Toberkeigh Presbyterlan Church
Independenl Examiner's Report to the Trustees ol TObe￿e1gh Prèsbylerfan
Church
I report on the a￿O￿nts ol the Tiusl lor the year ended 3111 c￿mber 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 beI￿ve 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.