INDEPENDENT AUDITOR'S REPORT
to the Members of Benedictine Monks
Report on the audlt of the financial statements
Opinion
I have audited Ihe charity finanaal stalements of Benedictine Monks I'lhe charity,) lor the financial year ended 31
December 2023 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure
AGGount), the Balance Sheet and notes lo the financial stalements, including the summary of significant accounting
policies set out in note 2. The financial reporting frameworf< that has been applied in their preparation is applicable
law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in
the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Ststement of Recommended Practi
applicable to charities preparing their accounts in accordance with FRS 102.
In my opinion, when reporting in accordance with a fair presentation framework the financial statements..
give a true and fair view of the state of the charitys affairs as at 31 December 2023 and of its surplus for the
financial year then ended.,
have been properly Prepared in ae£ordan¢e with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act
(Northern Ireland) 2008.
Basis for opinion
I conducted my audit in accordance with Inlernational Standards on Auditing (UK) (ISAS (UKI) and applicable law. My
responsibilities under those standards are further described in the Auditoffs responsibilities for the audit of the
financial slatements section of my report. l am independent of the charity in accordance with ethical requirements
that are relevant to my audil of the financial stalements in the UK, including thé FRC'S Ethical Standard, and I have
fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I
have obtained is sufficient and appropriate to provide a basis for my opinion.
Concluslons relatlng to golng concern
In auditing ihe financial statements, I have concluded Ihat the trustees, Use of the going concern basis of accounting
in the preparation of the financial statements is appropriate.
Based on the work I have performed, I have not identified any material uncertainlies relating to events or condltions
thal, individually or collectively, may cast significant doubt on the charity's abilily to continue as a golng concern for
period of at least ￿e1ve months from the date when the financial statements are aulhorised for issue.
My responsibilities and the responsibilities of the trustees with respect to golng concern are described in the relevant
sections of this report.
other InfOrMa￿On
The other information comprises the information included in the annual report other than the financial statements and
my Audito¢s Report thereon. The trustees are responsible for the other information contained within the annual
report. My opinion on the financial statements does not cover the other information and, ex￿pt to the exlent
otherwise explicitly slated in my report, I do nol express any fom of assurance conclusion thereon.
My responsibility Is to read the other Infomallon and, In dolng so, consider whether the other infomiation is materially
inconsistent with Ihe finanaal slatements or my knowledge obtained in the course of the audit, or otherwise appears
to be materially misstated. If l identify such material inconsislencies or apparent material misstatements, l am
required to determine whelher this gives rise to a material misstatement in the financial statements themselves. If,
based on the work I have performed, l Gonclude thal there is a material misstatement of this other information, l am
required to report that fact. I have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In my opinion, based on the work undertaken in the course of the audit..
the infomiation given in the Trustees, Annual Report for the finanaal year for which the financial statements are
prepared is ￿nSistent with the financial statements- and
the Trustees, Annual Report has been prepared in accordance with applicable legal requirements.

INDEPENDENT AUDITOR'S REPORT
to the Members of Benedictine Monks
Matters on which l am required to report by exception
In the light of my knowledge and underslanding of the charity and its environment obtained in the course of the audit,
I have not identffied material misstatements in the Trustees, Annual Report.
I have nothing to report in respect of the following matters where the Companies Acl 2006 requir85 me to report to
you if, in my opinion..
adequate accounting records have not been kept", or
the financial statements are not in agreemenl with the accounting records and retums., or
certain disclosures of trustees, remuneration specified by law are not made., or
the trustees were not entitled to prepare the financial ststements in accordance with the small companies regime
and lake advantage ofthe small companies, exemption in preparing the Trustees, Annual Report.
ResponslbSlltles of trustees for the financial statements
As explained more fully in the Statement of Trustees, Responsibilities set out on page 8, the trustees are responsible
for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such
internal control as they determine is necessary to enab18 th8 preparation of financial statements that are free from
material misstalement, whether due to fraud or error.
In preparing the financial Statements. the trust6es are responsible for assessing the charity's ability to Gontinue as
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless managemént èither intends to liquidate the charity or to cease operations, or has no realistlc
alternative but to do so.
Auditorfs respon8ibilitie8 for the audit of the financial statements
My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an Auditols Report that includes my 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
economi¢ decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-complianc8 wilh laws and regulations. I design proCedU￿S In Ilne
wlth my responsibilities, outlined above. to detect material mlsstatemenls in r&spect of irregularities, including fraud.
The extent to whlch my procedures are capable of dele¢tlng Irregularities, including fraud is detailed below..
Further Informatlon regardlng tho scope of my re8pon81bllltles as auditor
As part of an audit in accordance with ISAS (UK), l exercise professional judgement and maintain professional
scepticism throughout the audit. l also..
Identfy 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 my opinion. The risk of not delecting a malerial misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control.
Obtain an understanding of internal conlrol relevant to the audit in order to deslgn audlt procedures that are
appropriate in the circumstances, but nol for the purpose of expressing an opinion on the effectiveness of th8
charily's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures made by trustees.
Conclude on the appropriateness of the Iruslees. use of the going concern basis of accounting and, based on Ihe
audit evidence obtained, whether a material uncertainty exists related to events or conditions that may Casl
significant doubt on the charity's abiltty to continue as a going concern. If I conclude thal a material uncertainty
exists, l am required to draw attention in my Auditorfs Report to the related disclosures in Ihe financial statements
or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence
obtained up to the date of my Audito¢s Report. However, future events or condilions may cause the the charity to
cease to continue as a going concern.
Evaluale Ihe overall presentation, structure 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
presenlation.
10

INDEPENDENT AUDITOR'S REPORT
to the Members of Benedictine Monks
I communicate with those charged wilh governance regarding, among other matters, the planned scope and timing of
the audit and significant audit findings, including any significant deficiencies in internal control that l identify during my
audit.
The purpose of my audit work and to whom l owe my responsibilities
This report is made solely to the charity's m6mb6rs, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Ad 20C6. My audit work has been undertaken so that I might state to the charity's members those
matters l am required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted
by law, I do not accept or assume responsibility to anyone other than the charty and the charity's members as
body, for my audit work, for this report, or for the opinions I have formed.
Darragh
r (Senior Ststutory Auditor)
for and on behalf of
DALY PARK & COMPANY LTD
Chartered Accountants and Registered Audilors
6 Trevor Hill
Newry
Co. Down
BT34 1DN
Northern Ireland
24 May 2024