INDEPENDENT AUDITOR'S REPORT to the Members of Evangelical Presbyterian Church Report on the audit of the Ilnancial Statements Opinion We have audited the company financial slatemeTts of Evangelical Presbyterian ChuTch Ilhe company'l for tho financial year ended 31 Decemter 2023 whit ¢ompTise the Statement of Finanoal Activities. the Balance Sheet, the Statement of Cash Flows and notes to the financial ststemenls. induding the summary of signLficÈnt Acctsunting policies set out in note 2. The financial reporting framework that has been aPted in their prepardkn.on is applicable law and United King¢Jom Accounting StsndaTds, induding FRS 102 The Finanaal Reporting Standard applicable in th$ UK and Republic of Ireland" and Accountiryj and Reporting by Charities.. Statemenl of Recommended Practice applicable to tharilies preparing their accounls in acrdare th FRS 102. In our opinion. %then reporting in aL%0rdan a fr presention framework the financia statements: true and fair view of thè stat• of thg companvs affai as at 31 D¢mber 2023 and of its surpjus for thc finanal year then ended- have been propedy prepared in acc4Jrdance wrth UnÈled Kingdom Generally Accepted Accounb"ng Pr8ctic8; and have been preparod in a¢[dance ¥th the rnquir8ments of the ce5 Act INorth8m Irèlandl 2008. Basis for opinion We conducted our audit in acrdanCe wlth Int8matk)nal Standards on Auditing {UKI {ISAs IUKII and applrable law. Our rèsponsibilities under those standards are lurther described in the ALtditorfs responsibltIeS for the audit of the financial stalemenis sectiM of OUT report. We are indewndenl of the company in accordance th ethical requirements that are relevant to our audit of the finanaal stateMts in the UK. including the FRC'S Ethical Standard, and we have fvffilled our olher 6lhical responsibilities in aCcoan wrfh Ihtrse requirement& We bel¥8 that the audit evidence we have obtalng(l is Stent and appropriate to promde a bas5 for our opinion. Concluslons r•Jating to golng concem In audib.ng the financial statements, we have cnncluded Ihat the trustees. use of thè going basis of ac¢ountsng in the preparation of the finanrAal statements is appropriate. Based on the work we have perfomed. we have not identified any material uncertainlies lating to events or wiiditiviib Uial. individually or crJleGtivety. may casi slgntt7cani aoLtbt on me wmpanys ability coniinue as a going concem ts a perKJd of at least Iwelve nnthS frcrfn the date the rMan¢1 slatements are authorised lor issue. Our responsibilities and the reskYisibilibes of the trustees with respect to golng ¢Mcem are described in the relevant sections of this reporL Other Informatlon The other infonnatbon rjonwrises the infonnati(kn indu¢Jed in the arnual repct oth Ihin finanrial ststements and our Audilorfs Report Ihereon. The trustees are reskx)nsibEe f the other infomiation contained within the annual report. Our opinion on the finanoal sts18ments does not cover the other intOffnatK)n and, except to the exlenl othan¢s8 expllduy Stated in our rewjrt. W8 do not express any form of assurance 0)rlUsIOn thereon. Our responsibllty Is to the other infonnation and. In dolng so, conspjer whether the other infornation $ materially In¢onsistenl with the financiaj statements or our knowledge obtained in the course of the audit, or olher¥ise appears to be materially misstated. If we tdenlify such malerial inconsisteniies rx appawl material misstatements. we are required to delemlne whether this gives iise lo a material misstatement in the financial slalements themselves. If. based on Ihe WO we have performed. we conclude that Ihere is a rnalerial missiatement of this other infmatiOn, we are ¥equired lo raport that fact. We have nothing to T8pt in th regard. Oplnlon on other matter prgscrlb8d by the Companies Act 2006 In our On10n. based on the work undertaken in the (xjurse of the audit.. the inf0MtiOn given in the Trustees. Report for the financial year for the finan(yal statements are prepared is consistent with the finanual stslements.. and the Twslees, Report has been prepwed in accordance with aprAicable19901 wuirements. Matters on whi¢h we are required to report by excèption In the light of our knOWe and understanding of the ¢omp8ny af¥J its enwronment obtained in the ¢(iur5e of the audit. we have nol idenlffjed maten81 misstatements in Trustees, Rep We have nothing to rerxyt in respect of Ihe followng matters wthere the Chwties Act (Norlhem Ireland) 2008 requires us to report lo you rf. in our opinion.. adèquate a¢¢ounling records have not bean kapt: or the finanoal statements are not in agreement wtth the accountiThJ records and rebjms: or rtain disck)stJres offTUStees' remunerati)n speufied by law are not made., or the Iruslees were not entilled to ppare the finawal stslements in alxordance with the small COrnpleS regime tske advantage of the small eomp#nigs' gxemption in preparin9 tho TruÈtèès' Annual Report.
INDEPENDENT AUDITOR'S REPORT to the Members of Evangelical Presbyterian Church Responslbllltles oltrustees for the flnanclal statements As explained rnore fully in the Statement of Trustees. Responsijillies set oul on page 7. the Irustees are Tesponsib lor the preparntion of the financial statents and fcr being satisfied that they give a true and falr vlew. for such Internal control as they deterrnine is necessary to enable the preparation of financial statements that are free from material misstalemenL whether due to fraud or error. In preparing the finarlar ststements. the trustees are respcmsble for sessIJ the companys ability to ¢ontinue as a goin9 concern. disclosing. as appficabje. matters related Io going CoeM and using the going ¢¢)nM basis of ac¢ouriting unless management eittier intends to liquidate the company or to cease opeRtions, or has no realistic altemative but to do $0. Audltor'$ responslblllties frT th• audit of the financlal statements Our objectives are lo obtain reasonab assurance about whether the fiftaniial Statements as a whole are free from material misstslement. ether due to fraud or ermr. an¢J to issue an Audilorfs Report that includes our opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that an avdit ¢orKlu¢led in acwrdance with ISAS IUKI wll always detect a material misslaternent whfjn it eSts. Misstatements can arise from fraud or error and are considefed material if. indimdualy or in the aggregate. they could reasonabty be expected lo influence the economic decisions of users taken oti the basi5 of Ihese finana statements. Itregularilies. rncluding fraud. are instance5 of rKinwcompliance th laws and regulations. We design woc8dure5 in line wlh our responsibifities. ouuined at)ove. lo detect material mrsstatemen15 in respect ol Irrggularitios. including fraud. The exlent to Ilch our procedures are capable ol delecting irregularitie5, induding fraLJ is detailed bebw. Thère Is an inherent ditficulty In dètethng irregularitÉes during audiL However. the effecliveness of entiW8 controls, the nature and extent of auithl prryxdures performed. gives us confidence in dek¢ting irregularilie5. A fijrther des¢ription of our responsibilities ftK the aulfrt of Ihe financial statements is located on the Financial Reporting Councif5 website at= WVA¥.frc.org.ukJau¢JitorSrespcStbit$. Thi5 description forrns part of our Auditovs ReporL UAIR AGINN DALY PARK & CO Chartered Accou 4 Carnegie Slree Lurgan Co. Arma9h BT66 6AS Northem Irel•id IOR STATUTORY AUDoR PANY LTD t¥ arKI Statutory ALwJitor• 18 D•c•mb9r 2024