Toberkèlgh Presbyterlan Church Independ•nl Examlner's Report lo the Tru8to08 of Tobèrkeigh Presbytgrlan Church I report on the accounts of the Trust lor the year ended 3111 December 2024 which are set out on the follon9 pages. Respgctlve responslbilitle• of thg Trustees and Independont Examiner As tre charity's trustee5. you are responsible IOT Ihe preparation ol the accounls The Iruslees consider that an audit Is not required lor Ihis year under seclion 65121 of the Chanlies Act (Northem Irelandl 2OJ8 and Ihal an Independent examination 15 required Having satssfied myself Ihal the ch•nty 1$ not $ubiecl lo an audit and is eligibbe lor Indewndent examnatK)n, it is my responsibility lo.. examine the accounts under section 65 of the Charities Act INorthem Ireland 2008 follow the pr¢xedures laid down in Ihe general difeclions given by the Charity Commission lor Northem Ireland under section 6519llbl of the Charities Act (Northern Irelandl 2008 slate whether particular mattets have come lo my attention. 8asi$ of tndepondgnt examinerfs report My examinabon was Carr out In accordance the general difects'ons given by the Chanty Commission for Northern Ireland kn examinalion includes a review of the accountsng records kept by the chanty and a companson of the accounts presented with those records. 11 also Includes consideration of any unusual Items or disclosure5 In the accounts. and seeking explanations Irom you, as Iruslees, concerning such matters The procedures undertaken do not provide all the evidence that would be required In an audit and consequently no opinion Is given as lo whether the accounis Pfesenl a 'lrue and fair view and Ihe report Is limited lo those mallers sel out In the next stslemenl. Independent oxamlner'8 Statomont In connection with my examination. no matter has come lo my allenlion 111 which gives me reasonable cause lo believe thal In any material fespecl the requiiements.. lo keep accounting records In accordance with secllon 63 the Chanties AGI 2008 and lo prepare accoun15 which accord wilh Ihe accounting records, comply with the accounting (equiremenls ol Ihe Chaiilies Act 2008 and the Stslemenl of Recommended Practice Accoiiiiling and Reporting by chane6
have nol been mel or 12) lo vthth, in my opinion, 8ttenhon should be drawn In order to enab a proper understanding ol the accounts lo be reached Mark HaNey FCA IndeFendenl Examiner 3 Grange Road Coleraine BT52 1NG. Date 2P February 2025.