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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