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)
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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.
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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
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