INDEPENDENT AUDITOR'S REPORT to the Members of Evangelical Presbyterian Church Report on thg audit of thè finanGial statements Opinion We have audTted the cornpany financial ststemen15 of Evangelical Presbyterian Church I'the cornpany'l for the financial year ended 31 DeTrmber 2022 which comprise the Ststemenl of Financial Actwiknes. the Balance Sheet. the Statement of Cash Flows an¢J notes to the financial statements. induding the summary of significant accounting polic$ sel out in note 2. The financial reporting framework that has been applied in their preparation 15 applicable law and United Kingdom Accounting Standards. including FRS 102 The Financial Reporting Standard applicable in thg UK and Republic of Ireknd" and Accounting and Reporting by Charities_" Statement of Recommended Practice applicable lo tharib.es preparing their a¢¢ounts in accordance wrth FRS 102. In our opinion. when reporting in accordan with a fair presentation framework the financial statemenl5-. givc a twc ond fair v of thc 5tste ol the company3 8ff8irs as al 31 December 2022 and ol its surplus for the rinancial year then ended., have been property prepared in accofdance wilh Uniteil Kingdom Generally Accepted Accounbng Pra¢tice,' and havè beèn prepa in accordan with the requicemenls of the Chartties Act (Northorn Ireland) 2008. Basls for oplnion We conducted our in accOrdare wilh Internanal Standards on Audits"ng IUKI IISAS IUKII and applicabje law. Our responsibilities under those siandards are further described in the Audilorfs sponSibl11t1eS lor the audit of the financjal slalement5 section of our report_ We a independent of the company in accordance with ethical requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we havè fuffilled our other ethical responsibilitses in accordan with Ihese requirements. We b&l¥ that the audit even we have oblaired is sUffiCnt and appropriatè to provide a basis for our opinion. Conclusions lating to going concem In auditing the financial statements. we have concluded that the trustees. use of the going concem basis of accounb.ng in the preparalK)n ol the financial statements is appropriate. Based on the wod< we have pefft)rmed. we have not identified any material uncertainties relating lo events or ¢onuitions that. Indiviouaity or collectwely. may cast snffiCant doubt on the companys ability to Continue as a going concem for a period of al 8St ts¥efve months from the date when the finanaal staternents are aulhorised for issue. Otjr rÈsponsibililies and the responsibl1rt of the trustees with respèct to going conr£m are des(XTd in the relevant sections of this repofL Other Information The other infomiation coMpre$ the infomiaiion include¢J in the annual report other than financial statements and our Audilorfs Report thereon. The truslees a responsib for the other infomiats.on contained within the annual report. Our opinion tsn the financial staiements does not cover the other infomiabon and. except to the extent otherwise explicitty staled in our pOrt. we do not express any form of assurance conclush)n thereon. Our responsibility is lo ad the other infomatK)n and. in doing so. con5Jdef whethèr the other infomation is materially ineonslstenl with the financial siatements or our knowledge obtained in the course of the audit. or olherni5e appear5 lo be matefially misstated. If we identify suth material inconsi5tenue5 or apparent rnaterial mis51atements. we are required lo delemine whether this gives rtse lo a ma¢enal misstalemenl in the financial statements themselves. If, based on the work we have performed, we conclude thal there is a material misstaiement ol this other infomialion. we are required to report that lacl. We have nothing to report in thLS regard. Opinion on other matter prescribgd by the Companles Act 2006 In our opinion. base(J on the work undertaken in the course of the audit.. the infomiaè'on given in the TfUStees' Report ft)r the ffnanGial year for whith the financial stateents are wepar is consistent with the financial stslernents.. and the Trijslees, Report has been prepared in accordance wilh appli¢able legal requirements. Matter5 on which we are required to report by exception In the light of our knOwge and understanding of the company and ts onvironment obtaingd in the course of the audil. we have not idenlrfEd material misslalements in the Trustees. Report. We have nothing lo repNt In respect of the folbwiTrJ matters where the Charithes P£1 INorthem Ireland) 2008 qUireS us lo report lo you il. in our opinion". adequate accounting ordS have not been kept; or the financial statements are not in agreèment wtth the atxounling CordS and retums; rtain disckssuies of Iruslees. remunerabon specffied by law are not made.. or the Iruslees were not entitled to prepare the financial statements in accordance wrth the small compan$ iegime and take ¥dvanta9e of the #mall Gompanies, exempln in preparing the Tru*tees' Annual fteport.
INDEPENDENT AUDITOR'S REPORT to the Members of Evangelical Presbyterian Church R•sponsibiliti•s of trusttts fr•r the fin4n¢tal statements As explained more fully in the Statement of TnJslees' Resw)nsbTI tilgs set Olrt on page 7, the trustees are responsible for the preparat•)n of the financial stslements and for being satisfied that they gNe a true and fair view. and for such intemal control as they delgmiine is necessary to enable the preparakn of financiat statements that a free from material misstatement. whelher due to fraud or error. In prepamg the finan(aal staternents. the trustees are rwinsible for assessing the c(vnpanYs abllity lo c(ffitiiue as 8 going concèm. disdosing. as applicable. matter5 related lo wng o)ncem and using the going concem basis of accountir¥J unless management githor intsnds to liqwdate the company or to cease operations, or ha5 no realisti altemaiive but to th so. Audit¢rfs responsibilitles for the audit of the financial statements Our objectives are to obtain rèasonab assunce about whether the finan ststernents as a whole are free from materia mi55tatemen( whether due to fraud or errcw. and to Issue an Audilorfs Report that indudes our opinlon. Reasonable assurance is a htgh level of assurnnce. bLrt 1$ not a guaranteè that an audit conducted in a¢cordance vAlh ISAS IUKI ¥vill aayS detect a material misstatemant when it gxists. Misstatèmonts ¢an arisg fr¢Jm fraud or error and are considered material if. indNidualty or in the aggregate, they ry)uld reasonably gxpecte¢J tt) influen¢e the g¢onornic dgrisions of tsken on the basis ol Ihese financial statements. Irrègularib"es, indudino fra1. are instanr£s of nonwliance wth laws and regldabons. We design procedures in line wlth our responsibilities, ouuined above. to detect material misststements in respect of irwulartbes. induding fraud. The extent to which our procedures are capat4e of detecting iffegLlarities. induding fraud is detailed below.. There is rllherent in detecting irregularldes durtng audlL Huwever, the effecllveness of entlty's controls, tha nare and extent of audit prwlures pgrfom*d. gi5 us ¢ence in detecting irTegularitses. A further dèscription of our reswnsibilitse5 for the audit of the financial statements is located on the Finanaal Reporting Council's Weble al.. www.frc.OTg.LEklauditorsresportsibilities. This description foms part of our Auditofs Rep. RUAfRI MAG NN (SENIOR STATUTORY AUDITOR) DALY PAR COMPANY LTD Chartered Accountants and Statutory hjjditors 4 Camegie Street Lurgan Co. Armagh BT66 6AS Northem IrelarKI 24 SePt•rnr 2024