FIRST MAGHERAFELT CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND Independent Examinerfs Report to the Trustees of First Magherafelt Congregation of the Presbyterlan Church in Ireland Year ended 31 December 2023 I report to the trustees on my examination of the financial statements of First Magherafelt Congregation of the Presbyterian Church in Ireland ('the charity,) for the year ended 31 December 2023. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the '2008 Act,). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination. I report in respect of my examlnation of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65{9){b) of the 2008 Act. Independent examlner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in an material respect: l. Accounting records were not kept as required by with section 63 of the 2008 Act. or 2. The financlal statements do not accord wlth those records; or 3. The financlal statements do not comply with the accounting requirements of the 2008 Act; or 4. The financial statements do not comply with the appllcable requirements concerning the form and content of account5 set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I confirm that there are no other matters to which your attention should be drawn to enable proper understanding of the accounts to be reached. Independent Examiner S Hopper FCA Partner Hopper & Co Date.. 22 October 2024 10
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