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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.
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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
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