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CL
UGHWATER CONGREG
N OF THE PRESBYfERIAN CHURCH IN IRELAND
INDEPENDENT EXAMINERS REPORT TO THE TRusfEES OF CLOUGHWATER CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of Cloughwater congregation ft)r the year ended 315t De￿rnber 2023, which are set out on pages
10 to 15.
Respective responsibilities of the charlty trustees and examlner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act
(Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Att
ft)Ilow the prO￿dureS laid down in the general Directions given by the Commission under section 65(9)(b) of the
Charities Act
stste whether particular matters have come to my attention.
Basis of Independent examinerfs report
I have examined your charity accounts as required under *ction 65 of the Charities Att and my examination was carried
out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section
65(9)(b) of the Charities Act.
My examination included a revlew of the accounting ￿CordS kept by the charity and a comparison of the accounts
presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity trustees Con￿rning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
l. That accounting records were not kept in accordance with section 63 of the Charitles Act
2. That the accounts do not accord with those 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 concem5 in respect of the matters (l) to (4) listed above and, in connectlon
with following the Directions of the Charity Commission for Northern Ireland , I have found no matters that require drawing
to your attention.
Mr Edwin McLaughlin FCA
D T Carson & Co
Chartered Accountants
51-53 Thomas Street
BALLYMENA
BT43 6AZ
Date: 30th April 2024