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 cOn￿rn are described in
the relevant sections of this report.
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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. ex￿pt 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.
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CARNMONEY pRE5B￿ERIAN 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 charl￿S 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 rn￿ht 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 PRE5B￿ERIAN 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) 2￿8 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
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