Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission Year ended 28 February 2023 Opinion We have audited the financial statements of Belfast City Mission (the 'charity'l for the year ended 28 February2023 which comprise the statement of financial activities (including income and expendilure accounll, statement of financial position, statement ol 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 FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Praclicel- In our opinion the financial slatemenls.. give a true and fair view of the state of Ihe charily's affairs as al 28 February 2023 and ol its incoming resources and application of resources, including its income and expenditure, for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements of the Companies Acl 2006 and the Charilies Act {Northern Ireland) 2008. Basis for opinion We conducted our audil in accordance with International Standards on Audiling {UKI {ISAs IUKII and applicable law. Our responsibilities under those standards are further described in Ihe auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requiremenls that are relevant to our audit of the financial stalemenls in the UK, including ihe FRC'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 appropriale to Pfovide a basis lor our opinion. Conclusions relating io going concern In auditing the financial stalements, we have concluded Ihat 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 io 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 monlhs Irom when Ihe financial slalements are aulhorised for issue. Our responsibilities and the responsibililies ol the Iruslees with respect to going concern are described in Ihe relevant sections of this report.
Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission (continued) Year ended 28 February 2023 Other Inlormation The other information comprises the information included in Ihe annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except lo the extent olherwise explicitly stated in our report, we do not express any lorm of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misslalements, we are required to determine whether there is a malerial misslatemenl in the linancial statements or a material misstatement of the other information. If, based on Ihe work we have perlormed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on olher matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course ol Ihe audil.. the information given in the truslees, report for the financial year for which Ihe financial statements are prepared is consistent wilh Ihe financial statements,. and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light ol the knowledge and understanding of Ihe charity and ils environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities A¢1 (Northern Ireland) 2008 requires us lo report to you if, in our opinion.. adequate accounting records have not been kepi, or returns adequale for our audil have not been received from branches not visited by us- or the financial statements are not in agreemenl with the accounting records and returns,. or cerlain disclosures ol trustees, remuneration specified by law are nol rTiade,' or we have not received all the information and explanations we require for our audit.
Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission (continued) Year ended 28 February 2023 Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, Ihe trustees (who are also the directors for the purposes of company lawl are responsible for the preparation of the financial slatements and for being satisfied that they give a true and fair view, and for such inlernal control as Ihe trustees determine is necessary to enable the preparation of financial statements that are free from aterial misstatement, whether due to fraud or error. In preparing the financial statements, Ihe Irustees are responsible lor assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accoLJnling unless the trustees eilher intend to liquidate the charity or lo cease operations, or have no realislic alternative bul lo do so.
Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission (continued) Year ended 28 February 2023 Auditor's responsibilities for the audil of the financial statemenls Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatemcnl, whether due to fraud or error, and lo issue an auditor's report Ihat includes our opinion. Reasonable assurance is a high level of assurance, bul is nol a guarantee Ihat an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatemenls can arise from fraud or error and are considered malerial if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these tinancial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulalions. We design procedures in line wilh our responsibilities, outlined above, to detect rnaterial misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach was as follows." We obtained an understanding ol the legal and regulatory frameworks that are applicable to the charily and determined that the most signilicanl are Ihose that relate to.. the charitable status of the charity and its registration wilh The Charity Commission for Northern Ireland under the Charities Act (Northern Ireland) 2008., compliance with the Charities SORP IFRS 1021 (second edition October 20191 Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable to charities preparing Iheir accounts in accordance with Ihe Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. data protection laws (including UK General Dala Protection Regulation IGDPRII. Auditors approach to assessing the risks of material misstatement due to irregularities, including fraud We assessed the risks of malerial misslatement in respect of fraud wilh the consideration of.. the charity's own assessmenl ol the risks that irregularities may occur either because of fraud or error that was approved by the trustees., the results of our enquiries of management and Ihe trustees about their own identification and assessmenl ol the risks ol irregularities., any matlers we identified having obtained and reviewed the chariws documentation ol their policies and procedures relating to: identifying, evalualing and complying with laws and regulations and whether they were aware of any instances of non-compliance., detecting and responding to the risks of fraud and whether they have knowledge ol any actual, suspected or alleged fraud-, the internal controls established lo mitigate risks of fraud or non-compliance wilh laws and regulations- and the matters discussed among the audit engagement team regarding how and where Iraud
Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast Cily Mission (Gonlinuedj Year ended 28 February 2023 might occur in the financial statemenls and any polential indicators ol fraud. Auditors response and procedures to the risks identified Based on the results ol our risk assessment we designed our audit procedures to identify non- compliance with such laws and regulations identified above. we considered the opportunities and incentives thal may exist wilhin Ihe charity for fraud and identified the greatest potential for fraud in the areas of Ihe controls covering the application of lunds to the restricted purposes specified by the funders and in which management is required to exercise significant judgment, such as disclosure of adjusting items. In common with all audits under ISAS IUKI, we are also required to perform specific procedures lo respond to the risk of management override. we also obtained an understanding of the legal and regulatory framework thal Ihe Charity operates in, focusing on provisions of those laws and regulations that had a direct eflecl on the determination of material amounls and disclosures in the financia5 statements. The key laws and regulations we considered in this context included Nl Charity legislation (including the regulator, The Charities Commission for Northern Ireland) and the Charity SORP. we made enquiries of management and those charged with governance and reviewed minutes ol the Trustee's meetings and enquired about any communications with the charity regulator. Audit procedures designed to respond to the risks of fraud we considered the risk of fraud through Iransaclions outside the normal course of transaclions by noting anything thal was unusual in nature or size and enquired about such transaclion to gain an understanding of their nature. based on Ihe results ol our risk assessment we designed our audii procedures lo identify and to address material misslatements in relation to fraud and other irregularilies. we reviewed the operalion of the controls wilhin the charity over expenditure in general and of the allocation of expendilure to Ihe reslricled funds and Ihe segregation of duties within Ihose controls, together with substantive testing and analytical review and incorporating an elemenl ol unpredictability in the selection of Ihe nature, timing and extenl of audit procedures. we evaluated the selection and applicalion of accounting policies by the charity, particularly Ihose relaled to subjeclive measurements, that may be indicative of fraudulent financial reporting. 10
Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission (continued) Year ended 28 February 2023 A further description of our responsibilities lor the audit of the financial stalements is located on Ihe Financial Reporting Council's website at www.frc.org.uklaudilorsresponsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the charity's members, as a body, in accordance with section 65 of the Charities Act {Northern Ireland) 2008. Our audit work has been undertaken so that we might state lo the charity's members those matters we are required to slate lo Ihem in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assLJme responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed. Kieran Mccaughey FCCA (Senior Statutory Audilorl For and on behalf of Hill Vellacolt Chartered accounlanls & slatulory auditor 22 Great Victoria Street Belfast BT2 7BA 30 November 2023 11