Hacker Young Fitch
Charte￿d 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.
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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)
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 P￿SCrIbed 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 prO￿dureS
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