REVIVAL MOVEMENT ASSOCIATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF REVIVAL MOVEMENT ASSOCIATION Quallfled oplnlon We have audited the financial statements of Revival Movement Association (the 'charity') for the 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 significant accounting policies. The financial reporting framework that has been applied in their preparation Is applicable law and United Kingdom Accountlng Standards, includlng Financial Reporting Standard 102 The Financial Reporting StandaKI 8pplic8ble in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, except for the possible effects of the matter descrlbed in the Basis for Quallfied Opinion sectlon of our report, the financial statements.. give a true and falr vlew of the state of the charitable company's affairs as at 31 December 2022 and of its incoming resources and application of resources, induding Its income and expenditure, for the year Ihen ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practlce; and have been prepared In accordance with the requlrements of the Companies Act 2006. Bas18 for quallfled oplnlon Imth respect to the fixed assets, audit evidence in relatlon to property with a carrylng value of £75,600 was limited. The property In question is a building in Nigeria that the charity purchased in the year ended 31 December 2015 in partnership with another charitable organisation based In Nigerla, with whom Revival Movement Associatlon has worked for many years. The organisation is registered in Nigeria and is also linked to a UK charitable organisation. We were unable to obtain sufficient appropriate audit evidence regarding the valuation, existence and title to this asset as the legal process In stlll ongoing In Nigeria. We conducted our audlt In accordance wlth International Standards on Auditlng (UK) IISAS (UK)) and applicable law. Our responsibilitles under those standards are further described in the Auditorfs responsibllities for the 8udit ol the financial st8tements section of our report. We are independent of the charlty in accordance with the elhical requiremgnts that are relevant to our audit of the fin8nclal statements in the UK, Including the FRC'S Ethical Standard, and we have fulfilled our other ethlcal responslbillties In accordance with these requlrements. We believe that the audit evldence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. Concluslons relatlng to golng concern In auditing the financlal statements, we have concluded that the trustees, use of the going concem basis of accounting In the preparation of the flnancial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relatlng to events or conditions that, individually or collectively, may cast significant doubt on the charlty's abllily to continue as a going concern for a perlod of at least twelve months from when the financial statements are authorised for issue. Our responsibilitles and the responsibilltie8 of the truste8S Wlth respect to going concern are describad in the relevant sectlons of this report.
REVIVAL MOVEMENT ASSOCIATION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF REVIVAL MOVEMENT ASSOCIATION Other infomiatlon The trustees are responsible for the other information. The other infomation comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection wlth our audlt of the financial statements, our responsibllity is to read the other information and, in doing so, consider whether the other Information is materially inconsistent with th8 financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identlfy such material inconsistencies or apparent matorial misstatements, we are required to determine whether there is a materlal misstatement in the financial statements 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 thls other information, we are required to report that fact. We have nothlng to report in thls regard. Oplnlons on other matters prescrlbed by the Companles Act 2006 In our oplnion, based on the work undertaken in the course of our audit.. the informatlon given In the trustees, report for the financial year for which the financial slatements are prepared, which includes the dlrector8' report prepared for the purp0888 of company law, is consistent with the financial statements,. and the directors, report included within the trustees, report has been prepared in accordance with applicable18gal requlrements, Matter8 on whl¢h we are requlred to report by exceptlon In the light of the knowledge and understandlng of the charlty and Its environment obtalned In th8 course of the audlt, we have not Identified material misstatements in the directors. report included within the trustees, report. In respect solely of the limltation on our work relating to the Nlgerian propety descrlbed above.. we have not obtained 811 the informatlon and explan8tion8 that we consldered necessary for the PUTpose of our audlt. we werg unable to determ5ne whether adequate accounting records had been maintained. We have nothlng to report in respect of the following matters in relatlon to which the Companies Act 2006 requlres us to report to you If, in our oplnion: the financial statements are not in agreement with tha accounting records and returns,. or rtaln disclosures of trustees, remuneration specified by law are not made. the trustees were not entitled lo prepare the financial ststements In accordance with the small companles regime and take advantage of the small companles, exemptlons in preparing the trustees, report and from the requirement to prepare a strategic report. Responslbllltlos of trustèes As explained more fully in the statement of trustees, responsibilities, the trustee5, who are also the directors of the charity for the purpose of cornpany law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees determine 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 are responsible for assesslng the charity'5 ability to continue as a going concern, disclosing, as applicable, matters related to golng concern and using the golng concern basls of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
REVIVAL MOVEMENT ASSOCIATION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF REVIVAL MOVEMENT ASSOCIATION Audltor's responsibilitles for the audlt of the flnanclal 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 emr, and to issue an auditor's report that includes our opinlon. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS {UKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are consldered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basls of these financial statements. Irregularities, including fraud, are instances of non-compllance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material mlsstatements In respect of irregularitles, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. We gained an understanding of the legal and regulatory framework applicable to the charity and considered the rlsk of acts by the charity which were contrary to the applicable laws and regulations, including fraud. These Included. but were not limlted to, compllance wlth the Companies Act 2006, FRS102 The Financlal Reportlng Standard applicable In the UK and Republic of Ireland" and the Charitles SORP (FRS102). We focused on laws and regulations that could give rise to material misstatements in the financial statements. Our test8 included, but were not limlted to: Agreem8nt of the financial statement disclosures to the underlying supporting documentation., Enquirles of management., Review of minutes of Trustee meetings throughout the period., and Revlew of any transactlons wlth, or correspondence with, the charlty's sollcltor8. We also communlcated the relevant laws end regulations and potential fraud risk to th8 engagement team and remained alert to any Indications of fraud or non-compliance wlth laws and regulations throughout the audit, Our audit procedures were deslgned to respond to risks of material misstatement In the flnanclal statements, recognising that the rtsk of not detecting a material misstatement due to fraud18 higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are Inherent limitatlons in the audlt procedures described above and the further removed non-compliance with laws and regulations Is from events and transactions reflected in the financial statements, the less likely we are to become aware of it. As in all our audits, we addressed the r18k of management override of internal controls, Including testing journals and evaluating whether there wa8 evidence of bias by the trustee8 that represented a risk of material misstatement due to fraud. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https.'Il www.frc.org.uklauditorsrespon5ibilities. Thls description forms part of our audltor's report. Use of our report This report is made solely to the charltable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitabl& company's members those matters we are required to state to tem In an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other tFEn the charilable company and the charitable company's members as a body, for our audit work, for this report, or forthe oplnions we have formed.
REVIVAL MOVEMENT ASSOCIATION INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF REVIVAL MOVEMENT ASSOCIATION Mr. Rlchard Mcclay (Senlor Statutory Audltor} for and on behalf of Mccreery Turklngton Stockman Ltd 30 May 2023 Chartered Accountants statutory A or 1 Lanyon Quay Belfast Co Anlrlm Northern Ireland BT13LG