FIRST DERRY PRESBYTERIAN CHURCH
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF FIRST DERRY PRESBYTERIAN CHURCH
Oplnlon
We have audited the financial statements of First Derry Presbyterian Church (the 'ChurGh') for the year ended 31
December 2023 which comprise the statement of financial activities, the balance sheet and the notes to the financial
statements. induding a summary of significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and R9publiG of lrnland (United
Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial ststements:
give 8 true and fair view of the state of the Church's affairs as al 31 December 2023 and of Its incoming
resources and application of resources, for the year then ended.
h8ve been properly prepared in accordance with United Kingdom Generally Accepted Accountlng Practice:
and
have been prepared in accordance wlth the requlrements of the Charltles Act (Northern Ireland) 2008.
Basis for opinion
We conducted our audlt in accordance with Internatlonal Standards on Audltlng (UK) (ISAS (UK)} and applicable
law. Our responsibillties under those standards are further described in th8 Auditols responsibililles lor the audlt of
th& financial statem8ntS S8Ction of our report. We are independent of the Church in accordance with the ethical
requirements that are relevant lo 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 with these requirements. We believe
that the audit evidenc6 we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditlng Ihe financial statements, we have concluded that the trustees, use of the going conc8rn basis of
accounting in the preparation of the financial stalements is appropriate.
Based on the work we have perfomed, we have not identified any material uncertainties relating to events or
conditions thal, indivldually or collectively, may cast significant doubt on the Church's ability lo conlinue as a going
concern for a period of at least t￿e1ve months from when the financial stalements are authorised for issue.
Our responsibililles and the responsibilities of the trustees with respect to going con￿rn are descrlbed in the
relevant sections of this report.
Other Informallon
The other information comprises the information included In the annual report other than the financ5al stalements
and our auditorfs report thereon. The trustees a￿ responsible for Ihe other information contained within the annual
report. Our opinion on the financial statements does not cover the other informab'on and we do not express any form
of assurance concluslon thereon. Our responsibility is to read the other inform81ion and, in doing so, conslder
whether the other Infomiatlon is materially inconsistent wilh the financial ststemenls or our knowledge obtained in
th8 cours8 of the audit, or otherwise appears to be materially misstated. If we identtfy such materlal inconsistencies
or apparent material misstatements, we are required to detennine whether thls gives rise to a material mlsstatement
in the flnanclal statements themselves. If, based on the work we have perfonmed, we conclude that there is
m2terial misstatement of this othèr infom)ation, we are required to report that fact.
We have nothing to report in this regard.
Matters on whlch we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations (Northem Iieland) 2015 require us to report to you if, 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 statements are not in agreement with the accounting records. or
we have not received all the information and explanations we require for our audit.
11

FIRST DERRY PRESBYTERIAN CHURCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF FIRST DERRY PRESBYTERIAN CHURCH
Responslbllltiès of truslees
As explained more fully in the statement of Irustees. responsibilities, the trustees are responsible for the preparation
of the financial statements and for being satisfied that Ihey give a true and fair view, and for such internal control as
the trustees detemiine is necessary to enable th8 prèparation of financial statements that are free trom material
misslatemenl, whether due to fraud or error. In preparing the financial statements, the truslees are responsible for
assessing the Church's ability to continu8 as a going concern, disclosing, as applicable, matters related to going
concern and using the going concem basis of accounting unless the trust88S èlthar intend to cease operations, or
have no realistic altemative but to do so.
Audltorfs responslbilities for the audit of the financial statements
We have been appointed as auditors under section 65{2) of the Charities Act (Northern Ireland) 2008 and report in
accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstslement, whether due to fraud or error, and lo issue an auditorfs report thal includes our opinion.
R88sonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a m8terial misststemenl when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregale, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statemènts.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detai18d below.
A further description of our responsibilities is available on the Financial Reporting Council's websSte at.. https.ll
www.frc.org.ukJauditorsresponsibilities. This descripiion foms part of our auditols raport.
This rèport is made solely to the church's trustees, as a body. In accordanc8 With part 4 of the Charities (Accounts
and Reports) Regulatlons (Northern Ireland) 2015. Our audit work has been undertaken so that we might stat8 to
the church's trustees those matters we are r&quired to stste to them in an auditors, report and for no other purpose.
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.
John Love (Senior Statutory Audltor)
for and on bohalf of Moore (Nl} LLP
19 April 2024
Chartered Accountants
Statutory Auditor
21123 Clarendon Street
DerrylLondonderry
BT48 7EP
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