2022-12-31-annual-return

CHARTERED ACCOUNTAFTf5 NORTHERN BAPTIST CORPORATION LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTHERN BAPTIST CORPORATION LIMITED Opinion We have audited the financial statements of Northem Baptist Corporation Limited (the 'charity') for the year ended 31 December 2022 which comprise the statement of financial activities, the balan￿ sheet 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, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements= give a twe and fair view of the state of the Charitable company's affairs as at 31 December 2022 and of its incoming resources and application of resources. for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Pract￿e. 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) IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditoffs responsibilities for the audit ol the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance ￿￿th these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees Y￿th respect to going concern are described in the relevant sections of this report. A]hTed HDu.*e iy Avred Streei BELbAS'I' BT2 8EQ DX3910 NR Belfast SO 17 Mandevi]le Street 40 Crtweni Business Park LISBURN r28 2GN r62 3PB Tel: [phone] IIAS ax: [phone]n Tel: +44 {0)28 9260 Ta66 Fax: +44 {0)28 9260 1650 Tel: [phone] F&x: [phone] c.harl￿ AclvU￿1Illts AbliimkifvfTL4C .Aw¢rkIM￿vAUl￿¢r1￿dE￿xlE￿tkn1n11nÈFlr11

CHARTERED ACCOUNTAFTf5 NORTHERN BAPTIST CORPORATION LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NORTHERN BAPTIST CORPORATION LIMITED Other information The Trustees are responsible for the other infomiation. The other information comprises the information included in the annual report, other than the financial ststements and our auditor's report thereon. Our opinion on the financial statements does not cover the other infomiation and, except to the extent otherwise explicitly Stat￿ in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the finanaal statements. our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent wth the financial statements or our knowledge obtained in the audit or otheNise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude 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 matters 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 for the financial year for which the financial statements are prepared, which includes the directors. report prepared for the purposes of Company law, 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 reqUI￿d to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report included within the Trustees, Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 require 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 statements are not in agreement with the accounting records and returns- or certain disdosures of trustees, remuneration specified by law are not made- or we have not received all the infonnation and explanations we require for our audit,. or the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, Report and from the requirement to prepare a strategic report. A]hTed HDu.*e iy Avred Streei BELbAS'I' BT2 8EQ DX3910 NR Belfast SO 17 Mandevi]le Street 40 Crtweni Business Park LISBURN r28 2GN r62 3PB Tel: [phone] IIAS ax: [phone]n Tel: +44 {0)28 9260 Ta66 Fax: +44 {0)28 9260 1650 Tel: [phone] F&x: [phone] c.harl￿ AclvU￿1Illts AbliimkifvfTL4C .Aw¢rkIM￿vAUl￿¢r1￿dE￿xlE￿tkn1n11nÈFlr11

CHARTERED ACCOUNTAFTf5 NORTHERN BAPTIST CORPORATION LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NORTHERN BAPTIST CORPORATION LIMITED Responsibilities of Trustees As explained more fully in the ststement of Trustees. responsibilities, the Trustees, who are also the dir￿torS of the charity for the purpose of company law, 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 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 Twstees are responsible for assessing the charity's ability to continue as a going concern, disdosing, as applicable. matters related to going concern and using the going concem basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditors 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 e￿or. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance th 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 economic decisions of users tsken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. A]hTed HDu.*e iy Avred Streei BELbAS'I' BT2 8EQ DX3910 NR Belfast SO 17 Mandevi]le Street 40 Crtweni Business Park LISBURN r28 2GN r62 3PB Tel: [phone] IIAS ax: [phone]n Tel: +44 {0)28 9260 Ta66 Fax: +44 {0)28 9260 1650 Tel: [phone] F&x: [phone] c.harl￿ AclvU￿1Illts AbliimkifvfTL4C .Aw¢rkIM￿vAUl￿¢r1￿dE￿xlE￿tkn1n11nÈFlr11

CHARTERED ACCOUNTAFTf5 NORTHERN BAPTIST CORPORATION LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NORTHERN BAPTIST CORPORATION LIMITED Extent to which the audit was Considered capable of detecting irregularities, including fraud We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perfomi audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing potential risks of material misststement in respect of irregularities. including fraud and non-compliances with laws and regulations. we considered the followng.. The nature of the industry and sector. control environment and business performance, including the company's remuneration policies for directors, bonus levels and perf0mlan￿ tsrgets, if 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 company's documentation of their policies and procedures relating to: Identifying, evaluating and complying V￿th laws and regulations and whether they were aware of any instsnce 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 established to mitigate risks of fraud or non-compliance wth laws and regulations- The matters discussed among the audit engagement team regarding how and where fraud might 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 company for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISAS (UK}, we are also required to perfomi speafic procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. 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 eff￿1 on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. A]hTed HDu.*e iy Avred Streei BELbAS'I' BT2 8EQ DX3910 NR Belfast SO 17 Mandevi]le Street 40 Crtweni Business Park LISBURN r28 2GN r62 3PB Tel: [phone] IIAS ax: [phone]n Tel: +44 {0)28 9260 Ta66 Fax: +44 {0)28 9260 1650 Tel: [phone] F&x: [phone] c.harl￿ AclvU￿1Illts AbliimkifvfTL4C .Aw¢rkIM￿vAUl￿¢r1￿dE￿xlE￿tkn1n11nÈFlr11

CHARTERED ACCOUNTAFTf5 NORTHERN BAPTIST CORPORATION LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NORTHERN BAPTIST CORPORATION LIMITED Audit response to risks identified Our procedures to respond to the risks identified induded the following.. Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations descnbed as having a direct effect on the financial statements., Enquiring of management conceming actual and potential litigation and claims- Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud., Reading minules of meetings of those charged g0Veman￿ and reviewing correspondence with tax authorities- and In addressing the risk of fraud Ihrough management override of controls, testing the appropriateness of journal entries and other adjustments- assessing whether the judgements made in making accounting estimates are indicative of a potential bias- and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or n0￿cOMpliance with laws and regulations throughout the audit. Owng to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected 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 with any audit. there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non•compliance and cannot be expected to detect non- compliance with all laws and regulations. A further descriplion of our responsibilities is available on the Financial Reporting Council's website at.. https'.11 www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditor's report. A]hTed HDu.*e iy Avred Streei BELbAS'I' BT2 8EQ DX3910 NR Belfast SO 17 Mandevi]le Street 40 Crtweni Business Park LISBURN r28 2GN r62 3PB Tel: [phone] IIAS ax: [phone]n Tel: +44 {0)28 9260 Ta66 Fax: +44 {0)28 9260 1650 Tel: [phone] F&x: [phone] c.harl￿ AclvU￿1Illts AbliimkifvfTL4C .Aw¢rkIM￿vAUl￿¢r1￿dE￿xlE￿tkn1n11nÈFlr11

eHAR TERRD ACCOUNrANY$ NORTHERN BAPTIST CORPORATION LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF NORTHERN BAPTIST CORPORATION LIMITED Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 Our audil work has been undertaken so that we might state to the charilat4e company's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permrtted by law, we do not ac￿p1 or assume responsibilfty to anyone other than the charitable company and the charitable company's members as a body. for our audrt Work. for this report. or for the opinions we have formed. gel Mo (Senior Statutory Auditor for and on behalf of GM¢G 8ELFAST 5 June 2023 Chartered Accountants Statutory Auditor Alfred House 19 Alfred Slreet Belfasl 8T2 8EQ 10- Alfred House 19 Alfred S¢rerl IIELTrLSI" Iri¥ 8EQ DX3910 NR Belfst 50 Cetttury House 40 Cr¢seent Busin￿5 Park IJsBU￿Y r28 ZG 17 M#ndLMlle StreLI VOIiAAi)OIV Iri"62 3YU I"el: [phone] AIX3 lay.' +44 (0)28 90.31 OV7 Icl: [phone] n55 TrAx: [phone] Tel: [phone] Fax: [phone] .'T44 Ip¥i>niliM'I Jiillit hTrt ￿.1￿ ITYb .gmegeA.coni