INDEPENDENT AUDITOR'S REPORT
to the Members of Shankill Parish Lurgan
Report on the audit of the financial statements
Opinion
We have audited the charity financial statemenls of Shankill Parish Lurgan ('Ihe charity,) for the financial year ended
31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet. the Statement of Cash
Flows and notes to the financial statements, including the summary of significant accounting policies set out in note
2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards. including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practi￿ applirAble to charities
preparing their accounts in accordance with FRS 102.
In our opinion. when reporting in accordance with a fair presentation framework the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 December 2022 and of its surplus for the
financial year then ended.,
have been properly prepared in accordance with United Kingdom Generally AC￿pted Accounting Practice.. and
have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UK) {ISAs (UK)) and applicable law.
Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the
financial statements section of our report. We are independent of the charily in accordance with ethical requirements
that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and we have
fulfilled our other ethical responsibilities in accordance with these requirements. We believe that Ihe audit evidence
we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going cOn￿M basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any material uncertainties relating to events or
conditions that, individually or colleclively. may cast significant doubt on the charity's ability to continue as a going
cOn￿M for a period of at least twelve months from the date when Ihe financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
other Information
The other information comprises the information included in the annual report other than the financial statements and
our Auditovs Report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other informalion and, except lo the exient
othemise explicitly staled in our report, we do not express any form of assurance conclusion Ihereon.
Our responsibility is to read the olher information and, in doing so. consider whether the other information is
materially inconsistent with the financial statements or our knowledge oblained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements. we are required to determine whether this gives rise to a malerial rnisstatemenl in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material misslatement
of this other information, we are required to report that fact. We have nolhing to report in this regard.
Opinion on other rnatter prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given in the Trustees, Report for the financial year for which the financial statements are prepared
is consistent with the financial statements,. and
the Trustees, Report has been prepared in accordance with applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of Shankill Parish Lurgan
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit,
we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters where the Charities Acl (Northern Ireland) 2008
requires us to report to you if, in our opinion..
adequate accounting records have not been kept,. or
the financial statements are not in agreement with the accounting records and relurns; or
certain disclosures of trustees, remuneration specified by law are not made.. or
the trustees were not entitled to prepare the financial ststements in accordance with the small companies regime
and lake advantage of the small companies, exemption in preparing the Trustees, Annual Report.
Responsibilities of trustees for the financial statements
As explained more fully in the Statement of Trustees, Responsibilities sel out on page 7, the trustees are responsible
for the preparation of the financial statements and for being satisfied that they give a Irue and fair view, and for such
intemal control as they determine is necessary to enable the preparation of financial statements that are free from
material misstatement. whether due lo fraud or error.
In preparing the financial slatements, the trustees are responsible for assessing the charilvs ability to continue as a
going concern. disclosing. as applicable. matters relaled to going concern and using the going concern basis of
accounting unless management either inlends to liquidate the charity or to cease operations, or has no realistic
alternalive but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an Auditorfs Report that includes our opinion.
Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error
and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are inslanTrs of non-complian￿ with laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
There is an inherent difficulty in detecting irregularities during audit. However the effectiveness of entity's controls,
the nature and extent of audit procedures performed. gives us confidence in detecling irregularities.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at- www.frc.org.ukJauditorsresponsibililies. This description forms part of our Auditor's
Repo
ANY LTD
artered Accountants and Statutory Auditors
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
20 April 2023