Report of the Independent Auditoi's to tlie Tvustees and Members of Cllild Evaiigelism Fellowship Of Ireland Opinion We liave 2udiled the financial statements of Child Evai)gelisni Fellowship Of Ireland {tlie 'charilable conipany,) for the y¢ai' ended 31 March 2023 wl)ich coinprise the Statement of Financial Activities, the Balance Sheet, the Ca51) Flow Statement ai)d notes to the fiiiancial stateinents, iiicliiding a siiminai'y of significant accounliiig policies. The financial reporting fi'amework Ihal lias been applied in their preparation is applicable law and United Kingdom Accounting Standai'ds (United ICingdoIn Generally Accepted Accounting Pi'actice), incliiding Finaiicial Reporting Standard 102 'The Fiiiancial Reporting Standai'd applicablc in tlie UK aiid Republic of Irelaiid,. In oui. opinion the financial statements.. give a true and fail. view of the slate of the chai'itable con)pany's affairs as at 31 March 2023 and of ils inconiing resoui'ces aiid application of resoui'ces, including ils iiicome and expenditure, foi. the yeai. then ended. have been pi'operly pi'¢pared in accoi'dance with United Kingdoin Generally Accepted Accountiiig Pi'actice, including FinaiJci81 Reporting Standai'd 102 'The Finat)cial Reporting Standai'd applicable in the UK and Republic of li'eland and have been prepared iii accoi'daiice with the requir¢in¢iits of the Companies Act 2006. Basis foi. oplnlon We coiiducted our audit in accordance with International Standards on Auditing {UK} {ISAs (UIC)) and applicable law. Our responsibilities under those standards al'e further desci'ibed in the Auditors, respoiisibilities foi. the audit of the fii)ancial statements section of out- I'epoi'l. We al'e independent of the cliai'itable compai)y in accordaiice with the ethical reqiiii-ements that are relevant to oui. audit of the financial statemeiits in the UK, including the FRC'S Ethical Staiid8rd, and we liave fulfilled our other ethical responsibilities in accoi'dan¢e with these requii'ements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for oiii. opiiiioii. Conclusions i'elating to going eollcei-ll In auditing the fjnancial slalemeiils, we have concluded that the trustees, Iise of the going concern basis of accountiiig in the preparation of the financial stateinents is appropriate. Based on Ilie work we have pei'foi'nied, we have not identified any Inatei-ial uncerlainlies relating to events or conditions that, individually or collectively, n)ay ¢asl significant doubt oli the chai'ilable company's ability to coiitinue as a going concei'n for a pei'iod of at least twelve Inonths fi'oin when the financial statements al'e authorised foi- issue. Our respoi)sibilities aiid the responsibilities of the trustees with respect to going concei'n are desci'ibed in the relevant sections of this report. Othei. Infoi'm&tion The liustees are respoiisible foi. the otlier iiiformation. Tlie other infoi'mation conipi'ises the infoi'mation included in the Annual Repoi't, other than the financial stateinciits and oui. Report of the Indepeiident Auditors thei-eon. Oui- opinion on Ilie financial statements does not covei. the oihei- inforination aiid, except to the extent othenvise explicitly slated in our repoi't, we do nol expi'ess any foi'in of asS'ance coiiclusion Ihei'eon. In connection with oui. audit of the financial statenients, our i'esponsibilily is lo l'ead tlie othei. inforniation and, in doing so, considei. wheihei. the othei. infoi'iiiation is n)alerially iiiconsistent with the financial slalemeiils or oiir knowledge obtained in the audit or olhei'wis¢ appeal's to be matei'ially misstated. If we identify such niaterial inconsistencies oi. apparent matei'ial Inisslalenienls, we are required to del¢rmine whether this gives i'ise ¢0 a matei'ial misstatenienl in the finaiicial slalemenls theniselves. If, based on the work we have pei'foi'ined, we coiicliide that thei'e is a i)iatei'ial misslatemciit of this other infoi'ination, we are reqiiii'ed lo repoi-t tliat fact. We have Iiotliiiig lo iepoi-l in this I'egai'd. Opinions on other matters pi'escribed by tlle Companies Act 2006 In oiir opiiiion, based oIi Ilie woi'k undei'laken in the coui-se of the audit.. the iiiformation given ii) the Repoi't of the Trustees foi. the finaiicial year foi. whicli the financial slalemeiils are prepared is consisteiit with the fiiiancial slatenienls. and the Repoi'l of the Tiusl¢es has been pi'epared in accordan¢¢ witli applicable legal I'equirei)ienls. Page 15
Report of the Iiidependeiit Auditoi's to the Ti'ustees and Meinbers of Child E4 vangellsni fi ellowship Of li'eland Mattel's on ivhich we are requlred to I'epoi't by exeeptloii In Ilie light of the knowledg¢ and understandiiig of the chai'ilable conipany arid its enviroiinieiit obtained in Ilie coui'se of the aiidit, we hav¢ iiot identified niatei'ial Inisslatenienls in the Report of th¢ Tnistees. We liave nothing lo repoi't in respect of the following niattei's whei'e tlje Companies Aet 2006 I'equires us to report to you if, in oiii- opinioii- adequate accounting records have iiot been kept or returi)s adequate for oui. audit have not been received from braiiches not visited by us- or the fiiiancial statements al'e not in agreeinent with the accounting i'ecoi'ds and i'etui'ns. or cei'lain disclosures of trustees, I'emuneration specified by law al'e not Inade- or we liave not i'eceived all the infoi'matioi) and explanations we i'equiL'e foi. our audit. or the trustees were iioc entitled lo lake advantage of the sn)all compaiiies exemption fi'om Ilje i'equirement to prepare a Stt'ategic Repoi't or iii pi'¢pai'ing the Repoi'l of Ilie Trustees. Responsibilities of trustees As explained more fully in the Statement of Tinstees, Responsibilities, the trusl¢¢s (who al'e also the directoi's of the cliaritable company foi. the purposes of company law) are responsible for the preparalioii of the financial sLqCemen¢s and foi. being satisfLed that they give a tsue and fair view, and foi. siich iiiternal control as the tnistees determine is necessaiy to enable the pi'¢pai'ation of financial staleinents that are fl'ee froill malei'ial misstatement, whelhei. due to fi'aud or ei-i-or. In preparing the fiiiancial staten)eiits, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosiiig, as applicable, matters i'elated to going concei'n and using the going coiicern basis of accoiinling iinless the trustees either intend to liquidate tlie chai'itable company or to cease opei'ations, 01- have no i'ealistie alternative but to do so. Page 16
Report of tlie Indepeiident Audltors to the Ti'ustees Aiid Meinbel's of Cliild Ei vangelisn) f< ellowship Of li'eland Our Tr'esponsibilities for tlie audlt of the flnanclal stateinents Oiir objectives are lo obtain reasonable assui'aiice about whethei. the financial slateinents as a whole are free from matei-ial inisslalement, whethei. due to fi'aud or eri'or, and lo issue a Repoi'i of the Jndepeiideiit Aiidilors Il)al iiicludes oiii. opinioii. Reasonable assurance is a high level of assurance, bul is iiot a guai'antee that an audit conducted in accoi'dance with ISAS (UK) will always detect a niaterial Inisstaten)enl when it exists. Misstalenienls can ai'ise from fraiid or ei'i'or aiid al'e considered Inaterial if, individiially or in the aggi'egate, they could reasonably be expected lo iiiflueiice the ¢conoinic decisions of usei's taken oil the basi5 of these fiiiancial slalements. The extent to which our pi-ocedures al'e capable of detecting irregulai'ities, including fi'aud is detailed below.. As parl of ali audi( in accordaiice with ISAS (UK), we exercise professional judgmeii¢ aiid maintain professional scepticism throughout the audit. we also.. Identify and assess che i-isks of Inaterial Imisslalement of the financial statements, whether diie lo fraud or ei'ror, design and pei'foi'm audit proc¢diii-es responsive to those I'isks, and obtain audit evidence that is sufficient and appropi'iate to provide a basis foi. oui. opinioii. The risk of iiot delecliiig a nialerial misstatement I'esulting from fraud is Iiiglier thali foi. one i'esulting from errol., as fraud may involve collusioii,foi-gery> intentional omissions, misrepresentations, or the override of iiiternal conts'ol. Obtain an und¢i'slanding of intei'nal control relevaiit to the audit iii ordei. to design audit procedures that are appropriate in the circumstances, but not for the purpose of ¢xpr¢ssiiig ali opinion on the effectiveness of the internal contiY)l. Evaluate the appi'opi'iateness of accounting policies used and tl)e I'easonableness of accounting estimates and related disclosuies made by the dii'ectois. Conclude on the appropriateness of the Irllstees use of the going concern basis of accounting and, based on the audit evidence obtained, whethei. a matei'ial ui)cerlainty exists r¢lat¢d lo eveiits oi. conditions that may cast significant doiibt on the company's ability lo coiitinue as a going concei'n. If we concliide that a material ui)certainty exists, we are required to di'aw attention in our auditor's report lo the i'elal¢d disclosures in the financial slalemenls or, if siich disclosures are iiiadequale, lo niodify our opinion. Our conclusions are based on the audit evidence obtained up lo the dale of our auditoi s i-eport. However, futui'e events or cotidilions may cause the compaiiy lo Cease lo ¢oiitinue as a going coi)cei'n. Evaluate the ovei'all pi'esenlation, stiii¢ttire and content of Ilie financial stalemeiits, including the disclosui-es, and whether the financial slatenients I'epresei)t Ilie undei'lying ti?i)sactions aiid events in n)anner that achieves fair presentation. We communicate with those charged with governance i'egarding, ainong other matters, Ilie planned scope and tiniing of the audit and significant audit findings, includiiig any sigi)ificant deficiencies ii) internal control that we identify during oui. audit. A ri1]e1- description of oiir responsibilities foi. the aiidit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.iiklauditorsi.esponsibslities. This description foi'ms pai't of our Report of the Indepeiident Auditors. Page 17
Report of the Indepeiident Auditoi's to the Ti'ustees and Membei's of Cliild Evaiigelisni fi elloivship Of li'eland Use of our i'eport This repoi-t is Inade solely to the charitable ColpanY'S meinbers, as a body, in accordance witli Cliapter 3 of Pai'l 16 of the Coihpanies Act 2006. Oiii. audit woi'k has been undei'taken so tl)al we Inighi slate lo the charitable coinpany's members Iliose Imatlers we al'e I'equired lo slate to Ihein iii an auditors, I'eporl and for iio othei. purpose. To Ihc fiillest extent pei'inilted law, we do iiot accept oi. assunie respoiisibility lo aiiyoii¢ otl)ei' than the chai-ilable company and the cliarilable c pan 's niembers.a&a-body, for ur audit woi-lc, foi. this i'eport, or foi- 11)e opinions we have foi'nied. reeli n (Seiiior Statutory Audiloi.) foi. &thA-beKalf of Mcllveen Howai'd Liinited Siatutoiy Auditors Chartered Accounlanls 169a Upper Newtownai"ds Road Belfast BT4 3HZ Dale: J.4.1.i.Iz.I Page 18