INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF GORTIN CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
We report on the financial statements of Gortin 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.
Followthe procedures laid down in the general directions given bythe Charity Commission for Northern
Ireland under section 6519)Ibl of the Charities Act INI) 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){bl of the Charitie5 Act INI) 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 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 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 principles of the Charities Statement of Recommended Practice
applicable to charities preparingtheirfinancial statement5 in accordance with the Financial Reporting
Standard applicable in the UK and Republic of 5reland.
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) to141 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.
McFarland Arnold & Co
Chartered Accountants
8 Main Street
Newtownstewart
Co Tyrone
BT78 4AA
Chartered Accountants
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