Ballenon Reformed Presbyterian Church
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF
TRUSTEES OF BALLENON REFORMED PRESBYTERIAN CHURCH
I have examined the finanaal statements of the charity for the financial year ended 31 December 2022, which
comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
This report is made solely to the charity's members, as a body, in accordance with the Charities Act {Northem
Ireland) 2008. My work has been undertaken so that I might compile the financial statements that I have been
engaged to compile, report to the Board of Trustees that I have done so, and state those matters that I have agreed
lo state to them in this report and for no other purpose. To the fullest extent pemiitted by law, I do not accept or
assume responsibility to anyone other than the charity and the charity's members, as a body, for my work, or for this
report.
Respectlve responslbllltSe8 of trustees and examlner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act {Northern Ireland) 2008. The charity's trustees consider that an audit is not
required for this financial year under the Charities Act (Northern Ireland) 2008 and that an independent examination
is required.
It is my responsibility to..
examine th8 financial stalèmenls und8r section 65 of the Charities Act;
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 65{9)(b) of the Charities Act., and
state whether particular matters have come to my attention.
Basss of Independent examiner's report
I havè examinèd your charity financial statements 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 Commlssion for
Northern Ireland under section 65191{bl of the Charities Act. An examination includes a review of Ihe accounting
records kept by the charlty and a comparison of the finan￿al stalemenls presented wlth thosè r8cords. It also
includes consideration of any unusual items or disclosures in the financial statements and seeking explanations
from the trustees concerning any such matters. The procedures undertaken do not provid8 all the evidence that
would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and
fairf view and the report is limrted to those matters sel out in the statement below.
In connection with my examination, no matter has come to my attention which givés mè cause lo b81ieve that in, any
materia5 respect..
accounting records were not kept in a￿ordance with section 63 of the Charities Act
the financial statements do not accord wilh those accounting records
the financial stalemenls have not been prepared in accordance wrth the Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS1021
there is further information needed for a proper understanding of the accounts to be reached.
Independent examlner's statement
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understsnding of the financial statements to be reached.
DALY
ARK & COMPANY LTD
Chartered Accountsnts
6 Trevor Hill
Newry
Co. Down
BT34 1DN
Northern Ireland
Date: