Hacker Young Fitch Charted Accountants BELFAST Suite 2.06, CLPStom House Custom House SqvAre Belfast, BT13ET MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Phone +44 28 9032 2047 Email belfastQuhy-uk.com Web www.uhy-uk.convbeWast INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND LONDON 222 The Quadrangle Cambridge Square London W2 2PJ Opinion Phone +44 20 7305 7489 Web NVWW.uhy-uk.comMe5tminster We have audited the financial statements of Mourne Congregation of the Presbyterian Church In Ireland (the 'charity') for the year ended 31 December 2023 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 Standard5, 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 statements.. give a true and fair view of the state of the Charity's affairs as at 31 December 2023 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 accordance wrth Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and in other respects the requirements of the Charitie Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (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 of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, 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 In auditing the financial statements, we have concluded that the Trustee5' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, 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 continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respeGt to going GonGem are deSGribed in the relevant sections of this report. UHY HackerYouDg Rtth Is attading nameof UHY Ha(ker Young Filth UTnlled. HackEY Young Rich Lirnl isreg4512Ted In NDriln11an{NlSl8TSj A Iistol m*m15- names and thè prOfSK)nal qualificauonsts ava1L)trAe foi Ifhspection èithè regineredoffiTratthea Regislered kn carry on auditwork and athhDn5ed lo tarry on lnve5trnentbn?55 tytheknsliuts1 Chartered Ac£ouiiants Irdand OCAI. Chartered A<COunrants orerating namÈ ol Icpj. rnembprof ihe UHY Ha(kerYoung Groupof Independent UK partner5hlp5. Amember ol UHY IntemaloI. a nemork of Independeni accountin9 andconsulllw Iirrn5. H4lFY yo FfDSFÉr CHARTERED IRELAND
MOURNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (CONTINUED) Other infomiation The other information comprises the information included in the Annual report otherthan 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 inforniation and, except to the extent otherwise 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 determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we condude that there is a materia misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinion on other matters PSCrIbed by the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 In our opinion, based on the work undertaken in the course of the audit: the information 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 with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the Charity and it5 environment obtained in the course of the audil, 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 retums. 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 statements 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. Responsibilltles of trustees As explained more fully in the Trustees, responsibilities ststement, 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 suGh internal Gontrol as the Trustees determine is neGe55ary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 10
MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND {CONTINUED) In preparing the financial statements, the Trustees are responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concem 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 audit of the financlal ststements 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 error, 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 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 inftuence 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 prOdureS 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, wa5 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 focused 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 but not limited to taxation legislation and data protection, anti-bribery, employment, environmentsl 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 internal 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 audtt 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 intemal 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 journal entries to identify unusual transactions and assess the risk of management override of controls; 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 limtted to agreeing financial statement disclosures to underlying supporting documentation,. reading the minutes of meetings of those charged with governance. and enquiring of management as to actual and potential litigation and claims.
MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF MOURNE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (CONTINUED) 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 misstatement in the financial stalements or non-compliance with regulation. This risk increases the more that compliance with a law or regulalion is removed from the events and transactions reflected in the financial statements, as we will be le55 likely to become aware of instances 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: W.fr¢.0rg.UkIaudlt0rsreSponSlbiIitles. This description fomis part of our Auditors, report. 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 (Northern Ireland) 2008. Our audit work has been undertaken so that we might state to the Charty'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 trustees, as a body, for our audit work, for this report, or for the opinions we have fomied. Mlchael Fitch (Senlor Statutory Auditor for and on behalf of UHY Hacker Young Fitch Limited Suite 2.06, Custom House Custom House Square Belfast BTI 3ET Date.. 23 Is (2oL 12