The Bible Society in Northem Ireland
Independent Auditors. Report to the Members of The Bible Society in Northem Ireland
Opinion
We have audited the financial staternents of The Bible Society in Northem Ireland (the 'charity) for the year
ended 31 December 2023 which comprise the Ststement of Financial Activities, the Balance Sheet, the
Statement of Cash Flows and the related notes, including a summary of signifirAnt 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 statements:
give a true and fair view of the state of the charitys affairs as at 31 December 2023 and of ts incoming
resources and application of resources for the year then ended..
have been propedy 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 opinlon
We conducted our audit in accordance with Intemational 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 2re independent of thÈ charity in accordanc@ with thp. p.thic31
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 evideno we have obtsined is sufficient and
appropriate to provide a basis for our opinion.
Conclusions relatlng to going concern
In auditing the financial statements. we have concluded that the Trustees, use of the going con￿rn basis of
accounting in the preparation of the fsnancial statements is appropriate.
Based on the work we have perfomed. we have not identified any material uncertainties relats'ng to events or
conditions that, individually or collectively. may cast signfficant doubt on the charivs ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with resped to going concem are described in the
relevant sections of this report.
Other information
The other information comprises the infomiation included in the Annual Report other thari the financial
statements and our Audrtors, 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 information and.
except to the extent otherwise expliciily stated in our report. we do not express any form of assurance conclusion
thereon. Our responsibilty is to read the other information and. in doing so, consider whether the other
information is materially inconsistent with the financial statements or our knowledge obtained in the course of the
audit, or othe￿iSe 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 themsefves. If, based on the work we have perfonned. we conclude that there is a material
misstatement of this other infomiation, we are required to report that fad.
We have nothing to report in this regard.
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The Bible Society in Northem Ireland
Independent Auditors. Report to the Members of The Bible 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 {Northem Ireland) 2015 requires us to report to you rf. in our opinion:
the infomiation gwen 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 retums; or
we have not received all the infonnation and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Trustees. Responsibilrties Statement, the Trustees are responsible for the
preparation of the financial statements which give a true and fair Mew, 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 charivs ability 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 Itquidate the charty 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 (Northem 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 a￿VayS detect a material misstatement when rt exists. Misstatements can arise
from fraud or error and are considered material rf. 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 misststements in respect of irregularities,
including fraud. The exient to which our procedures a￿ capable of detecting i￿egular1ties, 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 ft)Ilowing areas- recognition of income and management override of controls.
We discussed these risks with client management. designed audit procedures to test revenue, tested a sample
of journals to confirm they were appropriate and reviewed areas of judgment for indicators of management bias
to address these risks.
A further description of our responsibilrties for the audit of the financial statements is located on the Financial
Reporting Council's website at: NwM.frc.o
.uklauditorsres
onsibilities. This description forms part of our
Auditors. Report.
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The Bible Society in Northern Ireland
Independent Auditors, Report to the Members of The Bible Society in Northem 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 (Northem Ireland) 2015. Our audit work has been undertaken so that we
might state to the societys members those matters we are required to state to them in an Auditors, Report and
for no other purpose. To the fullest exient 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 (Bl Ltd
Chartered Accountants & Statutory Audrtors
4th Floor
Glendinning House
6 Murray Street
Belfast
BT16DN
21 May 2024
ASM (B) Ltd are eligible to act aa auditors in tenns of Section 1212 of the Companies A¢t 2006.
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