First Ballymoney Congregation of the Presbyterian Church in Ireland
INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF FIRST BALLYMONEY CONGREGATION OF
THE PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts for the year ended 31 December 2023, which are set out on pages 14 to 21.
Respective re5pon5ibilities of charity trustees and examiner
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act
(Northern Ireland) 2008.
It is my responsibility to..
Exam ine the accounts under section 65 of the Charities Act
Follow the procedures laid down in the general directions given by the Commission under Section 6519}{b} of the
Charities Act
State whether particular matters have come to our attention.
Basis of independent examiner's report
I have examined you r cha rity accounts as required under Section 65 of the Charities Act and my examination was carried
out in accordance with the general directions given by the Charity Commission for Northern Ireland under Section 65
{9llbl of the Charities Act. My examination included a review of the accounting records kept by the charity and
comparison of the accounts presented with those records. It also included consideration of any unusual item5 or
disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters,
My role is to state whether any material matter5 have come to my attention giving me cause to believe..
l. The accounting records were not kept in accordance with Section 63 of the Charitie5 Act.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there 15 further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters I l} to141 listed above and, in connection
with following the di rection5 of the Charity Commission for Northern I reland, I have found no matters that require drawing
to your attention.
Mr Edwin McLaughlin
D T Carson & Co
Chartered Accountants
Registered Auditor
51-53 Thomas Street
Ballymena
BT43 6AZ
Date: 131312024