INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF NEWTOWNSTEWART CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND We report on the financial statements of Newtownstewart Presbyterian Church for the year ended 31 December 2023 which comprise statement of financial activities, statement of assets and liabilities and the related notes. Respective responsibilities of trustees and examiner As the charity's trustees 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 financial statements under section 65 of the Charities Act INI) 2008. Follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act {NII 2008. State whether particular matters have come to our attention. Basis of independent examiner's report We have examined your charity financial statements as required under section 65 of the Charities Act INI) 2008 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 (NII 2008. The 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 charity trustees concerning any such matters. Our role 15 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 INI) 2008. 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 Charities Act INI) 2008 and with the methods and principle5 of the Charities Statement of Recommended Practice applicable to charities preparingtheirfinancial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. 4. That there is further information needed for a proper understanding of the financial statements to be reached. Independent examiner's 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 matters that require drawing to your attention. Ak.-id & C McFarland Arnold & Co Chartered Accountants 8 Main Street Newtownstewart Co Tyrone BT78 4AA Chartered Accountants Dated: 30 Ap/L'I loa
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