INDEPENDENT AUDITOR'S REPORT to the Members of African Missions Northern Ireland Llmlted IA company Ilmlt•d by guar•nte•, not havlng a •har• cjpltsll Report on the •udlt of the financial statemgnts Oplnlon We have audited th8 charity financial ststements of African Missions Northem Ireland Limited I'the charity) for the financial year ended 31 Do¢ember 2023 whlch ¢omprf$e Ihe Ststsmenl of Financial Activities {Incorporatlng an Income and Expenditure Account), the Balance Sheet and notes to the financ5al slalemenls. Indudlng the summary of significant acL¥)unting pollcles sgt out in note 2. The finanual reportlng framowork that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporknng standard appllcable In the UK and Republic of Ireland" and AGcounting and Reporting by Charities: Statement of Rewmmended Practic8 applicable to charflies preparing their accoursts in accordance with FRS 102. In our opinion, when reporting in accordanc8 with a fair presentation framework the financial statements.. give a Inje and fair vlew of the state of the tharity's affairs as at 31 De¢amber 2023 and of its surplus for th8 financial year then ended: have been properfy prepared In accordance th Unltsd Klngdom Generally Accepted Accountlng Pra¢tl¢e' and have been prepared in accordance wlth the requirements of tho Companies Act 2006. Ba¥1• for oplnlon We conducted our audlt In a¢tr)rdanGe wllh International Standards on Audng (UK) IISAS {UK)} and appllGable law. Our responslbllltl6s under Ih05e standards are fvrther desGrlbed In the Audllorf8 responslbllitles for the audlt of th8 flnanclal statements sedon ol our report. We are independent of th¢ chadty In accordance with ethlcal rgquiramenls that are relevant lo our audll of th8 financial $tatemonts in th8 UK. Includlng the FRC'S Ethical Standard. and wo havo fulfilled our other ethlcal responslbilltles In ac¢ordan¢e with these requlrements. We believe that the audlt evldence wa have obtained Is 5ufflclent and appropriate lo provlde a basls for our oplnlon. Conclu•lon• r•latlng to golng conc•rn In auditsng the financial statements, wa have ¢on¢lud6d that the Iw$le88' U8e of the golng nCeM ba$1$ of accounting In the preparauon of the flnanclal stst6ments Is approprlale. B88ed on thè WO wa have p8rf0nnod, wo havo not identlad any m8t6rfal uncertainties relatino to events or conditions that, individually or collectively. may ¢a$t $ignificanl doubl on the charsty's ability to ¢ontlnu8 as a golng Goncem for a p8ri0d of at18asl tsvelve month8 from the date when the financlal statements are aulhorfsed for18SU8. Our re8ponslbllltles and the re8pon8lblli1188 of th8 tru8t888 wlth raspect to going concem are des¢ribod In the relevant 8OCtions of this report. Oth•r Informatlon Tha other Informatlon comprlses the Informallon Included In the annu81 r8port other than the financlal slatsments and our Audllorfs Report Ihereon. The trustees are responsible for the othor information contsined within the annual report. Our opinion on the financial statements d08s not cover th8 olhor Information and, except to the oxtont othaTwise expllcllly slated In our report, we do not express any form of a$5ur8n¢e conduslon thereon. Our responslblllty Is to read the other Informa15on and, In dolng so, conslder whethor the other Infomiatlon 18 materially inGonsistenl with tho financial stalomenls or our knowledge obtained in the cour88 of the audlt, or otherwise appear8 to be materially m18Staled. If we Idenllfy such materfal InconslstenGles or app8r&nt matedal mlsstalements, we are required to delemine whether this gives riso lo a matsrial misstslement In the flnanclal st8lem8nts th8msafv88. If, based on the work we have performed, we conclude that thore Is a matèrfal mls8tatemenl of thls other infotm8tion. we are requlred to report that facL We have nothlng to report In thls Tegard. Oplnlon on other matter prescrlbed by the Companles Act 2000 In our oplnlon, based on the work undertaken In the course of th6 audll.. the information given in the Trust9e5' Annu81 Raport for the flnancial year for whlch the flnandal statements are prepared is consistent with th8 financial ststements; and th6 Trustees, Annual Report has been prepared in a)rdance wlth applicable18gal requirements. Mattors on whlch we are requlred to report by gxcgption In the light ol our knowledge and understanding of the charity and its envlronment obtainod in the ¢ours& of the audit, we hav8 not identifiod material misstatements in the Trustees, Annual Report. We have nothing to roport in respgct of the following matters where the Companles Acl 2006 requlres us to port to you rf, in our opinion.. adgquate accounting records hav8 not b88n kept,. or the financial stalomenls are not in agreement with the accounting reGord5 and tUM$,. or certain disclosures of trustees. remuneration specified by law are not made. or the trustee5 were not entllled to prepare the flnanci81 ststements In accordance wth thè small companlos reglme and take advantage of the small companies. 8x8mption in preparing the Trustees, Annual Report.
INDEPENDENT AUDITOR'S REPORT to the Members of African Missions Northern Ireland Llmlted (A company Ilmlt•d by guarantso, not havlng a shar• capltsll Responslbilities of trustegs for the flnanclal statements As explained more fvlly in the Statement of Trustees, Respon8lbllitle8 Set out on page 6, the trustees are responsible for Ihe preparation of the financial stslements and for being satisfied that they give a true and fair view, and for such intemal control as they detemilne Is necessary lo enable the preparallon of finandal statements that are free from material misstatement, whether due to fraud or error. In preparlng the financial stalemenls. the trustees are re8ponslble for 888e8slng the chariV8 ability lo continue as golng concem, disclosing, as appllcable. matters related lo golng concem and using the going concem basls of accountlng unless management elther Intends to Ilquldate the thadty or to cease operations. OT has no realist1¢ altemative but lo do 50. AudIt05 rosponslbllltlos for the audlt of the flnanclal stat•monts Our objectives are to obtain reasonable assurance aboLrt whether the finandal statements as a whole are frè8 from malerfal mlsstatament. wh81her due lo fraud or error, and to Issug an Auditorfs Report Ih8t includes our opinion. Reasonable assurance 1$ a high level of assurance, but is not a guarantee that an audit conducted in accordance w5th ISAS IUKI will always delect a malerfal mi8Stalemenl when It 8xl81s. Mlsstalements can arise from fraud or error and are consldered material if, individually or in tha aggregate. they could reasonably be expected to Irffluwce tha economic decisions of users taken on th6 basis of thèse financial slal8m6nts. Irregulariti88, Includlng fraud. are In$tsn¢es of nonv¢ompllan¢e wlth laws and r8gulallon8. W8 design procedure5 In line with our responsibllllles, ouulned above, lo dete¢t materlal mlsglatements In respect of Irregularities, Includlng fraud. The extent to whlth our procedures aro capablo of d8t8cting irr•gulariUo$. In¢ludlng fraud18 datailad below.. Furthor InfomiatSon r•g•rdlng th• scopo of our rosponslbllltles as audftor AS part of an audlt In accordance wlth ISAS IUKJ, we exercise prof838lonal ludg8mant and maintain prof83slonal SGgPtl¢lsm throughout the audlt. Wa a180'. Identlfy and asseSS the risks of material misstatement of the financial stalomenls, whalh$r due to fraud or error, deslgn and parform audlt pro¢8duros responslve to those risks, and obtaln audlt evldence that is sufflGlonl and appropriate to provlde 8 basls for our oplnbon. The rf5k of r1 detècting a malerf81 misstatoment rgsutting from fraud Is higher than for one re8ulllng from error, 89 fraud may Involve collu8lon, forgery, Inlantlonal om1881on8, misrepre¥?ntalions, or the overrsde of inlemal control. Oblaln an undarslandlng of Inlemal Gonlrol levant to the audh In oftler to design audit procedure$ that ara approprtale In the circumstsn¢68, but not for th¢ purpose of axpr888ing an opinion on the effedivoness of the charSVs Inlemal control. Evaluate the approprfateness of accountlng pollcle8 U88d and the reasonablene8s of accountlng estirnate8 and related disdosur95 madg by truslogs. Conclude on the approprlatenes8 of the trustees, u8e of the golng concern ba$l$ of accounling 8nd. ba¥ed on the audit evidence obtained, whether a mat8ri81 uncertainty exists related to events or conditlons that may cast significant doubl on the charltys ablllty lo conllnue as 8 golng concem. If we conduda that a materlal uncertainty exlsts, we are requlred lo draw attenllon In our Audltorfs Report to thè related dlsclosures In the flnanGlg1 8tatemenl8 or, If Such dlsclosures are inadequate, to modlfy our oplnlon. Our c¥Jn¢lu$ions are based on the audit evidence obtained up lo the dalo of our Auditorfs Report. However. futura ev6nts or conditions may Gause tha the charlty lo Gease lo conllnue as o golng Goncem. Evaluate the overnll presentallon, structure and content of the fin8ncl81 Stslgments, Includlng the dlsclosure$, and whether the flnandal 8tat8ments represent the underfylng transactions and events In a manner that aGhloves falr presentats'on.
INDEPENDENT AUDITOR'S REPORT to the Members of African Missions Northern Ireland Llmlted IA company Ilmlted by guarants•. not h4¥hng a sh•ro p1th1} We communirAte with those charged with governance regarding, among other matters, thè planned scope and timing of the audit and significant audit findings, including any significant d8fKi8ncies in intemal control that we identify during our audtt. Tho purposg of our audlt work and to whom we owe our responslbllltles Th18 report 1$ made solely to the charitys membeT5, as a body, in acGordan¢e wllh Chapter 3 of Part 16 of the Companles Act 2006. Our 8udil work has been undertaken so that we might stste to the charivs m8mb8rs those matters we are required to 8tat8 to them In an audilorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or 8ssume responsibillty to anyone other than tha charity and the charitys member5 a5 body, for our audit work. for this report, or for the opinions we have fonmed. nathan Abbott (Senlor Ststutory Audltorl for and on behalf of DALY PARK & COMPANY LTD Chartered Accountants and Regislorad Auditors 6 Trevor Hill Nowry Co. Down BT34 1 DN 23 S•ptember 2024