INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYARNETh CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND We report on the accounts of the charity for the year ended 31 December 2023, which are set out on pages 12 to 19. Respective responsibilities of charity members and examiner As the charity's members you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: examine the accounts under Section 65 of the Charities Act,. follow the procedures laid down in the general directions glven by the Commission under Section 65191 Ibl of the Charities Act; state whether particular matters have come to our attention. Basis of Independent examlner's report We have examined your charity accounts as required under Spction 65 of the Charities Act and our examination was carried out in accordance with the general dirpctions given by the Charity Commission for Northern Ireland under Section 6519llb} of the Charities Act. Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented 11th those records. It also included considerations of any unijiual items or disclosures in the accounts, and seeking explanation from you as charity member% concernin8 any such matter5. Our role 15 to state whether any material iy13tters have ccime to our attention giving us cause to believe: l. That accounting records wei"e not kept in accordance with Section 63 of the Charities Act. 2. That the accounts do iut aci.'ord wlth those accountlng records. 3. That the accounts do not co,, Iply with the acc.ounting requirements of the Charities Act. 4. That there is further iiiformation needed for a proper understanding of the accounts to bp. reached. io
Independent Examiner's Statemen We have completed our examination and have no concern) in respect of the matters 1- 4 listed above and, in connection with the following Direttions of the Charity Commission Northern Ireland; we have found no matters that require drawing to your attention. MCG oarty ccafferty & Comp Accountants & Tax Consultants 2 Carlisle Terrace Derry BT48 6JX Ltd Date: 12th December 2024 li