Presbyter
UNQUALIFIED INDEPENDENT EXAMINERS OR AUDITORS REPORT TO THE TRUSTEES
OF FIRST PRESBYfERIAN CHURCH PORTADOWN A CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND
Oplnlon
We have audited the account5 of the Flrst Presbyterian Church Portadown for the year ended
31 December 2022 which comprise the statement of financial activities, the balance sheet
and the notes to the accounts, including a summary of significant accounting policies. The
financial reporting framework that has been applied in thelr preparation is applicable law and
United Kingdom Accounting Standards, including Financial Reporting Standard 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Klngdom
Generally Accepted Accounting Practlce).
This report Is made solely to the charitws trustees, as a body, Sn accordance with Part 4 of the
Charltlés {Accounts & Reports) Re8ulations {Northern IreSand) 2015 and regulatlons made
under section 66 of that Act. Our audit work has been undertaken so that we might State to
the charity's trustees those matters we are required to state them in an audltors, report and
for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charity and Its trustees as a body, for our audit work,
for thls report, or for the opinlons we have formed.
In our oplnlon the accounts:
Give a true and fair vlew of the state of the charity's affairs as at 31 December 2022
and of Its Incomlng resources and application of resources, for the year then ended;
Have been properly prepared In accordance with United Klngdom Generally Accepted
Accounting Practice: and
Have been prepared in accordance with the requirements of the Charitles Att
{Northern Ireland) 2008.
Basls for oplnlon
We conducted our audlt in accordance with International Standards on Audltln8 (UK) (ISAS
{UK}) and applicable law. Our responsibilities under those standards are further descrlbed in
the auditor5, responslbllltle5 for the audlt of the accounts section of our report. We are
Independent of the church in accordance with the ethlcal requirements that are relevant to
our audit of the accounts in the UK, including the FRC'S Ethical Standard. and we have fulfilled
our other ethical responsibilities in accordance with these requirefflents. We believe that the
audlt evldence we have obtained 15 sufficlent and appropriate to provide a basis for our
opinion.
10

an
UNQUALIFIED INDEPENDENT EXAMINERS OR AUDITORS REPORT TO THE TRUSTEES
OF FIRST PRESBYTERIAN CHURCH PORTADOWN CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND (convd)
Concluslons relatlng to golng concern
We have nothing to report in respect of the followin8 matters In relatlons to which the ISAS
(UK) require us to report to you were:
The trustees, use of the going concern basis of accountlng In the preparation of the
accounts Is not appropriate; or
The trustees have not disclosed in the accounts any identlfled materlal uncertainties
that may cast significant doubt about the church's ability to continue to 3dopt the
gong concern basis of accountlng for a perlod of at least twelve months from the date
when the account5 are authorised for issue.
Other Informat5on
The other informatlon comprises the Information Included in the actual report, other than
the accounts and our auditor's report thereon. The trustees are responslble for the other
information. Our oplnlon on the accounts does not cover the other informatlon and, except
to the extent otherwise explicitly stated in our report, we do not express any form of
assurance conclusion thereon.
In connectlon wlth our audit of the accounts, our responslblllty is to read the other
information and, in doing do, consider whether the other information is materially
Incon5iStent with the accounts or our knowledge obtained in the audit or othenvlse appears
to be materlally mlsstated. If we Identify such material inconsistencles or apparent material
misstatements, we are required to determine whether there is a material misstaternent In
the accounts or a materlal misstaternent of the other information. If, based on the work we
have performed. we conclude that there Is a materlal misstatement of this other Information;
we are requlred to report that fact.
We have nothing to report in thi5 regard.
Matters on whl¢h we are requlred to report by exceptlon
In the light of the knowledge and understanding of the trustees and its environment obtained
in the course of the audit. we have not Identlfled material misstatements In the tru5tees'
report.
li

Presbyter
an
UNQUALIFIED INDEPENDENT EXAMINERS OR AUDITORS REPORT TO THE TRUSTEES
OF FIRST PRESBYfERIAN CHURCH PORTADOWN CONGREGATION OF THE
PRESBYfERIAN CHURCH IN IRELAND (conyd)
We have nothlng to report In respect of the followlng matters In relatlon to whSch the
Charitie5 (Accounts and Reports) Regulatlons {Northern Ireland) 2015 requires us to report to
you if, in our opinion:
The information given in the trustees, report is inconsistent in any materlal respect
with the account5; or
Sufficient accounting records have not been kept, or;
The accounts are not in agreement with the accounting records; or
We have not received all the informatlon and explanations we requlre for our audlt,
Responslblllties of trustees
As explained more fully in the statement of trustees, responslbilitles, the trustees are
responslbilities for the preparation of the accounts and for bein8 satisfied that if they glve a
true and fair view, and for such internal control as the directors determine is necessary to
enable the preparation of the accounts that are free from material misstatement. whether
due to fraud or error.
In preparlng the accounts, the trustees are responslble for assessin8 the church's abllity to
contlnue as a going concern, disclosing, as appllcable, matters related to 80ing concern and
using the goin8 concern basis of accounting unles5 the trustees elther Intend to cease
operations, or have no realistic alternatlve but to do so.
Audltors, responslbllltles for the audlt of the flnanclal statements
Our objectives are to obtaln reasonable assurance about whether the accounts as a whole
are free from material mi55tatement, whether due to fraud or error and to issue and audltors
report that Includes our opinion. Reasonable assurance Is a high level of assurance, but is not
a guarantee that an audit conducted in accordance with ISAS {UK) will always detect a material
mlsstatement when it exlsts. Mlsstatements can arise from fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these accounts.
A further description of our responsibilities for the audlt of the accounts Is located on the
Flnancial Reporting Councll's website at: htt
descriptlon form5 part of our auditors report.
www.frc.or
auditorsre5
onsibilltie5. This
Ruddell & Company
Chartered Accountants & Reglstered Auditors
16 Church Street
Dungannon
Co Tyrone
8T716AB
9 May 2023
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