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 r￿1 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:
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