INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF FIRST GARVAGH PREs8YfERIAN CHURCH A CONGREGATION OF THE PRES8YfERIAN CHURCH IN IRELAND I report on the accounts of First Garvagh Presbyterian Church for the year ended 31. December 2022, which are set out on pages 6 to 23. Respectlve responslbilities of charfty trustees and examlner As the charity's 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 Act Follow the procedures laid down in the general Directions given by the Commission under Section 65 {9)(b) of the Charities Act State whether particular matters have come to my attention. 8a515 of Independent examlnerfs report I have examined your charlty accounts as required under section 65 of the Charitles Act and mv examination was carried out in accordance wlth the general Dlrectlons given by the Charlty Commisslon for Northern Ireland under settfon 65(91(bl of the Charlties Act. My examlnation Included a revlew 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 charlty trustees concernlng any such matters. My role Is to state whether any materlal matters have come to my attention glvlng me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Att. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accountin8 requirements of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent Examlner's 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 matters that require drawlng to your attention. John Mcmullan ACMA CGMA Chartered Management Accountant sc High Street, Ballymoney, BT53 6AH Date:
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