## **FIRST BALLYEASTON CONGREGATION OF THE** 

# **PRESBYTERIAN CHURCH IN IRELAND** 

**Trustees Annual Report and Financial Statements for the year ended 31 December 2023** 

**Independent Examiner’s Report** 

**Registered Charity in Northern Ireland (NIC104880)** 

1 



XHOPPER & CO
Cnai Lei¥d.4ccountar.ts & RegisLcred.4uditois
I-F-.IR fr-NI)F.I).11 I)F-C'F-IIIIF-R )ii).I
INDl*.PTr"NDF"NT TrI.IIIINF:R'S RF"PORT
I report on ttr￿ fina￿]21 sla*n*nts of FI￿ Ballyeaston P￿S￿erian Church for year
ended 31 ￿ Dettmber _￿J.
Ro%￿1h.e rospoTh4lblllUe5 01 InLslee5 and Inde￿ndon( eianilner
FI￿ Ba]￿e￿I￿ Pre5byierian Church's trusiees are reSEKThible for the preparation of t
fin￿Cial ￿alen￿nts in accordwKe with ternLS of Charities Act (TrIOrt￿rn I￿land)
?(x)8.
Firsi Ba]tye&st(m Presbyterian Church 's In￿lee$ consider that an I￿￿11 is n(* required unthr
section 651?1 (audit) of the Charities Acl IINortkrn ]￿land) •(X)8 for year and that
in(kFYn&nt examination un&r seclion I ) of Charilies Acl (N'orthern ￿land) ?￿8 is
reqUi￿(L
is my re5w>nsibility' to:
amir£ accwnts
lo slate parncular mailers Frtve come lo my attentio
Bas15 of In(kh￿ndQn( e￿an￿￿r.5
M J examination w'as carr￿d oui un(kr Section 65 of the Charit￿5 Act (NOrt￿rn I￿land}
?(X)8. .4n examination inclu&s a re%'iev•' of accountins recor(ls kepi ty the Church and
comparison of financial staiements ￿e￿n￿d w ith th04£ ￿ cords.. It also i￿ludeS
con%i<kration of any unusual iterns or disclosu￿S in the financial sla*n￿nts. and seeking
explanations from trustee5 c(AKerning any such mat*rk Tr procedures do provi
all the eiidence tlkit would ￿ rryirnl in an audii. and consequently I do no¢ CAPR￿ an audil
opinion on view gi%tn by tk fin￿￿la1 5Litements.
Indewndenl elan￿ne￿5 sIalen￿￿1
In LIK￿ cour%< of mi. eAaminaiion. tx) matter has cow£ lo my attniion:
( l ) wthich gives me reasonabk cawe lo Ee lieve th* in any m*rial reS￿cl ￿quirements.
to keep accounling records in acCorda￿e with Section 63 of the charities Act
(Northern Ireland) ?{￿￿. and
to wepare financial sta*T[￿nL$ which xcord with accwnting records in
(￿nIa1￿c w'ith &ction ￿ of ChaTities (.Northem Ireland) have nol
lyen (Y
(?) lo whicFL in my Opinio￿ aitention slwld ￿ drawn in orthrlo embk a prO￿r U￿r￿1ng
of the financial SL￿eme4)ts to be
S FlOp￿r FCA
Part￿r
HOp￿r & Co
?? Nlay ?0?4
6 Doagh Road. B311yclare, Co. Antrim BT39 9BG
T: (028) 9335 2516 F= (028) 9332 3787 E: enquiries@hopperandco.com