We report on the financial statements of Greenisland Church of the Nazarene for the year ended 30[th] September 2022.
Respective responsibilities of trustees and independent examiner:
The Charity’s trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 62(2) of the Charities Act (Northern Ireland) 2008 and that an independent examination is needed.
It is our responsibility to
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examine the financial statements under section 65 of the Charities Act (Northern Ireland) 2008.
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to follow the procedures laid down in the general direction given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008.
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to state whether particulars matters have come to my attention.
Basis of the Independent examiner's statement
Our examination was carried in accordance with the general directions given by the Charities Commission for Northern Ireland. An examination includes a review of the accounting records kept by the charity and a comparison of the Financial Statements presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a “true and fair” and the report is limited to those matters set out in the next statement.
Independent examiner's statement
In connection with our examination, no matter has come to our attention;
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1) which gives us reasonable cause to believe that in any material respect the requirements:
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to kept accounting records in accordance with section 63 of the Charities Act .
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to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008.
have not been met or
- 2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached
Ian Murray
For and on behalf of Ian Murray & Co. Ltd, Chartered Certified Accountants 27 Joymount, Carrickfergus, BT38 7DN