Independent examinerfs report to the charity trustees of Banagher Congregation of The
Presbyterian Church in Ireland
I report on the accounts of Banagher Congregation of The Presbyterian Church in Ireland for the year
ended 31 December 2022 which are set out in pages 2 to 6 .
Respective responsibilities of charity trustees and examiner
As 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 account5 under section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Commission under section
65191 Ibl of the Charities Act
state whether particular matters have come to my attention.
Basis of the 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{9llb} 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
d isclosures 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..
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 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
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters {1} to14)
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.
Arthur McFarland
Chartered Certified Accountant
15 Ebrington Terrace, Londonderry BT47 6JS
I" March 2023