an QUALIFIED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYDOWN CONGREGATION OF THE PRESBERlAN CHURCH IN IRELAND I report on the accounts of the chartty for the year ended 31st December 2025 which are set out on pages 14 to 32. This report is made solely to the charities Trustees, as a body, in accordance wlth section 6513)lal of the Charlties Art Northern Ireland 2008 and regulations made under section 66 of that Act. My work has been undertaken so that I might state to the charities Trustees those matters l am required to state to them in an Independent examinerfs report and for no other purpose. To the Fullest extÈnt permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charitiesTrustees as a body, for my work or this report. Respectlve responsibilities of Trustees and Examlner As the charit15 trustees you are responsible for the preparatlon of the accounts in accordance with the Charities Act (Northern Ireland) 2008. You are satisfied that your charity is not required by charity law to be audited and have chosen Instead to have an Independent examlnatlon. It Is my responsibility to". examine the accounts under section 65 of the Charities Act; follow the procedures laid down in the 8eneral Dlrertions given by the Charity Commi55ion for Northern Ireland under section 6519llbl of the Charities Act; and state whether partlcular matters have come to my attention, Basls of Independent Examlner'5 report I have examined your charlty accounts as required under section 65 of the Charities Att and my examination was carried out in accordance with the general Directions given bythe Charity Commission for Northern Ireland under section 6519llb) of the Charltles Att. My examination included a review of the accounting record5 kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanatlons from you as charity trustees concerning any such matters. 12
an Independent exarnlnerfs statement Since the charivs gross income exceeded £250,000 your examiner must be a member of a body listed in section 65 ofthe 2CK18 Att. I confirm that l am qualified to undertake the examination because l am a member of Chartered Accountants Ireland. which 15 one of the listed bodies. I have completed my examlnatlon. I confirm that no matters have come to my attention in connertion with my examination giving me cause to believe that in any material respect.. accounting records were not kept as required by with section 63 of the 2008 Act,. or the financial statements do not accord with those records; or the financial statements do not comply with the accountin8 requirements of the 2(M)8 Act; or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities IAccounts and Reports) Re8ulatlons 2008 other than any requirement that the accounts glve a 'true and falrf view which is not a matter considered as part of the Independent examlnation. I confirm that there are no matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. 19th May 2026 B. Magennis FCCA FCA For and behalf of S.M. Vlnt & Co Chartered Certified Accountants & Re8lstered Audltors 8 Newry Road Banbrldge BT32 3HN 13