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