The Bible Society in Northern Ireland
Independent Auditors, Report to the Members of The Bible Society In Northern Ireland
Opinion
We have audited the financial statements of The Bible Society in Northern Ireland (the 'charity') for the year
ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the
Statement of Cash Flows and the related notes. 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 Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial ststements..
give a true and fair view of the state of the charity's affairs as at 31 December 2022 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 Auditors, 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 to our audit of the financial statements in the United Kingdom, including the
Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have Concluded that 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 doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are auth0ri5ed for issue.
Our responsibilities and the responsibiltties 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 Auditors, Report thereon. The Trustees are responsible for the other information contained
within the Annual Report. Our opinion on the financial statements does not cover the other infonnation and,
except to the extent othemise explicitly stated in our report, we do not express any fom of assurance conclusion
thereon. Our responsibility is to read the other infomiation and. in doing so, consider whether the other
information is materially inconsistent with the financial ststements or our knowledge obtained in the course of the
audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent
material misstatements, we are required to detennine whether this gives rise to a material misstatement in the
financial statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other infomiation, we are required to report that fact.
We have nothing to report in this regard.
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The Bible Society in Northern Ireland
Independent Auditors. Report to the Members of The Blble Society in Northern Ireland (continued)
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports)
Regulations (Northern Ireland) 2015 requires us to report to you rf, in our opinion=
the information given in the Trustees, Report is inconsistent in any material respect with the financial
statements., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records and returns- or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Trustees, Responsibilities Statement, the Trustees are responsible for the
preparation of the financial statements which 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
misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charity's abilty to continue
as a going concern, disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no
realistic alternative but to do so.
Auditors. responsibilities for the audit of the financial statements
We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report
in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement. whether due to fraud or error, and to issue an Auditors, Report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS {UK) will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements,
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities,
including fraud. The exient to which our procedures are capable of detecting irregularities, including fraud is
detailed below:
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the
greatest potential for fraud in the following areas.. timing of recognition of income and p05ting of unusual journals
including complex transactions. We discussed these risks with client management, designed audit procedures to
test the timing of revenue, tested a sample of journals to confirm they were approprtate and reviewed areas of
judgment for indicators of management bias to address these risks.
A further description of our responsibilities for the audit of the financial ststement5 is located on the Financial
Reporting Council's website at: www.frc.or
.uklauditorsres
onsibilities. This description forms part of our
Auditors, Report.
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The Blble Society in Northern Ireland
Independent Auditors, Report to the Members of The Bible Society in Northern Ireland (continued)
Use of our report
This report is made solely to the charivs shareholders, 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 socievs members those matters we are required to state 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 to anyone
other than the society and its members, as a body. for our audit work. for this report. or for the opinions we have
formed.
ASM IB) Ltd
Chartered Accountants & Statutory Auditors
4th Floor
Glendinning House
6 Murray Street
Belfast
BT16DN
Date:
ASM (B) Ltd are eligible to act as auditors in temis of section 1212 of the Companies Act 2006.
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