Hacker Young Fitch
Chartered Accountsnts
BELFAST
fjordon Street Mews
27-29 Gordon Street
Belfast BT12LG
MOURNE CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
Phone +44 28 9032 2047
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 +44 20 7305 7489
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.
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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.
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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
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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
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