Company Registration Number N1055693 Charity Registration Number NIC101271 Belfast Central Mission (A company limited by guarantee) Annual Report and Financial Statements for the year ended 31 December 2022 Belfast Central Mission (A compan). limited by guarantee) Annual report and financial statements for the j'ear ended 31 December 2022 Contents Page Truslees, annual report {incorporating the strategic report} Independenl auditor's report 15 statement of financial activities (incorporating the income and expenditure account) 18 Balance sheet 19 Slatament of Cash Flows 20 Notes to the financial statements 21 Belfast Central Mission (A company limited by guarantee) hd MOORE Independent auditor's report to the mcmber&i of Belfast Central Mission for the year ended 31 December 2022 Opinion We have audited the financial statements of Belfast Central Mission (the 'charitable Company,) for the year ended 31 Decernber 2022 which compris8 the statement of financial aclivilies. the balarbce sheet, the statement of cash flows and the related notes to the financial statements, including a summary of signifiGant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Slandard 102 The Financial Reporting Standard applicable in the UK and Republic of Ir8land (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements= give a true and fair view of the state of the charitable company's affairs as at 31 December 2022 and of its incoming resources and application of resources, for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies A￿ 2006. Basis for opinion We conducted our audit in accordance with Inlemational Standards on Auditing (UK) {ISAs {UK)l and applicable law. Our responsibilities under those standards are fijrther described in th6 Auditorfs r8sponsibilities for the audit of the accounts section of our report. We are independent of the charitable company in accordance with thé ethical requirem8nts that are relevant to our audit of the accounts in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance wlth thes8 requirements. W8 believe that the audlt evidence we have obtained 18 sufficient and appropriate to provide a basi$ for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern b85is of accounting In the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainlies relating to events or conditions that, individually or collectively, may cast significant doubl on the charitable company'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 responsibilities and the responslbilities of the truste6s with r88pect to going concern are described in the relevant section8 of this report. Other information The trustees are responslble for the olher infonnalion. The other information comprises the infomation 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 we do not express any form of assurance conclusion thereon. In connection with our audit of the financial ststemenls, our responsibility is lo 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 othemise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material 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 this other information, we are required to report that faGt. W8 have nothing to report in this regard. Matters on which we are required to report by exception We have nothing lo report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion= the information given in Ihe financial statements is inconsistent in any material respect with the Directors, report., or sufficient accounting records have not been kept.. or the financial statements are not in agieemenl with the accounting records. or we have not received all the information and explanations we require for our audit. Responsibilities of Trustees As explained more fully in the statement of tnjsteés, responsibilities, the trust8e8 are responsib18 for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal controls as the trustees detemine is necessary lo enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 15 Belfast Central Mission (A companv limited by guarantee) ha MOORE Independent auditor's report to the members of Belfast Central Mission for the year ended 31 December 2022 In preparing the financial statements. the trustee5 are responsible for assassing the charitable company s ability to contsnue as a going concern: disclosing.. as applicable, matters related to going concern and using the 90ing concern basis of accounting unless the trustees either intend to liquidate the charitable Gompany or to cease operations. or have no realistic alternative bul to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as auditors under section 144 of the Charities Act 2011 and report in accordance wilh the Act and relevant regulations made or having effect Ihereunder. Our objectsves 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 auditors report that includes our opinion. Reasonable assurance is a high level of a55urance. but is not a guarantee that an audit conducted in accordance with ISAS {UK} will always detect a material misstatemenl when it exists. Misstatements can ar15e from fraud or error and are considered material if, individually or in the aggregate: tliey 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 règulations. We dasign procedures in line with our responsibilities, outlined above. lo detect material misstatements in respect of irregularities, including fraud. The extent lo which our procedures are capablè of det8cling irregularities, including fraud is detailed below. Explanation a8 to what extent thè audlt was consldered capable of dètecting irregularitles, Including fraud The objectives of our audit in respect of fr8ud, are.. lo identify and assess the risks of rnaterial misstatement of Ihe financial statements due to fraud.. lo obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to Ih05e assessed risks., and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company. Our approach was as follows.. We obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, the Charities Act 2008. Ihe Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council We obtained an understanding of how the charitable company complies with these requirem8nts by discussions with management and those charged wilh governanc8. We assessed the risk of material misstatement of the finan.cial statements: including the risk of malerlal misstatement due to fraud and how it mighl occur. by holding discusSlDns with management and Ih05e charged with governance. We inquired of management and those charged with governance as to any known instances ol non-compliance or suspected non-compliance with laws and regulations. Based on this understanding, we designed specific appropriate audit procedures lo identify instances of non- compliance ivith lavis and regulations. This included making enquiries of rnanagement and those charged with governance and obtaining additional corroboralive evidence as required. As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misslatement of the financial statements, Ivhether due to fraud or error, design and perform audit procedures responsive to those risks. and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not delecling a material misstatement resulting from fraud is higher than for one resulting from error: as fraud may involve collusion: forgery, intentional omissions isrepres8ntalion5, or the override of internal control. Obtain an understanding of inlernal control relevant lo the audit in order lo design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effecliveness of the charitable company's internal control. Evaluate the appropriateness of acGounting policies used and the reasonableness of accounting estimales and related disclosures made by the trustees. 16 Belfast Central Mission (A company lirnited by guarantee) hd MOORE Independent auditor's report to the members of Belfast Central Mission for the year ended 31 December 2022 Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained. wheth8r a matérial uncertainty exists related to events or conditions thal may cast significant doubt on the charitable company's abilily to continue as a going concern. If we conclude that a material uncertainly exists, we a￿ required to draw attention in our auditorfs report to the r81ated disc105ures in the financial statem&nls or, if such disclosures are inadequate, to m¢)dify our opinion. Our conclusions are based on the audit évidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charitable company to cease to continue as a going concem. Evaluate the overall presentats-on, structure and content of the finanaal statements, including the disclosures. and whether the financlal statements r8present the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with govemance regarding. among other matters, the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in intemal control that we identify during our audit. A further description of our responsibilrties for the audit of the financial statements is located on the Financial Reporting Council's website at-. c.or kjaudi onsi ies. This description forms part of our auditorfs report. Use of our report This report Is made solely to thè ¢harftable company's members, as a body. in accordance wllh Chaptèr 3 of Part 16 of the Companies Act 2006. Our audit work h88 be@n undertaken so that we might state to the company's members those matters we are required to stale lo them in an auditor's report and foi no other purpose. To the fullest exlenl pemiitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable companys members as a body, for our audit work. forthis report, or for the opinions we have formed. Dr Rosemary Peters Gal agher 08E FCA Chartered Accountants Statutory Auditor 4th Floor Donegall House 7 Donegall Squar8 North Belfast BT15GB 28 Septémber 2023 Moore (Nl) LLP is eligible for appointment as auditor of the charitable company by virtue of 115 eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006 17