2023-12-31-annual-return

an INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF 2 MONEYMORE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND I report on the accounts of Second Moneymore Congregation of the Presbyterian Church in Ireland for the year ended 31st December 2023, which are set out on pages 10 to 16. Respectlve responsibilltles 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 directions given by the Commission under section 65 {9) (b) 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 6519) (bl 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 15 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 ft>r 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 areas111 to (31 listed above. Incomplete records have been kept for recreational accounts, monies, totalling £1,320 in receipts and £1,338 in payment5. 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 (41 and in following the Directions of the Charity Commission for Northern Irela d, I have found no matters that require drawing to your attention. Signed: Date: 31 October 2024 Seamus IYNeill FCA Weir & Co. Chartered Accountants. 23 High Street. Moneymore, BT45 7P