Independent cxan]ineT's report to the charity trustrs of Ballymena Garden Club
I report on the accounts of Ballymena Garden Club for the year cnded 31st Decembcr 2023, which set out on the
attached paoes 1-2.
Respectivc responsibilities of ch￿lty trustees and examiner
As the charity's trustees you are responsible for thc preparation of the accounts in accordance with the Charities Act
(Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charities Act
folloiv the proccdurcs laid down in the general Directions given by thc Commission under section 65(9)(b)
of thc c.harities Act
state whcthcr Particular mattcrs have corne to my attention.
Basis of independent examiner's wort
I lave exan]ined your charity accounts as required undcr section 65 of thc Charitics Act and my examination was
canied out in accordance with the general Directions given by thc Charity Commission for Northern Ireland under
scction 65(9)(b) of the Charitie% Act.
My examination included a review of the accounting rccords kcpt by thc Lharity L￿d a comparison of the accounts
prescnted with thosc records. It also includcd consideration of any unusual itcrns or disclosurcs in the accounts, and
sccling Lxplanations from you as Ch￿ltY tTrstccs conccming any such matters.
ly rolc is to state whethcr any material mattcrs havc comc to nly attention giving me causc to bclicve:
l. That acLounting records were not kept in accordance with scction 63 of thc Charitics Act
2. That the accounts do not accord with thosc accounting rccords
3. That the accounts do not comply with the accounting rcouircments of thc Charities Act
4. That there is furthcr information necded for a propcr undcr%tandin£ of the account8 to bc reached.
Independent examiner's statement
I have complctcd my ex(llnination and have no conccms in rcspcct of the matters (l) to (4) listed above and, in
conncction with following the Directions of thc ch¢￿itY Commission for Northem Ireland, I have found no rnatters
that rcouirc draii'ing to your attention.
lan Johnston
Stcvenson and Wilson
Chartered Accountants
Date 15th March 2024
22-30 Broadway Avcnue
Ballymcna
BT43 7AA