an UNQUALIFIED INDEPENDENT EXAMINERS OR AUDITORS REPORT TO THE TRUSTEES OF FIRST PRESBYTERIAN CHURCH PORTADOWN A CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Opinion We have audlted the accounts of the First Presbyterian Church Portadown for the year ended 31 December 2023 which comprise the statement of financial activitles, the balance sheet and the notes to the accounts, including a summary of si8nificant accounting pollcies. The rinanclal reporting framework that has been applied in their 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 Kingdom Generally A¢ce.ptpd Ac¢ovntinE Prgctice). This report is made solely to the charity's trustees, as a body, in accordance wlth Part 4 of the Charities {Accounts & Reports) Regulations (Northern Ireland) 2015 and regulations made under section 66 of that Act. Our audlt work has been undertaken $0 that we might state to the charity's trustees those matters we are required to state them in an auditors. 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 this report, or for the opinions wc havc formed. In our oplnlon the account5: Glve a true and falr view of the state ot the charlty's affairs as at 31 December 2023 and of its incomln8 resources and appllcation of resources. for the year then ended; Have been properly prepared in accordance with Unlted Kingdom Generally Accepted Accounting Practlce,. and Have been prepared In accordance wlth the requlrements of the Charities Act (Northern Ireland) 21XJ8. Basls for oplnlon We conducted our audlt in accordance with International Standards on Auditing (UK) (ISAS IUKII and appllc3ble law. Our responsibilities under those standards arÈ further describod In the auditors, responsibilities for the audit of the accounts Section of our report. We are independent of the church In accordance with the ethical 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 responslbllities In accordance with these requirements, We believe that the audit evidence we have obtained is sufficient 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 PRESBYTERIAN CHURCH IN IRELAND (cont'd) Conclusiofts felatlfts to É06ng concem We have nothing to report in respect of the following matters in relations to which the ISAS {UK} require us to report to you were: The trustees use of the going concern basls of accountlng In the preparatlon of the accounts is not appropriatc; or The trustees have not disclosed in the accounts any identified materlal uncertainties that may cast Sl8nificant doubt about the churches ability to continue to adopt the gong concern basis of accounting for a period of at least twelve months from the date when the accounts are authorised for Issue. Other Informatlon The other information comprises the information included in the actual report, other than the accounts and our auditor's report thereon. The trustees are responsible for the other Information. Our opinion on the accounts does not cover the other information and, except to the extent otherwlse explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the accounts. our responsibility is to read thc other Information and, In doing do, consider whether the other information is materiallv inconsistent with the accounts or our knowledge obtained in the audit or oiherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material Misstatements, we are required to dÈtLYmlne whethw tIre is 3 ftttterfral misstatèrnETrt in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information. we are requlred to report that fact. We have nothing to report in this regard. Matters on whlch we are requlred to report by exception In the Ilght of the knowledge and understandin8 of the trustees and its environment obtained In the course of the audlt, we have not identifled material misslalemenls in the tTU5tees' report. 11
an UNQUALIFIED INDEPENDENT EXAMINERS OR AUDrroRS REPORT TO THE TRUSTEES OF FIRST PRESBYTERIAN CHURCH PORTADOWN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'd We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 requires us to report to you If, in our opinion: The information given in the trustees, report is inconsistent in any material respect with the accounts. 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 require for our audit. Respon51bllitles of trustees As explained more fully in the statemerrt of trustees. re5ponsibilrties, the trustees are responsibilities for the preparation of the accounts and for being satisfied that if they glve true and fair view, and for such Internal control a5 the director5 determine is necessary to enable the preparation of the accounts that are free from material mi55tatement, whether due to fraud or error. In preparing the accounts, the trustees are responsible for a55essing the church's ability to contlnue as a goln8 concern, dlscloslng, as applicable, matters related to going concern and uslng the going concern basis of accounting unless the trustees elther Intend to cease operation5, or have no realistic alternative but to do so. Audltots, responsibilities for the audlt of the financial statefflents Our objectives are to obtaln reasonable assurance about whether the accounts as a whole are free from material mis5taternent, whether due to fraud or error and to issue and auditors report that includes our opinion, Reasonable a55urance 15 a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UKI will always detect a material misstatement when it exists. Misstatements 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 declsions of users taken on the basis of these accounts. A further description of our responsibilities for the audit of the accounts is located on the Financial Reportin8 Council's website at- ntt description forms part of our auditors report. Iww.frc.or aud itorsres onsibilities. This 28 May 2024 Ruddell & Company Chartered Accountants & Re8iStered Auditors 16 Church Street Dungannon Co Tyrone BT716AB 12