INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF CARROWDORE AND BALLYFRENIS
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IREIAND
I report on the accounts of Carrowdore & Ballyfrenis Congregation ofthe Presbyterian Church Én
Ireland for the year ended 31st December 2023.
Respectlve responsibilities of charity trustees and examiner
As the chariws trustees you are responsible for the preparation of the accounts in accordance with
the Charities Art (Northern Ireland) 2008.
It is my responsibility to:
Examine the accounts under section 65 of the Charities ACL
Follow the procedures laid down in the general Direttions given by the Commission under
section 65(9) (b) of the Charities ACL
State whether particular matters have come to my attention.
Basis of independent examinerfs 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 ACL
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:
l. That accounting records were not kept in accordance with section 63 of the Charities ACL
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements ofthe Charities ACL
4. That there is further inforn]ation needed for a proper understanding of the accounts to be
reached.
Independent examinerfs statement
I have completed my examination and have no concerns in respect of the matters (l) 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.
Phil Causby
Institute ofAccounting Technicians Jreland & Member ofAssociation ofProject Managers
23 Stump Road. Ballywalter. Newtownards. Co Down, BT22 2NT