Repoi't of the Indepenllent Auditors to the Trustees And Member5 or Cliild Ei vangelism Fellowship Of Ii'eland Opinion We have audited the financial statements of Child Evangelism Fellowship Of Ii'elai)d (the 'chai'ilable conipany,) foi. the )ie<ll' ended 31 March 2024 ivhich compi'ise tl)e Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement aiid iiotes lo tl)e financial statements, incliiding a summaiy of significant accounting policies. The financial I'epoi'ling fi'ameivork Il)at l)as been applied in Iheii. prepai'alion is applicable laiv and United Kingdom Aceouiiting Standai'ds (United Kii)gdom Generally Accepted Accounting Pi'aclice), including Financial RepDi1ing Siandard 102 'The Financial Repoiting Standai'd applicable in the UK and Republic of Ii'eland,. In our opii)ion the financial slalemenls.. give a ti'ue and f1£ li- vieiv of Il)e slate of the charitable company's affairs as at 31 March 2024 ai)d of its incoming IEsources and application of resoui'ces, including its iiicome and expenditure, foi. the yeai. then endcd. have been PlDpei'ly prepai'ed in accoi'dance with United Kingdon) Ge1)eIlY Accepted Accoui)ting Pi'aclice, ineliiding Financial RepDrting Standai'd 102 'The Fii)ancial Repoiting Siandai'd applicable in tl)e UK and Republic of Ireland,; and have been pi'epaied in accordance with the requirements of the Companies Act 2006. Basis for opinion We condiicled oui. audil ii) accoi'dance with Inlei'nalional Standai'ds on Auditing {UK) (ISAS (UK)) and applicable laiv. Oui. I'esponsibililies under those slandai'ds al'e fijithei. desci'ibed in Il)e Aiiditois, respoiisibilities foi- the audit of the rinancial statements sectioii of oui. ieport. We are independent of Il)e ehai'itable company ii) accoi'dance iviih the etl)ical requii'emenls that al'e relevant lo oui. audit of tl)e financial statements in the UK, including tlie FRC'S Ethical Standai'd, and ive have fulfilled oui. othei. ethical responsibilities in accordance with these I'equirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo pi'ovide a basi5 for oui. opinion. Conclusions i'elxting to goiiig eoncern In auditing the fii)ancial statements, we have concluded that the trustees, use of the going conceim basis of accounting in the preparation of tl)e fiiiancial slalemenls is appropi-iale. Based on Ihc woi'k ive have pei'formed, we have not identified any material unceilaii)ties I'elaling lo eiienls oi. conditions that, individually oi. colle¢lively, i)iay cast significant doubt on the chai'ilable company's ability lo contiiiue as a going conceiii foi. a period of at least tivelve months fiom when the financial statements al'e authorised foi. issue. Oui. I'esponsibilities and the IEsponsibilities of the Iruslees with respect to going concern al'e described in the I'elevanl sections of this IEpoi1. Othei. iiiformation Tl)e ti'ustees aiE I'esponsible for tl)e othei. infoi'mation. The other infomalion coinpi'ises the inforination iiicluded in the Ani)ual Repoi't, oihei. than the fsnancial statements aiid oui. Repoit of the Independenl Audiloi's IheiEon. Our opinion on the financial statements does not cover the other infoiination and, except lo the extent otherwise explicitly stated in oui. repoil, we do not eKpress any form of assui'ance conclusion Ihei'eon. In connection with oui. audit of the financial slalements, oui. responsibility is to I'ead the other infomiation and, in doing so, consider ivheihei. the oihei. infoi'mation is materially inconsistent with the financial statements or oiii. knoivledge obtained in the audit oi. oiheiTrvise appeal's lo be matei'ially misstated. If we identify sucl) matei'ial inconsisleiicies or appai'enl material n)isslatements, we al'e requii'ed lo delei-mine ivhether tliis gives I'ise to a Inatei'ial misstalemenl iii the rinancial slaleiiienls Iliemselves. If, based on the woi'k Ive have pei'foi'med, Ive conclude that their is a malei'ial misslalemenl of this othei. infoiinalion, Ive al'e ItqLllI'ed lo I'epoit that fact. We have nothing to I'epoit in this I'egai'd. Opinions oil other mHtters i)rescribed by tlie Comi)8nies Act 2006 In oui. opinion, bascd on the ivoi'k undertakci) in the coiiise of the audit.. the infomialion given in the Report of the Ti'ustees for the financial yeai. for ivhich tl)e financial slalemenls al'e pi'epai'ed is coiisislenl with tlie financial slalements,. and the RepDt1 of the Trustees l)as been pirpai'ed ii) accordance with applicable legal requiremeiils. Page 17
Report of the Iildependent Auditors to the Trustees aiid Membei's of Child vAiigelism Felloivship Of Ireland Matters on ivhich ive al'e i'equired lo repoi't by exeeption In the light of the knowledge and undei'slanding of the charitable company and ils environment obtained in the couise of the audit, we have not identified material misslatemenls in the Repoit ofihe Trustees. We have nothing lo report in I'especl of the following mattel's where the Companies Act 2006 I'equires us lo I'epc>rl lo you if, in our opinion.. adequate accoiii)liiig Ircoi'ds have not been kept oi. I'etui'ns adequate foi. our audit have not been I'eceived fiY)m bi'ai)ches not Visited by us; oi. Ilie financial stateii)cnls are not in agreen)enl iviih the accounliiig I'eeords and retui'ns,. or cei'tain disclosures of trustees, I'einunei'alion specitied by law al'e not madc; oi. we have not I'eceived all the infoi'mation <tnd explanations we requii'e foi. oui. audit- or the ti'ustees ivei'e not entitled lo lake advanlagc of the small companies exemption fiY)m the IEquiremenl lo piepai'e a Sti'alegic Reporl or in pirparing the Repoit of the Ti'ustees. Responsibilities of trustees As explained mol'e full)J in the Statement of Ti'ustees, Responsibilities, the trustees (Ivho al'e also the dii'eclois of the ¢hai'itable company foi. the pui'poses of company laiv) al'e Iysponsible toi. the preparation ot'ihe financial statements and foi. being satisfied that they give a ti'ue and fail. vieiv, and toi. such inlei'nal control as the Iruslees determine is necessary lo enable the prepai'alion offinancial slalemenls that are free from malei'ial misslalement, Ivheiher due lo fraud or errol.. In pitpai'ing the financial slaten)enls, the trustees are IEsponsible foi. assessing the uharilable company's ability to continue as a going concern, disclosing, as applicable, n)allei's related lo going conLern and using the goii)g concei'n basis of accountiiig uiiless the Iruslees either intend lo liquidate the charitable company oi. lo cease operations, oi. have no I'ealisiic altenialive bul lo do so. Page 18
Report of the Iiidependent AuditOJ'5 to tlle Trustees And Menibei'5 of Cl)ild Evangelisni Felloivship Of Ii'elAiid Oiii. responsibilities for the audit of the financiAI Statements Our objcctives ai'c lo obtain I'easonable assiii'ance abolit ivhether the financial slalements a5 a whole al'e fi'ee from material Ini5Statemenl, wl)eiher due lo fi'aud oi. ei'i'or, and to issue a Repoit of the Independent Audit015 that includes oiii- opinion. Reasonable assui'ance is a high level of assiii'ance, bul is not a guai'antee that an audit conducted iii accoi'daiiee iviih ISAS (UK) iyill always delect a matei'ial misstatement ivhen il exists. Misstaleinei)ts can arise from fi'aud oi. ei'roi. and arc eonsideiEd matei'ial if, individiially oi. in the aggi'egale, they could I'easonably be expected to influence the economic decision5 of usei's taken on the basis of these financial slatemenls. The extent lo which oui. proceduiES al'e capable ofdelecting iri'egulai'ilies, including fi'aud is detailed below.. As part of an audit in accoi'dance with ISAS {UK), we exei'cise pi'ofessioiial judgi))enl and maintain professional sceplicism throughout the audit. we ¢1150= Identify and assess the I'isks of matei'ial Inisslatement of the financial slalemenls, wheihei. due to fi?ud or eii'oi., design and pei'foi'm audit pi'oceduies iesponsive lo Il)ose risks, and obtain audit evidence that is sufficient and appiopi'iale to pi'ovide a basis foi. oui. opinion. The I'isk of not delecling a inaterial Inisslalemenl resulting fiom fraud is highei. than foi. one I'esuliing from eri'or, as fraud may involve collusion,forgeiy, intentional oinissions, i))isiepresenlations, or the ovei'ride of internal coiili'ol. Obtaiii an iinderslanding of internal control IElevant to the audit in order lo design audit pi-oecdui'es that al'e appiDpi'iate ii) tl)e ciiruinstaiiecs, bul not foi. the pui'pose of expi'essing an opinion on the effectiveness of tl)e internal conliDI. Evaluate the appi'opi'iateness of accounting policie5 used and the I'easonableness of accounting estimates and I'elaled disclosui'es made by the dii'ectois. Conclude on the appiY)pi'iatenes5 of the li'uslee5 use of the going concem basis of accounting and, based on the audit evidence obtained, Ivhethei. a matei'ial uiicertainty exists I'elated lo events oi. conditions that may cast significant doubt on the company's ability to continue as a going concern. If ive conclude that a niatei'ial uncertainty exists, we al'e requii'ed lo di'aiv attention in our audiloi's I'epoit lo the I'elated disclosui'es in the financial statenienls oi., if such disclosures al'e inadequate, lo modity our opii)ion. Oui. conclusions al'e based on the audit evidence obtained up lo the dale of oui. audiloi 5 report. However, fijtui'e events or conditions may cause the company lo cease lo continue as a going concern. Evaluate the ovei'all pi'esenlation, structui'e and conlenl of the fii)ancial statements, including the disclosui'es, and wheiliei. the financial slalements repi'esei)t the undei'lying Ii'ansactions and events in a manner that achieves fail. pi'esenlation. We cominunicale with those cliaiged i¥ith goveriiai)ce I'egai'diiig, among otliei. matte13, the planned scope and liining of tlie audit and significanl audit findings, includii)g aiiy significant deficiencies in intei'nal control that ive idenlify dui'ing oui. audit. A furthei. description of oui. iysponsibilities foi- the audit of the financial statements is located on the Financial Repoifjing Council's website al Hryvi¥.fi'¢.oig.uklauditoi'si'esponsibilities. This desci'iption forins part of oui. Report of the Independent Auditoi's. Page 19
Report of the lii(lependent Audito1 to the Trustees and Members of Child vangelism Felloivship Of IrelHn(I Use of our report This I'epoi't is made solely to the charitable company's membei's, as a body, in accoi'dance with Chaptei. 3 of Pai'L 16 of the Companies Act 2006. Our audit work has been undei'laken so that ive might slate to the chai'itable company's niembei's those mattel's we al'e required to slatc lo thei)) in an auditors, I'epoit and for no other pui'pose. To the fullest extent pei. law, we do not accept oi. ass charila y's 11)embeis as a body, Jme responsibility lo anyone oihei. than the chai-ilable company aiid Ilie ur aullit work, foi. this I'epoit, oi. foi. the opinions we have foimed. compa reeli an (Senioi. Staluloiy Aiidilor) oi. and on b alf of Mcllveen Hoivai'd Limited Siatuloiy Audilors Chai'lei'ed Accounlanls 169a Upper Newtoivnai'ds Road Belfast BT4 3HZ Date.. Page 20