European Christian Misslon Ireland Independent Auditorfs Report Year Ended 31 December 2022 Independent Auditorfs Report to the trustees of The European Christian Misslon Ireland Opinion We have audited the financial statements of The European Christian Mission Ireland (the 'charitable compan¢) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and notes to the financial statements, including 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 FirSancial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Prarticel. In our opinion the financial statements: give a true and fair view of the state of the charitable companrfs affairs as at 31 December 2021, and of 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 Prartice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for opinlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS {UKII and applicable law. Our responsibilities under those standard5 are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCS 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 ba515 for our opinion. Conclusions relatlng to going Concern In auditing the financial statements, we have concluded thatthe trustees, use of the going concern ba515 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 charitable company's 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 responsibilitie5 and the re5pon5ibilities 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 trustees, annual report, other than the financial Statements and our auditorfs 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 explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially incon5iStent with the financial statements 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 determine whether thi5 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 thi5 Other information, we are required to report that fatt. We have nothing to report in this regard. (Continued) Page 7
European Christlan Mi55ion Ireland Independent Auditorfs Report Year Ended 31 December 2022 Independent Auditorfs Report to the trustees of The European Christian Mission Ireland (contlnuedl Oplnion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustee5' report {incorporating the directors, report} for the financial year for which the financial statements are prepared is consistent with the financial statements; and the directors report included within the tru5tees' report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accountinE records have not been kept, or returns adequate for our audit have not been received from branches not visited by us,. or the financial statements are not in agreement with the accounting records and returns- or certain disclosures of directors, remuneration specified by law are not made- or we have not received all the information and explanations we require for our audit; or the trustees were not entitled to prepare the financial statements In accordance with the small companies, regime and take advantage of the small companies, exemption in preparing the directors, report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the trustees. responsibilities statement set out on page 5, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustee5 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 charitable companls ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accountin8 unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Page 8
European Christlan Mission Ireland Independent Auditorfs Report Year Ended 31 December 2022 Independent Auditorfs Report to the trustees of The European Chrlstlan Mission Ireland Icontinuedl Auditorfs responsibilities for the audit of the financlal statements 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 auditorfs 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 alway5 detect a material misstatement when it exists. Mi5Statements 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 decision5 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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Thi5 risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be le55 likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment. forgery, collusion. omission or misrepresentation. A further description of our responsibilities is availableon the Financial Reporting Council's website at: htt www.frc.or Our-work Audit Audit-and-355urance Standards-and- uidance Standards-and- uidance-for- auditors Auditor5-res onsibilities-for-audit Descri tion-of-auditors-res onsibilities-for-audit.as x. This description forms part of our auditorfs report. Use of our report This report 15 made solely to the charitable companws members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might State to the charitable company's members those matter5 we are required to State to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or 355ume responsibility to anyone other than the charitable ompany and the charitable companvs members as a body, for our audit work, for this report, or for the opinions we have formed. Barry Thompson (Senior Statutory Auditor) for and on behalf of BarryThomp50n and Company Chartered Accountant5 and Statutory Auditors 76-78 Church Street Portadown Co Armagh BT62 3EU 25 September 2023 Page 9