INDEPENDENT AUDITOR'S REPORTTO THE TRUSTEES OF WELLINGTON CONGREGATION
OF THE PRESBYfERIAN CHURCH IN IRELAND
Year ended 31 December 2023
Opinlon
We have audited the financial statements of Wellington Congregation of the Presbyterian
Church in Ireland (the 'charity'l for the year ended 31 December 2023 which comprise the
statement of financial activities, the balance sheet, statement of cash flows and notes to the
financlal statements, including a summary of si8nificant accounting policies. The financial
reporting framework that has been applied In thelr 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 statements:
glve a true and fair vlew of the state of the charity's affairs as at 31 December 2023,
and of Its total incoming resources and expenditure of resources, 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.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS
{UKII and applicable law. Our responsibilities under those standards are further described in
the Auditor'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, includlng 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 relatlng to 8olng concern
In auditin8 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 collectlvely, may cast significant doubt
on the charity's ability to contlnue 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 responsibillties of the trustees with respect to going concern are
described in the relevant sections of this report,
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INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WELLINGTON CONGREGATION
OF THE PRESBYfERIAN CHURCH IN IRELAND (cont'd)
Year ended 31 December 2023
Other informatlon
The other information comprlses the information Included in the trustees annual report,
other than the financlal statements and our auditor's report thereon. The trustees are
responsible for the other information contained within the annual report. Qur 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 responslbility Is to read the other informatlon 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
identlfy such material Inconsistencles or apparent material mlsstatements, 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 thls regard.
Matters on whlch we are required to report by exceptlon
We have nothing to report in respect of the following matters in relation to whlch the
Charities (Accounts and Reports) Regulations {Northern Irelapdl 2015 require us to report to
you if, in our opinion..
the information given in the financial statements Is Inconsistent in any materlal
respect with the trustees, report; or
the charity ha5 not kept adequate accounting record5; or
the financial statements are not in agreement with the accounting records; or
we have not recelved all the information and explanations we require for our audit.
ResponslbSlltles of trustees
As explained more fully in the trustees, responsibilities statement set out on page 9 and 10,
the trustees are responsible for the preparation of financlal 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 misstatement, whether
due to fraud or error.
In preparing the financial statements, the trustees are responslble for assessing the charity's
ability to continue as a going concern, disclosing, as appllcable, matters related to Boing
concern and using the going concern basls of accounting unless the trustees either intend to
liquidate the charity or to cease operatlons, or have no realistic alternative but to do so.
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INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WELLINGTON CONGREGATION
OF THE PRE5BYfERIAN CHURCH IN IRELAND Icont'd)
Year ended 31 December 2023
Audltorfs responslbllltles for the audlt of the financlal 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 financlal statements
as a whole are free from material misstatement, whether due to fraud or error, and to issue
an auditor's 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 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 responslbllities, 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:
the nature of the organisation and sector, control environment and performance,.
results of our enquiries of management about their own identification and
assessment of the risk5 of irregularities;
any matters we identified having obtained and reviewed the charity's
documentation of their policies and procedures relatlng to:
identifying, evaluating and complying with laws and regulations and whether
they were aware of any instance5 of non-compliance;
detecting and respondlng to the rlsks 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 re8ulations;
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 miti8ate 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 legal 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.
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INDEPENDENT AUDITOR'5 REPORT TO THE TRUSTEES OF WELLINGTON CONGREGATION
OF THE PRESBYfERIAN CHURCH IN IRELAND (¢onVd)
Year ended 31 December 2023
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 materlal penalty.
As a result of performlng the above our procedures to respond to risks identified included
the following:"
revlewlng the financlal statement disclosures and testlng to supporting
documentation to assess compliance with provision5 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,
performin8 analytical procedures to identify any unusual or unexpected relatlonships
that may indicate risks of materlal misstatement due to fraud,
reading minutes of meetings of those charged with governance and reviewln8
correspondence with HMRC,
addressing the risk of fraud through management override of controls by testing the
appropriateness of journal entries and other adjustments, assesslng whether the
judgements made in making accounting estimates are indicative of a potent131 bias,
and evaluating the business rationale of any significant transactions that are unusual
or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to
all engagement team members, including internal speclalists, and remalned alert to any
Indications of fraud or non-compliance with laws and regulations throughout the audit.
A further descrlptlon of our responsibilities is avallable on the Financial Reportlng Council's
website at: htt
www.frc.or
auditorsres
onsibilitie5. The description forms part of
our auditorfs report.
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INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WELLINGTON CONGREGATION
OF THE PRESBYfERIAN CHURCH IN IRELAND {cont'dl
Year ended 31 December 2023
Use of our report
Thls report is made solely to the charity's trustees, as a body, in accordance with Part 4 of
the Charities (Accounts 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
requlred 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.
Ja
es Gage (Senior Statutory Audltor)
For and on behalf of Johnston Kennedy DFK
Chartered Accountants and Reglstered Audltors
10 Pilots Vlew
Heron Road
Belfast
BT3 9LE
Date:
za>4
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