2025-12-31-annual-return

an INDEPENDE￿[ EXAMINER'S REPORTTO THETRUSTEES OF FIRST PORTGLENONE CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND I report on the 8ccourrts of the Charityforthe yearended 31sr December2025. which are set outwthin this ocument. Re$pe¢tive re$pon$ibilitie¥ of Chorityt￿JteeS and examiner Asthe charilY51rusteesyou are responsiblelorthe preparation otthe 8ccounts in accordance ￿ththe Charr(iesAct INorthern Irelandl 2015. t is myresponsibilityto= Examine the accounts undeT5ection 65 of the Ch8ritiesAct Followihe procedures laid down in thegeneral Direction5 gNen bylhe Commission under section 6519Mbl of the Charr(iesAct Statèwhether particular matters hav8 cometo myattention. Bas1$ of Ind¢p¢ndem oyamln•f$ ropo I have Examined yourchafttyaccounts 85 required undersection 65 of the Charities Act and rny8X8min8tion was carrled out in accordance wilhthe general Diiections gNeft by the Chatitycommission for Northem I￿land under section 6519llbl of th8 Ch8ri1i88Act. Myex8min8tion included a revièwof thé 8CCOUnting records kept bythe ch81ityarbd a compari3on ofth8 accounts presented with those iecords. It also included con5idei8tion of any unu5U81 r(ems ordiwlo8ure8 Ill the 8¢¢1)utrt8 8tKI seekingexpl8nationslromyou as charity tnjstees conceming such maners. My role isto stste whetherany mat6rfal matters cometo my attention meeauseto believ•: ThataccourrtÉngTf ¢ordswere not kept in accordance with section 63 of the ChariuesA¢t. Thatthe accounts (Jo not 8¢￿r￿ withth¢)$8 accounting r8cor¢Js. Thatthe accoums do not complywiththe 8e¢ounting requI￿￿entS otthe Ch8TttiesAct. Th8tthere is ftjrther information needed tora proper undeistsnding of theaccounts to be re8ch8(J. Indopendent•Xomln•f$ stot¢m•nt I have ¢omplete¢J my examination and have no concems in respect of the matt6rl11 to141 listed aL￿e and. in connection Wihfollowsng Directions of the char￿ CommissionforNorthem Ireland. I have lound no matters that r8quir8 drawingtoyour attention. n Flnnegan Potter Flnnegan Limiied ChèrteredAccountant5 27-28 The Courtyard Bu8iness Park 190 Galgom Road Ballymena BT42 1 HL 18 M8y2026