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 follo￿n9 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
chan￿e6

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.