Page 6 House Church Limited Company Limited by Guarantee Independent Audltorfs Report to the Members of House Church Limited Year ended 31 May 2023 Opinion We have audited the financlal statements of House Church Limited (the 'par6nt company,) and Its subsidiary {"th8 group") for the year ended 31 May 2023 which comprise tha consolidatad statement of financial activities (Includlng Income and expenditure account), consolidated statement of financial position, company statement of financlal posltion, consolidated statement of cash flows and the related notes. Includlng a summary of slgnificant accountSng policles. The financial reportlng framework that has been applled In thelr 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 Klngdom Generally Accepted Accounting Practice). In our oplnlon tha financlal statements: give a true and falr vlew of the state of the group's and of the company's affairs as at 31 May 2023 and of Ils Incoming resources and application of resources, including its income and expendilure. for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,, have been prepared In accordance wlth the requlr8mants of the Companies Act 2006. Basls for oplnlon We conducted our audlt In accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicabla law. Our responsibilities under those standards are further described in the auditorfs responsibilities for the audit of the financial stalemenls section of our report. We are independent of the charity In accordance with the ethical requirements that are relevanl to our audit of the finan¢lal statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance wlth these requirements. We believe that the audit evidence we have obtained is sufflcient and appropriate to provlde a basls for our opinion. Conclu8lons relatlng to golng concem In audiling the financial statements. we have concluded that the trustees, use of the golng concem basis of accounting in the preparation of the financial statements is appropriale. Based on the work we have performed, we have not identified any material Un￿rtaIntleS relating to events or conditions that, individually or collectively, may cast significant doubt on the Gharity's ability to continue as a going concem for a period of at least twelve months from when the financlal statements are authorised for issue. Our responsibilities and the responslbllllles of the trustees with respect to going concem are described in the relevant seclions of this report. Page 7 House Church Limited Company Llmited by Guarantee Independent Auditor's Report to the Members of House Church Limited (conllnued) Year ended 31 May 2023 other information The other informatlon comprises the Infomiatlon Induded In the annual report. other than the flnancial statements and our auditor's report Ihereon. The Iruslees are responsible for Ihe other information. Our oplnion on the financial statements does not cover Ihe other information and. except lo the extenl othemlse expllcitly stated In our report, we do not express any form of assurance conclusion thereon. In connection with our audil of the financial slatements. our responsibilily is to read the other nformation and, In dolng so. conslder whether the other Informatlon is malerially inconsistenl with the flnancial statements or our knowledge obtained In the audit or otherwise appears to be materially misstated. If we identify such material inconsislencies or apparent material misstatements, we are requlred to determlne whether there Is a material mlsstatement In the flnancial statements or a malerial mlsstatement of the other Information. If. based on the work we hav8 porformed, we conclude that there is a malerial misstatement of Ihis other information. we are required to report that fact. We have nothing to report in this regard. Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the V￿rk undertaken in the course of the audit: the information givon in the truslees, report for the financial year for whlch the financial statements are prepared Is conslstenl with the financlal statements. and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch wo are requlred to report by exceptlon In the light of the knowledge and understanding of the charily and its environment oblained in the course of the audit, we have not identified material misstatements in the truslees, report. We have nolhlng to report In respect of the followlng matters In relation to which the Companles Act 2006 requlres us to report to you if, in our opinion: adequate accounting records have not been kept, or relums 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 ratums; or certain disclosures of trustees, remuneration specified by law are not Made. or we h8ve not received all the information and explanations we require for our audit. Responslbllltles of trustees As explained more fully in the trustees, responsibilities statement, the trustees (who are also the directors for the purposes of Gompany law) 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 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 tha financial statements, the trustees are responsible for assessing the charity's ability to conlinue as a going concern, disclosing. as applicable. matters related to going concern and using the going concern basis of accounting unless the truslees either intend to liquidate the charity or lo cease operations, or have no realistic alternative but to do so. Page 8 House Church Limited Company Limited by Guarantee Independent Auditorfs Report to the Members of House Church Limited fcontinued) Year ended 31 May 2023 Audltor's responsibililies for the audit of the financial statements Our objectives are to obl8ln reasonabl8 assurance about whelher the financlal statements as a whole are frae from matei'ial misstalement, wh8lher due to fraud or error, and to issue an auditor's ￿port Ihat includes our opinion. Reasonable assuranco is a high leval of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always delect a material misstalemenl wh8n it exists. Misstatemenls can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence Ihe economic decisions of users taken on the basis of these financial statements. Irregularlties, including fraud, are Instances of non