WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Oplnlon
We have audited Ihe financial statements of ￿t￿le*ll Metrop￿tan 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 statem￿15. incI￿ling a sumrnary of significant accountlng
policies. The finanaal ieportiTrJ fraM￿￿k 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 Acco￿lIng practi￿..
and
have been prepa￿1 ￿ 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 finan￿al 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 perf￿rn￿. have not Identi￿ ary material uncertainlies relatirwJ io events
Condit￿n5 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 g￿9 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 anf￿al report other than the fina￿la1 statements
and our auditofs report thereon. The trustees ale responsible for the other Info￿ation 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 s￿h 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 eXpl￿tIOnS require fiy wr audiL
Responslbllltles of trustees
As explained more fully in the statement of tntstees. ￿SPOnSib￿be5. 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 ab￿rt 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$s￿ar￿8 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
lNDEPENDE￿fAUD1TOR's REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Irregularities. including fraLKI. a￿ Instan￿ of n(¥￿CoMplIaf￿e *ith I￿ arKI regLlaticns. ￿ de5h9n wocedures In
line wth our re5ponsibilitie5. ouuined above. to deteGt material misstatemenls in respect of irregularities, Incl￿th9
fraud. The exient to which our wornjures are c4)able of detecting wregulari*5. irKlw*'ng fraud. 1$ detaled belLW,
Exl•nt lo whlch the audft was ¢onslder¢d ¢apable of ddecthg Irregularltles, Inc￿dIng 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 irr￿1¥1b.e4 irKlu¢Ang frwj and
nc￿-COMP1lanCes wth laws arKI regulalions, ￿ C￿sidered Ihe ft4Iov•VVJ:
. The nalure of the industy and sector. Control envirrKffiert t<KI ￿SInesS perfofflia￿e, Induding the
charivs remuneration w)ffides for trustees. bonus levels ￿Orn￿n￿ LvFts,11 any;
. Re$￿ts of our enquiries of Ma￿gernent ab(xrt th*r own identifThlion and assessment of the risks ol
irregularities..
. Any rnatte￿ we idenlified having (*tsined and revie*ed the church'8 documentation of thelr polides and
pr(Kedures relating to:
. Identifying. evaluating and C￿nptyW￿ WHI regulaiw)ns arKI whelher they I￿re avrare of
ony instance of non<ompllance:
. t)etecting and responding to the fisks of WKI *t*ethu they have kn￿￿dge of any actual,
suspeded or alleged fraud; WKI
. The ¥ttemal contrcAs estatAtshed to nmtwjate risks of fraud or non.0￿￿lanCe wlth laws and
re￿￿tIOns.
. The mattws Oscussed among the •Jthl engageTh*nt team regwdiNJ how and fr￿d mlght Occ￿r In
the ffin￿la1 statements and potentia inthcalors of frauj.
As a resutt of these procethres. ￿ considefed the cwortUTMtte5 arKI incentives that may exisl V•ithin the thurch for
fraud and identified the greatest wtential for fraud in Ir￿me recogThtion. In common with all ￿dits ￿der ISAS
(UK), we are also required to perfonn speofic W0￿d￿eS tt) respond to Ihe risk of mwgement oveJride.
We also obtained ￿ undef5tandiThJ of the legal and re￿￿Ory frrnrks that the churth Op￿aleS in, focusing on
Ivlslons of those laws and regulats'ons that had a (th"rect effect on the determination of material wnounts and
disclosures in the finanual statements. The key laws regulalK)ns we consmyered in It#s context ir￿￿￿ Part 4
oflhe Charities (Accounts and Reports) Re9￿￿On5 (Northem IrdarKI) 2015. and local lax lry'slatK)n.
In adcbtion. we considered provisions of other laws and reWla￿n$ 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 m￿agernent cO￿err￿9 act￿1 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 fr￿d 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 signifi￿t
transactions Ihat are uwsual or ￿tside the norrn￿ COLxse of busine55.
We *0 coMmuni￿d relevant identif*d laws and reg￿atk)nS arKI potential fraKI risks to all engagement team
embers and remained a18rt to any indications of fraud or nOTre￿anCe *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 r￿n￿eteCtIOn 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 d￿ritY$ trustees those matters we are required to state to them in an a￿lt￿$. report and for no other purpose.
To Ihe ILAlesl extent permitted by Iw. we do nol attept ￿ assume respoTrsitMlity to anyone other than the charity
and the charity'5 Iru5tees 85 a body. for ¢Jw w(Yk. fty this rep(rt ￿ lor the opiniM$ 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
Lis1￿rn
BT28 2GN
GMCG LISBURN is eligitAe for appoinlmert as aKlitcY of Ihe dKKch by virtue of its efigibility for ￿p￿ntMent as
audrtor of a company under sectiC￿ 1212 of the Cfynp**sAct 2006.