North West Methodist Mission
Company Llmlted by Guarantee
Independent Auditor's Report to the Members of North West M8thodlst Mlsslon
Year ended 31 December 2022
Oplnlon
We h8ve 8udlted the financlal Statements of North West Methodlst Mlsslon (the 'charity'l for the year
ended 31 December 2022 whlch comprise the statement of financial activltles (Including income and
expendllure 8ccount). statement of financial position. stalemenl of cash flows and the related notes,
includlng a summary of signlficant a¢¢ounting policies. The financial reporling framework that has b8an
appll8d In their preparation is applicable law and United Klngdom Accounting Standards, including FRS
102 The Financial Reporting Standard appllcable in the UK and Republic of Ireland (Unlted Klngdom
Generalty Accepted Accounting Practice).
In our oplnlon the financial statem8nts:
give a true and falr vlew of th8 stat8 of the charity's affairs as at 31 Decembar 2022 and of its
Incomlng rasources and application of resources, Includlng Its Income and expendlture, for the
year then ended;
have been properly prepar8d in accordance with United Kingdom Generally Accepted Accounting
Practlce;
have been prepared in accordance wlth the requirements of the Companies Act 2006.
Bas18 for oplnlon
We conducted our audlt In accordance with Intemational Stsndards on Audlllng {UKI (ISAS (UK)) and
appllcable law. Our responsibililies under those standards are further described in the auditorfs
responsibilities for the audit of the financial statements section of our report. We are independent of the
ch8rlty In accordance wlth the ethical requirements that are relevant to our audlt of the financial
slaloments in the UK, includlng the FRC'S Ethical Standard, and the provisions avallabla for small
entllles. In the circumstances s81 out in note 28 to th8 fin8nei81 stalem8nts, and wè have fulfilled our
other elhlcal responslbllltles In accordance with these requlrements. We believe that the audlt evldence
we have obtained is sufflclent 8nd appropriate to provlde a basis for our opinion.
Concluslons rolatlng to golng concern
In audrting the financial ststements, we have concluded that the trust888' use of the going concern basls
of a¢countlng In the preparatlon of the financial statements Is approprlale.
Based on the work we have performed, we have not Identified any materlal uncertalntle$ relatlng to
events or Conditions Ihat, Individually or collectively, may cast signrficant doubt on the charity's ability to
conllnue as a going concern for a perlod of at18ast iwelve months from when the financlal statements
are authorlsed for issue.
Our re8ponsibililles and the responslbllttles of the trustees wlth respect to golng concern are descrlbed
In the relevant sections of thls report.

North West Methodist Mission
Company Llmlted by Guarantee
Independent Auditorfs Report to the Members of North West Methodlst Mlsslon
(¢ontlnu•d)
Year ended 31 December 2022
Other Informatlon
The other Information comprlses the Information included In the annual r8POrt, other than the financial
stratements and our audltor's report thereon. The trustees are responsible for the other Informatlon. Our
oplnlon on the financial statements does nol cover the other Information and, except to the extent
otherwlse expllcltly ststed In our report, we do not 8xpress any form of 888urance concluslon thereon.
In connectlon with our audit of the flnancial statements, our responsibility is to read the other Information
and, In dolng 80, consider whether the olher Informatlon is mater4ally inconsistent wrth the flnanclal
statements or our knowledge obtained in the audit or otherwise appears to be matarially misstated. If
we identlfy such material inconsistencies or apparent material misstatements, we are required to
determine wh8lher thera is a material mlsstatement in the financlal statements or a materfal
mlsstatement of the other Information. If. based on the work we have perfomed, we conclude that there
is a material misststemenl of this other information, we are required to report that fact.
We have nothlng to report in this regard.
Oplnlons on other mattor8 prnscrlbed by the Companles Act 2006
In our oplnlon, based on the work undertaken In the course of the audlt.,
the Informatlon glven in the trustees. report for the finandal year for whlch the financlal statements
ar8 prepared is con51Stent vAth the financial statements; and
the trustees, report has been prepared Sn accordance wlth applicable legal requlrements.
Maltors on whlch we are requlrgd to roport by èxcaptlon
In the light ofthe knowledge and understanding ofthe charlty and Its environment obtained In the course
of the audit, we have not id8ntlfied material misstatements in the trustees, report.
W8 have nothing lo report In respect of the following matters in r8lation to which the Companies Act
2006 requlres us to report to you if, in our Opin￿￿.
adequate accounting records have not been kept, or retums adequate for our audit have not be8n
received from branches not visited by us: or
the financial statements are not In agreement wlth the accountlng records and returns: or
certaln dlsclosuras of truste88' remuneration specified by law are not made. or
have not r8C8iV8d all the Information and explanatlons we require for our audit.
10

North West Methodist Mission
Company Llmlted by Guarantee
Independent Auditorfs Report to the Members of North West Methodist Mission
(¢onNnu•d)
Yèar ended 31 December 2022
Responslbllltles of tru8tO03
As explalned more fulty in the trustees, responsibilities slat8m8nl. the trustees (who ar8 also the
dlrectors for the purposes of company law} are responsible forthe preparatlon of the financial stalemenls
and for belng satlsfied that they give a true and fair view. and for such Intern81 control as the trustees
determlne Is necessary to enable the preparatlon of financlal statements that are free from materlal
misstatement, whether due to fraud or error.
In preparlng the financlal statements, the trustees are responslble for as8esslng the charity's ability to
continue as a golng concarn, disclosing, as appllcable, matters related lo going concem and using the
golng concern basls of accounting unless the Irustees elther intend to liquldate the charity or to cease
operations, or have no realistic altemative but lo do so.
Audltorfs re8ponslbllltles for the audll of th• Ilnanelal statem•nts
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from materlal mlsslatement, whether due to fraud or error. and to issue an audltor's report that
includes our opinion. R8asonable assurance is a high level of assur8nce, but is not a guarantee that an
aiidil conducted In accordance wlth ISAS {UK) wlll always detect a materlal mlsstatement when It exlsts.
Misstat8menl8 Can arise from fraud or error and are considered materfal If, individually or in the
aggr8gate. they could reasonably be expected to Influence the economlc declslons of users taken on
th8 basis of these financial statements.
Irregularltles, Including fraud, are Instanceg of non-compllance wlth laws and regulatlons. We deslgn
procedures in line with our responsibilities, outlined above, lo detect material misstatements in respect
of Irreguladlles, including fraud. The extent to whlch our procedures are capable of detecling
irregularities, Includlng fraud is detailed below.
Because of the inherent Ilmltallons of an audit, there Is a risk that we will not detect all Irregularltles,
Including thos818ading to a material misstatement in the financial statements or non<ompliance with
regulation. This risk increases the more that compllance wlth a law or regulalion is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware
of Instances of non-compllance. The rlsk is also greater regardlng irregu18rities occurrlng due lo fraud
rather than ern)r, as fraud Involves intentional concealmenL forgery, colluslon, omlss5on or
mlsr6presentation.
As part of an audll In accordance with ISAS (UK). we exercisa professional Judgment and maintain
professional 5ceptlclsm throughout the audft. We also:
Identlfy and assess the rlsks of matertal misstatement of the financ181 statements, whether due to
fraud or error, design and perfonn audil procedures responsive to those risks, and obtain audit
evldence that Is sufficient and approprlate to provide a basls for our oplnlon. The rlsk of not
d8lecting a material misstalemenl resulting from fraud is high8r than for one resulting from error,
as fraud may involve collusion. forgery, intentional omissions, misrepresentatlons, or the overrlde
of internal control.
Obl8ln an underslanding of internal control relavant to the audit In ord6r to design audit procedur85
that are approprlate In th8 circumstances. but not for the purpose of expresslng an oplnion on the
effectjveness of the intemal control.
Evaluate the approprlateness of accounting pollcle8 used and the reasonablene88 of accountlng
estlmates and related dlsclosures made by the Iwstees.
11

North West Methodist Mission
Company Limlted by Guarantee
Independent Audltorfs Report to the Members of North West Method13t Mission
(conflnuod)
Year ended 31 December 2022
Conclude on the appropriateness of the trusteas, use of the golng concern basis of accountlng
and, based on the audit evidence obtaSned, whether a material uncertalnty exists rolated to events
or conditions that may cast significant doubt on Ihe charity's ability lo Continue as a going concern,
If we conclude that a material uncertainty exlsts, we are required to draw attentlon In our audltor's
report to the related disclosures in the flnancial ststements or, if such dlsclosures are inadequate,
to modify our oplnlon. Our conclusions are based on the 8udit evidence obtalned up to the date of
our auditor's report. However, future events or condltions may cause the charity to cease to
contlnue as a going concem.
Evaluate the overall presentation, structure and content of the financlal statements. includlng th8
disclosur8s, and whether the financial slatem8n18 represent the und8rlying transactions and events
In a manner that ach18ves falr presentation.
We communScate wlth those charged wlth govemance regarding, among other matters, the planned
scope and tlmlng of the audlt and slgnlficant audlt flndings, includlng any slgnlficant deflclencles In
Internal control that Identlfy during our audit.
Use of our roport
Thls report 18 made solely to th8 charfty's members, as a body. In accordance with Chapter 3 of Part 16
of the Companles Act 2006. Our audlt work has be8n undertaken so that we might state to the charlV3
members those matters we are requlred to st8te to them in an auditorfs report and for no other purpose.
To th8 fullest extent pemiltted by law. we do not accept or assume responsibility to anyone other than
the charlty and the charity's memb8rs as a body, for our audit work, for this report, or for the oplnlons
we have formed.
Allstalr Sterritt (Senior Statutory Audltor)
For and on behalf of
Donaldson & Thompson
Chartered Accountants & statutory audltor
3 Llmavady Road
Londonderry
BT47 6JU
18 May 2023
12