2023-12-31-annual-return

CUAATERLD ACCnV¥TA%T$ INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF MOIRA PARISH CHURCH YEAR EIWED 31 DECEMBER 2023 Opinion We have audited the financial statements of Moira Parisli Church (the 'charity') for the year ended 31" December 2023 wliich comprise the Statement of Financtal Activtties (including income and expenditure account), the Balance Sheet, the Statement of Cash Flows and notes to the financial statements. including a summary of significant accounting policies. The financial reporting framework that has been applied in tlieir preparation is appli¢abl¢ law and United Kingdom A¢counting Standards, including Financial Reporting Standard 102 The Financial Repor£ing Slandard applicable in the UK ap7d Republic oflreland (United Kingdom Generally Accepted Accounttng Pra¢tic¢). In our opinion the financial statements: give a true and fair view of the state of the charÉty's affairs as at 31 December 2023, and of its incoming resources and application of resour¢¢s, including tts income and expenditure, for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Pra¢ti¢e' and have been prepared in accordance with the r¢quirements 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 tliose standards are furth¢r described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements An the UK, including the FRC'S Ethical Standard and we have fulfilled oiir other ethical responsibilities in accordanc¢ with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Aifrd Htsuse 19AllrtdSITtct IILlY.i."&¥rxr2 kro t)X 3910 NII 111.:LVASI' y) CcnturyEIou.¥è 40 CrostCTjtJI￿8Ine1 Pfttk LTSBiJRN Il'l￿1> 20N L7 Mandevilleslicct PORI'ADOWN r6a JPIJ Tel= [phone] IILI FLX: +44(0)'.8 9031 07YI Tel: [phone]$5 l?ax: [phone] Tel.. [phone] Fax-. +44{0)&118835029 LThAft¥[￿)A￿¢HJ￿AJk1￿ l R￿ls1￿[L¥l￿Ojt0r￿ ICb8rtcredTnxAth%Dts l F￿r￿(w¢￿[c￿nl￿tr ICTrrporJl£WiJooceAdviso(x Mtr.tsfytradiTh%n4moofCM(CCmupJJThiid. Rc%Na N]059660. Ltsl oflXrttlfJrsav4i1abkJl rrtistcrL40ffi An>pJ{thiernf7￿r￿-aWOr1a￿deA)lI￿n¢Cthf 1nawileni￿c0￿nhn8Tr1￿ www.smcBcA.c( 10

INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF MOIRA PARISH CHURCH YEAR ENDED 31 DECEMBER 2023 (CONTINUED) Conclusions relating to going coneerD In auditing the financial statements, we have concluded that the trust¢es' use of the going concern basis of accounting in the preparation of the financial statements is appropriat¢. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or Collectively, may cast significant doubt on the charitable company's ability to continue as a going con¢¢rn for a p¢riod of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the r¢sponsibilities of the trustees with respect to going concem are dcscribed in the relevant sections of this report. Other information The other infonnation comprises the infomation included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on th¢ financial statements does not cover the other infonnation and we do not express any fonn of assurance conclusion thereon. Our responsibility is to read the other inforniation and, in doing so, consider whether the other information is materially inconsist¢nt with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify sueh material inconsistencies or apparent material misstatements. If we identify such material inconsistencies or apparent material misstatements, we are required to detemiine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfornied, we conclude that there is a material misstatement of this other infonnation, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exeeption We have nothing to report in respect of the following Tnatters in relation to which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion". the infonnation 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 infonnation and explanations we require for our audit.

INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF MOIRA PAIUSH CHURCH YEAR ENDED 31 DECEMBER 2023 (CONTINUED) Responsibilities of trustees As explained more fully in the trustees, responsibilitfftes statement set out on pages 8 and 9, the trustees are responsible for the preparation of financial statements which give a tru¢ and fair view, and for such internal control as the trustees deterniine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees ar¢ responsible for assessing th¢ charity's ability to ¢ontinue as a going concern, disclosin& as applicable, matters relat¢d to going concern and using the going coneern basis of accounting unless the trustees either intend to liquidate the charity or to ceasp operations, or have no realistic alternative but to do so. Audltor's responsibilities for the audit of the financial statements We have been appointed as auditor under section 65(2) 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 auditor's report that includes our opinion. Reasonable assurance is a high l¢vel of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatemcnt when it exists. Misstatements can arise from fraud or ¢rror and are Considered matsrial if, individually or in the aggregate, they could reasonably be expe¢ted to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irr¢gulaTities, including fraud. The specific procedures for this engagement and the extent to which these ar¢ ¢apable of detecting irregularities, including fraud is detailed below. Extent to which the audit Was eonsidered capable of deteeting irregularities, including fraud We identify and assess the risks of material misstatem¢nt of the financial statements, whether due to fraud or error, and then design and perfonn the audit procedures responsive to those risks. including obtaining audit ¢viden¢¢ that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following: The nature of the industry and sector. control environment and chajity's financial results and position. Results of our enquiries of managem¢nt about their own Identification and assessment of the risks of I￿¢gularitieS. Any matters we identified having obtained and reviewed the Charity's documentation of their policRes and procedures relating to: Identifying, ¢valuating 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 whether they 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 regulations. 12

INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF MOIRA PARISH CIIURCH YEAR EINDED 31 DECEMBER 2023 (CONTINUED) Auditor'$ responsibilities for the audit of the financial statements (coftlinued) Extent to which the audit was considered capable of detecting irregularities, ineluding fraud The matters discussed among the audit engagement team ￿gardIng how and where fraud might occur in the financial statements and potential indicators of fraud. As a result of these procedures, we considered the opportunities that may exist within the charity for fraud and identified the greatest potential for fraud in revenue recognitton. In common with all audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of managem¢nt overrtde. We also obtained an understanding of the legal and regulatory frameworks that the Charity operates in. focusing on provisions of those laws and regulations that had a direct effect on the deternlination 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 and local 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 Charity's ability to operate or to avoid a material penalty. Audit response to risks identified Our procedures to respond to risks identified include the following.. 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 concerning actual and potential litigation and claims. Perforniing analytical procedures to identify any unusual or unexpected relationships that may indicate risk of material misstatements due to fraud. Reading minutes of meetings of those charged with governance. In addressing the risk of fraud through management override of controls, testing the appropriateness ofjournal entries and other adjustments including those relating to revenue recognition. assessing whether the judg¢ments made in making accounting estimates are indicative of potential bias. and evaluating the eharlty's rationale of any significant transactions that are large, unusual or outside the nornial course of the charity's activities. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement teams members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. 13

INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF MOIRA PARISH CHURCH YEAR ENDED 31 DECEMBER 2023 (CONTINUED) Auditor's responsibilities for the alldit of the fInancial statements (conlinued) Owing to the inherent limitations of an audit, tl)¢re is at) unavoidable risk that we may not liave detected some material misstatements in the financial statements, even tliough we have properly planned and performed our audit in accordance with auditlng standards. En addition, as with any audit, there remains a higher risk of non-dete¢tion of irregularities, as they may involve Collusion, forgery> intentional omissions. mTsrepresentations, or the override of controls. We are not responsible for preventing non- compliance and caiinot be expected to detect non-coinpliance with all laws and regulations. A further description of our respoiisibilities is available on the Financial Reporting Council's website ath s'.//www.frc.or .uklauditorsres onsibilities. This description forn]s part of our auditor's report. 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 (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other piirpose. To the fullest extent permitted by law, we do not accept or assume respottslbility to anyone other than the charity and the charity's trustees as a body. for our audit work, for this report, or for the opinlons we have formed. Stephen Houston FCA (Senior Statutory Auditor) for and on behalf of GMCG Lisburn Chartered Accountants Statutory Auditor Chartered A¢¢ountants & Statutory Auditor Century House Enterprise Crescent Ballinderry Road Lisburn BT28 2BP Dated: 14