Pre BALLYLINNEY PRESBYfERIAN CHURCHYEAR ENDED 31 DECEMBER 2022 INDEPENDENT EXAMINER'S REPORT I report on the financial statements of Ballylinney Presbyterian Church forthe year ended 31st December 2022. Respertive responsibilities of trustees and independent examiner Ballylinney Presbyterian Church's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities Act (Northern Ireland) 2008. Ballylinney Presbyterian Church '5 trustees consider that an audit is not requsred under section 65(2) 13udit} of the Charities Act (Northern Ireland) 2008 for the year and that an independent examination under section 64(1} of the Charities Act {Northern Ireland) 2008 is required. It is my responsibility to: examine the accounts to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out under Section 65 of the Charities Act (Northern Ireland) 2008. An examination includes a review of the accountsng records kept by the Church and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees conceming any such matters. The procedures do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements. Independent examiner's statement In the course of 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 proper accounting records in accordance with Section 63 of the charities Act {Northern Ireland) 2008, and to prepare financial statements which accord with the accounting records in accordance with Section 64 of the Charities Act (Northern Ireland) 2008 have not been met; or {2} to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. S Hopper FCA Partner Hopper & Co DATE; 1310612023 15
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