Independent Examinerfs Report to the Trustees of Cornerstone Church I report on the accounls of the company for the year ended 31 March 2024. which are set out on pages seven to seventeen. Respective responsibilities of charity trustees and examiner As Ihe charity's trustees land also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charty is r1 subject to audit under company law and is eligible for independent examination. it is my responsibility to.- examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examlnefs report I have examined your charity ac(x)unts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under Section 65(9)(b) of the Charities Act. The 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 accounls, and seeking explanations from you as charty 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 wilh Section 386 of the Companies Act 2006 That the accounts do not accord wtth those accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of Ihe Charilies Statefflent of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further infomation needed for a proper understanding of the accounts to be reached.
Independent Examiner's Report to the Trustees of Cornerstone Church Independent examinerfs statement I have completed my examination and have no concerns in respect of Ihe matters (1) 10 (4> listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters that require drawing to your attention. Brian Magennis FCCA FCA S.M. Vint & Company Chartered Certified Accountsnts 8 Newry Road Banbridge Co. Down BT32 3HN Date: /0