CARNMONEY PRESBYfERIAN CHURCH
Independent Auditorf5 Report to the Trustees and Congregational Committee of
Carnmoney Presbyterian Church
Year Ended 31 December 2022
Opinion
We have audited the accounts of Carnmoney Presbyterian Church (the 'charity') for the year ended 31
December 2022 which comprise the Statement of Financial Activities, the Balance Sheet. the cash flow
statement and the notes to the accounts, including a summary of significant accounting policies. The
finanoal reporting framework that has been applied in their preparation bs applicable law and United
Kingdom Accounting Standards, including Financial Reporting Standard 102. The Financial RerKJrting
Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting
Practlcel.
In ouropinion the accounts:
gNe a true and fair view of the state of the charitable company'5 affairs as at 31 December 2022
and of its incoming resources and application of resources. includin8 its income and expenditure,
for the year then ended;
have been property prepared in accordan￿ with United Kingdom Generally Accepted Accounting
Practi￿. and
have been prepared in accordance with the requirements of the Constitution and Government of
the Presbyterian Church in Ireland (The Code).
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UK) {ISAs {UKI) and
applicable law. Our reswnsibilities under those standards are further described in the Auditoe5
responsibilitie5 for the audit of the accounts section of our report. We are independent of the charity in
accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including
the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believethatthe audit evidence we haveobtained is sufficientand appropriateto provide
a basis for our opinion.
Conclusions relating to going concem
In audtting 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 workwe have performed. we have not identified any material uncertainties relatingto 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 respett to going concern are described in
the relevant sections of thi5 report.
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CARNMONEY PRESBYtERIAN CHURCH
Independent Auditorfs Report to the Trustees and Congregational Committee of
Carnmoney Presbyterian Church (continued)
Year Ended 31 December 2022
Other information
The other information comprises the information included in the annual report, other than the accounts
and our auditorfs report thereon. The Trustees are ￿pOnSible for the other information. Our opinion on
the accounts does not cover the other infomiation and, except to the extent othe￿ise explicitfy stated in
our report, we do not express any fomi of assuran￿ conclusion thereon.
In connection with our audit of the accounts, our responsibility is to read the other infonnation and, in
doing so. consider whether the other information is materialty inconsistent with the accounts 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 whetherthere
is a material misstatement in the accounts or a material misststement of the other information. If, based
on the work we have perfomied, we conclude that there is a material misstatement of this other
information. we are required to report that fact. We have nothingto ￿port in thi5 regard.
Opinions on other matters prescribed by ap￿[cable law
In our opinion, based on the work undertaken in the course of our audit:
the information given in the Trustee5 Report for the financial year for which the accounts are
prepared is consistent with the accounts." and
the Trustees Report has been prepared in accordance with applicable legal requirements.
Matters on whlch we are required to report by exception
In the light of the knowledge and understanding of theTrustees and Fts 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 matter5 in relation to which the Charities Act
{Northern Ireland) 2C4)8 requires us to report to you rf, in our opinion:
- the inforniation gtven in the financial ststements is inconsistent in any material respect with the Trustees,
report: or
- sufficient accounting records have not been kept. or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the infonnation and explanations we require for our audiL
Responslbllities of Trustees
As explained more fijlly in the Statement of Trustees Responsibilrties. the Trustees are responsible for the
preparation of the accounts and for being satisfied that they give a true and fairview. and for such internal
control as the directors determine is necessary to enable the preparation of accounts that are free from
rnaterial misstatement. whether due to fraud or error.
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CARNMONEY PRESBITERIAN CHURCH
Independent Auditorfs Report to the Trustees and Congregational Committee of
Carnmoney Presbyterian Church (continued)
Year Ended 31 December 2022
Responsibilities of Trustees (continued)
In preparin8 the accounts. the Tnjstees are responsible for assessing 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 company or to cease operations, or have
no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the accounts 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 IUKI will always detect a material misstatement when tt exists. Misstatements can
arise from fraud or error and are considered material if. individually or in the aggregate. they could
reasonab￿ be expected to influence the economic decisions of users taken on the basis of these accounts.
Irregularitie5, including fraud, are instances of non-complian￿ with laws and regulations. We design
procedures in line with our responsibilities. outlined atK)ve. to detect material misstatements in respett of
irregularities, including fraud. The extent to which our prO￿dureS are capable of detecting irregularities,
including fraud, is detailed below.
We obtained an understanding of the legal and regulatory framework applicable to the charity through
enquiry of management, industry research and the application of cumulative audit knowledge. We
identrfied the following principal laws and regulations relevant to the charity - Charities Act Nl and the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}.
We developed an understandin8 of the key fraud risks to the entity (including how fraud might occur). the
controls in platr to help mitigate those risks, and the accounts. balances and disclosures within the financial
statements which may be susceptible to management bias. Our understanding was obtained through
review of the financial statements for significant accounting estimates, analysis of journal entries,
walkthrough of the key controis cycle5 in place and enquiry of management.
Our procedures to respond to those risks identified induded, but were not limited to=
Enquiry of management. those charged with govemance and the entity's solicitors around artual
and potential litigation and claims.
Enquiry of management to identify any instsnces of non-cornpliantr wtth laws and regulations.
Reviewing minutes of meetings of those charged with governance.
Reviewing financial statement disclosures and testing to supporting documentation to assess
compliance with applicable laws and regulations.
Auditing the risk of management override of controls, including through testing journal entries and
other adjustments for appropriateness, and evaluating the business rationale of significant
transartions outsidethe normal course of business.
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CARNMONEY PREs8￿ERIAN CHURCH
Independent Auditorfs Report to the Trustees and Congregational Commsttee of
Carnmoney Presbyterian Church (continued)
Year Ended 31 December 2022
A further description of our responsibilities for the audit of the accounts is located on the Financial
Reporting Council's website at: httP:/lwww.frc.org.uklaudttorsreswnsibilities. This description forms part
of our auditorfs report.
This report is made solely to the TnJstees and Congregational Committee as a body, in accordance with
section 65 of the Charities Act (Northern Ireland) 2008 and regulations made under section 65 of that Act.
Our audit work has been undertaken so that we mght state to the committee those matters we are
required to state to them in an auditorfs report and for no other purpose. To the fullest extent pemiitted
by law. we do not accept or assume responsibility to anyone other than the church and the committee as
a body, for our audit work, forthis retKJrt, or forthe opinions we have formed.
J L GRANT (Senior Statutory Auditor)
For and on behalf of
FPM ACCOUNTANTS LTD
Chartered Accountants & Statutory Auditor
Unit l. Building 10
Central Park
Mallusk
Co Antrim
BT36 4FS
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