INDLI PEINDENT AUDITOR'S REPORT TO THE GEINERAL ASSEMBLY OF THE
PRESBYTERIAN CHURCH IN IRELAND
Opinion
We liave audited the fiiiancial statements of The General Assembly of The Presbyteiian Chui'ch in Iieland
for the ye￿. ended 31, December 2022 which compi'ise the Statement of Financial Activities, tlie Balance
Sheet, the Statcment of Cash Flows and the ielated iiotes I to 26, incllidiiig a SULnmary of significant
accounting policies. The finaiicial repoiting framewoi'k that lias been applied in theii pieparatioii is
applicable law and United Kingdom Accounting stand￿ds (United Kiiigdom Geiiei'ally Accepted
Accounting Pi'actice) including FRS 102 "The Financial Repoiting Standaid applicable in the UK and
Republic of Iieland"
In oui opinion the finaiicial statements:
give a true and fail view of the state of the charity's affaii's as at 31, December 2022 and of its
iiicoining resoui'ces aiid applicatioii of iesoui'ces, foi the year then ended;
have been propeily prepai'ed in accoidance with United Kingdom Geneially Accepted Accounting
Pi"actice' and
have been piepaied in accoi'dance with the i'equiiements of the Charities Act (Noi'thern I1'e1￿]d) 2022.
Basis for opinion
We conducted oui aiidit in accoidance with Intei'national Standai'ds on Auditing (UK) (ISAS (UK)) and
applicable law, Oui i'esponsibilities under those standai'ds al'e fuithei described iii the Aiiditor's
i'esponsibilities foi the audit of the financial statements section of oui. ieport below. We al'e independent
of the chai'ity in accoidance with tlie ethical requiiemeiits that ielevant to oui. audit of the finaiicial
statements in the UK, including the FRC'S Ethical Staiidard, and we have fulfilled oui. other ethical
i'esponsibilities in accoi'dance witli these iequiiements.
We believe that the audit evidencc we Iiave obtained is sufficieiit and appropi'iate to provide a basis foi
oui. opinion.
Conclusions i'elatlng to going concern
In auditing the finaiicial statements, we have concllided that the trustees, use of the going concerii basis
of accounting kn the prepaiation of the financial statements is appropriate.
Based on the work we have perfoinied, we liave not identified any material unceitaiiities i'elating to
events oi coiiditions tliat, individually oi collectively, may cast significaiit doubt on the chaiity's ability to
COLltinue as a going concem foi. a period of 12 inonths fiom when the fiiiancial statements ale authorised
foi issue.
Oui J'esponsibilities and tlie I'esponsibilities of tlie trustees with i'espect to going concei'n al-e desci'ibed in
the relevant sections of thks i'epoit. Howevei,, because not all futui'e events oi, coiiditions cali be predicted,
this statement is not a guarantee as to the ti-ustee's ability to continue as a going coiicei'n.
Other information
The othei infoimation compi'ises the infoi'mation incliided in the aimual repoi't, othei ihaii the financial
statements and oui. auditoi s ieport theieoii. The tiustees ale i'esponsible foi the othei infoi'mation
contained in tlie Annual Report.
OLii opinioii on the financial statemeiits does not covei tlie othei. inforniation aiid we do not expi'ess any
form of assui'ance conclusion theieon.
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INDEI PENDENT AUDITOR'S REPORT TO THf GENERAL ASSEMBLY OF THE
PRESBYTEIUAN CHURCH IN IRELAND CHARITY (cont'd)
Oui responsibility is to read the otheL' infoiniation and, in doing so, considei. whethei the otlier
infoimation is materially Inconsistent with the fIn￿]cial statemeiits oi. oui kiiowledge obtained in tlie
audkt or otherwise appeal's to be materially misstated. If we identify siicli matei'ial inconsisteiicies or
apparent inateiial misstatements, we al'e required to deterniine whethei. this gives iise to a mateiial
misstatement in the fiiiancial statements tlieniselves. If, based on the woi'k we have peifoi'ined, we
concliide that thei'e is a matei'ial Inisstateinent of the othei infoimation, we are i'equii'ed to repoit that fact.
We have nothing to repoit in this iegard.
Matters on Ivhich we are R"equii'ed to report by exception
We have nothing to repoit in i'espect of the following mattels wheie the Chai"ities (Accounts and Reports)
Regulations (Nolthern Ireland) 2015 I'equire us to L'epoit to you if, in our opiiiion:
the infoi'mation given in the ti'ustees, Annual Repoi"t is incoiisistent iii ￿lY matei'ial iespect with
tlie financial statements. oi.
sufficient accounting iecords have not been kept. or
the financial statenients al'e not in agieement with tlie accounting i'ecoi'ds and i'ctui'ns. or
we have not received all tlie ii)foi'mation and explanations we i"equiie for oui. aiidit.
Responsibilities of the trustees
As explained mole fully in tlie ti'ustees, iesponsibilities statement, set oiit on page 21, the tiustees ale
responsible foi. the piepai'ation of the financial statenients aiid foi being satisfied tliat they give a true and
fair view, and for sucli iiiteinal contiol as the tiustees deteimine is necessai'y to enable the prepaiation of
financial statements tliat al'e fl'ee fi'oin matei'ial misstatenient, whethei. due to fraud oi. eiTOr.
In preparing the financial statements, the trustees al-e respoiisible for assessing tlie chai'ity's ability to
continue as a going concei'n, disclosing, as applicable, mattel's related to going concern and usiiig the
going concei'n basis of accountiiig unless management eithei. inteiids to liquidate the chai'ity or to cease
operatioiis, oi- lias iio realistic altei'native but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appoiiited as auditor undei. section 65(2) of the Charities Act (Northei"n Iieland) 2022 and
report in accoi'dance with the Act arAd i'elevant I'egulatioiis made oi. haviiig effect thei"eunder.
Oui. objectives ale to obtain i'easonable assui.ance about wliethei the financial statements as a whole al'e
flee fioin niateiial misstalemeiit, whethei. due to fiaud oi ei'ror, aiid to issiie an auditoi's i'epoit that
includes oui opiiiion. Reasonable assui-aiice is a liigh level of assui'aiice, but is not a guai'antee that an
audit condiicted in accordaiice witli ISAS (UIC) will always detect a matei'ial misstatement when it exists.
Misstatenients can ai'ise fiom fraud OL. eiioi. aiid are coiisidei'ed mateiial if, individually OL. in the
aggiegate, they could i'easoiiably be expected to influence the economic decisions of usei's taken 011 tlie
basis of tliese financial statements.
I xplanatioii as to Ivhat extent the audit Ivas considered capable of Iletecting ii'i'egularities, inclu(ling fraud
Ii'iegulai'ities, including fi'aud, ai"e instances of non-compliance witli laws and i'egulations. We design
pi'ocedures in line with our i-csponsibilities, outlined above, to detect il'A'egulai'ities, iiicliiding fraud. The
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INDEI PENDENT AUDITOR'S REPORT TO THE GEI NERAL ASSEMBLY TRUSTLI ES OF THE
PRESBYTERIAN CHURCH IN IREI LAND CHARITY (coiit'd)
risk of not detecting a niaterial misstatement due to fi-aiid is higliei. thall tlie i'isk of not detecting one
i"esulting fi'om eiioi., as fiaud may iiivolve deliberate coiicealmeiit by, foi cxample, foigeiy or intentioiial
misrepreseiitations, oi tFll"ough collusion. The extent to which our procedures are capable of detecting
iri'egulai-ities, iiicluding fi'aud is detailed below. Howevei-, the primaiy respolisibility foi. the pi-evention
and detection of fi'aud rests with both tliose charged with governance of the entity and management.
We obtained an undeistanding of the legal and regulatoi'y fi'anieworks that are applicable to the
chaiity and deteimined that the most significant ale the Charities Act (Noi"theiii li'eland) 2022, the
Charities (Accounts and Repoits) Regiilations (Noithern Ii'eland) 2015 and The Charities (Annual
Retiiin) RegLilations (Noithein Ireland) 2020. In addition, the chai'ity has to comply witli laws and
i'egiilations relating to its opei-ations, iiicludiiig the Coronavii'iis Job Retention Scheme iules, health
and safety and GDPR.
We understood how the Ch￿ltY is complying with those fiamewoiks by Inaking enquiiies of the
trustees and management of the chaiity to understand how tlie charity maintaiiis aiid communicates
its policies ￿]d procedLlI'es in these ai'eas. We cori'oboiated oui. iiiquiiies through leading minutes of
tiustees, meetings and coiiespondence witli relevant authoiitics.
We assessed the susceptibility of the chaiity's financial statemeiits to material niisstatement,
including how fraud might occui. by considerilig the i'isk of management ovei"i'ide aiid by assuniilig
the i"ecognition of ceitain eleinents of voluntai'y income, inconie fi'om chai'itable activities and
investmeiit income to be fiaud i'isks. Our testiiig of such income included agreeing specific
'aiisactions to soiiice documeiitatioii and the i'eceipt of payment in bank stateinents, testiiig ceitain
manual journals, and leading niiiiutes, legal docunientation and i'ecoids maintained by tlie trustees.
Based on tliis undeistanding we designed oui audit piocedures to identify iioncompliance with such
laws ￿ld i'egulations. We lead the minutes of tiustees, meetings to identify any non-compliance with
laws and regulations. We also rnade enquiries witli the ts"ustees and of niaiiagemcnt of the chai.ity
i'egaiding conipliance with laws and regulations.
A fui-thei. desci'iption of oui. i-espoiisibilities for the audit of the financial statenients is located oil tlie
Financial Repoi'ting Council's website at https;//www.frc.oi'g.uk/auditoi'siespoiisibilities. This
descL'iPtion fom]s pait of our aiiditoi s repoit.
Use of our i'eport
This i'epoi't is niade solely to the Tiustees, as a body, in accordance with Part 4 of the Cliai"ities (Accounts
aiid Repoi'ts) Regulations 2015. Our audit woik has been undeitaken so that we inight state to the
cliai"ity's tiustees those mattel's we al'e i'equiied to state to them in an auditors, i'epoit and foi. no oth¢i'
pui'pose. To the fullest ¢xtent pei'mitted by law, we do not accept oi. assume responsibility to anyone
othei. than the chai ity and the chal'ity's tiustees as a body, foi. oui. audit work, foi this iepoi't, oi" foi the
opinions we Iiave foimed.
ERNST & YOUNG LLP
Statutoiy Aiiditoi.
B¢lfast
Date 31 May 2023
Eriist & Youiig LLP is eligible to act as ali aiiditor iii tei'ins of section 1212 of tlie Coinpanies Act 2006
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