Cooke Centenary Church Independent Auditor's Report to th• Mamr$ of Cooke Centenary Church Year ended 31 December 2020 Oplnion I have audlted financial statements of Cooke Pre8byterian Church Ilhe'charty'l for the year ended 31 December 2020 which comprise the statement ol financial aCtltI&$, slalement of financlal position and the related notes. Induding a summary of slgnrficant accounting policies. The financial reporting framework that has been applied in their preparallon 18 appIable law and United Kingdom Accounting Standards. including FRS 102 The Financial Reporting Standard spplicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practicel. This report 15 rnade solely to the charity's members. as a in accordance section 65 of the Charities Act (Northern Ireland} 2008. IAY audit work has been undertaken so that I mKJhl stsle to the charity's membgrs those matters l am r8quired to stale to them in an auditor's report and for no other purpose. To the fullest exient permitted by law. I do not ap1 or assurne responsibility to aryone other than the charity and the charlty'$ members as a W. for my auditwork. for thls report, orfor the opinions I have fomied. In my opinion the finandal statements= gwe a true and fair view of the slate of the charity'5 affairs as at 31 December 2020 and of ts incomlng resources and application of resources. including ts incorne and expenditure, for the year then endeij", have been properly wepargd In accordan¢e with United Kingdom Generally Accepted Acoounting Pracllce,. have been prepared in a¢cordanc* w(th the requirements of the Charttles Act INcYthern Irglandl Bas1• for oplnlon I conducted my audi( in accordance with International Standards on Auditing {UKI IISAS IUKI) and applicable law. My responsibilities under those standards are further described in the auditorfs responsibilities for the audit of the financial statements section of my report. l am independent of the charty in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK, including the FRC'S Ethical Standard, and I have fulfilled my other elhical responsibillies In accordance wth these requirements. I belleve that the audit evrdence I have obtained is SLrfficienl and appropriale to provide 8 basis for my opinion. Conclusions relating to going concern I h8ve n(rthing to report in respect of the ft)Ilowing matters in rglation to which the ISAS (UK) require me to rewrt to you where.. the trustees. use of the going wncem ba818 of accounting in the preparation of the finandal statements 18 not appropriate,. or the trustees have not di¥¢lo$ed in the financial statements any identified materfal uncertainties that may cast signrficant doubt about the Gharity's ability to continue lo adopt the going concern basis of accounting for a period of at least tsvelve months from the date when the financi81 statemenls are authorised for i5SU8.
Cooke Centenary Church Independent Audltorfs Report to the Members of Cooke Centsnary Church IGon¢lnued) Year ended 31 December 2020 othgr Infomatlon The other information comprises the infornialion induded in the annual repo¢ other than the financial statements and my auditorfs report thereon. The trustees are responsib for the other inf(wmation. My opinlon on the financial slalements does not cover the other Infomiation and, except lo the extent otheThvlse exle1Y statod In our report. we do not expfess any fomi of asSUrae conclusion Ihereon. In connection with my audlt of the financlal slalemenls, my SponsIbl1 is lo read the other infomialion a1, In doing so, consider whether the other imatIOn is materially inconsistent with the financial slaiemenls or my knowledge obtaird In the audit or otherwise appears lo be materially misstated. If I idenlrfy suth material inconsistencies or apparent material misstatements. l arn required lo detetrnina whether there is 8 material misstalernenl in the financial statements or a materlal rnlsstalemenl of th8 other informatbn. If. based on the work I have performed. I conclude that there is 8 materral misstslemenl of this other Information, l am requlred to report that facL I have nothing to report In this regard. Mattgrs on whlch we are requlred to roport by exception In the Irghl of the knowledge and understanding of the charity and ils anvironmenl Obtain In the Course of the audit. I have not identrfied material mi5Statemenls in the trustees. repK)rt. I have nothing lo report in respect of the followlng matters in relation lo whioh the Charities Act (Northern Ireland) 2008 requires me to roport lo you if, in our opinion.. the infcfmalK>n glven in the trustees, report is inconsistent in any material respect with the financlal stslemenls," or adequate accounting reo)rds have not been kept. or the flnancial statements are not in reement wilh the accountlng records and returns., or we have not recelved all the illformalion and explanations we require for our audit. Rgspon8lbllities of trustees As explained fully In the trusteès, responsibilities statement, the trustees are responsible for thè preparation of the financlal stslements and for bèing satisfied that they give a true and lair vw, and for Such internal control as the trustee8 detemine is necessary lo en3te the preparation of financlal stslemen15 that are free from material misslalemenl, whether due lo fraud or error. In preparing the financi815talemenls, the trustees are responsible foi assessing the charlty's ability to continue as a goir@ concern. disdosing, as applicat4e, matters related to going concern and using the goi concem basis of aCuntIng unless Ihe trustees either inteTrJ to Ilquidale the charity or to cease operatsons, or have no realisUc alternats've bul to do so.
Cooke Centenary Church Independent Audltorfs Roport to the Mombers of Cooke C•ntenary Church re1) Year ended 31 December 2020 Audltorfs responslbllltles for tho audlt of tho financial statsm•nts My objective5 are lo obtain reasonse assurance about whether thg flnanclal slalemenls as a whole are free from material misslalemenl, wheth&r due to fraud or error, and to issue an au¢Jitor's rewrt that includes our opinn. Reasonable assurance is a hwJh level of assurance. trJt Is not a guarantee that an audit wnducted in accordancewith ISAS IUKI will aayS delecl a material mlsstalemenl when il exists. Misstslements can arfse from fraud or error and are considered material ff. Indwidually or in the aggregate. they could reasonably be expected to Irffluence the ewnomic declsbns of users taken on the basis of these financial statements. As part of an audit in accor(larKe with ISAS {UKI. l exeroise professknnal judgment an(1 maintain profes$ional sceplicism throughout the audit. l also.. Identfy and assess the risk8 of material misstatement of the financlal statements, whether due to fraud or 8rror, design and perform audlt proc*durès responsive to those risks. an(J oblain audll evidence Ihal Is sufficient and appropriate lo provide a basis for ¢JJr opinion. The risk of not detecting a material misslalemenl resulllng from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery. intentional omis8ions. misrepresentations, or the override of internal control. Obtsin an understanding of intemal control relevant lo the audit In orderto design audit procedures that are appropriate in the circumstances. bul not for the purpose of expressing an opInn on the effecllveness of the internal control. Evaluate the approprrdleness of accounlino policAes used and the reasonableness of accounting gstimales and rèlated disclosures made by the trustee8. Con¢lude on the appropriateness of the trustee5' use of the golng concern basis of accounting and, based on the audit evidence obtained. whether a material uncertainty exists related lo events or condllions that may cast significant doubt on the charivs ability to continu& as a going Concern. Ir I conclude that a rnal8rial uncertainty exists, l am required lo draw attention in my auditoff s report to the lated disclosures in the financial stslemenls or, if such disclosures are inadequate. lo modrfy my opinion. My conclusions are based on the audit evKlence obtaingd up lo the dale of my audrtoff s report. However, fvjlure events or conditions may cause the charity to cease lo ¢ontinue as a going conoem. Evaluate the overall presentstion, 8tnJcture and content of the financ$81 ststements. including the disclosures. and whether the financial stslements represenl the underlying transactions and events in a manner that achiwes fair presentalKJn. I communicate wilh those charged with governance regarding. among other matters. tha planned scope and liming of the audit and sunificanl audit findings, inclLKling any signrficanl deficiencies in intemal control that I Idenlrfy during our audit. LL, ¥-T 80 Upper Dunmurry Lane Belfast BT17 OPS Mark McGinley Chartered accountant & stst0ry audllor 21 July 2021