Bloomfield . PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE Independent Auditor's Report to the members of Bloomfield Presbyterian Chu-. ch Opinion We have audited the financial statements of Bloomfield PrÈsbyterian Church (the 'Charity'l for the year ended 31st December 2022 which comprise the Statement of Financial Activities. the Statement of Financial Position and the note5 to the financial statèments, including 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 Kingdorn Generally Accepted Accounting Practicel. In our opinion, the financial statements.. give a true and fair view of the state of the Charity's affairs as at 31st December 2022 and of its income and expenditure for the year then ended,. have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting Practice- have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with International Standard5 on Auditing IUKI 115As IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statÈments settion Df our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial Statements in the UK, including the FRC'S Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 20 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We bèlieve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concèrn We have nothing to report in respect of the following matters in relation to which the ISAS IUKI require us to report to you where.. the trustees, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate,. or the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the Charity's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorisèd for issue. Other information The trustees are spOnSible for the other information. The other information comprises the infom)ation included in the annual report other than the financial statements and our auditor's report thereon. Our opinion on the financial stat@ments does not cover the other information and. expt to the extent othenlSe explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connertion with our audit of the financial statements. our responsibility 15 to read the other information and, in doing so, consider whether the other information is m3terially inconsistent with the financial statements or our knowledge obtained in thÈ audit or othetwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is 8 rn3terial misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other inform3tion, we are required to report that fart. We have nothing to report in thts regard. Matters on whith we are required to report by eXption In the light of the knowledge and understanding of the Charity and its environment obtsined in the course of the audit, we have not identified material misstatements in the Trustee5' Annual Report. We have nothing to report in respect of the following matters in relation to which the Charities Art (Northem Srelandl 2008 requires us to rÈport to you if, in our opinion.. sufficient accounting records have not been kept,. tsr the financial statements are not in agreement with the accounting records and returns,'or we have not obtained all the infonnation and explanations necessary forthe purposes of our audit. conYd....I Dtamtsjbd &skIl l)Idmoii(I crtered Accountanrs2Dd RE*2dA '%killen SlnclalrHouse,891IOI Roi71Avtm Beifas¢BTi IFE Page 7 of18
Bloomfield PRESBYTERIAN CHURCFI TO KNOIV JESUS AND SHARE HIS LOVE Independent Auditor's Report to the members of Bloomfielu Presbyterian Church Ico4gdl Responsibilities of the trustees As explained more fully in the trustees, responsibilities statement set out on page 5, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the Charity's ability to continue as 3 going concern, disclosing. as applicable, matters related to going concern and using the going contern basi5 of accounting unless the trustees either intend to liquidate the Charity or to cease opÈrations, or have no realistic alternatlve but to do so. Our responsibilities for the audit of the financial statements Our objectives are to obtain reason3ble a55urance about whether the financial ststements as a whole are free from material rnisstatement, 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 it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expetted to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the Charity's members, as a body, in accordance with section 65 of the Charities Act INorthern Ireland) 2008 and the rÈgulation5 made under Section 66 of that Act. Our audit work has been undertaken so that we might state to the Charity's members those matters we are required to state to them in an auditor's 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 Charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Nigel V. Skillen FCA (Senior Statutory Auditor) for and on behGlf of Diamond & Skillen Chartered Accountants and Registered Auditor Sinclair House, 891101 Royal Avenue Belfast. BTI IFE 21st March 2023 l)i¢imond DLqnMd &sk[l Chartered Accoutantsartd RewredAthr "'%killcn SlncknlrHouse.891101 RoyalAvern* ¢ifasttrTI LFE Page 8 of18