Presbyter
an
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEE5 OF CUMBER CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Cumber Congregation of the Presbyterian Church in Ireland for the year ended
31 December 2023, which are set out on pages 11 to 17.
Respective responsibllltles of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance wlth the
Charities Act (Northern Ireland) 2008.
It is my responsi bility to..
examine the accounts under section 65 of the Charities Act, followthe procedures laid down in the general
Directions given by the Commission under section 65{9)(b) of the Charities Act and state whether
particular matters have come to my attention.
Basis of Independent examlnerfs report
I have examined your charlty accounts as required under sectlon 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 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 corne 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 requlrements of the Charities Act
4. That there is further information needed for a proper understandin8 of the accounts to be reached.
Independent examinerfs ststement
I have completed my examination and have no concerns in respect of the matters (11 to (4} listed above
and, in connection with followin8 the Direttions of the Charity Commission for Northern Ireland, I have
found no matters that require drawing to your attention.
Mr Arthur McFarland FCCA
10 Cregg Road
Claudy
BT47 4HX
10