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INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF FIRST MAGHERAFELT CONGREGATION OF
THE PRESBYfERIAN CHURCH IN IRELAND
I report on the financial statements of First Magherafelt Presbyterian Church for the year ended 31st
December 2025.
Respective responsibilities of trustees and Independent examiner
Flrst Magherafelt Presbyterian Church's trustees are responsible for the preparation of the financial
statements in accordance with the terms of the Charities Act (Northern Ireland) 2008.
First Magherafelt Presbyterian Church 's trustee5 consider that an audit is not required under section
65121 lauditl of the Charitie5 Act (Northern Irelandl 2008 for the year and that an independent
examination under section 6411) of the Charities Act (Northern Ireland} 2008 is required.
It is my responsibility to:
examine the accounts
to state whether partlcular matters have come to my attention.
Basi5 of independent examiner's report
My examination was carried out under Section 65 of the Charities Act (Northern Ireland) 2008. An
examination includes a review of the accounting records kept by the Church and a comparison of the
financial statements presented with those records. It also includes consideration of any unusual items or
disclosures in the financial statements, and seeking explanations from the trustees concerning any such
matters. The procedures do not provide all the evidence that would be required in an audit, and
consequently I do not express an audlt oplnlon on the view given by the financial Statements.
Independent examlner's statement
In the course of my examination, no matter has come to my attention,.
111 which gives me reasonable cause to believe that in any material respect the requirements:
to keep proper accounting records In accordance with Settion 63 of the charities Att INorthern
Ireland) 2008, and
to prepare financial statements which accord with the accounting records in accordance with
Section 64 of the Charities Act (Northern Ireland) 2008 have not been met; or
121 to which, in my opinion, attention should be drawn In order to enable a proper understanding of the
financial statements to be reached.
S Hopper FCA
Partner
Hopper & Co
Ilth May 2026
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