BELFAST BIBLE COLLEGE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE DIRECTORS OF BELFAST BIBLE COLLEGE LIMITED Opinlon We have audited the financial statements of Belfast Bible College Limiled (the 'Company') for thè year ended 31 August 2023 which comprise the statement of financial activities. the stalemenl of financial position, the statement of cash flows and notes to Ihe financial statements. induding significant accounting policies. The financial reporting framework Ihat has been applied in their preparation is applicable law and United Kingdom Accounting Standards. induding Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of lrnland (United Kingdom Generally Accepted Accounling Practice). In our opinion. Ihe finandal statements.. give a true and fair view of the stste of the charÈtable Company's affairs as at 31 August 2023 and of Its incoming resources and application of resources, for the year then ended.. have been properly prepared in accordance United Kingdom Generally AC￿pted Accounting Practice. and havé been prepared in arxordance with Ihe requiremenls of Ihe Companies Act 2006. Basig for oplnlon We conducted our audit in accordance with Intemalional Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs ￿Spon&￿-111ieS for the audit of the fin8nci81 statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responslbiltlies In accordance with these requirements. We believe that the audiÈ evidence we have obtained is sErf￿lent and appropriale lo provide a basis for our opinion. Conclusions relatlng to 9olng concem In auditing the financial statements, we have conciuded Ihat the Directors, use of the going concern basis of accounting in the preparation of the finantial statements is appropriate. Based on the work we have performed, we have not identified any material uncertalnties relating to events or conditions that, individually or collectivety. may cast significant doubt on the Company's ability to continue as a going concem for a period of at least twelve months from when the financial slaiemenls are alrthorised for issue. Our responsibilitres and the responsibilities of the Diredors with respect to going concem are de$￿Ibed in the relevant sections of this report. Other infonnation The other information comprises the information included in the annual report other Ihan the financial stalements and our auditorfs report thereon. The Directors are responsibte for the other infomiation Contained within the annual report. Our opinion on the finane4al statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is malerially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material Inconsislenciès or appa￿nt mateiial misstatements, we are required to determine whether this gives rise to a material misslatement in the financial statements themsolves. If, based on the work we have performed. w8 COtKlude that ther8 is a material misstatement of Ihis other information. we are required to report that fact. We have nothing to report in this regard. Mattern on whlch wè aro roquired to report by exception We have nolhing to report in respect of the followlng matters in relalion to which the Charities (A¢¢ounts and Reports) Regulations 2008 require us to report to you If, in our opinlon: the information given in the financial statements is inconslstent in any materfal respect with the Directors. report-, or sufficient accounting records have not been kept.. or th8 financial statements are not in agreement with the accounting records,. or we have not received all the information and explanations we require for our audtt. 11 BELFAST BIBLE COLLEGE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE DIRECTORS OF BELFAST BIBLE COLLEGE LIMITED Responslbllltles of Dlrectors As explalned more fully in the statement of Directors. responsibilities. the Directors are responsible for the preparation of the financial statements and for being satisfied that they gÉve a true and tsir view, and for such internal control as the Directors determine is necessary to enable the preparation of financial statements that are free from material misstslement, whether due to traud or error. In preparing the financial stalemenls, the Direclofs are responsible for assessing the Compan￿5 ability to Continue as a goin9 con¢&m, disclosing, as applicable, matters related lo going ¢oncem and using the going concern basis of accounting unless the Directors either intend to liquldate the Charitable company or to ¢ease operations, or have no realistic altemativé bul to do so. Audltorfs responsibllltles for the audlt of the flnanGlal statements We have been appolnted as auditor under section 144 of the Charities Act 2008 and report in accordance wlth tha Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements a$ a whole are free from material mlsstatement. whether due to fraud or eiror, and to issue an auditors report that indud8s 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 detecl a material misstatement when it exists. Misslatements can arise from fraud or error and are considered material rf, individually OT in the aggregate. they could reasonably be expected lo in)luence the economic decision5 of users tsken on the basis of these financial ststements. [￿egUlarItieS, incjuding fraud. are instances of non-compllance wlth laws and regulations. We design procedures in lir*e wilh our responsibililies, outlined above, to detect material misstatements in resped of iNegularities, including fraud. The extent to which our pro¢edures are capable of detscting irregular?lies. including fraud, is detailed below 12- BELFAST BIBLE COLLEGE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE DIRECTORS OF BELFAST BIBLE COLLEGE LIMITED Our approach to identifying and assessing the risks of malerial misstalement in respect of irreguEarities, including fraud and non-compliance with laws and regulations, was as follows: the engagement partner ensured thal thè engagement tsam co119Ctivety had the approprfate compatence. capabilities and sknlts to identfy or recogni5e non