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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BALLYGAWLEY CONGREGATION OF THE
pRES8￿ERlAN CHURCH IN IRELAND
I report on the accounts of the Charity for the year ended 31 December 2025, which are set out on
pages 11 to 17.
Respective responsibilitles of charlty trustees and examlner
As the charit￿5 trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008.
It is my responsibility to..
• examine the accounts under section 65 of the Charities Act
• follow the procedures laid down in the general Directions given by the Commission under section
6519llbl of the Charities Act
stste whether particular matters have come to my attention.
Basis of independent eKaminerfs report
I have examined your Charity accounts as required under section 65 of the Charitie5 Att and my
examination wa5 carried out in accordance with the general Directions given by the Charity Commission
for Northern Ireland under section 6519llbl of the Charitie5 Act.
My examination included a review of the accounting records 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 explanations from you as charity trustees concerning any such
matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
l. That accounting records were not kept in accordance with section 63 of the Charitie5 Act
2. That the accounts do not accord with those accounting record5
3. That the accounts do not comply with the accounting requirements of the Charitie5 Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinees statement
I have completed my examination and have no concerns in respect of the matter5111 to141 listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that, in my opinion, proper accounting records have not been maintained by the
charity. I have found no matters that, in my opinion, reqLfire drawing to your attention.
Jonathan Ruddell
For Ruddell & Company
Dungannon
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