INDEPENDENT EXAMINER'S REPORT
TO PATTERSON MINISTRIES
I report on the financial statements of Patterson Ministries for the year ended 31 March 2024.
Respectlve responslbllitles of charlty trustees and examlner
As the charity's tnjstees you are responsible f or the preparation of the accounts in accordance with
the Charities Act (Northem Ireland) 2008 as amended by the Charities Act (Northem Ireland) 2022
where applicable.
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 Commission under
section 65(9)(b} of the Gharilies Act
State whether particular matters have come to my attention
Basis of Independènt examlner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance wlh the ganeral OireGtions g iven by the Charity
Commission for Northem Ireland under section 65(9Mbl of the Charities Act.
My examination included a review of the accounting records kepl by th8 chanty and a comparison of
the accounts p resented with those records. 11 also included consideration of any unusual it8ms or
disclosure5 in the accounts and seeking explanations from you as charity trus18es conceming any
such matters.
My role is to staté whether any material malters have come to my attention giving me reasonable
caus8 to b81iave'.
1. That acCount￿ng records were not kept in accordance ￿th section 63 of Ihe Charltles Act
2. That the accounts do not accord with those accountlng records
3. That the accounts do not comply with Ihe accounting requirements of the Charit18s Act
4. Thal there is further infomiatlon needed for a proper understanding of the accounts lo be reached.
Independent examln•r's statemgnl
I have Completed my 8xamination and have no concems in respect of matters (11 to (4) Ilst8d abov8
and. in connection wlth followlng the D1￿ctionS of the Charity Commission for Northem I￿land, I
have found no matters that req uir8 drawing to your attention.
Jonathan McNelll
Chartered Accountants Ireland
PGR Accountant8 Llmited
ljnil 2 Chann81 Wharf
21 Old Channel Road
Belf ast
BTJ 90E
7/#1ZS