Toberkeigh Presbyterlan Church Independenl Examiner's Report to the Trustees ol TObee1gh Prèsbylerfan Church I report on the aOnts ol the Tiusl lor the year ended 3111 cmber 2023 which a sel out on the followng pages Respectiv¢ responsibllitles of the Truste•s and Independent Examlner As the charity's Iruslees. you are SponSible for the preparation of the accounts The Iruslees nSIder that an audrt is not required for this year under sectson 6512101 the Chanues Act (Northem Irelarhjl 2008 and Ihal an independent examination Is required. Having satssfied myself that the charity is not subject lo an audit and is eligible for indertndenl examinats"on, rt is my respMsits"Iity to.. examine the accounts under se¢b'( 65 ofthe chanb.es Act (Northem Ireland} 2008 follow the procedures laid do in the general directions given by the Charity Comm15sion for Northem Ireland under sectson 65191{bl ol the Charitses Act INorthem Ireland) 2008 slate whether parbcular mattets have come lo my attenb'on. Basis of Ind•pendgnt examlnerf$ rnport My examination was carried out in accordan¢e with the general directions given by the Charity Commission lor Northem Ireland. An examination includes a VIeW ol the ac¢ountr"ng recnrds kept by the chority aThJ a companson of the accounts presented with those records. 11 also includes Considerath'on of any unusual Items or disclosures in the accounts, and seeking explanab.ons from you, as Iruslees, concerning such matters. The proce(lures undertaken do not wovide all the evidence that would be fequired In an audit and consequenuy no opinion is given as lo whether the ac¢ounls piesenl a 'true and lair view. and the report is limited lo those rnatters sel out In the next statement. Independent examlnefs Ststement In Connection wlh my examinats'on, no matter has come lo my attention.. 111 which gives me reasonable cause lo beIve that in any material SpeCt the requirements.. lo keep a¢counts'rffJ records in accordan with seclion 63 the Charitses Act 2008 and to Prepare accounts accofd 1h Ihe accounb'ng records, comply th the accounting requirements of the Chanlies Act 2008 and the Slalemenl of Recommended Pracbce.. Accounbng ar Reporting by Chanlie5
have not been met or {2) to which, in my opinion, attention should be drawn in order to enable a proFer understanding of the accounts lo be reached Mark HarNey FCA Independent Examiner 3 Grange Road Coleraine BT52 1NG. Date 6th March 2024.