2025-12-31-annual-return

an INDEPENDETr￿ EXAMINERS REPORT TO THE TRUSTEES OF SECOND CAsfLEDERG PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report on the accounts of Second Castlederg Presbyterian Church for the yearended 31 December 2025. which are set out on pages 21- 27. Respertive responslbilities of charitytrustees and examiner As the charitys trustees you are responsible for the preparation of the accounts in aceordanee with the Charities Act {Northern Ireland) 2008. It Is our responsibility to- Examine the accounts under section 65 of the Charites Act Follow the procedures laid down in the general Direction given by the Commission under section 6519llb} of the Charities Act State whether partieular matters have come to my attention. Basis of independent examinees report We have examined your charity accounts as required under Section 65 of the Charites Act and our examination was carried out in accordance with the general Directions given by the Charity Commission. Our examination included a review of the accounting reeords kept by the charity and a cornparison of the accounts presented with those records. It also included consideration of any unusual itern5 or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matter5. 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 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charites Act 4. That there is further infomiation needed for a proper understanding of the accounts to be reached. Independent examinerfs statement We have completed our examination and have no concerns in respect of the matters111 to (41 listed above and in connection with following the Directions of the Charity Commission for Northern Ireland, we have found.nD nTrattersthat require drawing to yourattention. Hamill'mcifwaine Chartered Accountants 28-30 Old Mountfield Road Omagh, Co. Tyrone BT79 7BJ Date- I l j I 20