an SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF SECOND BROUGHSHANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND I report on the accounts of Second Broughshane Presbyterian Church for the year ended 31 December 2023, which are sec oul on pages 12 to 22. Respective responsibilities of charity trustees and examiner As the charity's trustees you ar¢ responsible for the preparalion of the accounts in accordance with the Charities Act (Nortliern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act follow the pi'ocedures laid down in the general Directions given by the Commission under section 65(9)0)) of the Charities Act Stale whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity accounls as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Nortliern Ireland undei. section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the chariiy and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disc105ures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving rn¢ cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. 1.hat 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 inforniation needed for a proper underslanding of th¢ accounts to be reached. Independent examiner'5 Statement I have completed Any examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, L have found no matters that require drawing to your altention. lan Johnston (A.F.A) Stevenson and WÈlson Chartered Accountants Dale: 18, June 2024 22-30 Broadway Avenue Ballymena BT43 7AA 11
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