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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. i￿luding 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 t￿the 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.

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HIGH KIRK BALLYMENA CONGREGATION OF THE pREsB￿ER1AN 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 incOn￿Stent 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 preparat￿n 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 tr￿t 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 ¢Jn￿rta1ntY 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.

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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, InCI￿￿n& 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