Moira Parish Church
Independent Auditorfs Report to the Trustees of Moira Parish Church
Forthe year ended 31 December 2022
Opinion
We have audited the financlal statements of Moira Parish Church (the 'charit¢) for the year ended 31
December 2022 whlch comprise the Statement of Financial Activities, Balance Sheet, Statement of
Cash Flows and note5 to the financial statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable
law and United Kingdom Accounting Standards, including Financi31 Reporting Stsndard 102 The
Financial Reportlng Standard applicuble in the UK and Republic af Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fairview of the state of the charitvs affairs as at 31 December 2022, and of its
total Incoming resources and expenditure of resources, for the year then ended;
have been properly prepared in accordance with United Klngdom Generally Accepted
Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Att
(Northern Ireland) 2008.
Basls for oplnion
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditorfs
responsibilities for the audit of the financial statements Section of our report. We are independent of
the charity in accordance with the ethical requirement5 that are relevant to our audit of the financial
statements in the UK, including the FRCS Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the 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 trustee5' use of the going concern
basis of accounting in the preparation of the financial statements 15 approprlate.
Based on the work we have performed, we have not identified any materlal uncertainties relatingto
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for Issue.
Our responsibilitles and the re5ponsibllities of the trustees with respect to Boing concern are
described in the relevant sections of thi5 report.

Moira Parish Church
Independent Audito￿5 Report to the Trustees of Molra Parish Church (continued)
Forthe year ended 31 December 2022
Other Information
The trustees are responsible for the other information. The other information comprises the
information included in the trustees, annual report other than the financial statements and our
auditorfs report thereon. Our opinion on the financial statements does not coverthe other
information and, except to the extent otheNise explicitly stated in our report, we do not express any
form Df assurance conclusion thereon.
In connection with our audit of the financlal ststements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material incon515tencies or apparent material mi55tatements, we are
required to determine whether there is a material misstatement in the financial statement5 or a
material misstatement of the other information. If, based on the work we have performed, we
conclude that there is a material misstatement of this Other information, we are required to report
that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respett of the following matters in relation to which the Charities
{Accounts and Reports) Regulations (Northern Ireland) 2015 require u5 to report to you if,
in our opinion:
the information given in the financial statements is inconsistent in any material respect
with the trustees, report; or
the charity has not kept adequate accounting records; or
the financial statements are not in agreement with the accounting records. or
we have not received all the information and explanations we require for our audit.
Responslbllltles of trustees
As explained more fully in the tru5tees' responsibilities statement set out on pages 7 and 8, the
trustees are re5pon5ible for the preparation of financial statements whlch give a true and fair view,
and for such internal control as the trustees determine is necessary to enable the preparation of
financial statements that are free from material mi55tatement. whether due to fraud or error.
In preparing the flnancial statements, the trustees are responsible for assessing the charitvs abillty to
continue as a going concern, discloslng, as applicable, matters related to going concern and using the
going concern basis of accounting unless the tru5tee5 either intend to liquidate the charity or to cease
operation5, or have no realistic alternatlve but to do so.
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Molra Parlsh Church
Independent Auditorfs Report to the Trustees of Moira Parish Church (continued)
For the yearended 31 December 2022
Auditorfs responsibilities for the audlt of the financial statements
We have been appointed as auditor under section 65121 of the Charities Act (Northern Ireland) 2008
and report in accordance with regulations made under Section 66 of that Act.
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 IUKI will always detect a material misstatement when
it exists. Misstatements can arise from fraud or error and are considered material if, indlvidually or in
the aggregate, they could reasonably be expected to influence the economic decisions of u5er5 taken
on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulatlons. We design
procedures in line with our responsibilities, outlined above, to detett material misstatement5 in
respect of irregularities, including fraud. The specific procedures for this engagement and the extent
to which these are capable of detecting irregularities, including fraud is detailed below:
Extentto which the auditwas considered capable of detecting irregularities, includingfraud
We identify and asse55 the risks of material misstatement of the financial statements, whether dueto
fraud or error, and then design and perform the audit procedures responsive to those risks, includlng
obtaining audit evldence that is sufficlent and appropriate to provide a basis for our opinion.
Identifylng and assessing potential rlsks related to irregularities
In Identifying and assessing risks of material mi55tatement in respect of irregularities, including fraud
and non-compliance with laws and regulations, we considered the following:
Audit response to risks Identified:
the nature of the industry and sector, control environment and charitvs financial result5
and position
current COVID-19 environment;
results of our enquiries of management about their own identification and assessment of
the risk5 of irregularities;
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Moira Parlsh Church
Independent Auditorfs Report to the Trustees of Moira Parish Church (continued)
Forthe year ended 31 December 2022
Auditorfs responslblllties for the audit of the financial ststements (continued)
Audit response to risks identified: (continued)
any matters we identified having obtained and reviewed the charity's documentation of
their policies and procedures relating to:
identifying, evaluating and complying with laws and regulations and whether they
were aware of any instances of non-compliance;
detecting and responding to the risks of fraud and whetherthey have knowledge
of any actual, suspected or alleged fraud; and
the internal controls established to mitigate risks of fraud or non-compliance with
laws and regulation
the matters discussed among the audit engagement team regarding how and where fraud
might occur in the financial statement5 and potential indicators of fraud.
As a result of these procedures, we considered the that the particular areas in the financial statements
that were susceptible to misstatement were related to management bia5 in accounting estimates and
judgements; recognition, cla55ification and completeness of income. In common with all audits under
ISAS {UKI, we are also required to perform specific procedures to respond to the risk of management
override.
We a150 obtained an understanding of the legal and regulatory frameworks that the Charity operate5
in, focusing on provisions of those laws and regulations that had 3 direct effect on the determination
of material amounts and disclosures in the financial statements. The key laws and regulations we
considered in this context included Charity legislation applicable to Northern Ireland, Charity's
governing document, employment law, health and safety and tax legislation.
In addition. we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fundamental to the Charit¢5 ability to
operate or to avoid a material penalty.
Our procedure5 to respond to risks Identified include the following:
identifying and assessing the design effectivenes5 of controls management ha5 in place to
prevent and detect fraud.
reviewing the financial statements disclosures and testing to supporting documentation to
assess compliance with provisions of relevant laws and regulations described as having a direct
effect on the financial statements;
enquiring of management and external legal advisors concerning actual and potential
litigation and claims;
performing analytical procedures to identify any unusual or unexpected relationships that
may indicate risk of material misstatements due to fraud,.
reading minute5 of meetings of those charged with governance;
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Moira Parish Church
Independent Auditorfs Report to theTrustees of Moira Parish Church (continued)
For the year ended 31 December 202Z
Auditorfs responsibilitles for the audit of the fjnancial statements {continued}
obtaining an understanding of provisions and holding di5cussion5 With management to
understand the basi5 of recognition; and
in addressing the risk of fraud through management override of controls, testing the
appropriateness of journal entries and other adjustments including those relating to revenue
recognition; assessing whether the judgements made in making accounting estimates are
indicative of potential bia5; and evaluating the rationale of any significant transactlons that
are large, unusual or outside the normal course of the charitvs activlties.
We also communicated relevant identified laws and regulations and potential fraud risks to all
engagement team5 members and remained alertto any indications offraud or non-compliance with
laws and regulations throughout the audit.
Because of the inherent limitation5 of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulatlon is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware
of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud
rather than error, as fraud involves intentional concealment, forgeryi collusion, omission or
misrepresentatlon. We are not responsible for preventing non-compliance and cannot be expected to
detect non-compliance with all laws and regulations.
As part of an audit in accordance with ISAS IUK), we exercise professional Judgment and m3intaln
Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, design and perform audit procedure5 responsive to those risks,
and obtain audit evidence that is sufFicient and appropriate to provide a basis for our opinion.
The risk of not detecting a material misstatement resulting frorn fraud Is higher than for one
resulting from error, as fraud may involve collusion, forgery, intentional omi55ions,
misrepresentations, or the override of internal control.
Obtain an understandlng of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effertiveness of the charity's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of
accounting and, based on the audit evidence obtained, whether a material uncertainty
exists related to events or conditions that may cast significant doubt on the charlt(5
ability to continue as a going concern. If we conclude that a material uncertainty exists,
we are requlred to draw attentlon in our auditorfs report to the related disclosures in the
financial statements or, if such disclosure5 are inadequate, to Modify our opinion. Our
conclusions are based on the audit evidence obtained up to the date of our auditorfs report.
However, future events or condltions may cause the charityto cease to continue as a going
concern.
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Moira Parlsh Church
Independent Auditor's Report to the Trustees of Moira Parlsh Church (contlnued)
For the year ended 31 December 2022
Auditoes responsibilities for the audit of the financial statements (continued)
Evaluate the overall presentation, strutture and content of the financial statements,
including the disclosures, and whether the financial statements represent the underlying
transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the
Charities (Account5 and Reports) Regulations (Northern Ireland) 2015. Our audit work has been
undertaken 50 that we might state to the charitVs trustees those matters we are required to state to
them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do
not accept or assume responsibility to anyone other than the charity and the charitvs trustee5 a5 a
body, for our audit work, for this report, or for the opinions we have formed.
Icf
Mr Michael Mccarter FCA
{Senlor Statutory Auditor)
For and on behalf of
JACKSON ANDREW5
Chartered Accountants
& Statutory Auditors
6 Mandeville Mews
Portadown
Craigavon
BT62 3NS
Date
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