VINEYARD COMPASSION ids. chartered accountants INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF VINEYARD COMPASSION Opinion We have audlted the financial statements of Vineyard Compassion (the 'charTiy'l for the year ended 31 December 2022 which comprise the Statement of Financial Activities. the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, including 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 Standard 102 The Financial Reporting Standard applicable in the UK and Republic ol Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 December 2022 and of its total incoming resources and expenditure of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿. and have been prepared in accordan￿ with the requirements of the Companies Act 2006. Basis for oplnSon We conducted our audit in accordance with International Standards on Auditing (UK) IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilit18s for the audit ol the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to 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 wilh these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to golng concern In auditing the financial slatemenls, we have concluded that the trustees, use of the going cOn￿M basis of accounting in the preparats'on of the financial statements is appropriate. Based on the work we have performed, we have nol identified any material uncertainties relating to events or conditions that, individually or Collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other Information The trustees are responsible for the other infonnation. The other information comprise5 the infonnalion included in the annual report, other than the financial statements and our auditor's report Ihereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing so. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misslatement of this other information, we are required to report that fact. We have nothing to report in this regard. VINEYARD COMPASSION ids. chartered accountants INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF VINEYARD COMPASSION Matters on whlch we are requlred to report by exceptlon We have nothing lo report in respect of the following matters in relation lo which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 require us lo report to you if, in our opinion.. the information given in the financial statements is inconsistent in any material respect with the trustees, report., or the charitable company has not kept adequate accounting records., or the financial statements are not in agreement with the accounting records and retums; or we have not received all the information and explanations we require for our audit. Responsibilltles of trustees As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charity for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material rnisstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing. as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibllitles for th8 audit of the flnancial stat8ments We have been appointed as auditors under section 85 of the Charities Act (Northern Ireland) 2008 and report in accordance with the Act and regulations made or having effect thereunder. Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole are free from material misstatement, whether due lo fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in Ihe aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to delect material misstatements in respect of Irregularities, including fraud. The extent to which our procedures are Capable of detecting irregularities, including fraud, is detailed below. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities including fraud and non-compliance with laws and regulations, was as follows: the engagement partner ensured that the engagement team Collectively had the appropriate competen￿. capabilities and skills to identify or recognise non-cornpliance with laws & regulations. we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge and experience of the sector,. we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company. including the Companies Act 2006, laxalion legislation and data protection, antibribery, employment. environmental and health and safely legislation., we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence. identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 10- VINEYARD COMPASSION ids. chartered accountants INDEPENDENT AUDITOR'S REPORT (CONTINUED TO THE TRUSTEES OF VINEYARD COMPASSION We assessed the susceptibility of the charity's financial statements to material misslalement, including obtaining an understanding of how fraud might occur, by.. making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud., considering the intemal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.. and performing analytical procedures to identify any unusual or unexpected relation5hips- reviewing journal entries lo identify unusual transactions., assessing whether judgements and assumptions made in detem)ining the accounting estimates were indicative of potential bias; investigating the rationale behind any significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to.. agreeing financial statements disclosures to underlying supporting documentation, reading the minutes of meetings of those board of trustees., enquiring of management as to actual and potential litigation and claims., reviewing legal correspondence. There are inherent limitations in our audit procedures described above, The more removed laws and regulations are from financial transactions. the less likely il is that we would become aware of non-compliance. Auditing standards also limit the audit prO￿dureS required to identify non-compliance with laws and regulations lo enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to delect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is availabl8 on the FRC'S website athttpS.'1￿.fr¢.Org.uklaudIIorslaUdlt- assurance-ethicslaudilors-responsibilities-for-the-audit. This description forrns part of our auditor's report Use of our report This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities {Accounts and Reports> Regulations (Northern Ireland) 2015, Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to stale 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 charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Alison Wallace IDS Chartered Accountants LLP Statutory Auditor 23125 Queen Street COLERAINE Co Londonderry T521BG 14 September 2023 IDS Chartered Accountants LLP is eligibl& for appointment as auditor of the charity by virtue of Its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 11