Independent Examiner's Report for the ending 31st December 2022
To the trustees of First Presbyterian Church
I report on the Financial Statements as attached
Respective responsibilities of trustees and examiner
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:
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examine the accounts under section 65 of the Charities Act;
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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
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state whether particular matters have come to my attention.
Basis 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 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 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 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:
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1.That accoun�ng records were not kept in accordance with sec�on 63 of the Chari�es Act
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2.That the accounts do not accord with those accoun�ng records
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3.That the accounts do not comply with the accoun�ng requirements of the Chari�es Act
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4.That there is further informa�on needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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Independent Examiner's Report for the year ending 31st December 2022
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.
Tony McAleenan FCA Independent Examiner Broad Street Advisory Chartered Accountants & Business Advisors 94 Hamilton Road, Bangor
1st March 2023
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