MUIR & ADDY Independent Audltor's Report to the Members of Hamllton Road Presbyterian Church a Congregation of The Presbyterlan Church in Ireland Year ended 31 December 2025 Oplnlon We have audited the financial statements of Hamilton Road PreSberlan Church a Congregation of The Presbyterian Church in Ireland (the 'charity'l for the year ended 31 December 2025 which Comprise the ststement of financial activities, statement of financial position, statement of cashflows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statement5: give 8 true and fairview ofthe stste ofthe charity's affairs as at 31 December 2025 and of its incoming resources and application of resources. including its income and expenditure. for the year then ended: have been properly prepared in accord8nce with United Kingdom Generally Accepted Accounting Practice-, have been prepared in accordancewith the requirementsotthe CharitiesAct (Northern Ireland) 2008. Basls for oplnion We conducted our audit in accordance with International Standards on Aurjrting IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial st8tement5 section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the 8udit evidence we have obtained is sufficient 8nd appropriate to provid& a basis for our opinion. Conclusions relating to golng concern In auditing the fi'nancial statements, we have concluded that the trustees, use of the going concern basis ot accounting in the preparation of the financi81 statements is appropriate. Based on the work we have performed, we h8ve not identified any material uncertainties relating to events oi conditions that, individually or collectively. may c8St signrficant doubt on the ch8rity'S ability to continLJe as a going concern for 8 Period ol 8t least twelve months from when the fin8ncial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Page113
MUIR & ADDY Independent Auditor's Report to the Membgrs of Hamilton Road Presbyterian Church a Congregation of The Presbyterlan Church In Ireland (continued) Year ended 31 Decemb8r 2025 Other information The other information comprises the information included in the annual report. other than the financialstatements and our auditor's reportthereon. The trustees are responsible forthe other information. Our opinion on the financial statements does not Gover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responyibility is to read the other infofmation and, in doing so. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or othemise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement ot this other information, we are required to report that fact. We have nothing to report in this regard. Matters on whlch we are requlred to report by exceptlon In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothingto repoit in respect of th6 following matters on which we may report if. in our opinion: the infonn8tion given in the trustees, report is inconsistent in any material respect with the financial statements. or adequate 8ccountingrecords have not been kept- or the financial statements ore not in agreement with the accounting records and returns. or we have not Teceived 811 the information and explanations we require for our audit. Responsibilities of trustees As explained mor8 fully in the trustees, responsibilities statement, the trustees are responsible foi the preparation of the financial statements and for being satisfied that they Wve a true and fair vi&w, and for such internal control as the trustees determine is necessary to enable thg preparation of fin8nci81 statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees arè responsible for assessing the charity's ability to continue as a going concern, disclosing. as applic8ble, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to IiqLJidate the charity or to cease operations, or have no realistic alternative but to do so. Page114
MUIR & ADDY Independent Audltor's Report to the Members of Hamilton Road Presbyterian Church a Congregatlon of The Presbyterian Church in Ireland {eontinu8d) Year ended 31 December 2025 Auditor's respon$lblllties for the audlt of the financial 8tatemènts Our objectrves are to obtain reasonable assurance about whetherthe financial statements as a whole are free from material misstatement. whether due to fraud or error, and to issue an auditor's 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 IUKI will always detect a material misstatement when it exists. Misstatements C8n arise from fraud or error and are Considered material if, individually or in the aggregate, they could reason8bly be expected to influence the economic decisions ot users taken on the b8sis of these financial statements. Irr8gularities, including fraud, are instances of non-compliance with laws 8nd regulations. We design procedures in line with our responsibilities, outlined above, to det8Ct material misstatements in respect of irregularities, including fraud. Tho extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. We discussed laws and regulations and fraud risks during our audit planning procedures. The charity must comply with the Charities Act (Northern Irelandl 2008 8nd prepare financial statements which give a true and fair view in accordance with the Act and supplement8ry regulations. It must meet the requirements of charity regulation and apply funds in accordance with any conditions and restrictions attach9d. The trustees consider that fraud, if it were to occur, is most likely to involve the misappropriation of expenditure. Our engagement team collectively had appropriate experience of applicable laws and regulations and competence to iecognise non-compliance. We used checklists in evaluating the presentation. structure and content of th8 financial statements. We consider that our Budit has 8 reasonable chance of detecting material non-compliancewith laws and regulations. We remain mindfulthatfraud, by its very nature, may be difficult to detect. Audit procedures were planned and performed to test control8 in place for recordingand payment of expenditure. We glso undertook analytical procedures to identify trends that might indic8te misappropriation of expenditure. We consider that our audit has a re8sonable chance of detecting a material fraud in this area. As part of an audit in accordance with ISAS IUKI, we exercise professional judgment and maintain professional skepticism throughout the audit. We also-. Identify and assess the risks of material misstatement of the financial statements. whether due to fraud or error, (iesign and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk ot not detecting a material misstatement resulting fiom fraud is higher than for one resulting trom error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations. or the override of internal control. Page115
MUIR & ADDY Independent Auditor's Report to the Members of Hamilton Road Presbyterian Church Congregatlon of The Pr8sbyt8rlan Church in Ireland Icontlnuedl Yearonded 31 De¢ember2025 Obt8in an understandingof internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the rea50nableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concem basis of accounting and, based on the audit evidence obtained, whether 8 materi81 uncertainty exists related to events or Gonditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncert8inty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or. if such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, futureeventsorconditions maycausethe charitytoceasetocontinue as a going concern. Evaluate the overall presentation, Structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regardin& among other m8tters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is mado solelyto the charity's members, as a body, in accordance with section 65 of the Charities Act (Northern Ireland) 2008. Our audit work has been undertaken so that we might state to the charity's members thos8 matters we are required to state to them in an auditor's report 8nd for no other purpose. To the fullest oxtent permitted by law, we do not accept or assume responsibilityto anyone otherthan th8 charty and the charity's members 8S a body, for ourauditwork. forthis report, orforthe opinionswe have formed. Muir & Addy Chartered accountants & statutory audltor 427 Holywood Road Belfast BT4 ZLT 21 April 2026 Page | 16