Cooke Centenary Church
Independent Auditor's Report to th• Mam￿r$ 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 aCt￿ltI&$, slalement of financlal position
and the related notes. Induding a summary of slgnrficant accounting policies. The financial reporting
framework that has been applied in their preparallon 18 appI￿able law and United Kingdom Accounting
Standards. including FRS 102 The Financial Reporting Standard spplicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting Practicel.
This report 15 rnade solely to the charity's members. as a in accordance section 65 of the
Charities Act (Northern Ireland} 2008. IAY audit work has been undertaken so that I mKJhl stsle to the
charity's membgrs those matters l am r8quired to stale to them in an auditor's report and for no other
purpose. To the fullest exient permitted by law. I do not a￿p1 or assurne responsibility to aryone other
than the charity and the charlty'$ 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 ex￿le1￿Y statod In our report. we do not expfess any fomi of asSUra￿e conclusion Ihereon.
In connection with my audlt of the financlal slalemenls, my ￿SponsIbl1￿ is lo read the other infomialion
a￿1, In doing so, consider whether the other i￿￿matIOn is materially inconsistent with the financial
slaiemenls or my knowledge obtair￿d 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 en3t￿e 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 aC￿untIng 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
re￿1￿￿*￿)
Year ended 31 December 2020
Audltorfs responslbllltles for tho audlt of tho financial statsm•nts
My objective5 are lo obtain reasons￿e 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 opin￿n. Reasonable assurance is a hwJh level of assurance. tr*Jt Is not a guarantee that an
audit wnducted in accordancewith ISAS IUKI will a￿ayS 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 opIn￿n 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 & sts￿t0ry audllor
21 July 2021