, 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#EV￿A￿di1Or
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Belfast BTI IFE

", Bloomfield
PRESBYTERIAN CHURCH
TO KNOW JESUS AND SHARE HIS LOVE
Independent Auditorfs Report to the mernbers of Bloomfield pr￿trIan 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 aCCordar￿e 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¢
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