an
INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF FIRST BROUGHSHANE
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
Opinion
We have audited the financial statements of First Broughshane Presbyterian Church for the
year ended 31st December 2023 which comprise the Statement of Finance Activities,
Statement of Financial Position, Cash Flow Statement and notes to the financial statements,
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 Financial Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting
Practice)- (Charities SORP {FRS102)).
In our opinion, the financial statements:
give a true and fair view of the state of the charity's affairs as at 31st December 2023
and of its incoming resources and their application for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.
have been prepared in accordance with the requirements of the Charities Act (Northern
Ireland) 2008.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UK))
and applicable law. Our responsibilities under those Standards are further described in the
Auditorfs responsibilities for the audit of the financial statements section of our report. We are
independent of the charity in accordance with the ethical requirementsthat 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 audit evidence we have obtained is sufficient and appropriate to provide a basis for
our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS (UK)
require us to report to you where:
the trustees, use of the Eoing concern basis of accounting in the preparation of the
financial statements is not appropriate; or
the trustees have not di5c105ed in the financial statements any identified material
uncertainties that may cast significant doubt about charity's ability to continue to adopt
the going concern basis of accounting for a period of at least twelve months from the
date when the financial statements are authorised for issue.
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INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF FIRST BROUGH5HANE
CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (cont'd)
Other information
The trustees are responsible for the other information. The other information comprises the
information included in the annual report, otherthan thefinancial statements and our auditor's
report thereon. Our opinion on the financial statements does not cover 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 responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent
with the financial statements or our knowledge obtained in the audit or otherwise appears to
be materially mi55tated. 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 3 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 required to report that fact.
We have nothing to report in this regard.
Opinions on other matters
In our opinion, based on the work undertaken in the course of the audit:
the information given in the trustees, report for the financial yearforwhich the financial
statements are prepared is consistent with the financial staternents; and
the trustees, report has been prepared in accordance with applicable legal
requirements.
Matters on whlch we are required to report by exception
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 nothing to report in respect of the following matters in relation to which the Charities
Act {Northern Ireland) 2008 requires us to report to you if, in our opinion:
accounting records have not been kept by the charity, or returns adequate for our audit
have not been received from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns.
or
certain disc105ures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit.
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INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF FIRST BROUGHSHANE
CONGREGATION OF THE PREsB￿ERIAN CHURCH IN IRELAND (cont'd)
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement set out on page 9, the
trustees are responsible for the preparation of the financial statements and for being satisfied
that they give a true and fair view, and for such internal control as the trustees determine is
necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charit¢s
ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless the trustee either intends to
liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Audltorfs responslbilities for the audit of the financlal statements
Our objectives are to obtain reasonable assurance about whether the 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 (UK) 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 decisions of users taken on the basis of these
financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We
design procedures in line with our responsibilities. outlined above, to detect material
misstatements in respect of irregularities, including fraud. The extent to which our procedures
are capable of detecting irregularities including fraud is detailed below".
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INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF FIRST BROUGHSHANE
CONGREGATION OF THE pREsB￿ER1AN CHURCH IN IRELAND (cont'd)
Auditorfs responsibilities for the audit of the financial statements (convd)
We identified the laws and regulations applicable to the charity through discussions
with directors and key personnel, and from our own knowledge and experience of the
charitable sector. We focused on specific laws and regulations which we considered may
have a direct material effect on the financial statements orthe operations of the charity,
including the Charities Act and related legislation, while also giving consideration to data
protection regulations and the safeguarding of charitable funds.
The engagement partner ensured that the engagement team collectively had the
appropriate competence, capabilities and skills to identify or recognise non-compliance
with applicable laws and regulations and the team remained alert to the possibility of
fraud and non-compliance throughout the audit.
We assessed the susceptibility of the charitls financial statements to material
misstatement, including obtaining an understanding of how fraud might occur. We did
so through discussions with management as to their assessment of areas where fraud
or non-compliance might occur, as well as considering the internal controls in place to
mitigate risks of fraud and non-compliance.
In order to ascertain the extent of compliance with the laws and regulations, we made
enquiries of management as to whether there was any actual or potential litigation, we
reviewed legal correspondence, we inspected board minutes and we performed
analytical procedures to identify any unusual or unexpected activity.
A further description of our responsibilities is available on the Financial Reporting Council's
website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's
report. Stevenson and Wilson is eligible for appointment as auditor of the charity by virtue of
its eligibilityfor appointment as auditorof a company under section 1212 of the Companies Act
2006.
Peter Stevenson
Senior Statutory Auditor
For and on behalf of:
Stevenson and Wilson Chartered Accountants, Statutory Auditor
22-30 Broadway Avenue,
Ballymena.
BT43 7AA.
th
Date.. 30 May 2024
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