CARNMONEY PRE5BYtERIAN CHURCH Independent Auditorfs Report to the Trustees and Congregational Committee of Carnmoney Presbyterian Church Year Ended 31 December 2023 Opinion We have audited the accounts of Cammoney Presbyterian Church (the 'charityl for the year ended 31 December 2023 which comprise the Statement of Financial Activities. the Balance Sheet, the cash flow statement. and the notes to the accounts, includin8 a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the accounts: give a true and fair view of the state of the charitable company's affairs as at 31 December 2023 and of its incoming resources and application of resources, including its income and expenditure, forthe yearthen ended: have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared In accordance wlth the requirements of the Constitution and Government of the Presbyterian Church in Ireland lThe Code). Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISA5 {UKII and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirementsthat are relevantto ouraudit of the attounts 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 have obtained issufficientand appropriate to provide a basis for our opinion. Conclusions relating to golng concern In auditing the financial statements. we have concluded that the Trustees use of thegoing concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material unttrtainties relating to events or conditions that. individually or collectiveiy. may cast significant doubt on the Charws 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 respect to goin8 cOnrn are described in the relevant sections of this report. li
CARNMONEY PRE58YTERIAN CHURCH Independent Auditorfs Report to the Trustees and Congregational Committee of Carnmoney Presbyterian Church (continued) Year Ended 31 December 2023 Other information The other information comprises the infonnation included in the annual report, other than the account5 and our auditorfs report thereon. The Trustees are responsible forthe other information. Our opinion on the accounts does not cover the other infom)ation and. expt to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connertlon with our audit of the accounts. our responsibility is to read the other information and, in doing 50, consider whether the other information is materially inconslstent 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 rnisstatement in the accounts or a material misststement of the other information. If, based on the work we have performed. we conclude that there a rnaterial misstatement of this other information. we are required to report that fact. We have nothing to report in thi5 regard. Opinions on other matters prescribed by applicable law In our opinion. based on the work undertaken in the course of our audit: the information given in the Trustees Rewrt for the financial year for which the accounts are prepared is consistent with the accounts; and the Trustees Report has been prepared in accordan with applicable legal requirements. Matters on which we are required to report by exception Inthe light of the knowledge and understandirrgof theTrustees and its environment obtained inthe course of the audit, we have not identified material misstatements in the Trustees Report. We have nothing to report in respect of the following matters in relation to which the Charities Act (Northern Ireland) 2IM requires us to report toyou rf, in our opinion: - the information given in the financial statements is inconsistent in any rnaterial respect with the Trustees, report; or - sufficlent accounting retords have not been kept: or - the financial statements are not in agreement with the accounting recofds; or - we have not received all the infom)ation and explanations we require for our audit. Responsibilities of Trustees As explained more fully in the Statement of Trustees Responsibilities, the Trustees are sponsIble for the preparation of the accounts and for being satisfied that they give a true and fair view. and for such internal control as the directors determine is necessary to enable the preparation of accounts that are free froffl material misstatement. whether due to fraud or error. 12
CARNMONEY pRE5BERIAN CHURCH Independent Auditorfs Report to the Trustees and Congregational Committee of Carnmoney Presbyterian Church (continued) Year Ended 31 December 2023 Responsibilities of Trustees (continued) In preparing the accounts, the Trustees are responsible for assessing the charlS abiltty to continue as a going concern. disclosin& 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 assufance about whether the accounts as a whole are free from rnaterial misstatement, whether due to fraud or error. and to issue an auditorfs 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 {UKI will always detect a material misstatement when tt exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate. they could reasonably be experted to influentr the economic decisions of users taken on the basis of these accounts. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We desi8n procedures in line with our responsibilities. outlined above. to detect material misstaternents in respect of irregularities, including fraud. The extent to which our procedures are capable of deterting irregularities, including fraud, is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the charrty 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 Att Nl and the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). We developed an understanding of the keyfraud risks to the entity lincludin8 how fraud rnht occur), the controls in place to help mitigate those risks. and the accounts. balances and disdosures 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 controls cycles in place and enquiry of management. Our procedures to respond to those risks identrfied included, but were not limited to: Enquiry of management. those charged with governance and the entitys solicitors around artual and potential litigation and claims. Enquiry of management to identify any instances of non-compliance wtth laws and regulations. Reviewing minutes of meetings of those charged with governance. Reviewing financial statement di5c105ures and testing to supporting documentation to assess compliante with applicable laws and regulations. Auditingthe risk of management override of controls, including through testing journal entries and other adjustments for appropriateness. and evaluating the busine55 rationale of significant transartions outside the normal course of business.
CARNMONEY PRE5BERIAN CHURCH A further description of our responsibilities for the audit of the accounts is located on the Financial Reportlng Council's website at: httP://www.frGorg.uklauditorsrespon5ibilities. This description forms part of our auditor's report. This report is made solely to the Trustees and Congregational Committee as a body. in accordance with section 65 of the Charities Act (Northern Ireland) 28 and regulations made under section 65 of that Act. Our audit work has been undertaken so that we might 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 permitted 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. for this report. or for the opinions we have formed. J L GRANT (Senior Statutory Auditorl For and on behalf of FPM ACCOUNTANTS LTD Chartered Accountants & Statutory Auditor Unit l. Building 10 Central Park Mallusk CD Antrirn BT36 4FS 14