LARGY CONGREGATION OF THE PRESBYTERIAN CHURCH IIY IRELAIYD
INDEPENDENT EXAMINER'S REPORT 'fo THF, TRllS'fEES
'EAR ENDED 31 DECEMBER 2023
I r¢pDrt ori th¢ ￿(Qu￿t$ of IAr&K." P￿Sby1¢[Jan Church lor th¢ year end¢d 31 D¢¢ember 2021,
which Lomprisc the Rcccipts and Pa)'mcnts Account, Statcmcnt of Asscts and Liabilitics and
relat¢d not¢s.
ResptC¢iv¢ re$p•n$ibililies the Trustee$ and EX￿mIner
As ihe chariiVs Irusttts }'ow are responsible for ihe prepordiion ofihe aLeuunls in aLcordanLe wilh
Ihe Lhariiie8 Aei IN(Jrtl)ern Ireland) 20011. The charilv s triistee5 consider that an audit is not
TL'quifLd for this )Lar under 8eciion 6"5{2) of the (.'harities Act INorthern Irelamdl 2UO¥ and (hat an
ind¢p¢ndenl ¢xaminalion is needed.
It is mi. rcsponsihiliry. th..
ex￿nIne Lhe aciounis under seL'lion 65 Dfihc Charitits AL
follow thc pr(udurcs laid down in the General Direclions given by Ilie Charily Cominission for
N(Irih¢rn Ir¢ldnd und¥r scLlion 65{9)(bl of thc Cliaritie.$ Act
slatc whethcr particular matlers h￿v¢ Lumc to atlcntion.
Basis of Independent Examin¢r's report
I hdV¢ ¢xamincd your charity accOl￿tS as requited under section 65 of the Charities Act and m
exdminatii)n was ¢arried out in ￿lUrd￿nLc with ihc Gcncral Dircctions g.ivcn by thc Charitv
Conimis5iOtI for Northern Irelat)d uiider s¢clion 651gllb) ol-Ih¢ (:hari¢i¢S Atyl. My ¢xumin(Ilion
inLluded a r¢vi¢w of ihc accounting records kept by the charity and a ¢(Jmpariqon thf the ac¢4)Ullt8
preqent¢d ￿'ith Èhose reLords. 1¢ Mlsv in¢ludcd consideration of any unusual items or disclosurcs in
Ihe accounLs, and seeking expl&nlllions Irom j'ou #s trusl¥es LonL'erning wiy su¢h matters.
My mle is io state w'heiher any m4i¢rial m#tt¢rb huvc conic to my uttcntion giving mc causc ¢0
believe
l. That ￿COUntIng record5 were noi kept in acL'ordancc with scction 63 of thc Charitics Act.
'I'hat ihe accvun15 d(Tr nol accord with ihose accounting records.
3. That the accouThi.% do not comply wilh Ihe u¥iounting r¢4uircmcnlb of thc Charilics AL¢.
'Ihat ther¢ is further information nccdcd for a proper understandin8 of the accounts to be
reached.
IndepeThdtfit Examin¢r's Statement
I have completed my ¥xumina¢ivn and httve no Lonccms in rcspcct of thc mattcrs ( l } to141 above and in
conilection w'iih following th¢ dire¢lions ofihe Lharily Cvmmi¥sivn fvr Nvrth¢m IT¢lund. I hav¢ fL)und nv
miiii¢rs Ihdl r¢quir¥ drnwing io your attention.
LWs14L
Thvmpsvn B.A.. F.C.A.
ChdrtLrcd Accnunlanl
128 '1 errydoo Road
Limavadj.
Co LundondcTry
14-1'4Y IIP