INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF MAGHERACULMONEY
CHURCH OF IRELAND
We report on the accounts of Magheraculmoney Church of Ireland for the year ended 31 December 2023, which are set
out on pages 6 to 16.
Respeetive responsibilities of the charity trustees and independent examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act
(Northern Ireland) 2008, the Charities Act (Northern Ireland) 2013 and the Charities (Accounts and Reports) Re(rulations
(Northern Jreland) 2015. The charity's trustees consider that an audit is not required for this year under section 65(2) of
the Charities Acl (Northern Ireland) 2008 and that an independent examination is needed. The charity is preparing
accrual accounts. It is our responsibility to..
Examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.
Follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland
under section 65(9){b) of the Charities Act (Northern Ireland) 2008. and
State whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act (Northern Ireland) 2008 and
our 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 Charities Act (Northern Ireland) 2008.
Our examination included a review of the accounting records 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 concerning any such tnatters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
l. That accounting records were not kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008.
2. That the accounts do not accord with those accounling records-
3. Thal the accounts do not comply with accounting requirements of the Charities Act (Northern Ireland) 2008. and
4. That there is further infonnation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
We have completed our examination and have no concems in respect of the matters (l) to (4) listed above an(t in
connection with following the Directions of the Charity Commission for Northern Ireland, we have found no rnatters that
require drawing to your attention.
HASSARD MCCLEMENTS LIMITED
CHARTERED ACCOUNTANTS
AND REGISTERED AUDITORS
J2 East Bridge Street
Enniskillen
County Fermanagh
BT74 7BT
Date: 9th October 2024