INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF WATERSIDE PRESBYfERIAN CHURCH CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report to the Trustees on our examination of the financial statements of Waterside Presbyterian Church for the year ended 31 December 2023. Respective responsibilities of charity trustees and examiner As the Trustees of the Church you are responsible for the preparation of the financial statements in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: Examine the accounts under sertion 65 of the Charities Act Follow the procedures laid down in the general directions given by the Commission under section 65{9}(bl of the Charities Act State whether particular matters have come to our attention. Basis of independent examinerfs report We have examined your Church's financial statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65{9)Ibl of the Charities Act. Our examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as Church Trustees concerning any such matters. 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 financial statements do not accord with those accounting records 3. That the financial statements do not comply with the accounting requirements of the Cha rities Act 4. That there is further information needed for a proper understanding of the financial statements to be reached. Independent examinerfs statement We have completed our examination and have no concerns in respect of the matters11) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, we have found no additional matters that require drawing to your attention. Moore (Nl) Chartered Accountants Date: Ilth March 2024 21123 Clarendon Street Londonderry BT48 7EP 11
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