an HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IREiAND INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND Oplnlon We have audited the financial statements of High Kirk Ballymena Coneregation of the Presbyterian Church in Ireland (the 'charity'l for the year ended 31 December 2023 which comprise the statement of financial artivities, statements of financial POSltion, statement of cash flows and the lated notes, *nclLtdine a summary of significant ateounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom AccountinE Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practicel. This report is made solely to the chèrity's members, as a body, in accordance with settion 65 of the Charities Act (Northern Irelandl 2022. Our audit work h35 been undert3ken so that we might state to the chèritrfs member5 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 a¢cept or assume responsibility to anyonè other thèn the d)arity and the charitws member5 as ? bcxly. for our audit work, for this report, or the opinions we have fom)ed. In our opinion the financial statements.. Give a true and fair view of the state of rhe chariws affairs as at 310ecember 2023 and ca its incoming resources and application of resources. iluding Its income and expenditure. for the year then ended.. lave been propeily prepared in accordan with United Kingdom Generally Accepted Accounting Practice,. Have been prepared in accordènce with the requirement5 of ihe Charities Act (Northern Ifelandl 2022. 8asls for oplnlon We condu¢ied our audit In accordance with Internètionèl Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those staThJards are lurther described in the auditorfs respor7sibilities for the audit of the financial statements section of our report. We are independent of the chanty In accordance with the ethical reouirements that are relevant to our audit of the financial statements in the UL including the FRCS Ethical Standard, and we have fulfilled our other ethical responsibilities In acwrdanee 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 8dn8 concem In auditing the finanoal statements, we have concluded that the trustees use of the going concern basis of ?ccounting in the preparation of financial statements ts appropriate. Based on the work we have performed, we have n(X identified any materiat uncertaintie5 relating to events or conditions that, individually or collectively, may cast doubt on the ch3ritls ability to continue as a £oin8 concern for a period of at least e1ve months from when the financial staiements are authorised for use. Our responsibilities and the responsibilities of the irustees with respert t08oinBconcern are described In the relevant sections of this report. Other Informatlon The other ir+formation comprises the information induded in rhe annual report. other th3n the financial statements and our auditorfs report thereon. The rrustees are responsible for the other information. Our opinion on the financial staternents does not cover the other information and, except to the extent Otherwise explicitly stated in our report, we do not eXp$S any forrn of assurance conclusion thereon. In connecrion with our audit of the financial Statements, our respon&bility is to read the other information and. in doing $0, consider whether the other information is materially inconsistent with the financial staternents, orour knowledge obtained in the audit or otherwise 3ppears to be materially misstated. IF we identify such material Inconsistencies or apparent material misstatements, we are required to determiTre whether the is a material misstatement in the financial statements or a material misstatement of the othei information. If. based tthe workwe have performed, we concludethat there is a materlal misstatement of this her infom1zti, we are QUired to report that fact. We have nothtng to report in this regard.
an HIGH KIRK BALLYMENA CONGREGATION OF THE pREsBER1AN CHURCH IN IREL4ND INDEPENDENT AUDITOR'S REPORT TOTHE TRUSTEES OF HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND {conVdl Matters on whSth we are required to report by lort In the light of the knowledge and understanding of the ch3rity and its environment obtained in the Course of the audit, 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 the Charities Act (Northern Ireland) 2022 requires us to report to you if, in our opinion: The information given In the tnJstees' report Is incOnStent in any material respect with the financial statements.. or Adequate accounting records have not been kept,. or The financial statements are not in agreement with the accounting records and returns.. or We have not received all the inforrnation and explanations we require for our audit. Responslbllities of trustees As explalneLI more fully in the trustees, responsrbj'lities Statement, the trustees are responsible for the preparation of the financial statement5 and for being saiisfied that they give a true and fair view, and for suth internal control 39 the trustees determine is necessary to enable the preparatn of financial statements that are free from mateii31 misstatement. whether due to fraud or error. In preparing the financial statement5, the trusiees are ponsIble for assessing the charivs ability to continue 3$ a going concern, disc1051ng, as applicable. matters related to going concern and using the eoing concern basis of accounting unless the trustees either Intend to liquidate the charity orto Cease operations, or have no re3lisllc alternative but lo dg SQ. Auditorfs responsibilities forthe audlt of the finorKlal statements Our objectives a to obtain reasonable assurance about whether the financial statements as a whole are free from material mis51aternent, whether due to fraud Of error, and to issue an audiic<s report that indudes our opinion. Reasonable assurance is a hi8h level of assurance trt 15 not a guarèntee th* an 3udit conducted in accordance with ISAS IUKI will alway5 detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the è8Ereg3te, they could reasonably be expected to influence the economic decisi'ons of users taken on the basis of these flnancial statements. As part of èn audit In accordance with IUKI. we exercise professional judgement and maintain professional $pticISM throughout the audit. We also.. Identify and assess the risk5 of maierial misstatement of the financial statements. whether due to fraud or error, design and perform audit procedures responsive to those risks. and obtain audit eviLlence that is sufficient and 3ppropriate toprovide a basis forouropinion. The riskof not detecting a material mi5Staternent resulting from fraud is higher than for one resulting from error, as fraud may invol¥e collusion. forgery. intentional omissions, misrepresentations, or the override of internal control_ Obtain an understanding of internal controt relevant to the audit sn order to design audTrt procedures that are ppropriate in the circumstance& but not for the purpose of expressing an opÈnion on the effettivenes5 of the Internal control. Evaluate the appropriateness of coUntIng p)licies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropr4ateness of the trustees, use of the going concern basis of accounting and, b3sed on the audit evidence obtained. whether a material ¢Jnrta1ntY exists related to events or conditions that may cast significant dovbt on the charitws abilty to continue as a going concern. If we conclude that a material uncertaintv exists, we are required to draw attention in our auditc¢s report to the related disclosures in Ihe financial statements or, if such disclosures are inadequate, to modify Ouf opinion. Our conclusions are based on the audit evidence obtained up to date of our auditorfs repcwt. H¢)wever. future events or conditions may cause the charity to cease to continue a5 a going concern.
an HIGH KIRK BALLYMENA CONGREGATION OF THE PRE58ITERIAN CHURCH IN IRELAND INDEPENDENT AUDITOR'5 REPORT TO THE TRUSTEES OF HIGH KIRK BALLYMENA CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND (convd) Evaluate the overall presentation. strurture. and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair present¥tion. We communicate with those charged with g¢ernance regardin& arno other matters, the planned scope and timing of the audit and significant audit lindiry, InCIn& any significant deficiencie5 in Internal c¢)ntrol that we identify during our avdit. Use of our report This report is made solelyto the ch3rit¢s trustees. 3S 3 bc*Jy. in accordance with Part 4 of the Charities (Accounts and Reportsl Regulations (Northern Irelandl 2015. Our audit work has been undertaken so that we might state to the ch3ritls trustees those matters we are required to xtatè to them in an auditorfs report anLI for noother purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charitys trustees as a body, for our audit work, for this report, or for the opinions we hove formed. Jo Flnnegan Senlorststutory audltor For and on behatf of Potter Flnnegan Umlted Unit 25 The Courtyard 8usiness Park 190 Galgorm Road 8311ymena Co Antrim 6T42 IHL 23 May 2024