Presbyter
an
ELMWOOD PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ELMWOOD CONGREGATION OF
THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts for the year ended 31 December 2023 set out on pages IS
to 30.
Respective responsibilities of trustees and examiner
The charity's trustees 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
to follow the procedures laid down in the General Directions given by the Charity
Commission (under Section 65(9)(b) of the Charities Act},' and
to state whether particular matter5 have come to my attention.
Basis of the 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 Charities Commission for Northern Ireland under settion 65(91(bl 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 of disclosures in the accounts and seeking
explanations from you as charity trustees concerning any such matters.
My role 15 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
4. That there 15 further information needed for a proper understanding of the
accounts to be reached.

an
ELMWOOD PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ELMWOOD CONGREGATION OF
THE PRESBYTERIAN CHURCH IN IRELAND
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters
(l) to (4) listed above and in connettion with following the Directions of the Charity
Commission for Northern Ireland,. I have found no matters that require drawing to
your attention.
John Mccleary FCA
Mccleary & Company Ltd
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 ITP
Date: 09 May 2024