Independent Elaminer's Report to the Trustees of
Ballygowan Presbyterian Church
I report on the accounts of t]ie Cliarity for tlie year ended 31 December 2022. whicli are set out on pages nine to twenty-
Respective responsibilities of charity trustees and examiner
As tlie cli&rity'S trustees you ar¢ responsible for Ilie pi'¢pai'atioii of the accounts in accordance with tlie requirements of
tlie Cliarities Act (Nortliern Ir¢land) 2008 ('the Act'}.
liave examiiied youl- ¢liarity's accouiils as rcquired under Sectioii 65 of Ilie Charities Act. In carrying out my
examination I Iiave followed tlie Directions giveii by tlie Cliarity Coinmission for Nortliem Irelaiid under section
65(9)(b) of the Cliarilies Act.
examine die accounts under Section 65 of tlie Charities Act
follow the pro¢cdure5 laid down in tlie general Directions given by the Charity Commission for Northem
Irelaiid under Section 65(9)(b) of Ilie Charities Act
state whether particular matters liave come to iny attention.
Basis of the independent examiner's report
I have examined your cliarity accounts as required under Section 65 of the Charities Act and my examination was
carried out in accordance with tlie general Directions giv¢n by the Charity Commission for Nortliern Ireland under
Section 65{9)(b) of the Cliariti¢s Act. Tlie examination included a review of the accounting records kept by the charity
and a compari50n of the accouiits presented with tliose records. It also includcd consideration of any unusual items or
disclosures in tlie accounts, aiid seeking explanation5 from you as cliarity trustees concerning any such mall¢rs.
My role is lo state wbetlier any inaterial matters ljave come to my attentioii giving me cause to believe..
Tliat accounting records wer¢ not kept in accordance with Section 63 of the Act
That th¢ accounts do not accord witli those accountiiig rccords
That tlie accounts do not comply widi tlie accouiiting r¢quirements of tlie Act
That there is further infonnation ne¢dcd for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my exainination aiid have no concerns tn respect of tlie mattcrs (l) to (4) listed abov¢ and, in
connection with following t]1¢ Directions of the Charity Commission for North¢rn Ireland, I liave found no maltcrs that
requirc drawing to your attention.
r R Creelm
FCA
McIlveen Howard Liinited
Chartered Accountaiils
169a Upper N¢wtownard5 Road
Belfast
BT4 3HZ
Date..
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