, Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE Independent Auditorfs RepLYt to the members of Bloomfield Presbyterian Churth Opinion We have audited the financial stètements of Bloomfield Presbyterian Church (the 'ChariWI for the year ended 31st December 2023 which comprise the Statement of Financial Activities, the Statement of Financial Position and the notes to the financial statements. including 3 Summary of 5ignifieant accounting policie5. The financial reporting framework that has been applied in their preparation Is applicable law and United Kingdom Accounting Standards. irbcluding Financial Reporting Standard 102.. The Financial Reportin8 Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements". give a true and fair view of the state of the Charity'5 affairs as at 31st December 2023 and of its income and experbditure for the year then ended,. have been properly prepared in accordance with UnÉted Kingdom Generally Accepted Accountin8 Practice- have bèèn prepared in accordance with the requirements of the Charities Att {Northern Ireland) 2CN)8. Basi5 for opinion We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities L¢nder those standards are further described in the Audrtor's responsibilities for the audit of the financial statèmènts section of our report. We are independent of the Charity in accordance with the ethical requirernent5 that are rèlevant to our audit of the financial statements in the UK. including the FRC's Ethical Standard. and the pr¢)visions available for small entities, in the circumstance5 Set out in note 20 to the financial statements. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the following matter5 in relation to which the ISAS IUKI require us to report to you where: the tru5tees' Lbse of the going concern ba515 of accountin8 in the preparatton 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'5 ability to continue to adopt the going concem basis of accounting for a period of at least twelve months from the date when the financial ststements are authorised for issue. Other infrymation The tfU5tees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. Our opinion on the financial ststements does not cover the other information and. except to the extent otherwise explicitly ststed in our report. we do not expre any fomi of assurance conclusion thereun. In cortAection with our audit of the financial ststements. our responsibility 15 to read the other information and, in doing so. consider whether the other iftfomiation is materially inconsistent with the financial st8tements or our knowlèdge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent rnaterial misstatements. we are requirèd to determine whether there is a material misstatement in the financial ststements or a material misstatement of the other information. If. based on the work we have perfomied, we conclude that there is a rnateTial mi5Statement of this other rnformation, we are required to report that fact. We have nothing to report in this regard. Matters on whith we are required to report by exception In the light of the knowledge and understanding of the Charity and sts environment obtsined in the coursè of the audit, we havè not identified material misstatements in the Trustees. Annual Report. We have nothing to report in respect of the following matters in relation to which the Charities Act INorthern Irelandl 2008 requires us to report to you if, in our opinion: sufficient accounting record5 have not been kept. or the financial statements are not in agreement with the accounting records and returns.'or we have not obtained all the information and explanations necessary for the purpose5 of our audit. cont'd....I Diamond Charteredhccauhtsnfsand Re0#EVAdi1Or Page 7 of 18 '* Skillen SI11$rHose.¥}IOl ROyAvenUE Belfast BTI IFE
", Bloomfield PRESBYTERIAN CHURCH TO KNOW JESUS AND SHARE HIS LOVE Independent Auditorfs Report to the mernbers of Bloomfield prtrIan Churth (convdl Responsibilities of the trustee5 As explained more fully in the tn15tees' respoftsibilitie5 Statement set out on page 5. the trustees are SPonsible 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 ststements. the trustees are responsible for assessing the Charity's ability to continue as a going concern, disclosin& as applicable. matters lated to 80ing concern and using the going coTKern basis of accounting unless the trustees etther intend to liquidate the Charity or to cease operations. or have no realistic alternative but to do so. Our responsibiliti for the audit of the finanoal #atements Our objectives are to obtain reasonable assurance about whether the financial statement5 a5 a whole are free from material misstatement, whether due to fraud or error. and to issue an auditorfs report that includes our opinion. Reasonable assurance 15 high level of a55urance. bLrt is not a guarantee that an audit condurted in accordance with ISA5 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 expected to influence the economic decisions of u5er% taken on the basis of these financial statements. A further description of our responsibilitie5 for the audit of the financial statements is located on the Financial Reporting Council's website at= www.frc.or8.uVauditorsresponsibilities. This de5tription forms part of our auditor's report. Use of our report ThÉs report is made solely to the Chartty's members. as a body, kn aCCordare with sertion 65 of thè Charities Act INorthern Ireland) 2008 and the regulations made under section 66 of that Act. Our audit work has been undertaken so that we might stste to the Charity's membefs those matters we ¥re required to stste to them in an auditor's report and for no other purpose. To the fullest rtent permitted bylaw. we do not accept or assuffle responsibility to anyone other than the Charity'5 trustees as a body, for our audit work. for this report, or for the opinions we have formed. NiÉel V. Skillen FCA Isenior Statutory Auditorl for ond on behalf of Oiamond & 5killen Chartered Accountants and Re8lStered Audrtor Sinclair House, 891101 Royal Avenue Belfast, BTI IFE 19th March 2024 Dkntsnd&5klU¢ Diamond ch4rteredA¢ts)llnLints4J R¢Orttr£d Page 8 of 18 Skillen SinclairH&ust. B9iiUL BAVenuE Btlfast BTI IFE