2022-12-31-annual-return

PORTRUSH PRESBYTERIAN CHURCH ids, chartered accountants INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PORTRUSH PRESBYTERIAN CHURCH I report to the Trustees on my examination of the financial statements of Portrush Presbyterian Church (the Charity) for the year ended 31 December 2022. Responsibllities and basis of report As the Trustees of the Charity you are responsible for the preparation of Ihe financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the 2008 Acl}. It is my 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 6519){b} of the Charities Act., and state whether particular matters have come to my attention. Independent examinerfs statement Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of Chartered Accountants Ireland, which is one of the listed bodies. Your attention is drawn to the fact that the chartty has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102> in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations bul has now been withdrawn. l understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect ofthe Charity as required by section 63 of the 2008 Act,. or the fi'nancial slalements do not accord with those records., or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities Act (Northern Ireland> 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 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 1 BG Dated.. 28 February 2023