Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH Congregatlon of The Presbyterlan Church in Ireland INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF KIRKPATRICK MEMORIAL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND YEAR ENDED 31 DECEMBER 2023 Oplnlon We have audited the financial statements of Kirkpatrick Memorial Presbyterian Church a Congregation of The Presbyterian Church in Ireland (the 'charity') for the year ended 31 December 2023 which comprise the statement of financial activities, statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is 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). In our opinion the 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 resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom GenerallyAccepted Accounting Practice; have been prepared in accordance with the requirements of the Char5ties Act (Northern Ireland) 2008. Basls for oplnlon We conducted our audit In accordance with International Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described In the auditor's responsibillties for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirernents that are relevant to our audlt of the flnancial ststements In the UK, Includlng the FRC'S Ethlcal Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 141Page an KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church In Ireland INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF KIRKPATRICK MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND YEAR ENDED 31 DECEMBER 2023 Continued Conclusions relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements 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 concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other informatlon The other information comprises the information included in the annual report, other than the financlal statements and our audltor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is Tnaterially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are 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 we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. an KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH a Congregation of The Presbyterian Church in Ireland INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF KIRKPATRICK MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND YEAR ENDED 31 DECEMBER 2023 Continued Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Charities Act (Northern Ireland) 2008 requires us to report to you if, in our opinion: the information given in the trustees, report is inconsistent in any material respect with the financial statements; or adequate accounting records have not been kept,. or the financial statements are not in agreement with the accounting records and returns; or we have not received all the information and explanations we require for our audlt. Responslbllltles of trustees As explained more fully in the trustees, responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the 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 forassessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 161Page Presbyter an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church In Ireland INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF KIRKPATRICK MEMORIAL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND YEAR ENDED 31 DECEMBER 2023 Continued Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, 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 with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We discussed laws and regulations and fraud risks during our audit planning procedures. The charity must comply with the Charities Act (Northern Ireland) 2008 and prepare financial statements which give a true and fair view in accordance with the Act and supplementary regulations. It must meet the requirements of charity regulation and apply funds in accordance with any conditions and restrictions attached. The trustees consider that fraud, if it were to occur, is most likely to involve the Tnisappropriation of income. Our engagement team collectively had appropriate experience of applicable laws and regulations and competence to recognise non-compliance. We used checklists in evaluating the presentation, structure and content of the financial statements. We consider that our audit has a reasonable chance of detecting material non-compliance with laws and regulations. We remain mindful that fraud, by its very nature, may be difficult to detect. Audit procedures were planned and performed to test controls in place for recording and banking income. We also undertook analytical procedures to identify trends that might indicate misappropriation of income. We consider that ouraudit has a reasonable chance of detecting a material fraud in this area. 171Page an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterlan Church In Ireland INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF KIRKPATRICK MEMORIAL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND YEAR ENDED 31 DECEMBER 2023 Continued As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional skepticism throughout the audit. We also.. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern 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 charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are requlred to draw attention in our auditorfs report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's reporL However. future events or condltlons may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation, 181Page an KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH a Congregatlon of The Presbyterlan Church in Iréland INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF KIRKPATRICK MEMORIAL CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND YEAR ENDED 31 DECEMBER 2023 Continued We communicate with those charged with governance regarding, among other matters, the planned scope and timingoftheauditand significantaudit findings, includinganysignificant deficiencies in internal control that we identify during our audit. Use ofour report This report is made solely to the charity's members, as a body, in accordance with section 65 of the Charities Act (Northern Ireland) 2008. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law. we do not accept or assurne responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have forrned. Mulr & Addy Chartered accountants & statutory audltor 427 Holywood Road Belfast BT4 2LT 13 May 2024 191p3ge