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 accOrdar￿e wilh Interna￿nal 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 ev￿￿en￿ we have oblaired is sUffiC￿nt 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 s￿nffiCant 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(XT￿d in the relevant
sections of this repofL
Other Information
The other infomiation coMpr￿e$ 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 state￿ents 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 knOw￿￿ge 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, exempl￿n 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￿ assu￿nce 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 a￿ayS 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 fra￿1. 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
na￿re and extent of audit prwlures pgrfom*d. gi￿5 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 Web￿le 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•rn￿r 2024