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 opIn￿n 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 aCCo￿ance 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 Othe￿￿lse 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 perf0M￿d, I conclude that there is a materlal
mffjstat•Thnt of thls other inf0m￿tiOn, 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 re￿rt lo you rf. in our opinion:
the information given in the trust￿8, 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 inf0m￿tIOn 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.
MiSstate￿nts 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 di￿108Ure8 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