REVIVAL MOVEMENT ASSOCIATION INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION Qualified opinlon We have audited the financial statements of Revlval Movement Association (the 'charity') for the year ended 31 December 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial ststements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Iland (United Kingdom Generally Accepted Accounting Practice). In our oplnion, except for the possible effects of the matter described In the Basis fof Qualified Opinion section of our report, the financial statements.. give a true and fair view of the state of the chantable company's affairs as at 31 December 2023 and of Its incoming resources and application of resources, including Its Income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accountlng Practi. and have been prepared in accordance with the requirements of the Companies Act 2006. Ba818 lor quallfled oplnlon With respect to the fixed assets, audit evldence in relation to property wilh a carrying value of £73,800 was Ilmited. 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 Nigeria, with whom Revival Movement Association has worked for many years. The organisation is registered in Nigeria and is also linked to a UK charitable organisation. We were unable lo obtain sufficient appropnale audit evidence regarding the valuation, existence and title to this asset a8 the18gal process in still ongoing in Nigeria. Vde conducted our audit in accordance wlth Internatlonal Standard8 on Audlting (UK) {ISAs (UK)) and appllcable law. Our responsibllltles under those standards are further described in the Audiloffs Trsponslbilities for the audil ol tho financial statemgnts 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 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 the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that the trustee5' use of the going concem 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 collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of al least twelve months from when the financlal statements are authorised for issue. Our responsibilities and the responsibilities of Ihe Iru81ees with respect to going concern are described in the relevant sections of this report.
REVIVAL MOVEMENT ASSOCIATION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION Other Infomiatlon The trustees are responsible for the other informalion. The other information comprises the information included in the annual report, other than the financial statement5 and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent othemise explicitly stated in our report, we do not express any fonn of assurance conclusion thereon. In connection wlth our audit of the financial statements, our responsibility is to read the other information and. in doing so, consider whether the other information Is materially inconsistent wilh the financial statements or our knowledge obtained In the audit or otherw15e appears lo be materially mls5t8ted. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether there is a material misstatement in Ihe financial statements or a material misstatement of the other information. If, based on the work we have performed, we condude that there is a material misstatemenl of Ihi8 Other information, we are required to report that fact. We have nothing to report in this regard. Oplnlon8 on other matters prescrlbed by the Companles Act 2006 In our oplnion, based on the work undertaken In the course of our audit.. the information given in the trustees, report for the financial year for which the flnancial statement8 are prepared, which includes the directors, report prepared for the purposes of company law, is consistent with the financial statements., and the directors, report included within the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exceptlon In the light of the knowledge and understanding of the charity and It8 envlronment obtained In the course of the audSt, we have nol identified malerial misslatemenls in the directors, report Included within the trusteo8' report. In respect solely of the limitation on our work relating to the Nigerian property described above.. we have not obtained all the information and explanations that we considered necessary for the purpose of our audit. we were unable to detemiine whether adequale accounting records had been maintained. We have nolhlng to report In respect of the following matter5 in relatlon to which the Companies Act 2006 requires us to report to you If, in our opinion.. the financial statements are not in agreement with the accounting records and returns., or certain disclosures of truslees, remuneration specified by law are not made. the trustees were not enlitled lo prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement lo prepare a strategic report. Responslbllltlès of trustees As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the charity for the purpose of Company law, are responsible for the preparation of the financial statements and for being satisfied Ihat they 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 misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable. matters related to going concern and uslng the going concern basi5 of accounting unless the trustees either intend to liquidate the charilable company or to cease operations, or have no realistic alternalive but lo do so.
REVIVAL MOVEMENT ASSOCIATION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION Audltorf8 responslbllStles for the audlt of the flnancial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from malerial 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 instances of non-compliance with laws and regulations. We design procedures in line with our responsibilitie5. outlined above, lo detect material misslalements in respect of irregularities, including fraud. The extent lo which our procedures are capable of detecting irregularities, including fraud, is detailed below. INe gained an understanding of the legal and regulatory framework applicable to the charity and considered the risk of acts by the charity which were contrary to the applicable laws and regulations, including fraud. These included, but were not limited to, compliance with the Companies Act 2006, FRS102 "The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland and Ihe Charities SORP (FRS102). We focused on laws and regulations that could give rlse to materlal mi88talemenls in the financial 8latemenl8. Our tests included, but were not limited to.. Agreement of the financial Statement disclosures to the underlying supporting documentation., Enquirie5 of management, Review of Trustee meeting5 throughout the period- and Review of any transactions with, or correspondence with, the charity's solicitors. We also communicatlon the relevant laws and regulations and potential fraud risk to the engagement team and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that Ihe risk of not detecting a material misstatement due to fraud is 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 Ilmltations in the audit procedures described above and the further removed non-compliance Ih laws and regulations Is from events and transactlons reflected In the flnanclal statements, the less likely we are to become aware of it, As in all our audits, we address the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the trustees that represented a risk of material misstatement due to fraud. A further descripllon of our responsibllltles is available on the Financial Reporting Council's website at.. https'.11 www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. The extent to whlch our procedures are capable of detecting irregularitSes, including fraud, is detailed below. A further description of our responsibilities is available on the Financial Reporting Council's website at: http5:11 www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditor's report. Use of our report This report is made solely to the company's members, as a body. in accordance WTth section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company's members those matters we are requlred to slate to them in an auditor's report and for no other purpose. To the fullest extenl permitted by law, we do not accept or assume responsiblllty to anyone other than the company and the company's members as body. for our audit work, for this report, or for the opinions we have formed.
REVIVAL MOVEMENT ASSOCIATION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION Mr. Rlchard Mcclay (Senlor Statutory Audltor) for and on behalf of Mccreery Turklngton Stockman Ltd 28 May 2024 Chartered Accountants Statutory Audi 1 Lanyon Quay Belfast Co Antrim Northern Ireland BT13LG