Independent auditor's report to the members of Tbe Irish Methodist Ministers Housillg
Society Limited for the year ended 30 September 2022
OPINION
We have audited the financial ststements of The Irish Methodist Mini5ters.Houslng Sotlety Limited I'the
SocieWI for the year ended 3￿ September 2022 which Comprise the Revenue Account. Balance Sheet and
Notes tothe Financial Statements. including a summary of significant accountin8policies. The financial reporting
framework that has been applled In thelr preparation is app1[￿ble law and United Klngdom Accounting
Standards, including Financial Reporting Standard 102 The FinonciolReporting Standord opplicuble in the UK and
Republic of Irelond Iunited Kingdom Generally Accepted Accounting Practice).
This report is made solely to the SocieV5 members. as a body. Our audit work ha5 been undertaken so that we
might state to the Socievs members those matters we are requlred to state to them In an audltor's report and
for no other purpose. To the bJllest extent permltted by law. we do not accept or assume responsibility to
anyone other than the Society and the Societvs members as a body, for our audit work, for this report. or for
the oplnlons we have fomied.
In our oplnlon the finandal ststements:
give a true and fair view of the stste of the Society5 afPdirs as at September 2022 and of its income and
expendlture for the year then ended;
have been properly prepared in accordance wlth Unlted Klngdom Generally Accepted Accounting Practice:
and
have been prepared In accordan￿ with the requirements of the CO￿peratIVe and Community Benefit
Societies Act (Northern Ireland) 1969 (previously the Industrial and Provident Societies Act (Northern
Ireland) 19691.
Basls foroplnlon
We condurted our audSt In accordano with Internatlonal Standards on Audltln8 IUKI IISAS IUKII and appllcable
law. Our responslblllties under those standards are further described in the Auditorfs responsibilities for the
audit of the financial statements sertlon of our report. We are independent ot the society in accordance with
the ethical requlrements that are relevant to our audit of the flnancial statements in the UK, including the FRC'S
Ethical Standard and the provisions available for small entities and we have fulfilled our other ethical
responsibilittes in accordance with these requirements. We believe that the audit evldence we have obtained
Is sufficlent and approprlate to provlde a ba515 for ouropinion.
Concluslons relatlng to golng concem
We have nothing to report in respert of the followin8 matters in relation to which the ISA5 {UKI requlre us to
report to you where-
the committee's use of the goin8 concern basis of attountin8 in the preparation ofthe financlal statements
is not approprlate,. or
the committee has not dlsclosed In the financial statements any identified materlal ￿n￿rtaIntIeS that may
cast significant doubt about the Society's ability to continue to adopt the going conorn basis of accounting
for a period ofat le35t twelve monthsfrorn the date when the financial sGitements are authorised for issue.

Independent auditor's report to the members of The Irisb Methodist Ministers Housing
Society Limited for the year ended 30 September 2022
The committee 15 responsible for the other infom*ion. The other infomation comprises the irtformation
induded in the annual report, otherthan the financial statements and our auditorfs report thereon. Our opinion
on the financkl ststements doe5 not cover the otheT Information and.we do nof.express any fomi of assurance
condusion thereon.
In connection with our audit of the financial ststements, our responsibility is to read the other information and,
in doin8 so. consider whether the other infomiation is materially Incon5iStent with the financial ststements or
our knowledge obtalned in the audit or othenvise appears to be materialw misstated. If we identifysuch materlal
inconsistencies or apparent material misstatements, we are required to detemiine whether there is a rnaterial
mtsstatement in the financial statements or a material misstatement of the other information. If. based on the
work we have performed. we corsclude that there Is a materlal mlsstatement of thls other information, we are
required to report that frdct.
We have nothing to report in this regard.
Matters on whkh we are requlred to report by ex￿On
We have nothlng to report In respect of the following matters where the Co-operatlve and Communlty Beneflt
Socletles Act (Northern Ireland) 1969 Iprevlously the Industrial and Provident Socletles Act INorthern Ire13ndl
1%91 requlres us to report to you if, in our opinion:
the Society has not kept proper books of account. and not maintained a satisfae<ory system of control over
its transactions. in accordance with the requlrements of the leglslation; or
the revenue account. any other accounts to which our report relate5. and the balance sheet are not In
a8reement with the Sociews books of account; or
we have not obtsined all the Information and explanatlons necessary for the purposes of our audlt.
RÈsponsU)Illtles of the Commlttee
As explained more fully In the commlttee's responsibilities statement set out on page 3. the committee of
management is responslble for the preparation of the financial statements and for bein8 Satisfied that they give
a true and falr vlew, and for such internal contrd a5 it determine5 is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error.
In preparin8 the financial statements. the committee of management is responsible for 35sessing the Socievs
ability to continue as a going concern, disclosin& as applicable, matters related to going concern and using the
80ing concern basis of accoLsnting unless the committee of management either intends to liquidate the Soclety
or to cease operations. or has no realistic altemative but to do so.
Audltorfs responslbllltles fr•r the audlt of the finandal statements
Our objertives are to obtaln reasonable assurance about whether the financlal statements as a whole are free
from material mlsstatement. whether due to fraud or error, and to issue an auditorfs report that includes otsr
opinion. Reasonable assurance is a high level of assurance, but rs not a guarantee that an audit conducted in
accordance wlth ISAS IUKI wlll always detect a material misstatement when it exists. Misstatements can arise
froTn fraud or error and are considered material rf. individually or in the aggregate. they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial 5tstements.
As part of an audit in accordan￿ with ISAS IUKI. we exercise professional jud8ment and rnaintain professional
scepticism throu8hout the audlt. We also:

Independent audttor's report to the members of The Irish Methodist Ministers Housing
Society Limited for the year ended 30 September 2022
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that IS
sufficient and appropriate to provide a basis for our opinion. The risk of not deterting a material
misststement resulting from fraud is higherthan for one resultingfrom error. as fraud may involve collusion
forgery, intentional omissions. misrepresentations. or the overrlde of lftternll control.
Obtain an understsndin8 of internal control relevant to the audit in order to deslgn audit procedures that
are appropriate in the clrcumstances. but, except to the extent otherwlse explicitly stated in our report, not
for the purpose of expressing an opinion on the effectiveness of the Society5 internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimate5
and related disclosures made by the committee of management.
Conclude on the appropriatene55 of the committee of management's use of the 80ing concern basls of
accountlng and, based on the audit evldence obtalned. whether a materlal un¢ertainty exists related to
events or conditions that may cast significant doubt on the Societys ability to continue as a going concern.
If we conclude that a material uncertainty exists. we are requlred to draw attention in our auditorfs report
to the related dls¢losures In the financial statements or. If such dlsclosures are inadequate. to modify our
opinion. Our conclusions are based on the audit evidence obtained up to the date of our audttorfs report.
However, future events or ¢onditlons may cause the Society to cease to continue a5 a 80in8 concern.
Evaluate the overall presentation. structure and content of the flnèncial ststements, Including the
' dIsclosu￿, and whether the financial statements represent the underlylng tran5actlons and events In 3
manner that athieve5 fair presentation.
We communlcate with those charged wlth governance regardln& among other matters, the planned scope and
timing of the audit and si8nlfi¢ant audit findings, Including any signlficant deficiencies In internal control that we
Identify durln8 our audit.
Imelda Rogan FCA
Senior Statutory Auditor
for and on behalf of
Rogan AccountanLy
Chartered Accountants
Newiownards
6th December 2022