Cooke Centenary Church Independent Audltorfs Report to tho Members of Cooke Centsnary Church Year ended 31 December 2023 Oplnlon I have audlte(I the financial statements of Cooke Presbyterlan Church (the 'charity'> for the year ended 31 December 2023 which comprise the statement of financial activities, statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting fr8mework that has been applied in their preparab'on 18 applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). This report is made solety to the charity's members, as a body, in accordance with section 65 of the Charities Act (Northern Ireland) 2008. My audit work has been undertaken so that I might stste to the charity's members those matters l am required to stste to them in an auditorfs report and for no other purpose. To the fijllest extent p6miitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's members as a body. for my audit work, for this report. or for the opinTron8 I have fomed. In my opInn tha financial statements: give a true and fair view of the state of the charity's affairs as at 31 December 2023 and of its incoming resource8 and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in aCCoance with United Kingdom Generglly Accepted Accountlng Practs'ce., have be•n prepared In accordance wlth tha requirements of th8 Charits8 Act (Northem Ireland) 2008. Ba•1• for oplnlon I conducted my audlt In accordance with International Stsndards on Auditing (UIQ (ISAS (UKI) and applicable law. My responsibilities under those standards are further described In the audito¢s responsibilities for the audit of the financial statements section of ry report. l am independent of the charity in accordance with the ethical requirements that are rel8vant to my audrt of the financial statements in the UK, including the FRC'S Ethical Standard, and I have fuffiiied my other ethical responsibilities in accordance with these requirements. I believe that the audlt evidence I have obtained Is 8ufftient and appropriate to provide a basis for my opinion. Conclu•lons r•latlng to golng neArn I have nothing to report In re8pect of the followlng matters in relatlon to which the ISAS (UK) require me to report to you where.. the trustees, use of the going concem basis of accounting in the preparation of the financial statements is not appropriate,. or the trustees have not disclosed in the financAal 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 financi81 ststements are airthorised for issue.
Cooke Centenary Church Independent Auditorfs Report to the Member8 of Cooke Centenary Church {condnu•d) Year end 31 Docember 2023 Oth•r Infornmtlon The other infomation comprises the infomHtion included in the annual report, other than the financial 8tatem8nts and my audito¢8 report th8r8on. The tru8tees are re8pon6ible for the other information. My opinion on the financial statements does not cover the other infomi8tion and, except to the extent othetwise explicrtty ststed in our report, we do not expr88s any fom) of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibilty is to read the other infomiation and, in doing so, consider whether the other infomiats'on is materially inconsistent with the financial statements or my knowledge obtained in the audit or Othelse appears to be materially misststed. If I identify such material inconsistencies or apparent material misstatements, l am required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work I have perf0Md, I conclude that there is a materlal mffjstat•Thnt of thls other inf0mtiOn, l am required to report that fact. I have nothing to report in this regard. tt•rn on whlch w• aro r•qulr•d to r•port by •xcoptlon In the light of the knowledge and understanding of the chartty and its environmènt obtsined in thecourse of the audit, I have not identsfied material misstatoThnts in the trustees, report. I have nothing to report in r88POCt of the folbowing matter8 in relation to which the Charitles Act (Northern Ireland) 2008 requir88 rm to rert lo you rf. in our opinion: the information given in the trust8, report Is incon8iStent in any rnaterial r88pect wlth the financlal Statements,. or adequate accountlng r•cord8 have not been kept: or the financlal statermnts are nol In agreement with the accountlng records and retum8; or w• have not received all the inf0mtIOn and explanations we require for our audit. R••pon•lbllltlM ol tru•t• As explained more fijlly in the trustees, responsibilrties ststement, the trustees are responsible for the preparatlon of the financial 8tatem8nts and for being satisfied that they give a true and fair view, and for such intemal control as the trustees detemiine is necessary to enable the preparation of financial ststements that are free from material misstatement, whether due to fraud or error. In preparing the fin8ncial staterrnnts, the trust are rosponsible for 8sse88ing the charity's ability to continue as a going concem, disclosing, as applicable, matters related to going concern and using the golng concern basls of accounting unless the trustees either intend to Ilquidate the charity or to cease operations, or have no realistic alternative but to do 80.
Cooke Centenary Church Indepondont Auditorfs Report to tho Membgrn of Cooke Contenary Church (conllnu•dJ Year ended 31 Decembor 2023 Audltorf8 re8pon8lbllltlo8 for the audft of the Ilnanclal •tat•m•nts My objectives are to obtsin reasonable assurance about whether the financial statements as a whole are free trom material misstatement, whether due to fraud or 6rror, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance wrth ISAS (UK) will always detect a material misstatement when it exists. MiSstatents can 8rise from fraud or error and are consKlered material if. indivK4ually or in the aggregate, they could reasonably be expected to influence the aconomic deci8lon8 of u8er8 taken on the basis of these financial ststements. As part of an audit in accordance with ISAS (UK), l •x•rcl80 professlonal judgment and maintain professional scepticism throughout the audiL l also: Identify and assess the risks of material mi88tatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtsin audit evidentttr that IS Sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a materlal misstatement resulting from fraud is higher than for one resulting trorn error, as fraud may involve collusion, forgery, intentional omissions, mi8repre8entations, or the override of internal control. Obtain an understanding of internal control relevant to the audit In order to design audit procedure8 that are appropriate in the circumstsnces, but not for the purtKise of expressing an opinion on the effects'veness of the intemal control. Evaluate the appropriateness of accounting policies used and the rea8onablenes8 of accounting estimates and related di108Ure8 made by the trustees. Conclude on the appropriatenes8 of the tru8t8es' use of the going concem ba818 of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or condib'ons that may cast significant doubt on the charity's ability to continue as a going concern. If I conclude that a material uncertainty exists, l am required to draw attention in my auditor's report to the related disclosures in the financial ststements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtsined up to the date of my auditor's report. However, future events or conditions may cause the charty to cease to continue as a going concem. Evaluate the over811 presentation, structure and content of the financial Statements, including tho disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair pr&8entation. I communicate with those charged with 9ovemance regarding, among other matters, the planned scopo and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I Identlfy durlng our audit. Mark McGinley Chartered accountant & 8tstutory auditor 80 Upper Dunmury Lane Belfast BT17 OPS 18 October 2024