European Christian Mission Ireland Independent Auditor's Report to the Members of European Christian Mission Ireland Opinion We have audited the financial statements of European Christian Mission Ireland (the 'charity') for th¢ year ended 31 December 2023, which comprise the Statement of Financial Activities. Balance Sheet, Statement of Cash Floivs. and Notes to the Finonciai Statements. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting SLdArds, comprising Charit1¢5 SORP - FRS 102 The Financial Reporting Stsndard applicable in the UK and Republic of Ireland, aud applicable law (Unitsd Kingdom Generally Accepted Accounting Practice). In our opinion th¢ financial statements: give a true and fair view of the state of the charity's affairs as at 31 December 2023 and of its incoming resources and application of resources. including its income and expenditur¢, for the year then ended- have been properly prepar¢d in accoTdanc¢ with United Kingdom Generally Acceptrd Accounting Practice- and have been prepared in a¢cordance with the requirements of the Companies Act 2006. Basis for opinion W¢ conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and appliable law. Our responsibilitics under those standards are further dcscribed in the auditor rcsponsibilities for the audit of the financial sta*ments section of our report. We are independent of the ¢haTity in accordance with the cthical requirements that are relevant to our audit of the financkal statements in thc UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requircments. We believe that the audit evidence we hav¢ obtained is Su]cIent and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial stat¢m¢nts. we have concluded that the truyt¢es use of the going concern basis of accounting in the preparation of thc financial statements is appropriate. Based on the work we have perforniel we bave not identified any Materi uncertainties relating to events or Conditions that, individually or collectively, may cast significant doubt on the charity's ability to Continue as a going ¢on¢ern for a period of at least twelve months from when the original fancIal statements were authorised for issue. Our responsibilities and the responsibilities of the tnceS with respect to going concern are described in the relevant se¢tions of this report. Other information The trusEes are responsible for the other infomjation. The otber infornlation comprises the information in¢luded in thc annual reporL other than the fmancial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other infomiation and, except to the extent othcrwise explicitly stated in our report, we do not express any fonn of assurance ¢on¢lusion thereon. In connection with our audit of the financial 5tatement& our responsibility is to read the other inforniation and, in doing so, consid¢r ivheiher the other information is materially inconsistent with the financial stalements or our knowledge obtained in the audit or oth¢nvise appears to be materially misstated. If w¢ identify such material inconsistencies or apparent material misstatements. w¢ are required to detemiine wh¢th¢r there is a materia] misstatement in the f]nancia] statements or a material misstatement of the other inforrllation. If, based on the work we have perfOnne we conclude that there is a material misstatement of this other inforn]ation. we are requircd to report that fact. Page 7
European Christian Mission Ireland Independent Auditor's Report to the Members of European Christian Mission Ireland We have nothing to report in this regard. Opinion on other matter prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the inforniation given in the Tnte¢s, Report for the finan¢ial year for which the financia] statements are prepared is consist1 with the financial statementy and the Trustees, Report has been prepared in a¢¢oTdance with &pplicable legal requirements. M#tters OD which we are required to report by exception In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audiL wc have not identified material misstatements in the Tnjstees, Report. We have nothing to report in respect of the following matters wherc the Companies A¢t 2006 requires us to report to you if, in our opinion: adequate accounting records have not becn kept. or returns adequate for our audit have not been received from branches not Vislted by us. or the financial statements ar¢ 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 rcceived all the infomiation and cxplanations we require for our audiL Responsibilities of trustees As explained morc fully in the Stat¢m¢nt of ttvstees, responsibilities (set out on page 5). the trustees are responsible for the preparation of thc financia] statements and for being satisfied that they give a trne 8lld fair view, and for such intemal control as the InS deterniine is necessary to enable the preparation of fmancial statetncnts that are free from material misststemenL whether due to fraud or error. In preparing the financi statement4 the ISte¢S are responsible for assessing the charlty's ability to contlnue as a going concern. disclosing. as applicable. matters related to going concern and using the going concern basis of accounting unless the tntstees either intend to liquidat¢ th¢ charity OT to cease op¢ration& or hav¢ no realistic alternative but lo do so. Auditor responsibilities for the audit of the financial ststements Our objectives are to obtain r¢&sonabl¢ assurance about ivhether the financial statements as & whole are frec from material misstatemcnL whether due to fraud or error, and to issu¢ 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 (UK) will always d¢te¢t a material misstatement when it exists. Misstatements can arise from fraud or error and are considered materia] if. individually or in the aggrcg&te. they could re&sonably be expccted to influence the economic decÉsions of users taken on the basis of these financial staternents. The extent to whith our procedures are capable of detecting irregularities. including fraud is detailed below: Pag¢ 8
European Christian Mission Ireland Independent Auditor's Report to the Members of EuropeaD Christian Mission Ireland Because of th¢ inherent I1]tatIonS of an audiL there is a risk that we will not detect all Irregul1t)cS. including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk incrt&es the more that compliance with a law or regulation is removed from the events and StiOnS r¢fle¢t¢d in the fjnaneial statement4 as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularit1¢5 occurrtng due to fraud rather than error, &8 frdud involves intentional concealmenl forgery, collusion, omission or misrepresentation. As part of an audit in accordance with ISAS (UK), we ex¢r¢is¢ professionla jud8¢ment and maintain professional scepticism throughout the audit. We also'.- Identify and assess the risks of material misstatement of th¢ financial statement& whether due to fraud or eor. design and perform audit procedure responsive to those risks. and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion. forgery. intentional omission& misrepresent&tion4 or the override of intern Obtain all understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. but not for th¢ purpose of expressing an opinion on the efftetiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of a¢¢owiting estimates and related disclosures made by the trustees. Conclud¢ on the appropriateness of the tntteS use of the going concern basis of accounting and b&sed on the audit evidcncc obtained, whether a material unc¢rtainity ¢xists related to events or conditions that may cast significant doubt on the company'g ability to continue as a going concern. If we conclude that a materia] uncertainty exists. w¢ are required to draw attention in our auditovs report to the related disclosures in the fmallcial statements or. il such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of ow auditovs report. However. future events or conditions may cause the company to cease as a going conccrn. Evaluate the overall presenlation. strncture and content of the financia] ststementy including the disclosures. and whether the financial statem¢nts repreSt the underlying transactions and ¢vcnt5 in a mann¢r that acheive fair presentation. We collununicate with those charged with governance regarding, among other matter4 the planned scope and timimg of the audit and significant audit fmdings. including any significant deficiencies in internal control that control identify during our audiL Page 9
European Christian Mission Ireland Indep¢lldent Auditor's Report to the Members of EuropeaJJ ChristiaD Mission Ireland iise of our report This report is made solely lo the Charitable company's iruste4 as a body, in accordance with Chapter 3 of Part 16 of the Compamie5 Act 200 Our audiL work has been undertaken so that we might state to the charity'5 tnJ5tees those matters we are require to s¢ to them in an auditor's report and for n¢ oth¢r PUTPts5¢. To th¢ SJll¢sL extent perniitt by ILW, W¢ not ac¢¢pt or assume responsibility to anyone otheT tho]] the chaTitabl¢ ¢tsmpany and its tnjste al.for0 audil worK for thi5 reporl or for the Opinio we have fornied. ¢G¢agh (Senior Sla For and on behilf of David Ly¢LI¢ Auditor) Lid. Stawiory Auditor Station House 46 Molesworth Str¢ Cookstowtt Co Tyrone BT80 8PA 28 October 2024 Pag¢ 10