PORTSTEWART PRESBYTERIAN CHURCH ids. chartered accountants INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PORTSTEWART PRESBYTERIAN CHURCH I report to the trustees on my examination of the financial statements of Portstewart Presbyterian Church {the charity) for the year ended 31 December 2023. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2008 {the 2008 Act). It is my responsibility to= examine the accounts under section 65 of the CharitiesAct', follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9llbl of the Charities Act., and state whether particular matters have come to my attention. Basis of independent examiner's 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 general Directions given by the Charity Commission for Northern Ireland under section 65(91(bl of the Charities Act. My 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 consideralion of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees conceming any such matters My role is to state whether any material matters have come to my attention giving me cause to believe.. 1. That accounting records were not kept in accordance with section 63 of the CharitiesAct 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the CharitiesAct 4. That there is further information needed for a proper understanding ofthe accounts to be reached. Independent examiner's statement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Alison Wallace IDS Chartered Accountants LLP 23125 Queen Street COLERAINE Co Londonderry BT52 1BG Dated.. 28 October 2024
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