2022-12-31-annual-return

ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Independent Examiner's Report to the Trustees of ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. Year ended 31 December 2022 I report on the financial statements for the year ended 31 December 2022, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes. Respective responsibilltles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act {Northern Ireland) 2008. Having sats'sfied myseff that the charity is not subject to audit under company law, and is eligible for independent exaMIna￿n, it is my responsibilty to.. examine the accounts under section 65 of the Charities Act to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519){b) of the Charities Act.. and to state whether particular matters have come to my attention. Basis of independenl oxaminorfs report I have examined your charity accounts as required under sectron 65 of the Charities Act and my examination was Ca￿led out in accordance with the general Directions given by the Charity Commission for Northem Ireland under section 65{91(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the twstees con￿rning any such matters. My role is to state whether any material rnatter5 have come to my attention giving me cause to believe.. That accounting records were not kept in accordance with section 6 of the Charities Act {Northern IreL3ndJ 2008. That the accounts do not accord with those accounting records That the accounts do not comply with the accounbng requirements of the Chath'es Act (Northem 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 applicable in the UK and Republic of Ireland. That there is further infomiation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concems in respect of the matters (1) to (4) listed above and, in connection wtth following the Direth'ons of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention. Neil Cousins FCA 58 The Square Kilkeel County Down 20 October2023