INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CARNLOUGH CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of Carnlough congregation for the year ended 31 December 2023.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities
Act {Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general direction5 given by the Commission under section
65{9)Ib) of the Charities Art
state whether particular matter5 have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination wascarried out inaccordance with thegeneral directionsgiven bythecharitycommission for
Northern Ireland under section 65191{bl of the Charities Act.
My examinatlon included a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also included consideration of any unusual items or disclosures in
the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me 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 Charities Act
4. That there is further information needed fora proper understanding of the accounts to be reached.
Inde
endent examinerfs statement
I havecompleted myexamination and have noconcerns in respectofthe matters {Ilto141 listed aboveand,
in connection with following the directions of the Charity Commission for Northern Ireland, I have found
no matters that require drawin8 to yourattention.
Di
n Finnegan, Unit
The Courtyard Business Park, 190 Galgorm Road. Ballymena