Charity trustees of Scrabo congregation of the Presbyterian Church ix irelane
| report on the accounts <7 the charity for the year-ended 21. December 2025 which are sat out in the Annual Report.
Respective responsis//ites of the charity trustees and examiner
As the charttv’s trustees you are responsible for the preparation of the accounts (> accordance with the Charities Act (ND 2068, It is my respons bitty to:
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@ Examine the accounts under section SS of the charities Act; ® Follow the proceduras laid down in the general directions given oy the Commission under section G2 2) b! ef the Charities Act;
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® State wheter particular matters have come to my attention
Basis of Independent Examiner’s Report
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i have examined your charity accounts 23 required under section 65 of the charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern irelanc under section 65 (9} (b) of the Charities Act.
My examination incheced a review of the accounting records kept by the charity and a cormparison of the accounts presented with thase records, it also included consideration of any unusual items ar disclosures in the accounts. and seeking explanations frorn you as charity trustees concerning any such matters.
- My role s to state whether any material matters have come to my attention giving me cause to belleve: 1. That accounting records were not kent in accordance with section 63 of the charities Act; 2, That the accounts do not eccord with those accounting records; 3. That the secounts do net comply with the accounting requirements of the Charities Act: 4, That there is further information needed for a proper understanding of the accounts to be reached,
independent Examiner’s Statement
| have completed sy examination and have no concerns in respect of the matters 1-4 listed above andnave infound connectionne matters with thethat followingrequire drawing directions of to your the attention. Charity Commission for Northern Ireland, | wenee ee mnoggban nm a ca anaes ‘ Graeme Allen “NS Chartered Accountant (FCA}
& Crossnamuckley Road Newtownards County Down . BT22 2AA
2 February 2026
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