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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF 2- MONEYMORE CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
I report on the accounts of Second Moneymore Congregatlon of the Presbyterian Church In Ireland for the year
ended 31st December 2022, which are set out on pages 10 to 16.
Respectlve responsibilities of charity trustees and examiner
As the charity's trustee5 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 directions given by the Commission under section 65191 Ibl of
the Charities Act
State whether particular matters have come to my attention.
Basis of independent examlnerfs report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was
carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under
section 65 {9) (b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a preparation of the
accounts from 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 Charitie5 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 for a proper understanding of the accounts to be reached
Independent examlner's statement
I have completed my examination and I have identified matters of concern in respect of the areas {11 to (31 listed
above. Incomplete records have been kept for recreational account< monies, totalling £1,282 in receipts and
£1,338 in payments. This has arisen due to a lack of preparation by the recreational groups within the church for
the filing of accounts. In connection with matter {4} and in following the Directions of the Charity Commission for
Northern Ire
d, S have found no matter5 that require drawing to your attention.
Slgned:
O 4J&d /(4
Date: 31 Ortober 2024
Seamus ¢YNeill FCA
Weir & Co. Chartered Accountants. 23 High Street, Moneymore, BT45 7P