INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WELLINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Year ended 31 December 2022 Oplnlon We have audited the financial statements of Wellington Congregation of the Presbyterian Church in Ireland Ithe 'charity'l for the year ended 31 December 2022 which comprise the statement of financial activities, the balance sheet, statement of cash flows and notes to the financial statements, 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 Financiol Reporting Standard opplicGble in the UK ond Republic of Irel(7nd (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitls affairs as at 31 December 2022, and of its total incoming resources and expenditure of resource5, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008. Basis for opinlon We conducted our audit in accordance with International Standard5 on Auditing (UK) {1SAs {UKII and applicable law. Our responsibilitie5 under those standard5 are further described in the Aud itor's 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 UK, including the FRC'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. Concluslons 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 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 respect to going concern are described in the relevant section5 of thi5 report. 12
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE5 OF WELLINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'd) Year ended 310ecember 2022 Other information The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor's 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 otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility 15 to read the other information and, in doing so, consider whether the other information 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 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. Matters on whlch we are requlred to report by exceptlon We have nothing to report in respect of the following rnatters in relation to which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion: the information given in the financial statements is inconsistent in any material respect with the tru5tees' report; or the charity has not kept adequate accounting records; or the financial Statements are not in agreement with the accounting records. or we have not received all the information and explanations we require for our audit, Responslbilitles of trustees As explained more fully in the trustees, responsibilities statement set out on page 9 and 10, the trustees are responsible forthe prepar3tion of financial Statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial Statements that are free from material mi55tatement, whether due to fraud or error. In preparing the financial staternent5, the trustees are responsible for assessing the charity'5 ability to continue as a going concern, disclosin& 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. 13
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WELLINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'd) Year ended 31 December 2022 Audltorfs responsibilities for the audit of the financial statements We have been appointed as auditor under section 65{2} of the Charities Act (Northern Ireland) 2008 and report in accordance with regulations made under section 66 of that Act. Our objectives are to obtain reasonable assurance about whether the financial 5tatement5 as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that include5 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 materi31 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 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 mi55tatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. the nature of the organisation and sector, control environment and performance; results of our enquiries of mana8ement about their own identification and 3S5essment of the risks of irregularities; any matters we identified having obtained and reviewed the charitvs documentation of their policies and procedures relating to.. identifyin& evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; the matters discussed amon8 the audit engagement team and relevant internal Specialists where necessary regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. We developed an understanding of the key fraud risks to the entity (including how fraud might occur), the controls in place to help mitigate those risks, and the accounts, balances and disclosures within the financial statements which may be susceptible to management bias. We also obtained an understanding of the le8al and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Charities Act {Northern Ireland) 2008 and Taxation Legislation. 14
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WELLINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Iconvd) Year ended 31 December 2022 In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity's ability to operate or to avoid a material penalty. As a result of performing the above our procedures to respond to risks identified included the following:" reviewing the financial statement disclosures and testing to supportin8 documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements, enquiring of management concerning actual and potential litigation and claims, performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud, reading minutes of meetings of those charged with governance and reviewing correspondence with HMRC, addres5in8 the risk of fraud through management override of controls by testing the appropriateness of journal entries and other adjustments, assessing whether the judgements made in making accounting estimates are indicative of a potential bias, and evaluatin8 the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulation5 and potential fraud risks to all engagement team members, including internal specialists, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. A further description of our responsibilities is available on the Financial Reporting Council's website at: htt www.frc. auditor our auditor's report. res onsibilitie The description forms part of 15
INDEPENDENT AUDITOWS REPORT TO THE TRUSTEES OF WELLINGTON CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND (cont'd) Year ended 31 December 2022 Use of our report This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Account5 and Reports) Regulations (Northern Ireland) 2015. 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 auditor's 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 the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. age (Senlor Statutory Audltor) For and on behalf of Johnston Kennedy DFK Chartered Accountants and Registered Auditors 10 Pilot5 Vlew Heron Road Belfast BT3 9LE Date: Zā¢33 16