2023-12-31-annual-return

ROSTREVOR CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Independent Examinerfs Report to the Trustees of ROSTREVOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND. Year ended 31 December 2023 I report on the financial statements for the year ended 31 December 2023, which comprise the statement of financial activities {inGluding income and expenditure account), statement of financial position and the related notes. Respective respon81bilities of trustees and examiner 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 satisfied myself that the charity is not subject to audit under company law, and 18 eligible for independent examination, it 15 my responsibility to.. examine the accounts under section 85 of the Charities Act., to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act., and to stste whether particular matters have come to my attention. Ba818 of Independent examlnor'8 roport I have examined your charity accounts as 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 Ireland under section 65(9)(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 trustees concerning any such matters. My role is to state whether any material matters 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 Ireland) 2008. That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requlrements 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 applicable in the UK and Republic of Ireland. That ther8 18 further information needed for a proper understanding of the accounts to be reached. Independent examlnorfs statement I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, In connection with following the Directions of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention. , Ljui Neil Cousins FCA 5B The Square Kilkeel County Down 22 October 2024