CHARTRRED ACCOUNTANT8
THE LEPROSY MISSION NORTHERN IRELAND
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND
Opinion
We have audited the financial statemenls of The Leprosy Mission Northem I￿land (Ihe 'charitable company'l for the
year ended 31 De￿mber 2023 which comprise the statement of financial activities, the statement of financial
position, the stalement of cash flows and the notes to the financial statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is applicable law
and United Kingdom Accounting Standards, induding Financial Reporting Standard 102 The Financial Reporting
standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Praclice}.
In our opinion, Ihe finan￿81 statemenls=
give a true and fair view of the state of the charitable cornpany's affairs as at 31 December 2023 and of its
incoming resources and application of resources, induding f(s income and expenditure, for the year then
ended.,
have been properfy prepared in accordance with United Kingdom Generalty Accepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing {UK) (ISAS (UKI} and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of
the financial statements section of our report. We are independent of the charilable company in accordance with the
elhical requirements Ihal are relevanl lo our audtt of the financial statemenls in the UK. including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audil evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going Concern
In auditing the financial statements. we have concluded that Ihe tru5tees' use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating to events or
condilions Ihal, individually or collectively, may cast significant doubt on the charitable company's ability to conlinue
as a going concern for a period of at least twelve months from when the financial statements are authorised for
issue.
Our responsibilities and the responsibiliiies of the trustees with respect to going concern are described in the
relevant seclions of this report.
14-
Alfred Hottst
19 Alfred Street
BWAST BTO 8EQ
DX3910 NR Belfast 50
Cen￿ry House
A7 Mandeville Street
40 Creseent Business Park IVRTADOWN
SDLRN
r28 2GN
r62 3PB
Tel: +44 (0)28 9031 1113
Trax: +44 (0)28 9031 OTn
Tel: +44 (0)28 9260 T355
Fax: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 2801
Fax: +44 (0)28 3835 0293

CHARTRRED ACCOUNTANT8
THE LEPROSY MISSION NORTHERN IRELAND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND
Other information
The other information comprises the infomialion included in the annual ￿port olher than the financial stalements
and our auditorfs report thereon. The trustees are responsible for the other infomiation contained within the annual
report. Our opinion on the financial statements does not cover the other infomiation and, except to the extent
otherwise explicitly Stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so. consider whether the other information is materially
inconsistent with the financial statements or our knowledge oblained in the course of the audil, or otherwise appears
to be materialty misstated. If we identify such material inconsislencies or apparent material misstatements, we are
required to determine whether this gives rise to a material misstalemenl in the financial statemenls Ihemselves. If,
based on the work we have performed, we condude that there is a material misstatement of this other information,
we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matter5 prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit=
the information given in the trustees, report. which includes the directors, report prepared for the purposes of
company law, for the financial year for which the financial statements are prepared is consistent with the
financial statements., and
the directors. report included within the trustees. report has been prepared in accordance with applicable legal
requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable cornpany and its environment obtained in the
course of the audit, we have not identthed material misstatements in the directors. report included within the
trustees, report.
We have nothing io report in respect of the following matters in relalion to which the Companies Acl 2006 requires
us to report to you if, in our opinion..
adequate accounting records have not been kept, or retums adequate for our audit have not been received
from branches not visited by us., or
the financial stalements are not in agreement wilh the accounting records and retums- or
certain disclosures of trustees, remuneration specified by law are not made,. or
we have nol received all the information and explanations we require for our audit- or
the trustees were not entitled to prepare the financial statements in accordan￿ with the small companies
regime and lake advantage of Ihe small companies, exemptions in preparing Ihe trustees, report and from the
requirement to prepare a strategic report.
15-
Alfred Hottst
19 Alfred Street
BWAST BTO 8EQ
DX3910 NR Belfast 50
Cen￿ry House
A7 Mandeville Street
40 Creseent Business Park IVRTADOWN
SDLRN
r28 2GN
r62 3PB
Tel: +44 (0)28 9031 1113
Trax: +44 (0)28 9031 OTn
Tel: +44 (0)28 9260 T355
Fax: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 2801
Fax: +44 (0)28 3835 0293

CHARTRRED ACCOUNTANT8
THE LEPROSY MISSION NORTHERN IRELAND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND
Responsibilities of trustees
As explained more fully in the statemenl of trustees. responsibiltties. Ihe Irustees, who are also the directors of the
charitable company for the purpose of company law, are responsible for the preparation of the financial statements
and for being satisfied thal they give a true and fair view, and for such intemal control as the trustees determine is
necessary to enable the preparation of financial statements that are free from material misstatement, whether due
to fraud or error. In preparing the financial statements. the trustees are responsible for assessing the charitable
company's ability lo continue as a going concem, disdosing, as applicable, matters related to going concem and
using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or
to cease operations, or have no realistic altemative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our 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 auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee Ihal an audil conducled in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misstalements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial stalements.
Irregularilies, including fraud, are instances of non-complian￿ wtlh laws and regulations. We design procedures in
line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including
fraud. The exlenl to which our procedures are capable of detecling irregularities, including fraud, is delailed below.
16-
Alfred Hottst
19 Alfred Street
BWAST BTO 8EQ
DX3910 NR Belfast 50
Cen￿ry House
A7 Mandeville Street
40 Creseent Business Park IVRTADOWN
SDLRN
r28 2GN
r62 3PB
Tel: +44 (0)28 9031 1113
Trax: +44 (0)28 9031 OTn
Tel: +44 (0)28 9260 T355
Fax: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 2801
Fax: +44 (0)28 3835 0293

CHARTRRED ACCOUNTANT8
THE LEPROSY MISSION NORTHERN IRELAND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND
Extent to which the audit was considered capable of detecting irregularities, including fraud
We idenlify and assess the risks of material misstatement of the financial slatements. whether due to fraud or error,
and then design and perform audit procedures responsive to those risks. induding obtaining audit evidence that is
sufficient and appropriate to provide a basis for our opinion.
In idenlifying and assessing potential risks of material misslatement in respect of irregularilies, including fraud and
non-compllan￿S with laws and regulations. considered the following=
The nature of the industry and sector, control environment and business performan￿, including the
charitable company's remuneration policies for stsff, rf any-
Results of our enquiries of management about their own identification and assessment of the risks of
irregularities-
Any matters we identified having obtained and reviewed the charitable company's documentation of their
policies and procedures relating to..
Idenlifying, evaluating and comptying with laws and regulations and whether they were aware of
any instance of non-compliance:
Detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud., and
The internal controls estsblished to mitigate risks of fraud or non-compliance with laws and
regulations.,
The matters discussed among the audit engagement team regarding how and where fraud mighl occur in
the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the charitable
company for fraud and identified Ihe greatest potential for fraud in revenue recognttion. In common with all audits
under ISAS (UK). we are also required to perforn specific procedures to respond to the risk of management
override.
We also obtained an understanding of Ihe legal and regulatory frameworks that the company operales in, focusing
on provisions of those laws and regulations that had a direct effect on the detemiination of material amounts and
disclosures in the financial statemenls. The key laws and regulations we considered in this context included the
Companies Act 2006, and local tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial
statements but Complian￿ with which may be fundamental to the charitable company's ability to operate or to avoid
a malerial penalty.
17-
Alfred Hottst
19 Alfred Street
BWAST BTO 8EQ
DX3910 NR Belfast 50
Cen￿ry House
A7 Mandeville Street
40 Creseent Business Park IVRTADOWN
SDLRN
r28 2GN
r62 3PB
Tel: +44 (0)28 9031 1113
Trax: +44 (0)28 9031 OTn
Tel: +44 (0)28 9260 T355
Fax: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 2801
Fax: +44 (0)28 3835 0293

CHARTRRED ACCOUNTANT8
THE LEPROSY MISSION NORTHERN IRELAND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND
Audit response to risks identified
Our procedures lo respond lo Ihe risks identified included the following=
Reviewing the financial slalement disclosures and lesting io supporling documentation to assess
compliance with provisions of relevant laws and regulations described as having a direct effect on the
financial slatements-
Enquiring of management concerning actual and potential litigation and daims.,
Performing analytical procedures to identify any unusual or unexpected relalionships that may indicate
risks of material misstatement due to fraud..
Reading minutes of meetings of those charged with govemance and reviewing correspondence with tax
aulhorilies., and
In addressing the risk of fraud Ihrough management override of controls. testing the approprialeness of
joumal entries and other adjustments., assessing whelher the judgements made in making accounting
estimates are indicative of a potential bias., and evaluating the business rationale of any significant
Iransaclions that are unusual or outside the nonnal course of business.
We also communicated relevant identified lav￿ and regulations and potential fraud risks to all engagement team
members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the
audit.
Owing to the inherent limitalions of an audtt, there is an unavoidable risk that we may nol have delecled some
material misstatements in the financial statements, even though we have propedy planned and performed our audit
in accordance with auditing standards. In addition, as wilh any audit, Ihere remains a higher risk of non-detection of
irregularities, as they may involve collusion. forgery, intentional omissions. misrepresentations, or the override of
inlernal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-
compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. htlps.'Il
www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditorfs report.
18-
Alfred Hottst
19 Alfred Street
BWAST BTO 8EQ
DX3910 NR Belfast 50
Cen￿ry House
A7 Mandeville Street
40 Creseent Business Park IVRTADOWN
SDLRN
r28 2GN
r62 3PB
Tel: +44 (0)28 9031 1113
Trax: +44 (0)28 9031 OTn
Tel: +44 (0)28 9260 T355
Fax: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 2801
Fax: +44 (0)28 3835 0293

CHARTRRED ACCOUNTANT8
THE LEPROSY MISSION NORTHERN IRELAND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF THE LEPROSY MISSION NORTHERN IRELAND
Use of our report
This report is made solely to the company's members. as a body. in accordance with Chapler 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those
matters we are required to state lo them in an audf(orfs report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibiltty to anyone other than the company and the company's
members as a body, for our audit work. for this report, or for the opinions we have fomied.
Mr Stephen Houston FCA (Senior Statutory Auditor)
for and on behalf of GMCG LISBURN
14 June 2024
Chartered Accountants
Statutory Auditor
Century House
40 Crescent Business Park
Lisbum
BT28 2GN
19-
Alfred Hottst
19 Alfred Street
BWAST BTO 8EQ
DX3910 NR Belfast 50
Cen￿ry House
A7 Mandeville Street
40 Creseent Business Park IVRTADOWN
SDLRN
r28 2GN
r62 3PB
Tel: +44 (0)28 9031 1113
Trax: +44 (0)28 9031 OTn
Tel: +44 (0)28 9260 T355
Fax: +44 {0)28 9260 1656
Tel: +44 (0)28 3833 2801
Fax: +44 (0)28 3835 0293