HOPPER & CO
Chartered Accountar,Is & Registered Auditors
FIRST BALLYEASTON PRFSBYfERL4N CHURCH
I'E4R E￿T)ED 31 DECE￿IBER 2022
INDEPENDEYF ELKMINER'S REPORT
I report on the financial statements of F￿st Ballyeaston Presbyterian Church for the year
ended 31 st Decemkr 2022.
Respective rwoLsibilities of trustees and independent examiner
First BaIlveaston Presbvterian Church's trustees are responsible for the prepardtion of the
financial statements in accordance with the terms of the Charities Act (Northern treland)
?(X)8.
t4irst Ballyeaston Presbvterian Church 's tnistees consider that an audit is not required under
section 65(9) (audit) of the Charities Act (Northern Ireland) ?￿8 for ihe year and that an
independent examination under section 64(1) of the Charities Act (Northern Ireland) ?008 is
required.
It is my resp)nsÈbility to:
examine the accounts
to state whether particular matters have come to In), attention.
Basis of independent examiner's report
My examination s Larried ()ut under Section 65 of the Charities Act (Northern Ireland)
?(X)8. An examination includes a review of Éhe accountin? records kept by the Church and a
Lomparison of the fmancial statements presented witb those records. It also includes
consideration of any unusual items or disclosures in the fmanciat statements, and seeking
explanaiions from the trustees concernÉn£ any such matters. The procedures do not pruvide
aIl the evidence that ivould be required in an audit. and consequenily I do not express an audit
opinion on the oji'en by the financial statements.
Independent ek9miner's statement
In the course of my examination: no matler has Ll)me to my attention:
( l ) which ￿1veS me re&sonable cause lo beliei'e that in any material respect the requirements-.
to keep proper aLcounliniy records in accordance with Sedion 63 of the charities Act
(Northern Ireland) 2(X)8, and
to prepare flnancial statemenLs which accord with the accountÈng record% in
accordance with SeL(ion ￿ of the Charities Act (Northern Ireland} ?008 have not
been met; or
(2} to which. in my opinion. attention should be drawn in orderlo enable a prO￿r undetstandinu
of the f￿anCIal statements to be r&Yhed.
S Hopper FCA
Partner
Hopper & Co
E3 June 2023
6 Doagh Road, Ballyclare, Co. Antrim BT39 9BG
T: (028) 9335 2516 F: (028) 9332 3787 E: enquiries@hopperandco.com
PJrti7pr: Mich￿[ Hopper FCA:knon HwrFCA