an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
INDEPENOENT AUDITORS REPORT TOTHE TRUSTEES OF KIRKPATRICK MEMORIAL
CONGREGATION OF THE pRE5B￿ERIAN 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 p￿paratIOn 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 f￿anCial 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 PREs8￿ERlAN 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 conne￿10n 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 reqUI￿d 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 urKle￿1and{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 PREs8￿ER{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 a￿vayS 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 sOu￿e5 of income. We
￿e￿aIn 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 Unde￿landing 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 e￿StS 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
(￿nIlnue￿I
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 ac￿p1 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
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