Independent Examinerfs Report to the Trustees of
Comerstone Church
I report on the accounts of the eompany for the year ended 31 March 2023. which are sel out on
pages seven to seventeen.
Respectlv• responsibilitios of charity trustees and examiner
As the charitys trustees (and also the directors forthe purposes of company law) you are responsible
for the preparalion of the accounts in accordance wtth the requirements of the Companies Act 2006.
Having satisfied mysdf that the charity 18 not 8ubjed to audit under company law and is eligible for
independent examination, it is my responsibllty to:
examine the accounts under Section 65 of the Charities Act
follow the procedures laid dovm in the oeneral Directions given by the Charity Commission for
Northem Ireland under Secti¢)n 65(9)(bl of the Charities Act
state whether particular matters have cjme to my attention.
Basis of tho independent exarninefs report
I have examined your charity accounts as rÉguired under Section 65 of the Charities Act and my
examination was carried out in accordan￿ with the general Directions given by the Charity
Commission for Northem Ireland under Sectron 65(9)(b) of the Charities Act. The examination
inctuded 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 rtem5 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 come to my attention giving me cause to
believe:
That accounting records were not kept in accordance with Section 386 of the CompaTres Act
2006
That the accounts do not accord with th￿@ accounting records
That the accounts do not comply with the accounting requirements of Section 396 of the
Companies Act 2006 arrfj with the methods and principles of the Charities Staternent of
Recommended Practice applicable to charities preparing their a(tounts in accordance with
the Financial Reporting Standard applicable in the UK and Rewblic of Ireland
Thal there is further informats'on needed for a proper understsnding of the accounts lo be
reached.

Independent Examinerfs Report to the Trustees of
Cornerstone Church
Independent examinerfs statement
I have completed my examination and have no conc£ms in respect of the matters (1) to (4) listed
above and, in connection with following the Directions of the Charity Commission for Northem
Ireland. I have found no matters that require drawing to your attention.
Brian Magennis FCCA FCA
S.M. Vinl & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN
Date: ..