Ballygrainey Presbyterian Church Independent Examiner's Report to the trustees of Baltygrainey Presbyterian Church I report to th¢ trustees on my examination of the accounts of Ballygrainey Presbyterian Church for the year ended 31 Decernber 2023. Responsibilities and bgsis of report As the eharity's trustees of Bailygrdin¢y Presbyterian Church you ar¢ responsible for the preparation of the accounts in accordallce with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsibility to: . examine the accounts under section 65 of the Charities A¢ follow the procedure laid down in the general directions given by the Charities Commi&%ion of Northern Ireland under section 65(9Xb) of the Charities Act" and ' state whether particular matters have come to my attention. Basis of independent euminer's report I have examined your charity accounts as required under section 65 of the Charitie5 Act and my examinatiOD was carried out in accordance with the genernl Directions given by the Charities Commission for Northern Ireland under section 65(9Xb) of the Charities Act. My examination included a leW of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included considered of ally unusual items or disclosures in the accounts, and s¢¢king explanations from you &s charity trus*es concerning such matters. My role is to state whether any material matters have come to my attention gtving me casue to believe: l. That accounting re¢ords wett not kept in accordance with section 63 of the Charities ACL 2. That the accounts do not accord wtth those accounting records: 3. That th¢ accounts do not comply with the auntIng requirements of the Chariiies Ath" 4. That there is fiuther infornMtion needed for proper understanding of the accounts to be reached. Page 4
Ballygrainey Presbyterian Church Independent Examiner's Report to the trnstees of Ballygrainey Prbyterjan Church (continued) Independent examiner's ststement I have completed my examination and have no concerns in respert of the matters {1 ) to (4) listed above and. in connection with following the Direth"on of the Cbarity Commission of Northern Ireland, I have found no matters that require drawing io your attention. Philip Nixon ACA Independent examiner Hamilton Morris Waugh 34 Dufferin Avenue Bangor Co Down B T20 3AA 21 May 2024 Page 5