Ballykcel Ilusincss Developmcnt Ltd
Indepcndcnt Examincr's Ileport to the trustces of Ballykecl 13usine.$s l)cvclopmcnt Ltd
('the Company,)
I report to ihe charity Iruslecs on my examination of lh¢ accounts of ihe Company for thc year cnded J l March
Responsibilities And basis of rcport
As the charily's Irustccs of tjallykccl Business r)evclopinent Ltd (and also its directors for the purposes ol
company law) you arc rcsponsible For the preparation of the accounts in accordance with tlie requirements of the
Companics Act 2006 ('thc 2006 Act,).
Flavints satisficd myself that thc account5 of Xlallykcel Business Developiiicnt Lid are not rcquircd to bc auditcd
undcr Part 16 of the ?006 Act and are eligiblc for independent examination, I rcport in respect of my
examination of your charily'5 accounts as carrioj out under section 65 of thc Chariti(s Act ryortherii Ireland)
2008. In carrying out my exainination I have followcd the Directions oiven by the Charity Commission for
Northern Ireland undcr scction 6){9)(b) of the Cliaritics Act.
'rhe organisation in which l atn a partner provide book-kcepincv services to the charity. I have applied thc fRC's
Reviscd fihical Standard.
Basts of indepcndent cxaminer's repoi't
My cxaminalion was earri¢xl oul in accordance with the oencral Dircctions tsivcn by ilie Charity Commission.
An exan)inalion includcs a review of the accountinij rccords kcpt by the charily and a coinparison of the
accounts presented wilh Ihosc rccord5. li a150 in¢ludcs considcralion of any unusual items or disclosurcs in the
accounts, and seeking explanaiions from you as trustees concernino any such maltcrs. The proccdurcs
undcrtakcn do not provide all ihc evidencc Ihat would bc required in an aildit and consCqUClltly no opinion is
iven a5 to whether the accounts prcsenl a 'true and fair vicw, and the report is liinitcd to Ihosc mallers sel out
in the statement below.
Indepcndcnt examiner's statement
I have coniplcted niy cxaiiiination. I confirin th¢il no maltcrs havc comc to my atlention in conneclion with the
exaniination giving mc causc lo bclicvc:
accounting rccords wcrc noi kcpt in rcspect of Ballykccl 13usincss r)cvclopm¢ni Ltd a5 requircd by section
386 orth¢ 2006 Act- or
2. thc accounts do not aceord with thosc records. or
the accounts do not coniply with thc accountino rcquiremcnts OF scction 396 of the 2006 Act otlier than
any rcquiremcnt that the accounL5 oivc a 'true and Fair view, which is not a mallcr considered as part of an
indcpendcnt cxamination- or
4. tl)e accounts have noi bccn preparcd in accordancc with the tncihod.% and principles of the Siatcincnt of
RcconinicndLd Practicc for accoLintino and rcporting by charities [applicable to cliarities pi'eparino tlicir
accounl5 Ln accordancc with thc I'-inancial Kcportino
Standdrd applicablc in tlie UK and Rcpublic of
Ireland ([-, RS 102)1.
I havc no conccrn5 and havc comc across no oihcr mallcrs in connection with Ihc cxamination to which atlcntion
should bc drawn in Il)i.% rcporl iii order lo cnable a propcr unijcrslandino of thc accounts lo be rcaclicd.
Page 6

Ilallykccl Business Dcveloptnciit Ltd
Indcpendent Examiner's Ilcport to tlie trustccs of Ballykeel Busincss l)cvcl()pment Ltd
('the Cotnp4iny')
James Wallace
DT Carson & Co
51-53 "fhomas Sirccl
Ballymcna
Co. Antriin
13T43 6AZ
13 June 2023
l)a8e 7