Knock Congregation Of The Presbyterian Church In Ireland Indgpondont auditorf$ report to tho m¢mb•rs of Kno¢k Congr¢gatlon Of Th• Prosbyt•riaft Chur¢h In Iroland Year •ndèd 31 De¢•mbgr 2022 Opinion We have 8udited th8 fln8nclal staternents of Knock CorEgr8gation Of The Pr85byterian Church In Ireland (the 'ch8rtty'1 IOT th8 year 8nded 31 D8c8mber 2022 which compris8 the statement of fir78ncial 8ctsvit18S. Statemerrt of fin8nCI81 position, statement of cash flows and the related notes, including a summary of significant acwunting policies. The financial reporting framework that has been applied in their preparation is appliGable law and United ngdoM A¢¢ounling Standards. including FRS 102 The Flnancial Reporting Standard ap1¢able in the UK and Rtspublic of Irgland (United Kingdoffl Generally Accepted Accounllng Practice). In our oplnlon the fln8n¢ial stslem&nls'. gTve a true and fair view of the stste of the charity's affairs as 8131 Oecernb8r 2022 and of ils incoming resouTces and application of resources. including lis incoma and &xp8nditur8. for the year then anded.. h8va b88n prOrIY pmpared in accordance with United Kingdom Generally Accept8d Accounting Practic8.' have been prep8red in 8ceoTd8nce with the requirements of tha Chariti6s Act (Northern Ireland) 2008. 8081$ for oplnlon W8 condLJCted our audit in accordan¢o with Intemational Siandards on Audlting (UK) IISAs IUKII and appllcabl8 law. Our responsibilities undèr thosè Stand8rds 8re further describod in tha 8udllo¢s responslbllltl&s f)r Ihtr audlt of tho flnandal 81ataments section of our report. We are Independent of the charity in accordance with the gthic81 requirements that are relevant lo our audit of the flnancial stslemgnts In tho UK. in¢iuding th$ FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requiT8ments. We belleve Ih8t the 8udll •vid$nco wa havg oblainod Is $uffi¢lgnl 8nd approprialo lo provld& a basis for our opinion. Conclu8lon* r•l8tlng to golng concgm In auditing the financial slalements. w9 hav9 conclud8d that th8 Irust88s' usa of thg golng concern basls of accountlng In tho preparation of the flnanclal stalefflents 45 appropri81•. Based on the work w& hav8 p8rfomigd. wg havg not Identlflgd any matèrial uncertainties relating to 8vents or conditions Ih8t. individually or coll8cUvdy, may cast signlficanl doubl on tha charity's ability lo contlnu& as a golng Concgrn lor a pèrlod of al 18a8t [vO months frorn when the flnancial stalaments are aulhoris8d for issue. Our rospc)n$lbllltl8S gnd thg r8sponslb15111es of the tTUStees wilh tssp8ct lo going eon¢arn ar8 d8scrfb8d In the ro18vanl Sn$ of this rèpcfft. Othor Infom?gtlon The Oth8r informallon MPrIso$ the Infomatlon Indudgd In Ihg annual report. other than th8 financial statements and our audltorfs roport thereon. Thè INsl&es ar# responslble for the other Infomiallon. Our oplnlon on thè financial stat8rn8nts does not cover thg other informotlon and, except to the extent otherwise explicitly Stated In our report, we dL> not gxpr958 any fomi of assurance concluslL)n thereon. In connection with trur audit of the financial $18t9m9nts, our r8sponsibility is to read the other Information and. in doing so, considgr whèther the other inforrnalion is rnalerially inconsis19nt wlh thè financial statèmènts or our knowledge obtained in the audit or otherwise appears to bg matsrially misstated. If we identify such material iner)nsistsn¢igs or apparant material mlsstatements. we are required to determi whgthgr tharo is a material misslatemenl in the financial Stalemonts or a m8tsrS01 mlsst8l&ment of the other information. If, basod on the work we have rforrned. we condude that thora is 8 material misslaleTTFent of thls other infomiation. we are requlred to report th81 fact. We have nolhSng to report in Ihis ¥egard. 10-
Knock Congregation Of The Presbyterian Church In Ireland Independent auditovs rsport to th• mtrmbers of Knock Congwatlon Of Th• Prgsbyterian Church In Iroland [conlthuedJ Year ended 31 D•cemb•r 2022 Matters on which we are required to report by exception In the light of the knowledgs and understan(Sing of the charity and its environment obtslned sn the course of 8udS1. we have not identrfied material misstslenyenls in the trusle8s' report. Wg have nothing to report in resp8cI of the following matters in r8lalion to wh¢ch the Charities Act (Northern Ireland) 2008 rgquirgs us lo report lo you if. In our opinion.. the information given in the Iruslg85' report is inconsistent in any material respo¢1 with the financial statements., or adequ8le 8oUntIng records have not been kepL or th8 flnan¢ial staleNHen15 ar& not in agr&ement wlth tho accounting resords aThJ retums.. or we have not recèived all the information and explanations wo r8qulr8 for our audf(. Ra8ponslbllltl•s of trust••s As 8xpJalngd more fully in the trustees, responsibilities statement, the trusttr&s aro r&sponslble for the pr8paralion of thg flnancial stalem8nts and for b&ing satisfied that thay glva 8 true and fair view. and for such inlarnal contrc>l as tho Irustsas det&miin8 IS necessary to anablg tho Ppar8t]0n of flnancial stat8Fnenls that aro frag from material mlsstslement, whether du8 to fraud or error. In preparing the flnanclal statements, the trust9$ are respon$Sbl8 for as88ssing the charity's ablllty lo ¢ontlnu8 8$ 8 golng concern, disclo8in9, as applicable. mattors rolaled lo going ¢oncem and using the going con¢$m b8SiS Cf accounting unless the Iruslees either intend to Ilquldate tha charity or to ¢8a$a tsperalions, or have no raallstlc alt&mgtlv• bul lo do so. Audltorf* re¥ponslblliti•• for th• audlt of th• financlal statsm•nts Our obl9dfvg8 ar8 to Dblain r88s0nable assurance about whèther th8 fln8nclal 3t4t9rnents a5 a whol8 are free from mat6rfal mls51alemenl. whether due to fraud or arror. and to issua an auditor's report that includes our opinion. Reasonablè 8ssuonee is a high level of assuranc6. but Is not a guarantge that an audit conducted in accordance with ISAS IUKI wlll always d8l&ct a material mlsstatamgnt whèn it $xisls. Mi$slalgments can arlse Irorn fraud or error and ar8 consld$rod maltrrial if, indlvidually or In tho aggrogalo, Ihey could reasonably be exp8Ct8d to influenc& the economk docisions of users taken on the basis of thesa financlal 51atemenls. Irr8gul8rille8, including fraud, are instanc88 of non-complianc8 wllh lawg and regulations. We deslgn PTOCgduras in Ilno wlth otjr respDnsibililies. oulined abov&, to datecl material misst8tements in respect of irregularities, Includlng fraud. Tha extent to which our proc8durgs arg ¢apable ol dolectlng irregularities, including fraud Is d&tsi19d bdow.. We discussed laws & regulmtions Bnd fraud risks durfng our audit planning procedures. We consider that fraud. Ef It We to occur. would most Ilk8ly Snvolv8 tha ml$8pproprialion of in¢om8. Audit PToceduros woro plann8d and p&rformèd lo ass¢$$ proces$8s lor recordlng the differènt sources of incorne. We remaln rnindful that fraud. by Its v9ry naluro, may be difficull to dolsct bul we have t8sled controls in placa and ¢onsidgr that our audit has a reasonable chance of delecling a Fnaierial fraud In this ar&o. As part of an audit in accordance with ISAS IUKI. we exer¢l$g professional judgment and maintain professional sceptlcSsm throughout thg 3udil. We also.. Idenlfy and assess the rssks of material misstatemenl of the financial statements. whethor due lo fraud or error, design and p&rforni audit procedures responsnie to thosfy rbks, and obtsln 8udil avidence that is sufficient and appropriate to provide a bBSiS for our opiniDn. The risk of not det8cling a tll8lerial misslalement resulting from fraud Is higher than for one resultlng from error, as fraud may involve collusion, forgery. intentiortal omlssions, misrepresentations, or the ovarrido of intgmal control. Obtain an understanding of internal control relèvant to the &udil in order to d9n audit pro¢ectures that are apprDpriale in the circurnstancos, bul not for the purpose of expressing an opinion on the eff'VenesS of th8 Inl&mal control. Evaluate th& appropriateness of accountlng policies usad and the reasonableness of accountlng èstlmates and lated disclosuras madè by the trustètrs. 11
Knock Congregation Of The Presbyterian Church In Ireland Indop•nd•nt audltor's rèport to th& m¢mb•rs of Kno¢k Congrogatlon Of Tho Pr¢$bytorian Church In Ireland I¢oftTthu¢d) Y•ar 8nd•d 31 D•e•mbèr 2022 CDndude on the appropriateness of the trustees, use Df the going concern basis of accr>unting and. based on the audit evidence obtained, whether a material uncertainty exists related to events or (x)ndib"ons that may cast signrfic8nt doubt on th8 charity's abfjity to continue as a going concern. If we conclude that a material uncertainty exists. we a required to draw attention in our auditorfs report lo the ielated disclosures in the fi'n8nGial stst8m8nts or, if such disclosures are inadequate, to modify our opinlon. Our Gonclusions aFg based on the audit evidence obtained up to the dale of our audilDr's reporL However, future events of condiknons may cause the chaNty to ceasè to continua as a golng concgrn. Evaluate tha overall presentallon. structurè and contènt of thè flnancl81 stat&mènts. induding dis¢losurgs, 8nd whether the financlal statements represent the undertying transactlon5 and events In a manner that achieves fair presentation. We communicatè with thosè charg6d wilh govarnance r8garding, among other matters, the planned scopg and tlming of the audit and significant audit findings, includirYJ any significant deficienci88 In inlgmal control that we id8ntify duNng our audiL Ug0 of our rop?rt This raport is mado solèly lo tha charity's mèmbèrs, as a bcdy. in 8ceDrdanc8 with saction 65 of thè Chariti$s Act (Northarn Ireland) 2008. Our audit work has been undertaken so that w& mlghl State to th8 chariws members those matters w8 ar8 required to slat8 lo them in an auditor's report and *or no other purpose. To the fullest exlenl permitt&d by law, we do not apt or assume sponSIbilIty to anyone other than th6 charlty and the charlvs m6mbars as a body. for our audll work, for Ihls reptsrt. or for th& oplnlons we have fomied. Muir & Addy Chartered accountants & ststulory auditor Muir Building 427 Holwood Road Bolfast BT4 2LT 16 F8brv8ry 2023 12-