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HIGH KIRK 8AiLYMENA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAND
INDEPENDENT AUDITOKS REPORTTOTHE TRUSTEES OF HIGH KIRK BALIYMENA CONGREGATION OF TH
PRESBYfERIAN (HVRCH IN IRELAND
Oplnlon
We have audited the financral ststements of High Kirk Bal￿)ena Congregation of the Presbyteri)n Churth in Ifeland (the
'chafwIrfI for the year ended 31 tkcembÈr 2022 whith comprise the staternent of finarKial activities. ststements of fin3ncFal
PDSition. statement of cash flows and the relate(I notes, inckK&n8 a summary of si8nificant accounting policie5. The financlal
reporting framework that has been applied in their preparation 15 applicable law and United Kin8dom Accountin8 Standards,
includln8 FRS 102 The FÉTrancial Reportiryg Standard appllcable In the UK aThJ Republ1¢ of Ireland Iunited knn8dom Generally
Accepted Accounting Practice).
This report is rnade solely to the charlvs members, •$ a body. In accor(Jance with sertion 65 of the Charitles Act (Northem
Ireland) 2022. Our audit work has been ￿dertaken so that ¥￿ might state to the chartys members those matters we are
required to statr to them In an authorfs rewjrt and for rto other purpose. To the fullest extent permitted by law. we do not
acceptor assume responsibility to 3Fwone otherthan the thaTIty and the chariivs membersas a b(*. forour audit worl for
this report. orthe opinlon5 we have fomied.
In ¢Jur oplnion the financial ststementS'.
Give a true and falr view of the 5tste of the charitrf5 offairs a5 at 31 Oecember 2022 and of its i1￿MIng resources
and applieation of resourtts. includlng trs income and expendiiure, for the yearthen ended,-
Have been property prepared in accordance Unlted Xln8ik>m Generalty Accwed Accounti￿ Practice;
Have been p￿pared In accordan￿ 7Mth the requirements of the Charities Act {Northem Irelandl 2022.
Bagsfor<wSnloTr
We conducted our a¢Jd¢t In accordance wyth International Standards on Authtin8 IUKI IISAS IUKII and applicable law. Our
responslbilities under those standafds are fijrther descrlbed In ihe audltorfs responsibil(ties for the 8u(tit of the financial
statemènts section of our report. We a￿ Independent of the tharity In accordance with the ethical requirements that a
relevant to ouraudit of thefinancial statemeM5 In theVK. In¢luthn8the FRCs Ethi￿1 Stand¥4 and V￿ have fvlfilled vur other
ethical responsibllitSes In accordance with these requirements. We believe that the audit ewdence we h￿e obtalned Is
sufFJclent and appropriate to provide a basis for our oplnlon.
Conclustons relaUngtogolngoJrKem
In audltlng the financial statements we have CO￿uded that the trustee5 Use of the golng concern basts of accounttn8 In the
preparation of financial slatements 15 apwopriate.
8a5ed on theworkwe have performed. we h￿e not identified any m*erial uncertalnties ￿atIng10eweThtsoI condlllons thaL
Indlvlduallyor collectively. mayca5t doubt onthe charivs abiltytocontlnue asagok4 concern fora pertod of at least twelve
rnonths from when the financial statements a￿ authorised for use.
Our responslbÈlitle5 and the re5ponybilitie50f thetFU5tees wlthrespetttogoin8concem arede5cribed in the rdevant sections
of thls report.
Other Infonytatlon
The other Inlormation comprisesthe information KKluded In the annual ￿port other than the financlal statements and our
auditorfs reportthereon. The trustees are responslble for the other infom)ation. Ouropinlon on the financial 5tatement5 does
not coverthe otherinformation and, excepttotheextentotWse explklttyststed Inour report, we donotexpress any fom)
of assurance condusion thereon.
In connection with our audit of the finandal statements. our lesp￿)s￿bElIty 15 to read the other ir)formab"on and, in doinE SO,
considerwhetherthe other inforfflatton is materially incon5iStent with the hnanctal statements, orour thowted8e obtalned In
the audlt or otherwlse appears to be Material￿ misstated. If we Identify Such material Inconslstenoes or apparent material
misstatemerts. we are required to detern)ine whether there ts a material mlThemerit In the finanthal statement5 or a
materlal mlsstatementofthe otherinfomiatron. If, basedonthe workwehave perftThied,weconclude thattherels a material
rn15ststement of this other information, we are required to rerKKt that fact.
We have rMrth4n8to report in this regard.

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HIGH KIRK 8AiLYMEMA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREIAND
INDEPENDENT AuorroR'S REPORTTO THE TRVSTEES OF HIGH KIRK BALLYMENA CONGREGA7K)N OF THE
PRESBYfERIAN CHURCH IN IRELAND (convd)
Matterson whlth we are reqvtrred torwt ￿eXcep￿Tr
In the light of the knowledge and understanding of the charity and its envyonment obtsined in the tourse of the audiL we
have not identified material mFssialements in the trustees. re￿)rL
We have nothlng to report in respect of the fc4owing matter5 in relatlon to whith the Charities Act INorthern Ireland) 2022
require5 US to report to you if, In our op(nion.'
The informationgiven In the truste￿ report is inconslfftnt In anymater4al respect with the financlal 5tatemerTrts; or
Atlequate accountlng records have not been kept:
The flnancial statementsare nrt In agree￿tt with the acC¢yjntl￿ records arKI ￿uM$. L
We have not re￿IVed all the infombation and explanatlons V￿ require forouraudrt.
As explalned MO￿ fully in the tnJstees' responsibilities st*ement, the trustees are responsible for the preparatlon of the
financial statements and for bel￿ satisfied that they 8ive a true and fair view. ènd for such internal control as the trustees
detemline is necessary to enable the p￿paratI￿ of finandal statements that are free from m*erlal mlssi*emenL whether
dve to fraud or error.
In preparing the financial 5tatementS, the trustees are responsible for assessing the charlvs ablllty to ¢ontintse a5 3 goin8
concern. di5closin& as appltcable, matters related to going concern and usln8 the going concern basis of accountln8 unless
the trustee5 either intend to Ilquldate ihe charity orto ￿se operatlons. or have no ￿all$ti¢ alternative but to do so.
Auditorfs re5pK)MlblllUes forthe wdlt c+thefvAndal statffft
Our objectlves a￿ to obtsin reasortable aSSura￿e abo￿ whether the flnantial statements as a whole ère free trom materlal
misstatement, whetFwdue to fraud or error,and to Issue an auditorfs re￿rt thatindudes ouropinion. Reasonable assurance
Is a high level of assurance but is not a Buarantee that an audit conducted in ac¢ordarice with fsAs IUKI wlll always detert a
material rnlsstatement when it e￿st$. Misstatementscan arise from fraud or error and are considered m*erlal if, indSv6dually
or in the we83te, they covld reasonably be experted to infi(wice the economic decision5 of u5er5 taken on the basis of
these financlal statements.
A5 part of an audlt in accordance with ISAS (UK), we exerdse professional judgement and malntaln profeS￿onal sceptlcfjsm
throughout the audrf¢. We also:
Identlfy and assess the risks Of material rnisstatement of the finwKlal S1•temen￿ whether due to fraud or error,
design and ptrform audit prrKethYes responsfve to those risks, and obtain audit evidence that is sufflclent and
approprlateto provldea basis forouropinion. The rlskof not detectlng a materlal mlsstatement resultingfrom fravd
Is higher than for one ￿$vItIn8 from error, as fraud may invofve collugon. for8ery. Intentlonal omi￿lOn5.
misrepre5entation5. or the overrlde of Internal control.
Obtaln an understanding of Internal control relev￿ to the audit in order to de5i8n audlt procedure5 that are
appropriate in the circumsM¢es but not for the purpose of expresslng an oplnlon on the effectiveness of the
internal control.
Evaluate the approprlateness of a¢countin8 tdicies used and the reasonableness of accountin8 estimates and
lated disdosure5 made bythe trustee
Conclude on the appropriateness of the trustees. use of the going concern basis of accountin8 and. based on the
audit evidence obtained. whether a material uncertainty exists related to events or conditions that may cast
slgnificant doubt on the charitvs abilty to continue as a goinB cOn￿r￿. Irwe conclude that a rnaterial ￿n￿rtaInty
eX1s￿Weare required tothaw attention in ouraudltorfsreporttothe rÈlatÈd distEtssuw in thefinancial ststements
or. if such disc105ure5 are inadequaie. to modify our opinion. Our CO￿lUSio1￿$ are based on the audit ev(den
obtained up to date of our audrtorfs report. However. I￿￿re events orconditions rrLaY cause the charity to ceaseto
continue as a going concem.

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HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
INDEPENDEKfAUDrroR'S REPORTTO THE TRU5fEES OF HIGH KIRK BALLYMENACONGREGATION OF THE
PRESBYfERIAN CHURCH IN IREiAND Iconvd)
Evaluate the overnll presentation, strucbjre, contentof the financial statements, indudingthe disclosures. and
whether the financ￿7 5tsternents represent the urtdwtying trJnsartton5 and ever￿ In a manner that achieve5 fair
pregentation.
We communicate with those charged with govemznce re8ardin& amonBOther matte15, the planned scope and tlrnln8 of the
audit and si8nificant audft findings. IncludÉngany slgnifftcant defioencies in internal control that we idefttifvduring our èudlt.
Use of our re
This report is madesolefytothe chariivs trustees. as a t•)dy, in 3co)rdance with Part4of thecharittes IAc£ounts and Reports)
Re8ulations (Nonhem Irelartdl 2015. Our audit work has been un(iertaken so that we might stste to the tharIt￿5 trustees
those matters weare required to siatetothem in an auditorfs ￿port and for no other purpose. To thefullest ertent permltted
by law, we do not accept or assume responsibility to anyone other than the charity and the charitvs t1￿￿etS as a body. for
our audit worl for this repoo orforthe opinions we have formed.
Inneg•n
Senlorststutory audltor
For and rn behalfof
P¢tter Flnneqan Umlted
Unit 25 The Courtyard Business Pdrk
190 Gal8orm Road
Baltymena
Co Antrim
BT42 IHL
18 May 2023