
## **EMMANUEL BAPTIST CHURCH** 

## **INDEPENDENT EXAMINER'S REPORT** 

## **TO THE TRUSTEES OF EMMANUEL BAPTIST CHURCH** 

We report to the trustees on our examination of the financial statements of Emmanuel Baptist Church (the charity) for the year ended 31 December 2023. 

## **Responsibilities and basis of report** 

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. 

It is our responsibility to: 

- examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008; 

- 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; and 

- state whether particular matters have come to our attention. 

## **Basis of independent examiner's report** 

We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. 

Our 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 accounts and seeking explanations from you as charity trustees concerning any such matters. 

Our role is to state whether any material matters have come to our attention giving us cause to believe: 

- 1 That accounting records were not kept in accordance with section 63 of the Charities Act 

- 2 That the accounts do not accord with those accounting records 

- 3 That the accounts do not comply with the accounting requirements of the Charities Act 

- 4 That there is further information needed for a proper understanding of the accounts to be reached. 

- 1 - 

Alfred House **Century House** 17 Mandeville Street 19 Alfred Street **40 Crescent Business Park** PORTADOWN BELFAST BT2 8EQ **LISBURN** Craigavon DX 3910 NR BELFAST 50 **BT28 2GN** BT62 3PB Tel: +44(0)28 9031 1113 **Tel: +44(0)28 9260 7355** Tel: +44(0)28 3833 2801 Fax: +44(0)28 9031 0777 **Fax: +44(0)28 9260 1656** Fax: +44(0)28 3835 0293 



Chartered Accountants | Registered Auditors | Chartered Tax Advisors | Forensic Accountants | Corporate Finance Advisors GMcG is a trading name of GMcG Group Limited.  Reg No NI059660.  List of Directors available at registered office Registered to conduct audit work by the Institute of Chartered Accountants in Ireland A member of TIAG® - A Worldwide Alliance of Independent Accounting Firms 

www.gmcgca.com 




## **EMMANUEL BAPTIST CHURCH** 

## **INDEPENDENT EXAMINER'S REPORT (CONTINUED)** 

## **TO THE TRUSTEES OF EMMANUEL BAPTIST CHURCH** 

## **Independent examiner's statement** 

We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. 

GMcG LISBURN Chartered Accountants 

Century House 40 Crescent Business Park Lisburn Co Down BT28 2GN 

Dated: 15 October 2024 

- 2 - 

