an INDEPENDENT EXAMINERS REPORTTOTHE TRUSTEES OF MOIRA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the charity for the year ended 315r December 2023 which are set out on pages 13 to 30. Respective responsibilities of Trustees and Examiner As the charity trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination. It is my responsibility to: Examine the accounts Ljnder sertion 65 of the Charities Act Follow the procedures laid down in the general Directions given by the Charity Com mission for Northern Ireland under section 65{9}Ib} of the Charities Act State whether particular matters have come to my attention. Basis of independent exarninerfs 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 gener31 Directions given by the Charity Commission for Northern Ireland under seclion 6519){b} of the Charities Act. The examination included a review of the accounting records kept bythe charity and a comparison of the accounts presented with those records. It also included tonsideration of any un usual items or 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 and with the methods and principles of the Charities Statement of Recommended Practice 4. That there is further information needed for a proper understanding of the accounts to be reached. 11 I Page
an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF MOIRA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (convd) Independent examinerfs Statement Since your charit¢s gross income exceeded £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 ofthe listed bodie5. I have completed my examination and have no concerns in respect of the matters111 to {41 listed above 3nd. in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Brian M3gennis, FCCA FCA SM Vint and Company 8 Newry Road Banbridge BT32 3HN th 9 May 2024 121 Page