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 COng￿gatIon
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 De￿￿be[ 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 al￿Ordance 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 standa￿lS 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 prePa￿tIon 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 cOn￿M 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
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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 reco￿5 have nol been kept" or
the financial State[r￿nts 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.
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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 e￿Or, 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 e￿ent 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 acCo￿an¢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 I￿steeS.
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.
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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
(conbnuodj
Auditor's responsibilities for the audit of Ihe financial statements. corptd.
Evaluate the overall p￿sentatiOn. structute and content of Ihe finanoal stalements, including the
disclosures, and whether the financial statements represent the underlying transaclions and
events in a manner that achieves fair wesentation.
We communicate with those GhanJed with govemance regarding, among other matters, the planned
scope and timing of the audil and significant audii findings, induding any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the chariiy's members. as a body, in accofdance with section 65 of the
Charities Act (Northem Ireland) 2008. Our audit work has been undertaken so that we might slate lo
the charity'5 member5 those malteis we are required Io state to them in an auditors report an(J for no
olher purpose. To the fullest exient permitted by law: we do nol accept or assume responsibility to
anyone other than the charity and the charity's Member5 as a body. for our audrt work. forthis report,
or for the opinions we have formed.
Muir & Addy
Chartered accountants & stalutory audtior
427 Holywood Road
Belfast
BT4 2LT
15 May 2023
171
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