Independent examiner's report to the charity trustees of Banagher Congregatlon of The
Presbyterian Church In Ireland
I report on the accounts of Bana8her Congregation of The Presbyterian Church in Ireland for the year
ended 31 December 2023 which are set out in pages 2 to 6 .
Respectlve responsibilities of charlty trustees and examiner
As the charit¢s trustees are responsible for the preparatlon 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 Charltles Act
follow the procedures laid down In the general Directions glven by the Commission under section
65{91 (b} of the Charltles Act
state whether partlcular matters have come to my attention.
Basls of the independent examlner's report
I have examined your charlty accounts as requlred under section 65 of the Charities Act and my
examinatlon was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65191{b) of the Charities Act.
My examination included a review of the accountlng records kept by the charity and a comparlson of
the accounts presented with those records. It also 5ncluded conslderation of any unusual items or
disc105ures in the accounts, and seeking explanations from you as charity trustee5 concerning any
such matters.
My role is to state whether any materlal matters have come to my attention giving me cause to
believe:
That accountlng records were not kept in accordance wlth 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 accountin8 requirements of the Charltles Act
4. That there is further information needed for a proper understandin8 of the accounts to be
reached
Independent examlnerfs 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 matter5 that require drawing to your attention.
Arthur McFarland
Chartered Certified Accountant
15 Ebrington Terrace, Londonderry BT47 6JS
th
8 March 2023