an KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH a Congregation of The Presbyterian Church in Ireland INDEPENOENT AUDITORS REPORT TOTHE TRUSTEES OF KIRKPATRICK MEMORIAL CONGREGATION OF THE pRE5BERIAN CHURCH IN IRELAND YEAR ENDED 310ECEMBER 2022 Opinion We have audited the financial slalemenls of Kitkpatrick Memorial Presbyterian Church a Congregation of The Presbylerian Church in Ireland (the 'chartiy) for the year ended 31 December 2022 which omprise the slalement of financial activities, statement of financial position, 51alement of cash flows and the lated notes, including a summary of s•Jnificant accounting policies. The financkal porting tramewort that has been applied in their pparatIOn is applicable law and United Kingdom Accounting standard5. indudino FRS 102 The Financial Reporting Standard applicable in the UK and RepubliG of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial slalements.. give a trLre and fair view of the slate of the charity's affairs 8s al 31 December 2022 and of ils incorrting resources and application of resources, including its income and expenditure, for the year then ended., have been properly prep2Fed in accordance wrth Unrted Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requiiemenls of the Charities Act (Noflhern Ireland) 2008. Basis for opinion We conducted aur audrt in accordance with Intemational Standards on Audiliog {UK} (ISAS (UK)) and applicable law. Our re5ponsibiliiies under those standards are further described in the audttor's re5ponsiblrties for the audrt oflhe financial statements section of our report. We are independent of the charrty in accordance wilh the ethical requirements that are relevant to our audit of the financi81 slalements in the UK, including the FRC'S Ethical Standatd. and the provisions available for small enl(ties. in the circLJmstances sel out below. and we have fulfilled our other ethical spOnSIbl11t1eS in accordan(% with these requirements. We believe Ihal the audit evidence we have obtained is stsfficient and appropriate to provide a basis for our opinion. In common wlth many other chutEhes our auditors assist wilh the preparation of the financial slalements. Conclusions relating to going concern In auditing Ihe financial slatemenls, we have concluded that the ttustees, use of the going concern basis of accounting in the prepaTrtion of the financial statemenls is appropriate. Based on the work we have perfomed. we have not idenlified any matertal uncertainties felating lo events or conditions that, irKlividually or collectively. may casl significant doubt on the charity's ability to n{InUe ab a guing concem for a pen(#J ofat least Iwelve morrths frornwhen the fanCial statements are authorised for issue. OLJr respDnsibilrties and the responsibilities of the twstees with respect lo going concern a described in the relevant sections of this report. 141 Pqge
an KIRKPATRICK MEMORIAL PREs8ERlAN 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 (contlnued) (Xher information The other infomalion comprises the infomation included in the annual report, other than the financial slalemen15 and our auditorfs report Ihereon. The trustees are responsible lor the other infDmialion. Our opinion on the financial 51alements does not cover the olher inforTnalion and, except lo the extent otherwise explicitly stated in our ieport, we do not express any fotm of assurance conclusion Ihereon. In conne10n with our aurjrt of the financial statements, our responsibiltty is lo read the other information and. in doing so, consider whether the other information is materially inconsistent wrth the financial stalemenls or our knowledge obtained in the audTI or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misslalemenls. we are reqUId lo detetTnine whether there is a material misstatefflenl in the financAal stalemenls or a material misslalemenl of the olhei inforrnalion. If. based on the work we have perforrneé, we (x)nclude that the is a material misslalement of1his other information, we are required lo report that fact. We have nothing to port in this regard. Matters on which we are required to report by exception In the light of the knowledge and urKle1and{n9 olthe charity and rts environment obtained in the cout5e of the audri, we have not identified material mis51alemenls in the Irustees. report. We have nothing lo report in respect of the following Matte in relation to which the Charlties Act (Northem Ireland) 2008 requires us lo repDrt to you if, in our opinion.. the information given in the Iruslees, report is inconsi51enl in any material respect with the financial stalemenls.. or adequale accounting recottls have nol been kept,. of the financial stalements are not in agreement wrth the accounting records and retums,. or we have not received all the information and explanalions we require for our audit. Responsibilities of truslees As explained rnore fully in the InJslee5' responsibililies statement, the tru51ees are responsible for the preparation of the financial slalemenls and for being satisfied Ihat they give a true and fair view, and lor such intemal control as the Iruslees determine is necessary lo enable the preparation of financi81 statements that are free from material misstalemenl. whether due to fraud or error. In preparing the financi8151alefflenls. the Iruslees are responsible fof assessing the charity's abilrty ID Continue a5 a going r£)ncem. disclosing, as applicable, matters related to going concem and using the going concem basis of accounting unless the trustees etther intend lo liqutilale the charrty or lo cease operations, or have no realistic alternative but to do so.
an KIRKPATRICK MEMORIAL PREs8ER{AN CHURCH a Congregation of The Presbirterian Church in Ireland Independent Auditor's Report to the Members of Kirkpatrick Memorial Presbyterian Church a Congregation of The Presbyterian Church in Ireland Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain asonable assurance about whether the financial statemen15 as a whole are free from material misstaleff*nt. whether due to fraud or effor, and to issue an audilorfs report that includos our opinion. Reasonable assurance is a high level of assu(allce, bul is not a guarantee that an audr( conducied in 2ccordan¢e wrth ISAS (UK) will avayS detect a fflaleftal misstatement when it exists. Misslalements can 8ri5e from fraud or emr and are considered material if. individually or in the aggregate, they could reasonably be expected to influence the economic decisions of use[5 taken on the basis of these financial st8lemenl5. Irr¢gularities. including fraud. are instances ol non-Gompllance wfth laws and reguiaiions. We design procedures in line with our responsibilities, outlined above, to detecl material misstatements in respect of irregularities. including fraud. The extent lo whi¢h our pro¢edures are capable of detecling irregulariltes. including fraud is detailed below: We discussed 18ws & regulations and fraud risks during our audrt planning procedures. We consider that fraud, if tt were to occur. would most likely involve the misappropriation of income. Audrt procedures were planned and perfomied to assess processes for recording the different sOue5 of income. We eaIn mindful Ihal fraud, by rts very nature, may be difficult to detect but we have tested controls in place and cDnsider that our audrt has 8 reasonable chance of detecting a material fraud in this area. As part of an audit in accotdance with ISAS {UK), we exercise professional judgment and maintain professional scepticism throughout the auott. We also.. Identify and assess the risks of material misstatement of the financial slatemenls. whether due to traud or error, design and perform audrt proceduies responsive to those risks. and obtain audrt evidence that is sufficient and appropriate lo provide a basis for our opinion. The risk of not delecting a maleiial misslatemenl resuliing fpDm fraud is higher than for one resulting from error. as fraud may involve collusion, foTTJery, intentional omissions, misrepiesentations. or the override of internal control. Obtain an Undelanding of intemal control relevant to the audrt in ortlerto design audii procedures that are appropriate in the circurThslances. but not for the PLJfFK)se of expressing an opinion on rhe effectiveness of the intemal control. Evaluate the appropnateness of accounting policies used and the reasonableness of accounb.ng eslimales and related disclosures made by the trustees. Conclude on the appropriaten of the trustees. use of the going concem basis of accounting and. based on the audit evidenco obtained. whether a material uncertainty eStS related lo events or conditions that may ca51 significant doubt on the cknarily's ability lo continue as 8 going concern. If we tx)nclude that a material UnGertainly exsts. we are required lo draw attention in our aud(torfs report lo the related disclosures in the financial slgtemenls or, rf such disclosures are inadequate, to modify our opinion. Our conclusion5 are based cn the audit evKJence obtained up lo the dale of our auditoffs report. However. fvlure events or condrtions may cause the charity to cease to continue as a going concem.
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 (nIlnueI Auditor's responsibilities for the audit of the financial statements. contd. Evaluate Ihe overall presentation, structure and conlenl of the finanaal slatemenls, including the disclosures, and whether the financial statements represent the underlying 1ran5aclions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matter5, the planned scope and liming of the audtt and significant audii findings. induding any significant deficiencies in Internal control Ihat we identity during Our audrt. Use of our report This report is made solely to the ¢harFiy's members, as a body, in accordance with section 65 of the Charities Act (Northem Ireland} 2008. Our audit work has been undertaken so that we might state to the ctharity'5 members those matters we are wuired to state to thern in an audttoff5 Teport and for no other purp)se. To the fullest extent permitted by law. we do not acp1 or assume responsibility to anyone Dther than the Gharity and the charrty's membe[5 as a body, for our audrt work, for this report. or lor the opinions we have formed. Muir & Addy Chartered accountants & statutory aud(tor 427 Holywood Road Belfast BT4 2LT 15 May 2023 171 ge