Independont oxaminer's rèport lo the charity trustees of Spa Congregatlon of Ihg Presbyterian Church in Ireland I report on the accounts of the Charity for the year ended 31 December 2025 Rg$p8ctive responsibilities of charity trustee¥ and exarninor As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to= Examine the accounts under Section 65 of the Charities Act Follow the procedures laid down in the general directions given by the Commission under Section 65(9}{b} of the Charities Act State whether particular matters have come to my attention Ba$ls of 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 by Charity Commission for Northern Ireland under section 65{9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and comparison of the accounts presented with those records. It also included nsideratIon of any unusual items or disclosures in the accounts, and seeking explanations from you as a charity trustees concerning any such matters. My role is to stste whether any material matters have come to my altenlion giving me cause to believe: 1. 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.
Indopandent examingrfs report to thè charity trust8•s of Spa Congregatlon of the Prosbytorian Church in Ireland continuod I have completed my examination and have no concems in respect of the matters111 to {4) listed above and. in connection with following the directions of Ihe Charily Commission for Northern Ireland= I have found no matters that require drawing to your attention. Stephen Mckee 30 Bachelors Walk Lisburn BT28 1XN 19 March 2026