INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF CVLLYBACKEY ELIM PENTECOSTAL CHURCH I report on the accounts of Cullybackey Elim Pentecostal Church for the yearended 31st December 2025, which are set out on pages 7 to 18. Respectlve responslbllStSes of charlty trustees and examlner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charilies Act INorthern Ireland) 2008. It is my re5pon5ibility 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 state whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Direction5 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 presenled 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 atrention giving me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities 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 is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs statement I have completed my examination and have no concerrbs in respect of the matters111 to141 listed above and, In connection with followlng the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. James Gillespie IF.C.A.I Stevenson and Wilson 22-30 Broadway Avenue Ballymena BT43 7AA Chartered Accountants Date: 8, May 2026
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