QUALIFIED INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF
FIRST LARNE PRESBYfERIAN CHURCH
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
We report on the accounts of First Larne Presbyterian Church for the year ended
31st December 2023, which are set out on pages 10 to 21.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with
the Charities Act (Northern Ireland) 2008.
It is our 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
State whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65{9llb) of the Charities Act,
Our 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.
Our role is to state whether any material matter5 have come to our attention giving me cause to
believe:
l. The accounting records were not kept in accordance with section 63 of the Charities Act.
2. 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.

QUALIFIED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF
FIRST LARNE PRESBYfERIAN CHURCH
A CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'd)
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters111 to141 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.
Signed:
Name:
"MBS Chartered Accountants
Relevant Professional body..
Institute of Chartered Accountants Ireland
Address..
3 High Street
LARNE
BT40 IJN
Date: