INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHURCH OF GOD IN BELFAST
We report on the accounts of the charity for the year ended 31 December 2025 which are set out on page 9-13.
This report is made solely to the charity’s Trustees, as a body, in accordance with section 65(3)(a) of the Charities Act (Northern Ireland) 2008 and regulations made under section 66 of that Act. My work has been undertaken so that I might state to the charity’s Trustees those matters I am required to state to them in an Independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for my work or for this report.
Respective responsibilities of Trustees and examiner
As the Trustees you are responsible for the preparation of the financial statements on accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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examine the financial statements under section 65 of the Charities Act (Northern Ireland) 2008;
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follow the procedures laid down in the General Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Act; and
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state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
I have examined your charity financial statements 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.
My 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 the Trustees concerning any such matters.
Independent Examiner’s Statement
I have completed my examination and no matter has come to my attention, which gives me cause to believe:
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(1) That accounting records were not kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008;
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(2) That the financial statements do not accord with these accounting records;
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(3) That the financial statements do not comply with the accounting requirements of the Charity Act (Northern Ireland) 2008;
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(4) That there is further information needed for a proper understanding of the financial statements to be reached,
Michael Fitch
UHY Hacker Young Fitch Chartered Accountants Suite 2.06, Custom House Custom House Square Belfast, BT1 3ET
Date: 30[th] April 2026