Newtownards Baptist Church
| report on the financial statements for the year ended 31 December 2025 of Newtownards Baptist Church, which comprise the statement of financial activities (including receipts and payments account), Statement of assets and liabilities, and the related notes.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under s 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act), and that an independent examination is required.
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It is my responsibility: e to examine the accounts under section 65 of the Charities Act;
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¢ to 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; and
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° to state whether particular matters have come to my attention. Basis of independent examiner's report
| 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 Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The 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 the trustees concerning any such matters. The procedures undertaken do not provide 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 fair view’ and the report is limited to those matters set out below.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act 2008
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That the accounts do not accord with those accounting records
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That the accounts do not comply with the accounting requirements of the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their ofaccountsIreland.in accordance with the Financial Reporting Standard applicable in the UK and Republic
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement | have completed my 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, | have found no matters that require drawing to your attention.
Aubrey Campbell Chartered Accountant 22 Young Street, f | Lisburn,BT27 5EB - / 12" March 2026 TrtA eens ee
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