Ballintoy Parish Church
Independent Examinerfs Report to the Trustees of Ballintoy Parish Church
I report on the accounts of the Trust for the year ended 31st December 2023 which
are set out on the following pages.
Respective responsibilities of the Trustees and Independent Examiner
As the charity's trustees, you are responsible for the preparation of the accounts. The
trustees consider that an audit is not required for this year under section 65(2) of the
Charities Act {Northem Ireland) 2008 and that an independent examination is required.
Having satisfied myself that the chatity is not subject to an audit and is eligible for
independent examinats'on, it is my responsibility to:
examine the accounts under section 65 of the Charities Act (Northem Ireland)
2008
follow the procedures laid down in the general directions given by the Charity
Commission for Northem Ireland under sects'on 65{9)(b) of the Chants"es Act
(Northern Ireland) 2008
state whether particular matters have come to my attention.
Basis of independent examinerfs report
My examination was carried out in accordance with the general directions given by the
Charity Commission for Northem Ireland. An examinats.on includes a review of the
accounting records kept by the charity and a comparison of the accounts presented
with those records. It also includes consideration of any unusual items or disclosures
in the accounts, and seeking explanations from you, as trustees, concerning such
matters. The procedures undertaken do not provide all the evidence that would be
required in an audit and consequently no opinion is given as to whether the accounts
present a 'true and fair view, and the report is limited to those matters set out in the
next statement.
Independent examIne￿S Statement
In connection with my examination, no matter has come to my attention:
{1) which gives me reasonable cause to believe that in any material respect the
requirements.
to keep accounting records in accordance with section 63 the Charities
Act 2008 and
to prepa￿ accounts which accord with the accounting records, comply
with the accounting requirements of the Charities Act 2008 and the
Statement of Recommended Practi￿. Accounting and Reporting by
Charities
have not been met or

(2) to which, in my opinion. attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Mark Harvey FCA
Independent Examiner
3 Grange Road
Coleraine
BT52 1 NG.
Date 4th March 2024.