Aghavilly Parmsh Church Annual Report and Financial Statements for the year ended 3191 Deeember 2025 Ind¢p¢ndent examiner's report to the trustees of AghAvilly Parish Chureh I report on the accounts of the Trust for the year ended 31 December 2025, which are set out on pages 10 io 14. Respective responsibilities of truste¢s and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not Tequired for thi5 year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) or under Regulation 10(I)(d) of The Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 65 of the Charities Act (Northem Ireland)2008 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland undeT section 65(9)(b) of the Charities Act to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland and is in accoTdance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It aIso includes consideration of any unu5ua] items OT disclosures in the accounts, and seeking explanations from you as trustees concerning any 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 examiner's statement In connection with my examinatton. no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 63 of the Charities Act and section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 and section 44(1)(b) of the 2005 Act and Regulation 9 of the 2006 Regulations have not been met or (2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the a¢countS to be reached. Name: Keith Stewart FCA Relevant professional qualification or body.. ICAI Address.. 6 Knox's Hill, Arn]agh, B T60 2HP Date.. 20105126