an
MOIRA PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOIRA CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts for the year ended 31 December 2022 set out on pages
thirteen to twenty nine.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in
accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility 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 (under Section 65(9){b) of the Charities Act); and
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
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 Charities Commission for Northern Ireland under section
65{91{b) of the Charities Act.
My 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 of disclosures in the accounts and seeking
explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving
me cause to believe..
l. That accounting records were not kept in accordance with section 63 of
the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not 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.

an
MOIRA PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOIRA CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND (cont'd)
Independent examiner's statement
Since your charity's gross income exceeds £250,000 your examiner must be a
member of a listed body, I can confirm that l am qualified to undertake the
examination because l am a registered member of the Institute of Chartered
Accountants which is one of the listed bodies.
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 Northern Ireland; I have found no matters that require
drawing to your attention.
John Mccleary FCA
Institute of Chartered Accountants in Ireland
Mccleary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 ITP
Date: 16 May 2023
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