FIRST DERRY PRESBYfERIAN CHURCH
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF FIRST DERRY PRESBYfERIAN CHURCH
Opinion
We have audited the financial statements of First Derry Presbyterian Church (the 'Church') for the year ended 31
December 2022 which comprise the statement of financial activities. the balance sheet and the notes to the financial
51atements, including a summary of significant accounting policies. The financial reporting frdmework that has been
applied in their preparation is applicable law and United Kingdom Accounting Stsndards, including Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of I￿land (United
Kingdom Generally Accepted Accounting Praclice).
In our opinion, the financial ststements:
give a true and fair view of the stste of the Church's affairs as at 31 December 2022 and of its incoming
resources and application of resources, for the year then ended.
have been propedy prepared in accordance with United Kingdom Generalty Accepted Accounting Practice;
and
have been prepared in accordance with the requirements of the Charities Act {Northem Ireland) 2008.
Basls for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditols ￿spOnsIbl1rt1eS for the audit of
the financial statémenfs section of our report. We are ind8pendent of the Church in accordance with the ethical
requirements that 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 ¥Mth these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conelusions relating to golng concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identffied any material uncertainties ￿lating to events or
conditions that, individually or Gollectively, may cast significant doubt on the Church's ability to continue as a going
concem for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilitses of the trustees with ￿sPeCt to going concem are described in the
relevant sections of this ￿pOrt.
Other information
The other information comprises the information included in the annual report other than the financlal statements
and our auditor's report thereon. The trustees are responsible for the other information contained wthin the annual
report. Our opinion on the financial staternents does not cover the other inforniation and we do not express any form
of assurance conclusion thereon. Our responsibility Is to read the other information and. in doing so, consider
whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in
the course of the audiL or otherwise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required to detemiine whether this gives rise to a material misststement
in the financial statements themselves. If. based on the work we have performed, we Gonclude that there is a
material misstatement of this other infomation, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charsties (Accounts and
Reports} Regulations (Northern Ireland) 2015 require us to report to you rf. in our opinion:
the infomiation given in the financial statements is inconsistent in any material respect with the trustees,
report., or
sufficient accounting records have not been kept. or
the financial ststements are not in agreement with the accounting records. or
W8 have not received all the infomation and explanations we rèquire for our audrt.
11

FIRST DERRY PRESBYTERIAN CHURCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF FIRST DERRY PRESBYTERIAN CHURCH
Responslbllltles of trustees
As explained more fully in the statement of trustees, responsibilities. the trustees are f&sponsib18 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 Ihat are free from material
misstatement, whether due to fraud or error. In preparing the financial slatements, the trustees are responsible for
assessing the Church's ability to continue as a going concern, disclosing, as applicable. matters related to going
concern and using the going concern basis of accounting unlèss the trustees either intend to cease operations, or
have no realistic alternative but to do so.
Audltor's responsibllitles for the audlt of the financial statements
We have been appointed as auditors under section 6512) of the Charities Act (Northern Ireland) 2008 and report in
accordance with the Act and relevant regulalions made or having effe￿ thereunder.
Our objectives are to obtain reasonable assurance about whether the financlal statemenls as a whole ar8 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 conducled in accordance
with ISAS {UKI will always detecl a material misstatement when il exists. Misslatements can arise from fraud or
error and are considered malerial 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 staternenls.
The extent to which our procedures are capable of detecting irregularities. including fraud, is detailed below,
A further description of our responsibilities is available on the Financial Reporting Council's website at.. hltps'.11
www.frc.org.uklauditorsresponsibilities. This de5CriPtion forms part of our audilorfs report.
This r8POrt is made solely to the church's trusteas, as a body, in accordance with part 4 of the Charities (Accounts
and Reports) Regulations (Northern Ireland) 2015. Our audrt work has been undertaken so that we might state lo
the church's trustees those matters we are required to stale to them in an auditors, report and for no other purpos8.
To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charity
and the church's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Moore {Nl) L
31 July 2023
Chart
red Accountants
Statutory Audltor
21123 Clarendon Street
DerrylLondonderry
BT48 7EP
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