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 PreSb￿erlan 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.
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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.
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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.
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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
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