WHITEWELL METROPOLITAN TABERNACLE INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE Oplnlon We have audited Ihe financial statements of tlell Metroptan Tabernacle (the 'thurch') fcy tre year ended 30 September 2022 which comprise th? slatemenl of financial actNities. the statement of financial Fosition. the statement of cash IIow5 and the notes to the financial statem15. incIling a sumrnary of significant accountlng policies. The finanaal ieportiTrJ fraMk that has been appled In thelr preparalion is applicable law arnl United Kingdom A¢¢ounts'ng Standards. incluthng Fmancial ReportiTYJ Standard 102 The Financial Reporting St8ndarrJ applicable in the UK and Republic ofiRland (United Kingd¢Jm Generally Accepted Accounting practi). In our opiThon. the financial $tatements: give a true and fair view of the stste of the (thrd) affairs as at 30 SeFlembw 2022 arKI of ils irthming re$ource$ and application of resouice5. for the year then ended: have been property prepared in accordance with Ljnhted lfjrvJ(Jm Generalty Accepted AccolIng practi.. and have been prepa1 accordm ¥th ts rew¥Thnts of the CharitiesAct (Ncxthem Ireland) 2008. Basls for oplnlon We conducted our audit in accordance lrtematTronal Slar#Jards on Auditi'ng (UK) IISAS (UK)) and applicable law. Our responsibilrlies under those starKlards are further desrJibed in tt Audrforfs r8spon&"bRrties lor Ihe audK ol the finanal stalements seclion ol our rewt. are iThJeperKlent of Ihe ¢hur( in accordance with the ethical requirements that are relevant to our aurfit of finandal statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical spOnSibl11t1es in accordance with these requirements. We believe that the audit evidence we have obtained is suffic¥ent and appropriate to FKovide a basis for our opinion. Conclu$lon$ relatlng to golng concern In audrtirNJ the finanrial slaternents. we Cond that the tntstees, use of the concem basis of accounting in Ihe preparation of the financial ststemenis is approwiate. Based on the work have perfrn. have not Identi ary material uncertainlies relatirwJ io events Conditn5 that, ini*vidually oi collectively. may cast 5NJrificant doubt cffl the thurch's aLw"lity to continue as a going concem for a pBriod of at least twlve months frorn th Ihe fHwcHI slatpJnents are aulhorised for issu& Our responsibthtses aTrJ the responsibdities of Iruslees rasped to g9 concem are described in the relevant seclions of Ihls port.
WHITEWELL METROPOLITAN TABERNACLE INDEPENDENT AUDrroR'S REPORT (CONTINUED) TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE Other Inlomiatlon The other information comwises the irformation included in the anfal report other than the finala1 statements and our auditofs report thereon. The trustees ale responsible for the other Infoation contained within the annual report. Our opinion on the financial statements does not cover the other informaticffl and we do not express any fomi ol assurance condusion thereon. Ow ¥espon5ibility is to read the other informalion and, in doing so, consider ether the other inlonnation is materially inconslslent wilh the financial slatements or our knowledge obtained In the course of the audit. or other4Mse appears to be materially misstated. If we Idenofy sh mater¢1 incon5islencies or apparent malerial misstatements, we are required to delerniine whether this gives rise to a materBI mlsslatement in the financial statements themselves. If. based on the work we have perfomied, we condude that the is a matarial mls$ialement of ttxs other informthn, we are required to rep that facl. We have noth¥ to report in thls g¥d. Matters on whlch we are requlred to report by exceptlon We have nothing to report in respect of the following matters In latiOn to Ithich the Charities (Accounts and Reports} Regulations {Northem Ireland> 2015 require us to report to you if. in opinion: the information given in the fnancial statements is inconslstent in any material speCt wilh the tru818e$' report; or sufficient accountr recoTd5 have not been kept: the financial ststements are not in agreement with the accourAiTrJ records: or have not recelved all the informalion and eXpltIOnS require fiy wr audiL Responslbllltles of trustees As explained more fully in the statement of tntstees. SPOnSibbe5. the trustees are reSp(SIble fcf the weparatlon of the financial statements and being sats5fied that they give a true and fair view. and for such intemal control as the Irustees delemiine is necessary to enable the preparn11( of financial statements Ihat are free from malerral misstalement. ¥thether due to fraud or error. In prepanng ¢he fmancial statements. the trustees are reswnsible for as5es5ing the church's ability to continue as a goirwj concem. thsclosing, as applicable, matters related to going concem and using the going concem basis of (ting lesS the trustees either intend to cease wations. or have no realistic allemative bui to do so. Audltor's fesponslbllltles for the audlt of the fthanclal statemonts We have been appointed as aLKlilor under section 65(2) of the Chaiities AGt (Northem IrelaTrJ ) 2C108 and report in accorilance with regulations made under sedbon 66 of thatAct. Our objective5 are to obtain reasonable assurance abrt whether the financial staiements as a vthole are free from material misstatement, vthether due to fraud tr error. and lo issue auditorfs report that inthdes our opinion. Reasonable assuran 15 a high level of a$sar8 but is Mt a guarantee that an audit conducted in accordance with ISAS (UK) will always dete¢l a material mis¥latement *then it exists. Misstatements can arise from fraud or error and a considered material if, irKlividually or in the aggregale, could reasonabty be expeded to influence the economic deosions of users tsken on the basls of these financial statements.
WHITEWELL METROPOUTAN TABERNACLE lNDEPENDEfAUD1TOR's REPORT (CONTINUED) TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE Irregularities. including fraLKI. a Instan of n(¥CoMplIafe ith I arKI regLlaticns. de5h9n wocedures In line wth our re5ponsibilitie5. ouuined above. to deteGt material misstatemenls in respect of irregularities, Inclth9 fraud. The exient to which our wornjures are c4)able of detecting wregulari5. irKlw'ng fraud. 1$ detaled belLW, Exl•nt lo whlch the audft was ¢onslder¢d ¢apable of ddecthg Irregularltles, IncdIng fraud We identify and assess the risks of materia misstatement of Ihe Kaal ststements. ether ikne to fraud or error, and then design and perfomi audit pmcedures resp¢Jnsive to Ihose risks. inthding ottsinlng au(lit evTrdence that is sufficient and appropriate lo provide a bass fw our opinion. In klentifying arKI assessing Potential risks of material misstatement in respecl of irr1¥1b.e4 irKlu¢Ang frwj and nc-COMP1lanCes wth laws arKI regulalions, Csidered Ihe ft4Iov•VVJ: . The nalure of the industy and sector. Control envirrKffiert t<KI SInesS perfoffliae, Induding the charivs remuneration w)ffides for trustees. bonus levels Ornn LvFts,11 any; . Re$ts of our enquiries of Magernent ab(xrt thr own identifThlion and assessment of the risks ol irregularities.. . Any rnatte we idenlified having (tsined and revieed the church'8 documentation of thelr polides and pr(Kedures relating to: . Identifying. evaluating and CnptyW WHI regulaiw)ns arKI whelher they Ire avrare of ony instance of non<ompllance: . t)etecting and responding to the fisks of WKI tethu they have kndge of any actual, suspeded or alleged fraud; WKI . The ¥ttemal contrcAs estatAtshed to nmtwjate risks of fraud or non.0lanCe wlth laws and retIOns. . The mattws Oscussed among the •Jthl engageThnt team regwdiNJ how and frd mlght Occr In the ffinla1 statements and potentia inthcalors of frauj. As a resutt of these procethres. considefed the cwortUTMtte5 arKI incentives that may exisl V•ithin the thurch for fraud and identified the greatest wtential for fraud in Irme recogThtion. In common with all dits der ISAS (UK), we are also required to perfonn speofic W0deS tt) respond to Ihe risk of mwgement oveJride. We also obtained undef5tandiThJ of the legal and reOry frrnrks that the churth OpaleS in, focusing on Ivlslons of those laws and regulats'ons that had a (th"rect effect on the determination of material wnounts and disclosures in the finanual statements. The key laws regulalK)ns we consmyered in It#s context ir Part 4 oflhe Charities (Accounts and Reports) Re9On5 (Northem IrdarKI) 2015. and local lax lry'slatK)n. In adcbtion. we considered provisions of other laws and reWlan$ that do not have a dwect eff&t on the finandal statements txrt compliance with thich may be fLmdamental to Ihe church's ablty to operate or to avoid a material penalty.
WHITEWELL METROPOLITAN TABERNACLE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WHITEWELL METROPOUTAN TABERNACLE Audlt response to rfsks Idenllfied Our pfocedures to respond to risks identified indwjed the folov•fMJ: Reviewing the financial statement disclosure5 and testing to suppoiting documentation to asses$ complianGe viith provisions of relevant laws and r¥lations descTibed as having a direci effect on the financial statements. . Enwiring of magernent cOerr9 act1 and polential ltytion and clalms; Performing analytical proce(kKes lo identify unusual cr unexpected rdationships that may indicale risks of materlal misststement due to frwjd,. . Reading fflinules of meetings of those trwged ith govunance arKI reviewing coffesp(mdence wllh tax authorities: and In ad(tressing the risk of frd through maHgement overrido of controls, 811)g the appropriaieness of loumal entrie5 and other adjustments. asses%ng whether the judgemerts made in making accounting estimale5 are indicative of a polential bras: and evahJating the business ralionde of any signifit transactions Ihat are uwsual or tside the norrn COLxse of busine55. We 0 coMmunid relevant identifd laws and regatk)nS arKI potential fraKI risks to all engagement team embers and remained a18rt to any indications of fraud or nOTreanCe ith laws and regulations Ihroughout the audiL Owing lo Ihe inherent lirnitation5 of an audit. there is an unavoidable that we may not have detecled some malerial misslatemenls in the financial staternenis. even though vle have woperfy planned and performed our au(tht in accordance with auditing standard5. In addition. as with any ajdrt. there remalns a higher risk of rneteCtIOn of Irregularities, as they may involve collusion, forgery. intenlional omissions. misiepresentations. (x the override of intemal contro15. We are not responsl)le for preventwig ncTrcomp1ian and cannol be expected to delect non- compliance *ilh all laws and regulations. A further descrfptlon of our responsibilities is available on the Financial Reportlng Council's website at: hty'.11 w•Av.frc.org.uklauditorsresponsibilrties This desuiption f9Tm5 part ol our auditofs reporL
WHITEWELL METROPOLITAN TABERNACLE INDEPENDEKfAUDrroR'S REPORT (CONTINUED) TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE Use of our report Thls report is made solely to the chaivs trustees, as a t¥)dy. In accordarKe with part 4 of Ihe Ch•ikne5 (AGcountS and Reports) Regulalions (Northem Ireland) 2015. audrt th ha$ been undertaken so that mitht state to the dritY$ trustees those matters we are required to state to them in an alt$. report and for no other purpose. To Ihe ILAlesl extent permitted by Iw. we do nol attept assume respoTrsitMlity to anyone other than the charity and the charity'5 Iru5tees 85 a body. for ¢Jw w(Yk. fty this rep(rt lor the opiniM$ we have fomed. Mr Stsphen Houston FCA (Senlor Ststutory Audltor) for and on behalf of GMCG LISBURN Chartered Accountants Statutory Audltor Cenlury House 40 Crescent Business Park Lis1rn BT28 2GN GMCG LISBURN is eligitAe for appoinlmert as aKlitcY of Ihe dKKch by virtue of its efigibility for pntMent as audrtor of a company under sectiC 1212 of the Cfynp**sAct 2006.