INDEPENDENT EXAMINER'S REPORT
TO
THE CHARITY TRUSTEES
OF
FIRST PRESBYfERIAN CHURCH, NEwfowNARDS.
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
I report on the Accounts of the Trust for the year ended 31 December 2023, which are set
out on the attached pages.
Respective responsibilities of Charity Trustees and Examiner
As the Charity's Trustees you are responsible for the preparation of the Accounts in
accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to.,
Examine the Accounts under section 65 of the Charities Act
Follow the procedures laid down in the general Directions given by the Commission
under section 65{9) of the Charities Act
State whether particular matters have come to my attention
Basis of Independent Examiner's Report
I have examined your Charity Accounts as required under section 65 of the Charities Act and
my examination was carried out in accordance with the gener31 Directions given by the
Charity Commission for Northern Ireland under section 65{9){b) of the Charities Act.
My examination included a review of the accounting records kept by the Charity and a
comparison of the Accounts presented with those records. It also included consideration of
any unusual items or disclosures in the Accounts, and seeking explanations from you as
Charity Trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me
cause to believe-
l. That accounting records were not kept in accordance with section 63 of the Charities Act
2. That the Accounts do not accord with those accounting records
3. That the Accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the Accounts to
be reached

Independent Examiners Statement
I have noted the planned merger with Second Ard5 Presbyterian Church. I would expect that
representatives both churches will wish to undertake a due diligence review of the accounts,
of both churches having due regard and paying particular attention to all assets and liabilities
of that which will transfer to and become vested in the identity of newly merged church,
At this time, the subject and focus of my review has been the account5 for the First
Presbyterian Church, Newtownards for the year ended 31 December 2023.
In that regard I have completed my examination and have no concerns in respect of the
matters (11 to141 listed above and, in connection with following the Directions of the Charity
Cormmission for Northern Ireland, I have found no matters that require drawing to your
attention.
S N S MCCURDY
27 ORANGE LANE
MAGHERALIN
Co. ARMAGH BT67 ORG
26 September 2024