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$h Flow Statemettt and notes to the
rinaT]cial stateTnents, ill¢luding a summary of 51giJLficant accounting policies. The fjnaneial r¢porting fromework that has been
applied in their preparation 15 applicable law and United Kingdom Accounting Standards. including Financial Reporting
Standard 102 The Financial Reporting Standard applicable in the UK and Rcpublic of IrelaDd {Unitcd Kingdom Generally
Accepted Accounting PraGtice)- (Charities SORP IFRSI 02)).
In our opinion the financial staiements..
give a tTue and fair view of the state of tbe Group's and Par¢nl Company's affairs as at 3 1¥ August 2020 and of the
Group's incoTMing re50urce5 and their application for the period then ended.
have been properly prepared it) a¢¢ordan¢e with United Kingdom Gencrally Accepted Accounting Practice., and
have been prepared in a¢¢ordance with the requirements of the Companies Act 2006.
Basis for oplnlon
We conducted our audit in a¢cordance with International Stsndards Auditing (UK) (ISAS (UKI) and applicable law. Our
r¢sponsibilities under those standards are fi￿ber described in the Auditor's responsibilities for the audit of the financial
statements Section of OUT Teport. We ale independertt of the Group and Parent Company ITL accordance with the ethical
rcquiTements that are relevant to our audit of the fmancial statements in the UK, including the FRC'S Ethical Standard, and
we have fulfilled our other ethtcal respottsibilities in accordanee with these r¢quirem¢nts. W¢ beli¢ve that the audit evidence
¢ have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relY4ting to going coneer
W¢ have nothing to report in respect of the following matteT5 in relalion to which the ISA5 (UK) wuire u5 to rq)ort to you
where..
the directors, use of the going ¢onc¢rn basis of a¢¢ounting in the preparation of the finan¢ial Statements 1$ 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 alr￿tOrS, 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 Pu￿0$¢ 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 estin￿t¢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(a￿lOry 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
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