THE CHURCHES, VOLUNTARY WORK BUREAU Company limited by guarantee Independent auditors, report to the members of THF CHURCHFts' VOLUNTARY WORK BUREAU We have audited the financial statements of THE CHURCHES, VOLUNTARY WORK BUREAU (the charitsbl¢ company) for the year ended 31 March 2023 which compri8e the stalemenl of fjnancial activities, the stalement of financial position, the statement of cash flows and the related noles. The financial rcporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepd Accounting Practice) including FRSI 02 The FinanLial Reporting Standard applicable in the UK and Republic of Ireland,. This report is made solely to ihe chariiable company's members, as a body, in accordance with Chapter 3 or Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slale to thc charitable company's members those matters we dre required to state to them in an auditors, rep()rt and f()r no other purpose. To the fullesl exleni perniitted by law. we do noL aLLept or dssume responsibility lo anyone other than the charltable company and the charirable company's members as a body, for our audit work, foi this report, or for the opinions we have formed. Respectlve responslbllltles of dlreclors and audltor As explained more fully in the Directors Responsibillties Statement, set out on page 4, the Directors (who are also the Trustees of the charitable company) are responsible for the preparation of the financial statements and for being sati¥fied that they gAve a true and fair view. Our responsibility i.s to audit and express an opinion on the financial .41atement8 in acLordance wilh applicable law dnd International Standiirdii on Audiling (UK and Ireland). Thr)sc siandards require us lo comply with the Auditing Practices Board's (APB'S) Ethical Standard? f()r Auditors. Scope of Ihe audlt of the tlngnclal statements An audit involve8 obtaining evldence about ihe amoun1.¥ and disclosures in the financial statements sufficient to give reasonable assurdnce thal the financial statemenis are free from malerial missiaiement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the Chilable company's circumstances and have been consistently applied and adequalely disclosed., the reasonablene8s of significant accounting estimates made by the DireLtor8; and the overall presenlation of the financial statements. In addition we read all the financial and non-financial inforniation in the Annual Report to idcntify matcrial inconsistencies with the audited fjndncidl statements dnd to identify any inforn]alion that is apparently materially incorreci based on, or materially inconsistenl with ihe knowledge acquired by us in the course of perforniing the audit. If we become aware of any apparent material misstatements or inconsistencies we consider the impliLations for our report. Oplnlon on financial statements In our opinion the financial statemcnts: give a true and fair view of the state of thc charitable company's affairs as at 31 March 2023, and of the charitable company's incoming resourc¢s and application of resources. including lis income and expenditure for the year then ended; have been properly preparcd An accordance with United Kingdom Gen¢rally Accepted Accounting Practice applicable to Smaller Entities. and have been properly prepared in arcordance with the requirements of the Companies Acl 2006. Page 8
THE CHURCHES, VOLUNTARY WORK BUREAU Company Ilmlted by guarantee Independent auditors, report to the members of THE CHURCHES, VOLUNTARY WORK BUREAU continued Opinion on other matters prescrlbed by the Companies Act 2006 In our opinion thc inforniation given in the DireLtors' Report for the financial year for which the financial statsments are prepared is consisient with the financial statements. Matters on whlch we are required to report by exceptlon We have nothing to report in respect of the following matters where the Companies Act 2006 requireli US to report to you, if in our opinion.. the charitabl¢ company ha8 not kept adequate and sufficient accounting records. or returns adequate for our audit have not been received from branches not visited by us; or the charitable company financial statements are nol in agreement with the accounting record.8 and returns. or certain disclosures of Directors, remuneration specified by law are not made; or we have not received all of th¢ information and explanations we require for our audit; or th¢ directors were not entltled io prepare the financial stalements in accordance with the small companics, regime and take advantage of the small companies, ¢xcmption in preparing the dire¢tor%' repnrt and tske advantage of the .small companies exempiion from the requirement to prepare a slralegic report. McCullouk•h (Senlor Ststutory Audltor) For and on behalf of McDald Mccullough Moore Chartered Accountants and Slalutory Auditor 28132 Clarendon Street Derry N. Ireland BT48 7HD 5 September 2023 Page 9