Baltyclare Congregation of The Presbyterian ChurGh in IrelaT Independent Examiner's Report For the year ended 31 December 2023 Independent Examlner's Report to the Trustees of Ballyclare Congregation of The Presbyterian Church in Ireland I report on the financial statements of the charity for the year ended 31 December 2023 whith are set out on pages 10 to 22. Respective Responsibilities of charity Trustees and Examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Acl (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act., follow the procedures laid down in Ihe general Directions given by the Commission under section 65{9)(b) of the Charities Act; and state whether particular matters have come to my attention. Basls of Independent Examiner's Statement I have examlneo your charlty accounts as required under section 65 of the Charities Act and my examination was carried out in accordan wth the general Directions given by the Charity Commission for Northem Ireland under section 65(9){b) of the Charities ACL My examination included a review of the accounting words 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 counts, and seeking explanations from you as charity trustees con¢eming any such matters. My role is to state whether any material matters have Gome to my attentK)n giving me cause to believe.. that accounting records were not kept in accordance with section 63 of the Charits'es Act; that the accounts do not accord wtlh those accounting records., that the accounts do not comply with the accounting requirements of the Charities Act., that there is further information needed for a proper understanding of the accounts to be reached. Independent Examiner's Statement Since your charitys gross income exeded £250.000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a registered member of Chartered Accountants Ireland, which is one of the listed bodies. I have completed my examination and have no concems in respect of the matters {1) to (4) listed above and. in connection with following the Directions of the Charity Commissh)n for Northern Ireland, I have found no matters that require drawing to your attention. This report is made solely to the charitys TrUSts. as a body, in accordance with section 65(31{a} of the Gharities Act (Northern Ireland) 2008 and regulations made under secbon 66 of that Act. My work has been undertaken so that I might state to the charivs Trustees those matters l am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not acpt or assume responsibility to anyone other than the charty and the chanty's Trustees as a body, for my work or for this report. P2oe 8
Ballyclare Congregation of The Presbyterian Church In Ireland Independent Examiner's Report {continued) For the year ended 31 December 2023 Signed- Dated: 1 June 2024 Michael Nixo Chartered Accountant ASM (Bl Ltd Chartered Accountants and Statutory Auditors 4th Fl¢)or Glendinning House 6 Murray Street Belfast BT16DN Page 9