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.
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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 tI￿re 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
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