INDEPENDENT AUDITOR'S REPORT to the Members of The Emmanuel Church Lurgan Trust IA company limiled by guaTrntee. not having o shaffj capital) Report on the audtt of the Ilnancial statements Opinion We have audited the ¢harity finana81 statements of The Emmanuel Church Lurgan Trust I'the charity'l for the financial year ended 31 December 2024 which comprise the Stslemenl of Financial Activities lincorporatsng an Income and Expenditure Accounll. the Balance Sheet. the Statement of Cash Flows and notes lo the finan¢ial stalemenls, including the summary of s￿nIficant accounting policies set out in note 2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Stsndards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland" applying Section 1A of that Standard and Accounting and Reporting by charit￿: Stalgment of Recommended Pracb'ce appli¢able lo charities preparing their accounts in accordance with FRS 102. In our opinion. when reporting in accordance with a fair presentation framewoth the financial statements.- give a true and fair view of the state of the charity's affairs as al 31 De￿rn￿er 2024 and of its deficit for tho financial year then ended., havg been properly prepared In accordance wrth United Kingdom Generally Aceèpted Accounting Practice,. and have been prepared in 8c¢ordance with the requirements of the Companies Act 2006 and the Charities Act {Noth8rn Ireland) 2008. Ba$1$ for oplnlon We conducted our 8udil in accordance with Inlemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are ftjrther described in the Audilorfs Tesponsibililies for the audit of the financial slalements section of our report. Wg are indgpendenl of the tharrty in accordance with ethical requirements that are relevant lo our audit of the finanaal slalements in the UK, induding the FRC'S Ethical Standard, and we hav8 fulfilled our other ethical responsibilit￿5 in accordance with these requirements. We believe that the audit eviden¢0 we have obtained is SuffiC￿nI and appropriate to provKle a basis for our opinion. Concluslons relatlng to golng Concem In auditing the financial slalements. we ha¥e conclLvJed that the trustees. use of tha going concern basis of accounting in the preparation of the financial ststgments is appropriate. Based on the work we have perfo￿ned. we have not identified any material uncertainties relating lo events or conditions that. individually or colLgclively. may cast S￿nificant doubl on the charity'5 ability lo continue as a golng concorn for a p8ri0(J of al least h¥elve months from the date when the financial statements are aulhorised for issue. Our responsibilities and the r85wnsibilEts$ of tho trust￿ wth respo¢t to going con¢em 8ffj described in the rnlevanl se¢tion$ of this ￿POrt. Other Inforniatlon The other information comprises th• infomiation indud•d in th• annual report other than th6 financial slatsments and our Audilorfs Report Ihereon. The trustees are responsible for the other infomialion contained within the annual report. Oui opinion on the financial slalements does not cover the other infomalion and, except lo Ihg *xl$nl otherwise explicitly stated in our report. we do not expm5 any fomi of assurance condusion the￿on. Our respon$ibility is to ff•ad the other infomiation and. in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtaine(l in the course of the audit, or otherwise appears lo be materially misstated. If we Klenb'fy such material incon5i51gncies or appar8nl material misslalements, we are required to detemine whether this gives rise to a materi81 misslatemenl in the financial statements themselves. If, based on the work we have perfomed, we conclude that there is a material misslalement of this other infomiation. we are required lo report that fact. We have nothing lo report in this regard. Oplnion on othèr mattor prascrlb8d by the Companles Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the infofmation given in the Trustees. Annual Report for the financial year for which the financial statements are prepared is consislenl with the financol slalernents., and the Trustees. Annual Report has be8n prepared in accordance with applicablè legal requiraments. 17 INDEPENDENT AUDITOR'S REPORT to the Members of The Emmanuel Church Lurgan Trust IA company limited by guarantee, not having a share capital) Matters on which we arg required to rgport by gxcgption In the light of our knowledge and understsnding of the charity and its enviTonm8nt obtained in the course of the audit. we have not identified material misstslements in the Trustees, Annual Report. Wg have nothing lo report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequate aeeounting records have not been kept,- or the financial statements a￿ not in ag￿ement with the acLounting records and relums.. or certain disclosures of Iruslees, remuneration specffied by law are not made, or the Iruslees were not enliued lo prepare the financial statements in accordance with the small companies regime and lake advantage of the $mall eompanie$' exemption in p￿paring the Trustees. Annual ReporL Rosponsibilities of trustees lor the financial statements As explained more fully in the Statement of TnAStees' Responsibilities sel out on page 7, the Irltstees are responsible for the preparation of the financial 51alements and for being salisfied that they give a true and fair vjew. and for such internal control as they determine is necessary to enable the preparation of finan¢ial Statements that are free from material mis51atemenl, whether due lo fraud or error. In preparing the financial statemanls. th8 trustees are responsiblè for 4$5e5sing the charity's ability lo continue a5 a going concem, dtsclosing, as applicable, matters related lo going concem and using the going wn¢ern ba$1$ of accounting unless management either intends to INuidale the chanty or to G88se operations. or has no realistic 81ternallve but lo do $0. Audltofs responslbillties for the audit of the financial statements Our obje¢lives ar8 to obtain reasonable a$suran¢e about whether the financial statements as a whole are free from material misslalement, whelhgr due to fraud or error, and lo Issug an Audilorfs Report that includes our opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that an audit conducted in a¢cordan¢e with ISAS IUKI will a￿ayS detect a material misslatemenl when it exists. Misstalemenls can arise from fraud or error and a￿ Considered material if, individually or in the aggregate. they could reasonably be expected to influence the economic de￿810n8 of users taken on the basis of these financial statements. Irr8gularili8s, including fraud, are instances of non