Presbyter
an
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CUMBER CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Cumber Congregation of the Presbyterian Church In Ireland forthe year ended
31 December 2024, which arè set out on pages 11 to 17.
Respectlve responslbllltles of charlty trustees and examiner
As the charity's trustees you are responslble for the preparation of the accounts in accordance with the
Charltles Act (Northern Ireland) 2008.
It is my responsibility to:
examlne 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 Att and state whether
particular matter5 have come to my attention.
Ba515 of Independent examlner's report
I have examined your charlty accounts as requlred under settion 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){b) of the Charities Act.
My examination included a review of the accountin8 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 frorn 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:
I, That accounting records were not kept in accordance with section 63 of the Charities Att
2. Thao-the accounos do noo actord wli h those accOunlinÈ rècords
3. That the accounts do not comply with the accounting requirements of the Charitles Att
4. That there is further inforrnation needed for a proper understanding of the accounts to be reached.
Independent examiner's ststement
I have completed rny examination and have no concerns in respect of the matters (l) to (4) listed above
and, in connection with following the Directions of the Charlty Commission for Northern Ireland, I have
found no matters that require drawing to your attentlon.
Mr Arthur McFarland FCCA
10 Cregg Road
Claudy
BT47 4HX
A/rfiy
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