Presbyter an INDEPENDENT EXAMINERS REPORT TO SOUTH 8ELFAsf PRESBYfERY OF THE PRES8YfERIAN CHURCH IN IRELAND We report on the accounts of the charity for the year ended 31 December 2023 which are set out on pages 11-16. This report is made solely to the charitvs Trustees, as a body, In accordance wlth section 65{31{a} of the Charitles Act Northern Ireland 2008 and regulatlons made under section 66 of that Act. My work has been undertaken so that I mi8ht state to the charltvs Trustees those matters l am required to state to them in an Independent examinerfs report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibilityto anyone other than the charity and the charl$ Trustees as a body, for my work or for this report. Respectlve responslbllltles of Trustees and examlner As the Trustees you are responsible for the preparation of the financial statements on accordance with the Charities Act (Northern Ireland) 2022. It Is my responslblllty to: exarnlne the financlal statements under sectlon 65 of the Charlties Art; follow the procedures laid down In the General Directions glven by the Charity Commission for Northern Ireland under sectlon 65{9llb} of the Act,. and state whether partlcular matters have come to my attentlon. Basls of Independent Examlnerfs Report I have examlned your charlty flnanclal statements as requlred under sectlon 65 of the Charities Act and my examlnation was carried out in accordance with the General Directions given by the Charlty Commission. My examlnation included a revlew of the accounting records kept by the charlty and a comparlson of the accounts presented wlth those records. It also Included conslderatlon of any unusual Items or dlsclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.
an INDEPENDENT EXAMINERS REPORT TO SOUTH BELFAST PRESBYfERY OF THE PRESBYTERIAN CHURCH IN IRELAND {conVd) Independent Examlnerfs Statement I have completed my examination and no matter has come to my attention, which gives me cause to believe.. 111 That accountlng records were not kept in accordance wlth sectlon 63 of the Charities Act; (21 That the financial statements do not accord with these accountin8 records.. {31 That the flnanclal statements do not comply with the accountlng requlrements of the Charity Act,. 141 That there is further Information needed for a proper understandlng of the flnancial statements to be reached, Mlchael Fltch UHY Hacker Young Fitch Chartered Accountant5 Gordon Street Mews 27-29 Gordon Street Belfast, BTI 2LG Date: 7 /kA 301 io