INDEPENDENT AUDITOR'S REPORT to the Members of Society of African Missions (Nl Communities) Report on the audit of tho financial slatsments Opinion We have audited the charity finanual ststements of Socaety of African Mi55ions (Nl Communttsesl ('the tharity) for the finanrial year ended 31 December 2022 which comprise the Ststement of Financial Activibes. the Balance Sheet and notes to the finanaal statements, inctuding the summary of significant accounting poliues set out in note 2. The finanaal rewrting framework that has been applied in their preparation is appIlble law and United Kingdom Accounting Standards. including FRS 102 'The Finanoal Reporting Standard aPplbIe in the UK and Republic of Ireland. and Accounting and RepoTting by Charities". Statement of Recommended practi applicable to charities preparing their accounts in ocrnrdan FRS 102. In cwr opinion, when reporting in accolllan vith a fair presenlatron framework finanoal statements.. give a true and fair view of the state of the charitys affairs as at 31 December 2022 and of its surplus for the finanual year Ihen ended,. have been properly prepared in accordance with United Trfjngdom Generally Accepted Acccunting Practi. and have been prepare(l in accordance with the requirernents of the Charities Act (Northem Ireland) 2008. Basis for opinion We conducted wr audit in aGcordance with Intemational Standards on Auditing (UK) (ISAS (UKI) and appli(2ble law. Our responsibilities under those standards are further described in the Auditorfs responsibilikn.es for the audit of ihe finanaal statements section of our rewrt. We are independent of the ctharity in a)rdance wilh ethical qUIrementS Ihat are relevant lo our audit of the finanaal statements in Ihe UK. including the FRC'S EthiGal Standard, and we have fulfiSled our other ethical responsibil.eS in a[rdanCe wth these requirements. We believe ihat the audit eviden we have obtained 15 suffiuent and aForopriate to provide a basis for our opinion. Concluslons relating to going ¢oncem In auditing the financial statements. we have ccmcluded that the trustees, use of the going COncn basis of accounting in the preparatn of the finanrial statements is aPproprle. Based on the work we have performed, we have not identffied any rnaterial uncertainties relating to events or condtbons that, individually or collectively. May casl significant doubl on the charitys ability lo continue as a going Concern for a period of at leasl Iwelve months frown the date when the finanual slalements are authorised for issue. Our responsibilities and the SpOnsIbly111es of the irustees Y•ith re5ped to going concem are described in the relevanl sections of this repo Other Information The other information comprises the Informati induded in the annual report other than the finan(aal statements and our Audilofs Report Ihereon. The tnjstees are responsible for the other infornation contained wrthin the annual report Our opinion on the finanaal slatemenls does not cover the (rther inforrnalion and. except to the extenl otheM5e expliGit]y stated in our reFX)rt. we do nol express any fonn of assurance nclUsion thereon. Our responsibility is to read the other informalion and. in doing so, consider whether the otr infonnation is materially inconsistent with the finanaal statements or wr knowledge ¢btsined in the course of the audit, or othervAse appears to be malerElly misstated. If we iden*fy such material inconsistenues or 8pparent material misstslements. we are required to determine whether this gives rise to a material misstatement in the finanaal statements themselves. If. based on the work we have performed. we o)ndude that there is a material misstatement of this other infomiats"on. we are required to report that farl We have nothing to report in this regard. Opinion on other matter prescribed by the Cornpanies Act 2008 In our opinion. based on the work undertaken in the ojurse of the audit: the infonnation g1ven in the Trustees, Report for ihe finanoal year f which the finanaal statements are prepared is consistent with the finanual statements; and the Trustees, Report has been prepared in a¢XOrdan with aptAi12ble legal requirernents.
INDEPENDENT AUDITOR'S REPORT to the Members of Society of African Missions (Nl Communities) Matters on which vft are required to report by exception In Ihe light of our knowledge and understanding of the charity arKI its environment obtained in the course of the audit. we have not idenlrfied malerial misstatements in the Trustees. Report. We have nothing to report in respect of the following matters where the Chartlies Act (Northem Ireland) 2tK18 requires u5 to report to you if, in our opinion= adequate accounting records have not been kept, or the ffinan¢ial statemenls ate not in agreement wilh the accounting records and retum5: or certain disdosures of trustees, rernuneralion speafied by law we not made., or the trustees were not entitled to prepare the financyal stalements in accordance with the Small companies regime and lake advanl8ge of the small companies. exemption in preparing the Tnjstees. Annual Report. Responsibilities of trustee5 for the flnancial statements As explained more fully in the Statement of Trustees, RespMsibilities set out on page 5. the trustees are responsible for the preparation of the financ4al staternents and for being salisfied that they give a true and fair view. and for such intemal control as they determine is nec£ssary to enable the prepaiation of fan(JaI ststements that are free from material rnisst¥temenl, whether due to fraud or error. In preparing the financial stsleffEnts. the trustees are responsit4e for assessing the Charis abllity to continue as a going concem. disc105ing. as applicable, matters related to going concwn and using the going concern basis of accounting unless managernent either intends to liquidate the tharity or to ase operation5, or has Th) realistiG alternative but lo do so. Auditorfs responsibilities for the aucfit of the financlal ststements Our objectives are to obtain reasonable assurance aboLrt whether the finrial stalements as a whole are free from mateiial misststement, whether due to fraud or error, and to issue an Audilofs Report that includes our opinion. Reasonable assurance is a high level of assuran. but is not a guarantee that an audit conduded in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can aTtse from fraud or error and are considered material if. individually or in the aggregate. they could reasonabty be expeced to influence the economic deusions of users taken on the basts ofthese finaal statements. Irregularities. including fraud. are instsnces of non-compliance with laws and regulations. We design procedures in line th our responsibdities, ouuined above. lo deted malerial misstatements in re5peGI of irregularities. induding fraud. The extent lo whith our procedures are capable of detecting irregularities. including fra1 is detailed beknw.. Further inforniation regarding the scope of our responsibilities as auditor As part of an audit in accordance wth ISAS (UK), we exeiSe professional judgement and maintain professional scepticism throughout the audit. We also: Identty and assess the nsks of material misstaternenl of the ffinanaal 5talerrEnts, whether due to fraud or error, design and perfomi audit procedures respon&ve to those risks. and obtain audit evidence that is suffiaent and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatemenl resulting from fraud is higher than for one resulting from eOr. as fraud may involve collusion, forgery, intentional omission5, misreprentalions, or the overr¢de of irrtemal control. Obtain an understanding of inlemal control relevant to the audrt in order to design audit Fxocedures that are appropriate in the circurnstances. bul not for Ihe purpose of expressing an opinion on the effedNeness of the chariws irrtemal control. Evaluate the appropriater*ss of axounting wlicies used and the teasonableness of accounting estimates and related disclosures made by trustees_ Condude on the appropriateness of the trustees. use of the going concern basis of a(OUntIng and, based on the audit eviden obtained, whether a material unwlainty exists related to events or conditions that may cast significant doubt on the tharit$ ability to cCttnUe as a going ry)nm. If we condude that a material nrtaInty exists. we are required to draw attention in [r Audit$ Report lo Ihe related disdosures in the ffinanual staternents or, if such disclosures are inadequate. to rnodrfy our opinion. Our conclusions are based on the audit ewdence obtained up to the date of our Auditors R8Wt. However, fijture events or conditions may cause the charity lo cease to continue as a going concem. Evaluate the overall presentation, stnjcture and content of the financial statements, induding the disclosures. and whether the financid ststements represent Ihe underlying trartsactions and events in a manner that achieves fair presentation.
INDEPENDENT AUDITOR'S REPORT to the Members of Society of African Missions (Nl Communities) We communic2te with those charged with governan regarding. arnong other matters, Ihe planned s(x)pe and timing of the audit and significant audit findings. induding any Signifint deficiencies in internal control that we identify dunng our audit. The purpose of our audit work and to wh(*n owe our responsibilltles This report is made solety to the charitys rnembers. as a LMYJY. in accordance th Chapter 3 of Part 16 of the Companies Act 2006. Our autht work has been undertaken so that we might 51ate lo the charitys members those matters we are required to stsle to them in an auditors rewrt and for no olher purpose. To the fvllesl extent permitted by law, do not ap1 or assume responsibility lo anyone other than the charity and the tharitls members as a body, for our audit woth. for tlu"s rerth. or for the csxnions we have formed. DALY PARK & COMPANY LTD Chartered Accountants and Registered AuthtOf5 6 Trevor Hill Newry Co. Down BT34 1DN 20 October 2023