ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accovntants
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CAUSEWAY COAST VINEYARD CHURCH
Opinion
We have audited the financial statements of Causeway Coast Vineyard Church {Ihe 'charily') for the year ended 31
December 2023 which comprise the statement of financial aclivilies, the balance sheet, the statement of cash flows
and the notes lo 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 Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
R8public of Ir81and (United Kingdom Generally Accepted Accounting Praclicel.
In our opinion, the financial slalemenls..
give a true and fair view of the state of the charitable company'5 affairs as at 31 December 2023 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 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 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
requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical
standard, and we have fulfilled our other ethical iesponsibililies in accordance with these reqLJirements. We believe
that the audit evidence we have obtained is sufficienl and appropriate lo provide a basis for our opinion.
Conclusion5 relating to going concern
In auditing the financial statements. wè have concluded Ihal the trustees, use of the going concern 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 doubl on the charity's ability lo continue as a going
concern for a period of al least twelve months from when the financial statements are aulhorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements
and our auditor's report thereon. The Irustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other InfO￿atIOn and we do not express any form
of assurance conclusion thereon.
Our responsibility is to read the other inforrnation and, in doing so, consider whether the other information 15
materially inconsistent with the financial slatements or our knowledge obtained in the course of the audit. or
othe￿iSe appears lo be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise lo a material misstatement in the financial
statements themselves. If, based on the work we have performed. we conclude that there is a material
mis5tatemenl of this other information, we are required to report that fact.
Vve have nothing lo report in this regard.

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CAUSEWAY COAST VINEYARD CHURCH
Matters on which we are required to report by exception
We have nothing lo report in respect of the following matter5 in relation lo which the Charities {Accounls and
Reports) Regulations 2015 require us to report to you if, in our opinion..
the information given in the financial statements is inconsistent in any rnaterial respect with the trustees,
report,. or
sufficient accounting records have not been kept., 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.
Responsibilities 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 slalements and for being
satisfied that 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 misslatement, whether due to fraud or
error. In preparing the financial slalemenls, the trustees are responsible for assessing the charity's abilily to
continue as a going concern, disclosing, as applicable, matters relaled to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but lo do so.
Auditoffs responsibilities for the audit of the financial Statements
We have been appointed as auditors under section 65 of the Charities Act (Northem Ireland) 2008 and report in
accordance wilh the Act and relevant regulations made or having effect thereunder.
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misstalemenl, whether due to fraud or error, and to issue an auditols report that includes our opinion.
Reasonable assurance is a high level of assurance but is nol a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misslatemenl when it exists. Misstalemenls can arise from fraud or
error and are considered material rf, individually or in the aggregate, they could reasonably be expected lo influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedure5 are capable of detecting irregularities, including fraud, is detailed below.
Our approach to identifying and assessing Ihe risks of material misstatement in respect of irregularitie5 including
fraud and non-compliance with laws and regulations. wa5 as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competence,
apabilities and skills to identify or recognise non-compliance with laws & regulations.,
we identified the laws and regulations applicable lo the charity through discussions with trustees and other
management. and from our commercial knowledge and experience of the sector.,
we focused on specific laws and regulation5 which we considered may have a direct material effect on the
financial statements or the operations of the company, including the Companies Act 2006. taxation
legislation and data proleGlion, anlibribery, employment. ènvironmental and health and safety legislalion.,
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal corresponden￿.
identified laws and regulations were communicated within the audit team regularly and the team remained
alert to instances of non-compliance throughout the audit.

ids.
CAUSEWAY COAST VINEYARD CHURCH
chartered accountants
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CAUSEWAY COAST VINEYARD CHURCH
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an
understanding of how fraud might occur, by..
making enquiries of management as to where they considered there was susceptibilily to fraud, their
knowledge of actual, suspected and alleged fraud.,
considering the internal controls in place to miligale risks of fraud and non-compliance with laws and
regulations-, and
performing analytical procedures lo identify any unusual or unexpected relationships;
reviewing journal entries to identify unusual transactions.,
assessing whether judgements and assumptions made in determining the accounting estimates were
indicative of potential bias.,
investigating the rationale behind any significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, bul were not limited lo..
agreeing financial statements disclosures to underlying supporting documentation.,
reading the minutes of meetings of those board of truslees..
enquiring of management a5 to actual and potential litigation and claims..
reviewing legal correspondence.
There are inherent limitations in our audit procedures described above. The more removed laws and regulations are
from financial Iransaclions, the les5 likely il is that we would become aware of non-compliance. Auditing standards
also limit the audit procedure5 required lo identify non-compliance with laws and regulations lo enquiry of the
trustees and other management and the inspeclion of regulatory and legal correspondence, if any.
Matersal misstatements that arise due to fraud can be harder to delecl than those that arise from error as they may
involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11
www.fr¢.org.uklaudilorsresponsibililies. This description forms part of our auditovs 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 mallers we are required to slate to them in an auditors, report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than the charity
and the charity s tiustees as a body. for our audit work, for this report, or for the opinions we have formed.
Alison Wallace
IDS Chartered Accountsnts LLP
ststutory Auditor
23125 Queen Street
COLERAINE
Co Londondery
BT52 1BG
3 September 2024
IDS Chartered Accountants LLP is eligible for appointmenl as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under section 1212 ofthe Companies Act 2006.
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