Glenabbey Church
Independent Auditor's Report to the Members of Glenabbey Church
Oplnion
We liavL' audited the financial gtalements of Glenabbey Chlirch (the 'charity'J for thc ye<ir endcd 30 Jline 2023,
which comprise the Siatcment of Financial Activities, BalanLe Sheet. and Notes to the Fin41ncial Statements
inLliidingy a siimmary of signiftC<int accoiinling policies. The financial reporting framework that ha5 been applied
in thcir prcpc1ralion is Unilcd Kingdom Accoiinlin&' Standards, comprising Charities SORP FRS 102 'The
Financial Reporting Siaiidard applicable in the UK and Republic of Ireland, and applicable law (United
Kingdom Generally Acceptcd Accounliiig Practice).
In our opinion tlie financial Slalernents..
give a tru¢ and fair view of the stalc of the charity'g affairs as at 30 June 2023 and of its incoming resources,
and application of resources for the year then ended.,
have been Properly prcparcd in accordance with Unitcd Kingdorn Generally A¢¢epted Accoiinling Practice;
and
hav¢ been prcpared in accordanLe with the requircTnents of the Charities Act (Northern Ireland) 2008.
BA5is for oplnlon
Wc condiicled our audit in accordance with International Standard8 on Auditing (UK) (ISAg (UK)) and
applicable law. Oiir responsibilitie8 iindcr tho%e .%tandards are furtl)er described iii tl)e aiidilor responqibilitie% for
Ilie audit of the fin<incial statenienls 8¢ctioii of our report. We arc indcpendenl of the cliarity in accordance with
Ili¢ ¢tliical rcqiiircinents tlial are relevant lo oiir aiidil of the financial slal¢inenl.q in tl)c UK, including Ihc FRC,
ElliiLal Stai)diircl, and wo h¢iVL fulfilled i)ur (Iiher cihi¢dl resp()n%ibilili¢s 111 (ILL()rdunLL will) il)LSC rLquircincnl%.
Wc belicve Ilial th¢ aiidil evidcnce we liav¢ oblainLd is Slifficienl and appri)priale Ic) pr(Ivide a b<i4i% for oiir
opinion.
Concliislons relatlng to Rolng concern
In auditing the finan¢ial .£latcmcn18, we huvc con¢ludLd Ilial Il)c Irus1¢¢5 use of Ihe going concern basis of
aLcounlinbF jii Ihc prLpardli(In ofthe finanLial leincnl% i¥ dppropridtL'.
BasLd on Ilic work WL. hiivc pcrformed, we havc not identified any mi£ tcrial iincerlainlics rclaling lo evcnts or
conditions. Ihllt, individually or collectively. Inay cdsl Sib?Iliticant doubt on the charity'.￿ ability lo continue as, a
going concern for a period of al lea.¥t twelve ii)onths froni when the oriuinal financial qtatements were auihorised
for issue.
Oiir rL8P(Insibililic% Lind Ilie re8pon4ibililies of Ihc Inislcc8 Wlth respect to going conLern are dcscribed in the
r¢lcv¢iiil sections of Illi% rLp(Irl.
Other Information
The trLlStccs arc responsible foT the other infonnalion. The oihcr infornialion comprises the infonnalion included
in the annual report. other than the financial statenients and our auditor'8 report Ihereon. Our opinion on the
finMnLiiil 51ateiiienls does not cover the other infurination and, except to the ¢xl¢nt otherwise explicitly stated in
our report. w¢ do not cxpress any form of &ssiirancc conclusion th¢reon.
In LonncLlion willi olir alidil of Ilic financial slaleinenls. oiir rcsponsibilily iq to read Ihc oiher inform¢ilion and.
in doing so, considcr whether the other infomiation is Ini£ tcrially inconsistent with Ihc financial Statements oi.
Olir knowledge obtained in thc aiidit or oihcrwisc appcarg to be materially misstat¢d. If we identify siich matcrial
inconsistencie.8 or Ilpparent matcrial misslaternents, we are rcqiiircd to dctcrmine wlietlicr theTe is a matcrial
misstdtemenl in the financial statcmenls or a rnalerial misslalement of th¢ oth¢r infonnation. If, based on the
work we have perfonned, we conclude that ther¢ 18 a malcrial niisstatement of this oiher information, we are
required to report that fact.
We Iiave nuihing to report in thi5 regard.
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Gleniibbey Church
Independeilt Auditor'5 Report to the Members of Glenabbey Church (contiiiued)
Matters oji ivl)Icli we llre rcqiilrL'd to rcport by exeL'Ption
In tIIL' ligl)t of ()Iir knowlbd&FL 4iiid iinder%t&in(linLy (If Ilic cl)¢ifiiy and its Eiivironiiienl obtained in Ili¢ c()Iii'se of Ili¢
aiidit, we hiive not ideiititied lll<lterial InisstatcinLnts in Ihc Ti'ustec5' Rcport.
We have nothing lo repoi'l in i'espect of the following inallers Whe￿ Ilie Cliarities Act (Noriherii Ireland) 2JO8
requires us to report to you if, in our opinion..
adcquiilc accoui)lii)g i-ecords liave not beeii kept, or retiirns adLqiiate for oiir uiidit liavc not beBii r¢LcivLd
froiii branclies not vi%itLd by us; or
the tinancial 5taleni¢iils Itre i)ol iii aBI'eeii)ent with the accountingi records, aiid retui'iis,. or
LLrtain di8closiircs of Iruylecs reinuner81i()n .4pcLiticd by law iiol made,. or
wc IIEIVL not received all thc inform#tioi) and cxplanations w¢ i'equire fur Olir audit.
R¢spon5ibilitie5 of trustces
A% explJinL(I IiiorL flilly iii Ilic Siklt¢iiiciil of 'l'rLisIL'L%' RLSPOI)5ibililie% (SLI ()Iil on puge 6). 11)e Inisl¢c% ui'e
r¢5punsiblc for Ihc prepar<ltioii of Ilie fin(ITILial 8latci)ienls lind for bL'ing SÉ2ti5fie(I Ilidl tlicy giive a Irlie Kin(1 fiiir
vicw, und foi. siich inlci'i)Éil LoIili'ol the Iriislccs dLt¢riuii)c is nLLC.45ary lo Lnubli tlIL prepiirnti()n of fii)IinLiiII
slateinen15 Ihut are fi'co froin niql l¢rial iniss't£ltcincnl, wh¥thcr dug to fraiid (Ir ¥i'i'oi'.
In preparingr Ilie finKincial 8tal¢nients, Ilic li'ust¢Q5 arc respuiisible for asscssin&y tl)c cliarily's ability lo continuc 118
a goiiigy concern, disLlu8ingY. as dpplicuble. Inall¢r.% related to goiiig ¢oi)cci'i) and usii)&y IhL bFoiii&y Lon¥¢rn basis of
ccuiii)lin&tr iinlL5$ 111¢ IrLlStccs Lillicr ii)Iciid lo liciuidalc Ilie Lliurily or to CL(isc operalions, or Iiuve nu reulisliL
alternlllive bill lo d() s().
Auditor Respojislbllltlcs for thLi audlt uf thL finnncllll 8tatLI)Icnts
Our objcclives ure lu obtain rcasonable ttss111.ancc about whcihLI' thc tinkinviBI stlltcincnls lls o whole arc frec
from illatcrial Iiiisblatcinciit. wheihci. diic to friiud or Lrror, aiid to issue ali auditor's report that inLludcs uiir
opiiiion. Ilcasonable assiii.i111C¢ 1% & Iiigh l¥vel of a4sur&ii)ce, bul 1,5 1)ol a guui'uiitcL that un uiidil conduLlcd iii
accor(lance witli ISA5 (UK) will always dclect a inalLrial Ini%slalLinenl when il exi.81%. MisstatLiiienli ¢ai) uri4e
fi'ui)I fraud or ¢rroi' aiid or¢ cunsid¢i'ed ii)(Ilerial if, individiially or in tlie a&gTregyatL, Il)ey could rea4oiiably be
expccled to iiiflueiic¥ tlie ¢¢onoinic dc¢isioii% of uscrs takcn uii Ilie bu%is of IliLsL. financial 8lul¢iiieiils.
Tli¥ Lxlenl to wliilh our proc¢diircs ure Lapablc uf dLSt¢¢tingy irrcbyulcll'itics, inLliiding fruud 1% LILtuil¢d bclow..
Page il

Glenabbey Church
Independent Auditor's Report to the Mernbers of Glenabbey Church (continued)
We Lonsidered Ihc opportlinitics and inccntives that may exist within Ihc Charity for fraud and identified the
grcatesl potential for fraiid in relation to rcveniie r¢LOgTnition and payment of iL moiinls from the Charity. Ln
common with all aLidits under LSA5 (UKI, we arc also reqLiired to pcrform specific proccdures lo rcspond to thc
risk of m<illdigFement oVe￿ide.
We also obtained Lin understanding of the legal and regulatory framem'orks that the Charity operates in, focusing
on provisions of tliose law8 cind regulalioiis tl)at had a dir¢ct effect on the detern)inalion of material amounts and
di8closures in tl)e financial stateinents. The key laws and regulations we con8idcrcd in this contcxt included
Coinpanie% Act 2006. Charitieg Act {Nl) 2008 and guidance provided by the Charity Commi88ion for Northern
Ireland.
Iii ¢iddilion, we con8idcred provisions of relevant law4 and regulationq ihut do not have a direct effect on the
fitk<illciiil 8lalemL'nts bill compliAnce with which Inay be fiindamental lo the Charity's ability to Dperale or I
avoid a niaterial PLnalty.
Our procedures to respond to risks idcntified included the following..
reviewin&Y the findncial statement digclosiircs aiid l¢sling to supporting documcnlation to assess compliaiicc
with provision4 of relevant laws. dnd regYulalion8 described 415 having a direcl effect on the financial statements.
cnquiriiig uf Inanageincnl regardiiig actual and pDtLnlial liligalion and claiin4'
p¢rformingT analytical pro¢cdiires lo identify any unuqual or iinexpectcd relationships that may indicate risks of
ni¢ltcrial niiq8lalcnicnl di1¢ to fraud.,
rL'ddin&F ininiileq Df IneelinE4 of Ih08c charged with governance and reviewing regulatory corre%pondcnce with
t]ie Cliiirily Coiiiini48iun f<)r N(irtlicm Irel&in(I',
in addrc£8in&i Ilic risk of frclLid tliri)Ligyh i))anÉlgFLiiicnl override of conlrols we. tesled the appri)priatenes5 of
joiirnal entries and other <idjiigtiiienls; a.8.4es%ed wl)ctlicr the jii(Igei))enls iiiade in In42king <iccoiinling e.qliiiiat¢s
Ar¢ indiLLilivc of u putcnlial bias,. ¢VLiliiatCLI Ihc bLisin¢ss rationrfllc of any signifiL(Int Iransaclions. and where
P055ible obtained dircct confirnialion of bil lances indcpcndenily from the rclcvanl party.
We l¢180 coinmunicaled relevant identified laws <qnd regulation4 and polenli?£ I fraud ri4ks to all cngRgyement tcli m
nicinber4, and reinained alert lo any indiLation4 of fraiid or non-coinpliance with laws and rcgulalion4
tliroughout Ilie aiidit,
Bcc¢lll.4c of Ilic inlierenl 1i111ltalion￿ of an aiidil, Ihcrc is a ri%k Ilial wc will noi delecl all irregulnritics, including
tI)OSL leiiding? to a malcrial mi.qslalcnient in tlie financial 8laleinent8 or non-coiiipliance willi reguliltion. This risk
inLre&lse% Ihe iiiorc tl)al coiiipli&illLe willi il Idw or re&yLilaliuii i.¥ removed frorn tlic evenl8 &ind Iriinsaction.4
rLfleLled in Ihc financial stalciiiLnls. as we will bc less likLly lo becoiiie awarc of insl¢illLC% ()f non-c()Inplian¢e.
Tlic risk is als(I byrealLr regardingF irregLilariliLS OLLiirrin&F cliie l() fraiid rather tlian error. fraiid involves
inlcnlional conLC¢ilincnl, forgery, LoIILisioll, Di)ii5siDn or iiiisrcprcsentation.
A turiher description of our responsibilitics is available on the Financial Rcporting Coiincil'g website at..
www.trc.org.uklauditorsrespon%ibililies. Tl)is description forni4 part of our auditor'q reporl.
Use of our report
I'l)iq report is Ina(Ic solcly lo the cliarity Iru%l¢c%• ¢1% a body, in accordance with 8ecliaii 144 of Ilie Cliarilies ALI
201 I lind regiilations ii)ade undcr SLLti()n 154 ()f Iliat Act. Oiir aiidil work has been Lindcrtiiken so Ihal we might
state lo Ilie trLlStcLs tho4e inaltcrs we are reqiiired to stale to trustees in an aiidilor%' rLp()rt dnd for no oilier
piirpose. To Ihc fullest extent pcmiittcd by law, we do not accept or assiim¢ responsibility to anyone other than
the charity and its trustees as a body, for oiir audit work, for this rcport, or for the opinions we have forn]ed.
Page 9

Glenabbey Church
Independent Auditor's Ileport to the ML'inbers of Glciiabbey Churcl) (continued)
Bai.
For
eiiior Siatulory Audiioi.)
It. of Tll Millar & Cv. Statuloi'y Auditor
lid on bel
IRoa
Ballycla
Co Antrini
BT39 9RG
19 October 2023
'rB Millai. & Co is Lligrible for appointii)cnt as aiidilor of tlic cl)arily by virtuc of ils ¥ligibility for tippoinlinci)t ils
uiiditor of a ¢ompaiiy iindcr seknlion 121 ? of thc Compunies Act 20n6.
Page 10