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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BADONEY CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
We report on the financial statements of Badoney Presbyterian Church for the year ended 31 December 2025 which comprise statement of financial activities, statement of assets and liabilities and the related notes.
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| Respective responsibilities of trustees and examiner | As the charity's trustees you are responsible for the preparation of the financial statements in accordance | with the Charities Act (Northern Ireland) 2008. It is our responsibility to:| - Examine the financial statements under section 65 of the Charities Act (NI) 2008. | - Follow the procedures laid down in the general directions given by the Charity Commission for | Northern Ireland under section 65(9})(b) of the Charities Act (NI) 2008. | - State whether particular matters have come to our attention. | Basis of independent examiner’s report | We have examined your charity financial statements as required under section 65 of the Charities Act (NI) | 2008 and our examination was carried out in accordance with the general directions given by the Charity | Commission for Northern Ireland under section 65(9)(b) of the Charities Act (NI) 2008. The examination | included a review of the accounting records kept by the charity and a comparison of the financial | statements presented with those records. It also included consideration of any unusual items or | disclosures in the financial statements and seeking explanations from you as charity trustees concerning | any such matters. Our role is to state whether any material matters have come to our attention giving us cause to believe:
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| 1. That accounting records were not kept in accordance with section 63 of the Charities Act (NI) 2008. 2. That the financial statements do not accord with those accounting records.
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| 3. That the financial statements do not comply with the accounting requirements of the Charities Act (NI) 2008 and with the methods and principles of the Charities Statement of Recommended
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| Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.
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That there is further information needed for a proper understanding of the financial statements to be reached.
Independent examiner’s statement
| We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above | and, in connection with following the directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention. Chartered Accountant Chartered Accountant | leo, Armetol co Mrs Wendy Arnold | C/o 8 Main Street | Newtownstewart | Dated: >2. AA \ pep t Co Tyrone | BT78 4AA | 10