an
HWATER
ATI
THE
INDEPENDEMf EXAMINERS REPORT TO THE TRusfEES OF CLOUGHWATER CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Cloughwater congregatr)n for the year ended 31st December 2022, which a￿ set out on pages
10 to 15.
Respective responsibllities of the charity trustees and examiner
As the charivs trustees you are ￿$[m)nSIble for the preparation of the accounts in accordance with the Charities Att
(Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the
Charitie5 Act
tate wh@ther particular matters have to my attention.
Basis of independent examinerfs report
I have examined your charty accounts as required under settion 65 of the Charrties Act and my examination was carried
out in accordance with the general Directions given by the Charity Commission for Northem Ireland under section
65(9)(b) of the Charitie5 Act.
My examination included a review of the accounting r￿rdS kept by the charity and a comparison of the accounts
presented with those records. It also included consideration of any unusual iteff6 or disdosures in the accounts, and
seeking explanations from you as charity trustees contrrning any such matters.
My role is to state whether any matertal Matte￿ have come to my attention giving me cause to believe:
l. That accounting records were not kept in accordan￿ with section 63 of the Charities Act
2. That the accounts do not accord with accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
I have completed my examination and have no concems in respect of the matters (l) to (4) listed above and, in connection
with following the Directions of the Charity Commission for Northern Ireland , I have found no matters that require drawing
to your attention.
Mr John Hamilton FCA
D T Carson & Co
Chartered Accountants
51-53 Thomas Street
BALLYMENA
43 6NZ
Date: 23rd May 2023