ids.
PORTRUSH PRESBYTERIAN CHURCH
hartered accountants
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PORTRUSH PRESBYfERIAN CHURCH
I report to the Trustees on my examination of the h'nancial statements of Portrush Presbyterian Church Ilhe Charity)
for the year ended 31 December 2023.
Responsibilities and basis of report
As the Trustee5 of the Charity you are responsible lor the preparation of the financial statemen15 in accordanGe with
the requirements of the Charities Act INorthern Ireland) 2008 Ilhe 2008 Acll.
It is rny responsibility lo..
examine the accounts under section 65 of the Charities Act (Northem Ireland) 2008-
follow Ihe procedures laid down in the general Directions given by the Charity Commission for Northem
Ireland under section 6519llbl of the Charities Act., and
slate whether particular matters have come lo my allenlion.
Indepèndent examiner's statement
Since the Charity's gross income exceeded £250.000 your examiner musl be a member of a listed body. I confirm
that l am qualified lo undertake the examinalion because l am a member of Chartered Accounlanls Ireland. which is
one of the listed bodies
Your allenlion is drawn lo the fact that the charity has prepared financial slalemenls 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 IFRS 1021 in preference lo the Accounting and Reporting by Chanties.. Slalement
of Recomrnended Practice issued on 1 April 2005 which Is referred to in the extant fegulaiions but has now been
withdrawn,
l understand that this has been done in order for financial slalemenls lo provide a true and fair view in accordance
with Generally Accepted Accounting Practice effective for reportsng penod5 beginning on or after 1 January 2015.
I have completed my 6xaminalion. I confirm that no matters have come to my attention in connection with the
èxamination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 63 of the 2008 Act.. or
the financial slalemenls do not accord with those records", or
the financial statements do not comply with the applicable requirements concerning the form and content of
accounts sel out in the Charities Act (Northern Ireland12008 other than any reqviremenl that the account5 give
a true and lair view which is not a maller considered as part of an independent examination.
I have no concerns and have come across no other mallers in connection with the examination lo which allenlion
should be drawn in this report in order lo enable a proper understanding of the financial statements lo be reached.
Alison Wallace IFCAI
IDS Chartered AGcountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Dated.. 30 January 2024