2022-12-31-annual-return

Hacker Young Fitch Chartered Accountsnts BELFAST fjordon Street Mews 27-29 Gordon Street Belfast BT12LG MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Phone [phone] Emall belfast uhy-uk.com Web wNw.uhy-uk.comlbeKast INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND LONDON 222 The Quadrangle Cambridge Square London W2 2P1 Opinlon Phone [phone] Web wnMJ.uhy-uk.comhvestminster We have audited the financial statements of Moume Congregation of the Presbyterian Church In Ireland (the 'charity'l for the year ended 31 December 2022 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, 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 Kingdom Generally Accepted Accounting Practice). In our opinion the financial ststements- give a true and fair view of the state of the Charty's affairs as at 31 December 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice" and have been prepared in a¢cordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and in other respects the requirements of the Charities Act (Northem I￿land) 2008. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK} IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit ofthe financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fvlfilled our other ethical responsibilities in accordance with these requirements. We believe thatthe auditevidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the charity's ability to Conlinue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities an(J the responslbilities of Ihe Trustees wrth respect to going concern are described in the relevant sections of this report. UHY Hacker Yojry Fll(h rrathno nèmè ofuw HackeT Youno Rtth Urmed. UHY Hockpr y￿n￿ Fitth Limited 5 registered In Northpm Iieiind IN151815I. Alisrol ryEmbers' thai pmle%sional quaiilaTions ￿ avaiLl¢ for IfFSP¢rtion at th* régilTÉrèd ofhcèat tho abr￿ addrès4 Re9lStered IO¢atryon oudit aulh4n5ediocetryQn Investrnentbus￿s ￿the In#rtuteof ChBrteredAffouDtrnts In Irelond IICAI Chartoreé A(countsnts Iroknd Isihoowratin9 namo ol Ic mernbei of the upy H￿kery￿an9 Group of ID.deFwdenT UK partner5hlP5 A membw ol (Thy Ir1er￿￿On61. a rthvL¥kol Indewden(attoJDun9 aDd(Or￿￿jrt0 firm5. H4lFY You rosp4f INvemRS IN PEOPLE CPL4RTERED

MOURNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND INDEPENDENT AUDITORS. REPORTTO THE MEMBERS OF MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND {CONTINUED) Other infonnation The other information comprises the infomiation included in the Annual report other than the financial statements and our Auditors, report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent othe￿iSe explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detem)ine whether this gives rise to a material misstatement in the financial ststements themselves. If, based on the work we have perfomied, we conclude that there is a material misstatement of this other information. we are required to report that fact. We have nothing to report in this regard. OpinÈon on other matters prescribed by the ChaTlties (Accounts and Reports) Regulations (Northern Ireland) 2015 In our opinion, based on the work undertaken in the course of the audit: the infomiation given in the Trustees. report for the financial year for which the financial statements are prepared is consistent with the financial statements. the Trustees, report has been prepared in accordance wilh applicable legal requirements. Matters on which we are required to report by exceptlon In the light of our knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees. report. We have nothing to report in respect of the following matters in relation to which Charities Act (Northern Ireland) 2008 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns- or certain disclosures of Trustees, remuneration specified by law are not made. or we have not received all the information and explanations we require for our audit., or the Trustees were not entitled to prepare the financial ststements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, report and from the requirement to prepare a Strategic report. Responsibilities of trustees As explained more fully in the Trustees, responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for such internal control as the Trustees detennine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 10

MOURNE CONGREGATION OF THE PRESBYfERiAN CHURCH IN IRELAND INDEPENDENT AUDITORS. REPORTTO THE MEMBERS OF MOURNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND {CONTINUED) In preparing the financial statements, the Trustees are responsible for assessing the Charitys ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so. Auditors. responsibilities for the audlt of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or e￿Or, and to issue an Auditors. 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 (UK) will always detect a material misstatementwhen tt 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 users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below.. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations. As part of the audit in accordance with ISAS (UK) we exercised professional judgement and maintained professional scepticism throughout the audit. We identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the sector and we focusèd on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the taxation legislation and data protection. anti-bribery, employment, environmental and health and safety legislation. We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud and considering the intemal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. We obtained an understanding of internal controls relevant to the audit in order to design audit procedures that were appropriate in the circumstances but not for the purpose of expressing an opinion of the effectiveness of the Company's internal controls. To address the risk of fraud through management bias and override of controls, we performed analytical procedures to identify any unusual or unexpected relationships. tested joumal entries to identify unusual transactions., evaluated the appropriateness of accounting policies used, including managements, use of the going concem basis of accounting, and the reasonableness of accounting estimates and related disclosures made by management- and investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included but were not limited to agreeing financial statement disclosures to underlying supporting documentation,. reading the minutes of meetings of those Gharged with 11

MOURNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (CONTINUED) governance., and enquiring of management as to actual and potential litigation and claims. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatem&nt in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from th8 events and transactions reflected in the financial statements, as we will be less likely to become aware of instsnces of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 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.uklauditorsresponsibilities. This description fonns part of our Auditors, report. Other matters The financial ststements of the Charity for the year ended 31 st December 2021 were not audited, however we have nothing to report to you in regards to our obligations to obtsin sufficient appropriate audit evidence that the opening balances in the current year do not contain misststements that materially affect the current yearfs financial statements. Use of our report This report is made solely to the Charity's trustees, as a body, in accordance with Section 65 of the Charities Act (Northem Ireland) 2008. Our audit work has been undertaken so that we might state to the Charity's trustees those matters we are required to state to them in an Auditors, 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 and its trustee5, as a body, for our audit work. for this report, or for the opinions we have formed. Michael Fitch (Senior Statutory Auditor) for and on behalf of UHY Hacker Young Fitch Limited 27-29 Gordon Street Belfast BT12LG Date: li loGIzoL3 12