an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of the charity forthe year ended 31 December 2023, which are set out on pages 14 to 22. Respective responslbilities of charity trustees and examiner As the charitys 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 Att follow the procedures laid down in the general Directions given by the Commission under section 6519}Ib) of the Charities Act 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 Northem 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: l. That accounting records were not kept in accordance with section 63 of the Charities Art 2. That the accounts do not accord with those accounting records 3. That the account5 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. li
Presbyter an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GARRYDUFF CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (convd) 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 ComMi10n for Northern Ireland, I have found no matters that require drawing to your attention. John Mcmullan ACMA CIMA Chartered Management Accountant sc High Street Ballymoney BT53 6AH Date: Iq.1¢S.J 12