CUNINGHAM MEMORIAL CONGREGATION OFTHE pREsBER1AN CHURCH IN IRELAND INDEPENDENT EXAMINER'5 REPORT TO THE CHARITY TRUSTEES OF CUNINGHAM MEMORIAL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts for the year ended 31 December 2023, which are set out on pages 10 to 22. Respective respDnsibilities of charity trustees and examiner As the charity's trustee5, you are responsible for the preparation of the accounts in accordance with the Cha rities Act (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 65191{bl of the Charities Act State whether particular matters have come to our attention. Basis of independent examinerfs report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the gene ral directions given by the Charity Commission for Northern Ireland under Section 65 {9llbl of the Charities Act. My examination included a review of the accounting records kept by the charity and a compari50n of the accounts presented with those records. It also included consideration of any unusual items or di5c105ure5 in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matter5 have come to my attention givin8 me cause to believe: l. The accounting record5 were not kept in accordance with Section 63 of the Charities Act. 2. That the account5 do not dccord 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 examiner's statement I have completed my examination and have no concerns In respect of the matters111 to {41 listed above and, in connection with following the dlrections of the Charity Commlssion for Northern Ireland, I have found no matters that require drawing to your attention. Mr James Wallace D T Carson & Co Chartered Accountants Registered Aud itor 51-53 Thoma5 Street Ba Ilymena BT43 6AZ Date: 3 June 2024
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