WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Opinion
We have audited Ihe financial statements of Whitewell Metropolitan Tabemade (the 'thurch') for the year ended 30
September 2023 which comprise the statement of financial activ[t￿s, the slatement of finanual position, the
slatemenl of cash flows and the notes lo Ihe financial ststemenls. induding a summary of signifi(3nt accounting
policies. The financial reporting framewo￿ that has been applied in their preparalion is applicable law and United
Kingdom Accounting Standards, induding Financial Reporting Standard 102 The Financial Reporting Standanl
applicable in the UK and Republic of Ireland (Unrf(ed Kingdom Generalty Accepted Ac(x)unting Practice).
In our opinion, the finanual stalemenls=
give a true and fair view of the State of the church affairs as at 30 September 2023 and of ils incoming
resources and application of resources, for the year then ended".
have been property prepared in accordance wtth United Kingdom Generally Accepted Aux)unting Practice.,
and
have been prepared in accordance with the requirements of the Charities Act (Northem Ireland) 2C4)8.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) IISAS (UK)) and applicable
law. Our responsibilities under those standards are further des¢Tibed in the Auditorfs r8sponsibilits.es for thg audit of
the financial statements section of our report. We are independent of the church in a{￿ordan￿ w.rth the ethic31
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 responsibilrties in accordan￿ with these requirements. We believe
that the audit ewdence we have oblained is suffiryent and appropriate to promde a basis for our opinion.
Conclusions relating to going concern
In auditing the financial 51alemenls, we have ￿)nCluded that Ihe trUst￿S, use of the going concem basis of
accounting in the preparation of the financial slalements is appropriate.
Based on the work we have perfom)ed. we have not identffied any material uncetlainlies relating to events or
cOndit￿onS that, individually 01 colleclivety, may cast significant doubt on the church's ability lo continue as a going
conGem for a period of at least Iwelve months from when the financial statements are authorised for issue.
Our responsibilities and the ￿SpOnsibl1rtieS of Ihe trustees wtth respect to going concem are described in the
relevant sections of this report.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Other infomation
The other information comprises tho infomiation included in the annual report other Ihan the financial statements
and our audito¢s report thereon. The trustees are responsible for the other infomalion contained within the annual
report. Our opinion on the financial statements does not ￿Ver the other infomalion and we do not express any fomi
of assurance conclusion Ihereon. Our responsibilty is lo read the other information and, in doing so, consider
whether the other infomalion is materially inconsistent the financial slatements or our knowledge obtained in
the course of the audit, or otherwise appears to be materialty misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required to determine whether this gives rise to a malerial misstatement
in the financial slalemenls themselves. If, based on the woth we have perfomied, we condude that there is a
material m￿$Statement of Ihis other information, we are required lo report that facL
We have nothing to report in this regard.
Matters on which we are required to report by ex¢eption
We have nothing to report in respect of th? following matters in relation lo which the Charities (Accounts and
Reports) Regulations (Northem Iieland) 2015 require us lo report to you rf, in our opinion:
the information given in the financial statements is inconsistent in any material respect wrth the trustees.
report., or
sufficient accounting iecords have not been kept," or
the financial slalements are not in agreement with the acfX)unting records- or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the ststemenl of tru51ees' responsibilities. Ihe Irustees are responsib18 for the preparatson
of the financial stslemenls and for being satisfied thal they give a true and fair wew, and for such internal CA)ntrol as
the trustees detemiine is necessary lo er)able the preparation of financial statements Ihal arè free from material
misstatement, whether due to fraud or error. In preparing the financial slatements, Ihe trustees are responsible for
assessing the church's abilty to conlinue as a going concern, disd05ing, as applicable, matters related to going
concem and using the going concem basis of accounting unless the trustees either intend to cease operations, or
have no realistic allernalive but to do so.
Auditorfs responsibilities for the audlt of the financial statements
We have been appointed as audrtor under section 65{21 of the Chatilses Acl (Norlhem Ireland ) 2008 and report in
accordance with regulations made under section 66 of Ihat Act.
Our objectives are lo obtain reasonable assurance about whelher Ihe financial ststements as a whole are free from
material mi5slatement, whether due to fraud or error, and to issue an auditors report thal includes our opinion.
Reasonable assurance is a high level of assurance bLrt is not a guarantee that an audit conducted in accordance
wrth ISAS (UK) will a￿ayS detect a material misstalemenl when it e￿st$. Misstatemenls can arise from fraud or
error and are considered material rf, individually or in the aggregate, they could reasonably be expected lo influence
the economic decisions of users takcn on the basis of these financAal slataments.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (coKfiNUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Extent to which the audit was considered capable of detecting irregularities, including fraud
We identify and assess the risks of material misstatement of the finanual statements, whether due lo fraud or eTror,
and then design and perfom audit prO￿d￿reS responsive to those risks. induding obtaining audrt evidence that is
sufficient and appropriate to provide a basis for our opinion.
In idenlrfying and assessing potential risks of material misstalement in respect of irregularities, including fraud and
non-compliances with laws and regulations, we ￿nsIde￿d the following-.
The nature of tha industry 2nd sector, control envirnnmenl and business perfomiance. induding the
charity's remunerath)n policies for trustees. bonus levels and perfomance targets. rf any;
Results of our enquiries of managemenl about Iheii own identification and assessment of the risks of
irregularities.,
Any matters we id¢ntrfied having obtaingd and reviewed the ehurch's d{w￿mentatiOn of their policies and
procedures ielaling lo=
Identifying. evaluating and comptying with laws and reg￿alLonS and whether they were aware of
any instance of non-compliance..
Detecting and rèsponding lo the risks of fraud and whether they have knowledge of any actual.
suspected or alleged fraud,. and
The interna5 controls established to mitigate risks of fraud or non-compliance with laws and
regulations-,
The matters discussed among the audil engagement team regarding how and where fraud mighl occur in
the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and in￿nINeS that may exist within the church for
fraud arnd identified the greatest potential for fraud in income recognition. In common wtth all 8udits under ISAS
(UK), we are also required to perfomi specific procedures to respond to Ihe risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the church operales in, fwjsing on
prowsions of those laws and Tegv131ions that had a direct effecl on the delerminalion of maleiial amount5 and
disclosures in the financial 51atemenls. The key laws and regulations we considered in this context induded Part 4
of the Charities (Accounls and Reports) Regulations (Northem Ireland) 2015. and local lax legislalion.
In addition. we considered provisions of other laws and regulations that do not have a direct effect on the financial
statements but compliance with which may be fundamental to the thurch's abilty to operate or lo avoid a material
penaliy.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (coKfiNUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Audit ￿SpOnSe to risks identified
Our procedures to respond lo the risks idenlified induded the following-.
Reviewing the finan￿al statement disclosures and testing to supporting documenlation to assess
compliance with provisions of relevant laws and regulations des(yibed a5 having a direct effect on the
financial slatemenls.,
Enquiring of management concerning actual and ￿tential litigation and cLaims-
Performing anatylical procedures to idenltfy any unusual or unexpected relationships that may indicate
risks of material misstatement due lo fraud-
Reading minules of meetings of those charged with goveman(£ and reviewing correspondence w¥th lax
authorities., and
In addressing the risk of fraud throkjgh management override of controls, lesting Ihe appropriateness of
journal entries and other adjustments.. assessing whether the judgements made in making accounting
estimates are indicative of a potential bias. and evalu21ing the business raiionale of any si9nificanl
transactions th81 are unusual or outside the normal course of business.
We also communicated retevanl ider)tified laws and regulations and potential fraud risks to all engagement team
members arsd remained alert lo any indicab.ons of fraud or non-(x)mplIan￿ with laws and regulations throughout the
audit.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have delected some
material misslalements in the financial ststemenls, even though we have properly planned and perfoimed our audit
in accordance wilh auditing standards. In addition. as wrth any audit, there remains a higher risk of non-deleclion of
irregularities, 35 they may involve collLssion, forgery, intentional omissions. rnisrepresentalions, or the override of
internal controls. We are not responsib￿ for prevenling nonvcomplian(t and cannot be expected to detect non-
compliance with all laws and regulations.
A further description of our responsibilities is available on the Finanryal Reporting Council's website at-. https:11
www.frc.org.uklaudilorsresponsibil(ties. This description forms part of our auditorfs report.

WHITEWELL MEfROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOUTAN TABERNACLE
Use of our report
This report is made solety to the charitys thjstees, as a body, in accordance with part 4 of the Charities (Accounts
and Reports) Regulations (Northem Ireland) 2015. Our audit WOTk has been undertaken so that we might stale lo
the charity's trustees those matters we are required lo state to them wi an auditors. report and for no other purpose.
To the fullest extent pem)itted by law, we do not ac￿p1 or assume responsibility lo anyone other than the charity
and the charity's trustees as a body, for our au(lil work. for Ihis Teport. or for the opinions we have fomed.
Mr Stephen Houston FCA {Senior Statutory Auditor)
for and on behalf of GMCG LISBURN
Chartered Accountants
Statutory Auditor
Century House
40 Crescent Business Park
Lisbum
BT28 2GN
GMCG LISBURN is eligible for appointment as auditor of the thurch by virtue of its eligibilty for appointment as
auditor of a company under section 1212 of the Companies Act 2006.
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