2022-12-31-annual-return - Kirkpatrick Memorial Congregation of the Presbyterian Church in Ireland

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an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland INDEPENDENT AUDITORS REPORTTOTHE TRUSTEES OF KIRKPATRICK MEMORIAL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND YEAR ENDED 31 DECEMBER 2022 Opinion We have audited the financial stalements of Kirkpatrick Memorial Presbyterian Church a COnggatIon of The Presbyterian Church in Ireland (the 'charity) for the year ended 31 December2022 which comprise the ststement of financial activities. stalefflent of financial posstion, statement of cash flows and the related notes. including a summary of significant acix)unting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting standartls. including FRS 102 The Financial Reporting Standarrl applicable in Ihe UK and Republic of Ireland (United Kingdom Geneially Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of Ihe state of the charity's affairs as at 31 Debe[ 2022 and of its incoming resources and application of resources. induding tts income and expenditure, for the yearthen ended,. have been property prepaied in a(xordance with Unrted Kingdom Generally Accepted Accounting Practice., have been prepared in alOrdance with the requirements of the Charities Act (Northern Ireland) 2008. Basis for opinion We conducted our audri in accordance with Intemational Standan15 on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standalS are further described in the auditor's responsibiliiies for the audtt of the financial statements section of our report. We are independent of the charity in accordance wilh Ihe ethical requirements that are relevant to our audrt of the financial statements in the UK, including the FRC'S Ethical Slandand, and the provisions available for small entities, in the circumstances set out below. and we have lfIlled our other ethical responsibilities in accordance with these requirements. We believe thal the audit evidence we have obtained is sufficient and appropriate to provide a basis foi our opinion_ In common with many other churches our auditors assist with the prePatIon of the financial statements. Conclusions relating to going concern In auditing ihe financial statements. we have conduded that Ihe Irustees. use of the going concern basis of accounting in the preparation of the financial slatements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that. individually or collectively. may cast significant doubt on the charity's ability to continue as a going cOnM for a petiod of at least Iwelve months from when the financial statements are authorised for issue. Our r&sponsibilities and the responsibilities of the trustees with respect to going conc£m are described in the relevant sections of Ihis reporL 141 Page

an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland Independent Auditor's Report to the Members of Kirkpatrick Memorial Presbyterian Church a Congregation of The Presbyterian Church in Ireland (conbined) other infomiation The other infomiation cornptises the infomation included in the annual report, olher than the financial statements and our audiiorfs report thereon. The trustees are responsible forthe other infonnation. Our opinion on the financial slatements does not cover Ihe other information and, except to the exient otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. In )nneCtIOn with our audil of the financial statemenls. ourresponsibility is lo read the other information and, in doing so. consider whether the othei information is materially inconsistent with the financial statements or our knowledge obtained in the audit or olherwise appears to be materially mi5Stated. If we identify such material inconsistencies or apparenl material misstatements. we are required to detemiine whether there is a material misstatement in the financial slatements or a material misstatement of the other infomiation. If, based on the work we have perfonned, we conclude that the is a material misstatement of this other infomialion, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception In the light of the knowledge and understanding oflhe charity and its environment obtained in the course of the audit, we have not identrfied material misslatements in Ihe tNstees' report. We have nothing to report in respect of the following mattets in relation to which the Charities Act (Northem Ireland) 2008 requires us lo report to you rf, in our opinion: the information given in the tnjstees, report is inconsislent in any material respect with the financi81 slalements: or adequate accounting reco5 have nol been kept" or the financial State[rnts are not in agreement with the accounting records and retums,. or we have nol received all the infonnation and explanalions we require for our audii. Responsibilities of trustees As explained more fulty in the twstees, responsibilities statement, the trustees are responsible for the preparation of the financial statemenls and for being satisfied that they give a true and fair view, 2nd for such intemal control as Ihe trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charity's ability to continue as a going concem, disclosing, as applicable, matters related to going concem and using the going concem basis of accounting unless the trustees erther intend to liquidate the chartly or to cease operations. or have no realistic alternattve bul to do so. 151Page

Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland Independent Auditor's Report to the Members of Kirkpatrick Memorial Presbyterian Church a Congregation of The Presbyterian Church in Ireland (conlinued) Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance alK>ut whether Ihe financial slatements as a whole a free from material misstatement, whether due to fraud or eOr, and to issue an auditorfs report that includes ouropinion. Reasonable assurance is a high level of assurance, but is nol a guarantee that an audit conducted in accordance with ISAS (UIQ will ahvays detect a material misslatemenl when it exists. Mi5Statemenls can arise from fraud or error and are considered material if, indivrdually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-complian(2 with laws and gUlations. We ¢Jesign procedu$ in line with our responsibilities, outlined atrx)ve, to detect material misstalements in respect of irregularities. including fraud. The eent to which our procedures ate capable of detecting irregularitie5. induding fraud is detailed below: We discussed laws & regulations and fraud risks during our audit planning pff)cedure5. Vve consider that fraud, if it were to occur. would most likely involve the misappropriation of income. Audit procedures were planned and performed lo assess processes for recording the different 50tJrces of income. We remain mindfjjl that fraud, by its very nature. may be dtfficult to detect bui we have tested controls in place and consider that our audit has a reasonable chance of detecting a material fraud in this area. As part of an audit in acCoan¢e with ISAS (UK). we exercise professional judgment and maintain professional scepticism throughout the audit. ViÈ also: Identify and assess the risks of material misstalement of the financial statefflents. whether due to fraud or error, design and perfonn audii procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriale Io FMY)vide a basis for our opinion. The risk of not delecting a material misslatement resulting fiDm fraud is higher than for one resutting from error, as fraud may involve collusion, forgery. intentional omissions, misrepresentations. or the override of internal control. Obtain an understanding of intemal control relevant to the audtt in orderto design audit procedures thal are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effecliveness of the intemal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounb'ng estimates and related disclosures made by Ihe IsteeS. Conclude on the appropriateness of the trustees. use of the going concem basis of accounting and. based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the tharity's atm'ltty to continue as a going concem. If we fjjnclude that a material uncertainty exists, we are required to draw attention in our auditorfs report to the related disdosures in the financial statements or, rf such disclosurBS are inadequate, to modify ouropinion. Our conclusions are based on the audit evKlence obtained up to the date of our auditors report. However. fvture events or corKlitions may cause the chaiity to cease lo continue as a going concem. 161 Page