House Church Limited
Independent Auditor's Report to the Members of House Church Limited
OplDIDll
Wr have audited the consolidated financial statements of House Church Limited (the'charitable parBnt cotnpany,)
and its subsidiaries (rhe 'group) for the year ended 31 May 2024, which comprise the Conbolidated State￿ent of
FinanLial Activiti￿, Consolidatcd Balancc ShccL Balance Sheei Consolidated Statement ot. Cash FI0￿S and
Notes 10 tbe Financial Statements, includittg a sununary of sioynificani accounung policieg. The fmancial reporting
fixmework thai has been applied in their preparation is United Kit)gdom Accounting Standards, comprising
Chariiies SORP - FRS 102 'The Financial Reporting StandaTd applicable in thc UK aT]d Republic of Trcland, and
applicable law (United Kingdom Generally AccepÈ¢d Accountirtg PraGLic¢),
In our opinion the financial sla(ements:
givt a trne and tair vicw of the state of the group's and pai-ent charity's att.airs as at 31 May 2024 and ot.its
incoming resources and appli¢&tioll Tesoutces. including it5 illcome and expenditw"e, for tbe year chen ended"
havc btell properly prepared in acLordance Mrith United Kingdom Gcnerally Acceptrd Accounting Practi¥e"
have bccn prcpaTed in accordance with the requirenients of the CompJmies Act 2006.
Basls for opinion
We conducted our audit in accordancc with Tntcrnational Standard5 on Auditing (UK) (TSAS (UK)) and applicable
law. Our ￿ponsibIlitieS under those siandJA'ds arc fi￿￿ffl. describcd iii thc auditor responsibilities tor the audit ot"
tlie fLnallLial statements bectiun of Our i'cpoit. Wc ￿'t independent of the ¥rLlUP in dLLDrdallc'e with the elhiLiil
requiretnents that are relevant to our audit of the t-mancial slafrtnents in the UK, including the FRC'S Ethical
Sts￿dard, and we huve fulfilled ow. other ethical i"ebporLsibiliti¢s in aLLordanLC With thcsc i'cqiurcments. We
bclicvc that tILC audtt evidence we have obtain¢d is sufficicnt and appiDptiatc to provide a basis for our opinion.
ConclM5ions relating to going concern
In audiiing the f￿anCIal siaiements, we have concluded that the ttubtees use of tbe going concern basis ot
accounting in the ￿'¢paratIOn ot the tillancial statements is appropriate.
Based on Ll]e work we have pertormed, we have not identified any mateLial wicertsinties relating 10 events or
conditions that. individually or coll¢Gtiv¢ly, may c&st signiticant doubt on the group'b ability to coniinue as a going
concern for a period of at le8St twelve mottths trom when the origlnal f￿an¢￿al slatEmeAts were authDrised for
15SUC.
Out responsibilities and the responÉibilities of the ttustees with respecT to goin¢J concern are described in the
rclevant sections of Ihis I'eport.
Othei. Informatlon
The trustees ￿'e responsible for the other infonnation. Thc othcr Anfiirniation compjiscs thc inforjnation included
in the annual repo¢ otbeT tlwi tbc fjtsattcial statcmcnts and our auditoy's report tbereon. Our opinion ort thc
financial statetnents doeg not cover the oth￿. inforniation and, except to the exient otherwise Cxpliciily stated in
our rrport. we do not ￿pi.esS any form of assllrance conclusion thereon.
In Lonnecfivn with vur audÉi of thc fm8llLJal tstaicmcnts. our responsibility is to read the oth￿. informatiun and. in
doinu so. considcr whether the other information is materlally inconslstent with the statements 01 ow
knowledgc obtaincd ill thc audit or otherwise appears lo be materially rnisgtatcd. Jt. wc idcntify such material
inconsistencies or appaTertt rnatrrial nllsstatcmcnts, ￿..C are requirLHI to determine whether tha'c is a rnatcrial
rnisstsiement irA the fjnancial staicmcnts or a material mi&statement ot.tbe other information. If, bascd on thc work
wc havc pcrfomied. ￿'e conclude that thei'c is a matcrial misstatement of this othcr infomiation. we air required
to Yeport that fact.
Page 6

House Church ￿MIted
Independent Auditor's Report to the Members of House Church Limited
We have nothing to report in this regar<L
Opinion on other matter prescribed by the C.ompanie5 Act 21106
In our opinion. based on thc woi'k undertaken in the tioui'se ol-the audit:
the intorniation given in thc Stratrgic Rcport and Tr￿￿te&s, Report thc finuncial ycar for which thc thjallcial
statemettts are prep￿ed is consistent with the financial statcmcnL%" and
the StrategiL Report and Twstees, Report have beert prep￿ed in aL'LordanLe iviLh appliLable le¥al L'¢qUi￿1￿Cn(b.
Matters un whieh we are requlred kn report by eiceptlon
In the light of. our knowledge and understanding ot the group and the pai'ent charitable company and its
environment obtained in the courBe of the audil we have not idcniificd matcrial misstatemcllls An the Su'aiegic
Rcport and the Trustccs, Rcport,
We have noihing to report Ku respect of the lollowlng matters where d]e Companies Act 2006 requlres us to reporl
to you it. in our opinion:
adequate accounting records have not be¢n kept by the pareni charitable company. or rethrns adequate for our
8lldit have not been received from branches not visited by us" or
the parcnt charitablc company fmancial stat¢mcnts w'e not in agreement with the accounting records and
rctllms" or
certain dib¢losures ol'tnjstees remuneration specified by law are not made" or
ive have ttot received all the infomiation and explanations we require for our audiL
Rcsponsibi17ti¢y ot'trvstces
As explained more fully in the Statement of ttllStccs' ￿SpONsibl[l[l&S (set out on page 7). the bustecs arc
responsible tor the prepatation of the ￿0￿¢1&1 srateJnetsTS alld for belng satisfied that they give a true and fair
view, and for such intemal Control as the lrnstees detemiine is ncce5sary to enable the preparalion of financial
statements that are frett fi'om matcrial misststemcn( whether due to fraud or error.
In prcpaling the fmanLial stat¢ments th¢ ttl]Stees are responsible foi. asscssillg thc charitvs ability to tyontinue as
a going conccrn, digclosi4(r, ag applicable, matters related to going conccrn and usin<r thc goinu concern basis or
accounting unless the llustees either intend to liquidate the cbarity or to ccabe operaiions, or have no realistic
alternative but to do so.
Auditor responsibilities for the audit of the financial slatememts
Our objectivcs arc to obtain rcasonablr assulancc about whcthei" the fmancial staternents as a whole ￿.¢ free from
material rnisstatemenl whcther duc to ftraud OT crror. and to issue an auditor's report that includcs our opillion.
Reasonable assuiance is a high levcl of issllrance. bllt is not a guarantee that an audit comductcd in accordance
with ISAS (UK) will always detect a material mi55iate￿ent when it exists. Missraiements can arise from fraud or
error and are considered material if, individually or iti the ag2regat4 they could reasonably be expe¢frd to
influence ihe ¢conomiG decisions ot"uscrs taku) on the basis of thcse tinancial staf¢ments.
Irrcgulw'itics, inGludinq frau(L ¥J"e in5tattces of llon-compli4nGe with laivs and regulations. We design procedurcs
in line wtth our responsibilities, outlined abovc. to detcct material miSS&￿ementS in respect of Irregul￿"lltics,
including fi'aud.
The extent to which OUT proccdur&g arc capable ot. dctccting irregularitieb, including fraud is dctailcd bclow:
We identified areas of laws attd ieguiations that could reasonably be expected to have a rnatgrial effect on the
tinancial statctncnts trom our scctor cxpericnct through discussion with thc Directors and othcr management (as
required by auditing ￿ts￿darab}.

House Church Limited
Independent Auditor's Report to the Members of House Church Limited
We had regard to laws and regulations in areas that directly affect the fmancial statements including fmancial
rcporting and taxation legislation. We considci'ed that cxtent ot. compliance Thryth thosc laThs and regulations as
part of our procedures on (he related ffmancial statertnent Atell￿.
With thc rxception ot.any knowTn OT POS5ible non-compliancc, and as rcquircd by auditing standards. our I￿ork
An respect of these WAS limited to enquiry of the Directorg.
We knomrnunicated applicablc laws and rcgulations throughout our audit team and remained alert to any
indicationg ot non-conipliance throughout the audit.
We addrcssed the ribk ot. Iraud througb management ovetyide ot" controls. by lesting the appropriaiene&s or
jolltnal erAtri&s. 2nd other adjuslmcnts; asscssing whether the judgements made in making accounung estimateb"
are indicative of a potential basis: and evaluating the business Lationale of any signif1L￿r transactions that w'e
unusual or outside the norn]al cowse of business.
Our audit procedures were designed to rcsp)nd to risks of material misstatement in the financial siatements,
recognising that the risk of not detecting a m&1￿1￿1 misstatenwnt du¢ to fraud is higher thatt thc risk of not
detecting onc icsulting from ciroi. as fraud n]ay involi'¢ delib¢rat¢ GDncea]ment by, foi. example, foi'ceiy.
rnisrcprcgcntations or through collusion. There are inherent limitations in the audit proccduTCS Pci'tormed and the
fiuther i'emoved non-compliancc with laws and regulations is from the events and tran￿etionS refleLted in the
rinancial statemeDts. the less likely we are to become aware of li.
Use of ovr report
This report is madc solsly to thc charitablc pareni company's trustees, as a body, in accoTdancc with Chapt¢r 3 of
Part 16 of thc Cotnpanics Act ?006. Our audit work has been undertsken so that we might tstate to the group's
tn￿tee8 thosc mattel's we are required to srate lo them in an audiwi s repoit and foi no otherpurpose. To the fullest
extent pemiitted by law, w¢ do not acccpt or a&gumc rcsponsibtlity to anyone other than the charitable parent
ompany and its trustee5 as a body, foi. our audil work, for this r¢port, or for thc opinions we have fornied.
Brian StCW2rt (Senioi" Statutory Auditor)
For dnd on behalf of RBCA Lithited, Stdmtory Auditor
Linenhall Exchange
26 Lingnhall Street
Bcltast
BT2 8BG
05 Mar 2025
Date-.............................
Page 8