LYDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF GRF.F.N PASTURES, THE PEOPLE'S CHURCH AYJ D SUBSIDIARY COMPANIES OplDlon W¢ have audited the financial statements of Green Paswres. The People's Church for the period fron) I" May 2019 to 31 August 2020. which comprise the Statement ofFinancial A¢livities. Balance Sheet, C8$h Flow Statemettt and notes to the rinaT]cial stateTnents, ill¢luding a summary of 51giJLficant accounting policies. The fjnaneial r¢porting fromework that has been applied in their preparation 15 applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Rcpublic of IrelaDd {Unitcd Kingdom Generally Accepted Accounting PraGtice)- (Charities SORP IFRSI 02)). In our opinion the financial staiements.. give a tTue and fair view of the state of tbe Group's and Par¢nl Company's affairs as at 3 1¥ August 2020 and of the Group's incoTMing re50urce5 and their application for the period then ended. have been properly prepared it) a¢¢ordan¢e with United Kingdom Gencrally Accepted Accounting Practice., and have been prepared in a¢¢ordance with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in a¢cordance with International Stsndards Auditing (UK) (ISAS (UKI) and applicable law. Our r¢sponsibilities under those standards are fiber described in the Auditor's responsibilities for the audit of the financial statements Section of OUT Teport. We ale independertt of the Group and Parent Company ITL accordance with the ethical rcquiTements that are relevant to our audit of the fmancial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethtcal respottsibilities in accordanee with these r¢quirem¢nts. W¢ beli¢ve that the audit evidence ¢ have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relY4ting to going coneer W¢ have nothing to report in respect of the following matteT5 in relalion to which the ISA5 (UK) wuire u5 to rq)ort to you where.. the directors, use of the going ¢onc¢rn basis of a¢¢ounting in the preparation of the finan¢ial Statements 1$ ttot appropriat¢,' or th¢ directors have not disclosed in the flnancial statements any identified material uncertainties that may cast significant doubt about the Group's or Parent Company's ability to continue to adopt th¢ going concern basis of accounting for a peiiod of least twelv¢ monihs from the date wb¢n the financial statements are authorised for issue. Other Informatlon The diiectors are responsibl¢ for the other inforniation. The other infom)ation Comprises the it)forniation ll)clllded in the annual report, otbcr than the f]nancial statements and our auditor's report thereon. Our OPiDion on the financial ststements does not cover the other snfomtstion and, except to the extent otheTwÈse explicitly stated in our report. we do t)ot express any form of assurance ¢otJ¢lusion th¢reon. In ¢omie¢tion with our audit of the flnancial statements, our re$ponsibility 1$ to read the other it)fomiation anl in doing so, Consider whether the other information is materially incon515tent th the financial ststements or our knowledge obtained in the audit or otherwise app¢ar5 to be Tnatetially misstated. If we identify such ]naterial inconsistencies or apparent maierial mis5tatem¢nts. wt are requir to deiemiine whether there is a material m555tat¢ment in the financial statements or a maierial nii5Statement of the other inforniation. If, based on the work we have perfom)ed, we ¢on¢lude that ther¢ 1$ a material misst#temenl of this other infornmtion, we are required to report that fa¢t. We have nothing to report in this tegaTd.
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF GREEN PASTURES, THE PEOPLE'S CHIJRCH AND SUBSIDIARY COMPANIES (¢oMrfn#e4) OpiDion5 on other m*tt¢rs prescribed by the CoJDPAnie5 Act 2006 In oui opjnion, bas¢d on tbe work und¢rtaken in the course of the audit.. the infornlation given in the DirectOTS' report (in¢oTporaii#g the sirztegic report} for the financial peri(yl forwhich the financial siatements are prepared is ¢onsisi¢ni th ihe finat)cial statements. and the Threctors, report has been prepared ID acxordancx with applicable legal requirements. Matters on whl¢b we are required to report by exceptio Jn the light of the knowl¢dg¢ and understanding of th¢ Group and the Parent Company and its environment obtained in the Course of the audit, we have not identified material mis5talemellt5 in the directors. repon. We have noihing to report in re5pe¢t of the following matters in relation to which the Companies Aet 2(6 requir&s us to report to you if, in our opinion.. adequate accounting records have not been kept by the Parent Ctsmpany. or returns adequate for our audit have nol been receiv fiom brdnches not visited by u5,. or the Parent Company financial stateTnent5 are not in agrcement with the a¢eounting records and returns. or certait) disclosure5 of DLTtctors' remut)¢ration sp¢¢ifJ¢d by law are not made. or we bave not received all the infornhation and explanations we require for our audit. Respon$ibillties of directors As explained more fully in the alrtOrS, re5ponsibilitleS 5tattment (Set out on pages 2 to 71, the dir¢cior5 (who are also the trnstee5 of the charitable company) are responsible for the preparation of the fJttat)cial statements and for being satisfied that they give a ttue and fair view, and foT such int¢rnal control as the directors detenlline 15 necessary to enabl¢ the preparation of fiTJancial statwnents that are free from mot¢rial misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the Group's and the Parent Company'5 abilily io ¢ontinue &8 a going Gon¢em, dis¢losin8, as applicable, matter5 related tts going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or Par¢ni Company or to cease operations, or have no realistic altemathve but to do so. Auditor's rnsp&nsRbilitie5 for the audit of the financial statements Our objetttves are to obtsin reasollable assurance about whether the [cIal stat¢entS as a whole are free frorn TnateTial n)isstatemcnt, whether due lo fraud or ¢rror, and to Issue an auditor's report that includes our opinion. Reasonable a5suran¢e is a high level of assuratjce, but is not a guarantee that an audit conducted in a¢¢ordance with ISAS (UK) will always detect material misstatement when it exists. Misstatements Can arise from fraud or error and are considered material if, individually or in the aggr¢gat¢, they couldreasoll3blyb¢ expe¢ted to influence the econornic decisions of us¢rs t2k¢n on the basis of these financial ststements. As part of an audit in accordance with ISAS IUK), we excrcise professional judweni and maintain pn)fessional scepticism throughout the audit. We also: Identify aJd assess the risks of material Ellisstatement of the finaDcial statements. wheiher due to fraud or em>r, desigtl and perform audit procedures respot)sive to those risks, 2nd obtsin audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher that) for ot)e resulting from ernir. as fraud rnay involve collusion, forgery, intentional omissions, mi5repre5eniations, or the override of internal control. Obtsin an und¢rstsndin8 of internal control relevant to the audit in order to design audit pro¢¢dwes that are appmpriate in the circumstances, but not for the Pu0$¢ of expr¢ssin8 an opirtion on the effwtiveness of the Gioup's internal control.
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF GREEIY PASTURF.S, THF. PF.OPLE'S CHURCH AND SUBSIDIARY COMPANIES (¢ontiMued) Auditor's re$ponsibilitles for the audit of tbe financi $t8tements (conlinued) Evaluate the appropriateness of accounting policies used andthe r¢asonablenes5 of accouDting estint¢S alldrelated di5G105ure5 made by the diitcltsrs. Conclude on the appropriateness of the directors. use of the going ¢on¢ern b8sis of ac¢owiting and, based on th¢ audit evidence obtained, whether a material uncertainty exisis related to events or condstions that may c&8t significant dollbt on the Group's or thc Parent Company's abiliry to continue as a going eoncern. If wt conclude that a material uncertainty exssts. we are required to draw attention in our auditor's fq)ort to the related disclosures in the finan¢ial Statements or, if such disclosures are inadequate, to modify opinion. Our conclusions are based on the oudit evidence obtsined up tt) the dat¢ of our auditor's repott. However, tUre ¢vents or conditions may cause the Group or Parent Company to cea5¢ to continue as a going concern. Evaluate the overall pre5entatioll. structure and content of the financial stat¢n]¢nts. including the disc105ures. and whether the flnancial statem¢nts r¢pT¢sent th¢ undeTlying transactions and events in a TnanneT that achiev¢s fair presentation. Obtsin sufficient appropriate alldil tvidence regarding the financial irtformatiot) of th¢ ¢nlities orbusiness activities within the group to express an opinion ots the con501idated financial statements. We ¢ iesponsible for tbe th'rection. supervision and perfoNJ]anGe of the group audit. We remain solely responsible for our audit opinton. We conjrnunicate with those charged wilh governance regardillg, among oth¢r matters, the plaDned scope and timing of the audit and sigllificaDt audit findings, including any 5igllificani deficienci¢s in int¢rnal controlthat we identify during our eudit. Peter Stevenson {SenioF s(alOry Auditor) For and on behalf of.. St¢venson and Wilsorl Chartered Accountants. Statutory AudL'toI 22- 30 Broadway Avenue Ballymena BT43 7AA 22nd April 2021 10