Independent auditorfs report to the trustees of Congregation of the Sisters of Mercy Northern
Province
Opinion
We have audited the financial statements of Congregation of the Sisters of Mercy Northern Province for
the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance
Sheet and the related notes to the financial statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their prepa ration is applicable law
and United Kingdom Accounting Standards, including Financial Reporting Standard 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charit(s affairs as at 31 December 2022, and of its
total incoming resources and expenditure of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Act (Northern Ireland}
2008.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS {UKII and
applicable law. Our responsibilities under those standards are further described in the Auditorfs
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements 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 the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require
U5 to report to you where:
the trustee5' use of the going concern basis of accounting in the preparation of the financial
statements is not appropriate; or
the trustees have not disclosed in the financial statements any identified material uncertainties
that may cast significant doubt about the charity's ability to continue to adopt the going concern
basis of accounting for a period of at least twelve months from the date when the financial
statements are authorised for issue.
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Other information
The trustees are responsible for the other information. The other information comprises the information
included in the trustees, annual report, other than the financial statements and our auditorfs report
thereon. 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.
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 misstatements, we are
required to determine whether there is a material mi5Statement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed, 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.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities
(Accounts and Reports) Regulation5 {Northern Ireland) 2015 require us to report to you if, in our
opinion:
the information given in the financial statements is inconsistent in any material respect with the
trustees, report,. or
sufficient accounting records have not been kept; or
the financial Statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement set out on page 2, the trustees are
responsible for the preparation of financial statements which give a true and fair view, and for such
internal control as the trustees 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 charity's ability to
continue as a going concern, disc105ing, a5 applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
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Auditor's responsibilities for the audit of the financial 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 IUKI will always detect a material misstatement when it
exists. Misstatements ca n arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
basis of these financial statements.
A further description of our responsibilities for the a udit of the financial statements is located on the
Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms
part of our auditorfs report.
Use of our report
This report is made solely to the charit¢s trustees, as a body, in accordance with our engagement letter.
Our audit work ha5 been undertaken so that we might state to the charity's trustees those matters 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 assume responsibility to anyone other than the charity and the
charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Daly Park & Company Ltd
Chartered Accountants &
Registered Auditors
6 Trevor Hill
Newry
Co. Down
BT34 IDN
27th July 2023
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