Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members ot Belfast Clty Mission Year ended 29 February 2024 Opinion We have audited the financial statements of Belfast City Mission {the 'charity'l for the year ended 29February2024 which comprise the statement ot financial activities lincluding income and expenditure account), statement of financial position, statement ol cash flows and the related notes, including a summary ol 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 Practice}. In our opinion Ihe financial statements- give a true and fair view of the state ol the charitls affairs as al 29 February 2024 and of its incoming resources and application of fesources, including ils 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 wilh the requirements of the Companies Act 2006 and the Charities Act {Northern Ireland) 2008. Basls tor oplnlon We conducted our audit in accordance wilh International Slandards on Auditing (UK} {ISAs IUKII and applicable law. Our responsibilities under those standards are further described in Ihe auditor's responsibilities for the audil of the financial statements section of our report. We are independent of the charity in accordance with the elhical requirements thal are relevant to our audil of the financial stalemenls in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that Ihe audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to golng concern In audiling the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial slatements is appropriate. Based on the work we have performed, we have not identified any malerial uncertainties relating to events or condilions that, individually or collectively, may cast significanl doubt on the charily's ability to continue as a going concern for a period of at least Imelve monlhs from when the financial slatements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect lo going concern are described in the relevant sections of this report. Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission (conlinued) Year ended 29 February 2024 Olher information The olher information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The truslees are responsible for the other informalion. Our opinion on the financial statements does not cover Ihe other information and, except to the extent otherwise explicitly stated in our report, we do not express any form 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 Ihe olher information is materially inconsistent with the linancial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. 11 we idenlify such material inconsistencies or apparent material misstalements, we are required to determine whether there is a material misstatement in the financial slatemenls or a malerial misstatement of the other information. If, based on the work we have performed, we conclude that Ihere 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 other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of Ihe audit: Ihe information given in Ihe trustees, report for the financial year for which the financial slatemenls are prepared is consistent with the linancial statements- and Ihe truslees, report has been prepared in accordance with applicable legal requirements. Malters on which we are required to report by exceptlon In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstalements in the Irustees, report. We have nothing to report in respect of the following matters in relalion to which the Companies Act 2006 and the Charities Act {Northern Ireland) 2008 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or relurns adequate for our audil have not been received from branches not visited by us., or Ihe financial statements are not in agreement with the accounting records and returns- or certain disclosures of trustees. remuneration specified by law are not made.. or we have not received all the inforfnalion and explanations we require for our audil. Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission (¢ontlnued) Year ended 29 February 2024 Responslbilities of trustees As explained more fully in the trustees, responsibilities slatement. the trustees (who are also the directors for the purposes ol company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and lor such internal control as the truslees determine is necessary to enable Ihe preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statemenls, the trustees are responsible for assessing the charity's abilily to continue as a going concern, disclosing, as applicable, matters relaled lo going concern and using the going concern basis of accounting unless Ihe trustees either intend to liquidate the charily or to cease operations, or have no realistic alternative but to do so. Belfast City Mission Company Llmited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission (contlnued) Year ended 29 February 2024 Auditor's responsibilities for the audit ol the financial statements Our objeclives are to obtain reasonable assurance aboul whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and lo issue an auditor's 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 IUKI will always detect a malerial misstalement 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 lo influence the economic decisions of users taken on the basis of these financial slatements. Irregularities, including fraud, are instances of non-compliance wilh laws and regulalions. We design procedures in line wilh our responsibililies, outlined above, to detect material misstatements in respect of irregularilies, including fraud. The extent lo which our procedures are capable of detecting irregularities, including fraud is delailed below: Our approach was as follows." We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity and determined that the most significant are those that relate to- the charitable status of the charity and its registration with 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 of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FFIS 1021 leflective 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 material misslatement in respect of fraud with the consideralion of.. the charily's own assessment of the risks thal irregularities may occur either because of fraud or error thal was approved by Ihe trustees- the results of our enquiries of management and the trustees about Iheir own identification and assessment of the risks of irregularities., any matters we identified having obtained and reviewed the charity's documentation of their policies and procedures relaling to: identifying, evaluating and complying with laws and regLtlations and whelher they were aware of any instances of non-compliance. delecling and responding to the risks of fraud and whether Ihey have knowledge of any actual, suspected or alleged fraud: the inlernal controls established to mitigate risks of fraud or non-compliance with laws and regulations. and the matters discussed among the audit engagement team regarding how and where fraud 10 Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission {contlnuedJ Year ended 29 February 2024 might occur in the financial statements and any potential indicators of fraud. Auditor's response and procedures to the risks identified Based on the results of our risk assessment we designed our audii procedures to identify non- compliance with such laws and regulations identified above. we considered the opportunities and incenlives that may exist within the charity for fraud and idenlified the greatest potential for fraud in Ihe areas of the controls covering the application ol funds 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 {UKI, we are also required to perform specific procedures to respond lo the risk of management override. we also obtained an understanding of the legal and regulatory framework that the Charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial slatements. The key laws and regulations we considered in this contexl included Nl Charity legislalion (including the regulator, The Charilies Commission for Northern Ireland) and Ihe Charity SORP. we made enquiries of management and those charged with governance and reviewed minutes of 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 transactions outside the normal course of transactions by noting anything that was unusual in nature or size and enquired about such transaction to gain an understanding ol their nature; based on the results of our risk assessment we designed our audit procedures to idenlify and to address material misslatemenls in relation to fraud and other irregularities. we reviewed the operation of the controls within the charity over expenditure in general and of the allocation of expenditure to the restricted funds and the segregation ol duties within those controls, together wilh substantive testing and analytical review and incorporating an element of unprediclability in the selection of the nature, timing and extent of audit procedures. we evaluated the seleclion and application of accounting policies by the charity, particularly those related to subjeclive measurements. that may be indicative ol fraudulent financial reporting. Belfast City Mission Company Limited by Guarantee Independent Auditor's Report to the Members of Belfast City Mission (¢ontlnuedJ Year ended 29 February 2024 A further description of our responsibilities lor the audit ol the financial stalemenls is localed on Ihe Financial Reporting Council's website al www.frc.org.ukjaudilorsresponsibilities. This descflption lorms part ol our audilor's report. Use of our report This report is made solely to the charily's members, as a body, in accordance wilh section 65 of the Charities Act (Northern Ireland) 2008. Our audit work has been undertaken so thal we might stale to the charitls members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest exteni permitted by law, we do not accepi or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or tor the opinions we have formed. Kieran Mccaughey FCCA (Senior Statutory Audilorl For and on behalf of Hill Vellacott Chartered accountants & statutory auditor 22 Great Victoria Slreet Belfasl BT2 7BA 29 Oclober 2024 12