INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SECOND NEwfowNARDS CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND I report on the accounts of the "Church" for the year ended 31 December 2023, which are set out on pages 9 to 15. Respectlve responslbllltles of charlty trustee5 and examlner As the charitys trustee5 you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It15 my re5ponslblllty to: examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general DireĀ¢tions given by the Commission under section 6519)Ib) of the Charities Act stste whether particular matters have come to my attention. Basls ol Independent examlnerfs 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 Commlsslon for Northern Ireland under section 65(9)(b) of the Charities Act. Mv examlnatlon included a revlew of the accountlng records kept by the charity and a omparison of the accounts presented with those records. It also included consideratlon 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 rnatters 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 requlrements of the Charitles Act 4. That there is further information needed for a proper understsnding of the accounts to be reached. 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. Name: G Ferguson Relevant professional qualification or body: 23 Stratheden Heights Newtownards BT23 8TD Date: 29
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