WINDSOR BAPTIST CHURCH INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WINDSOR BAPTIST CHURCH Opinion We have audited the financial ststements of Windsor Bapttst Church (the 'Charity) for the year ended 31 Dember 2023 which comprise the statement of financial adivities. the statement of financial position. the statefflent of cash flows and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Finanaal Reporting Standard 102 The Financial Reportsng Standard applicable in the UK and Republic of Ireland {Unit8d Kingdom Generally Accepted Accounting Practice>. In our opinion. the financial statements.. giv8 a true and fair wew of the state of the charity's affairs as at 31 December 2023 and of its incoming sources and application of resources, for the year then erKled,' have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Ad 2006. Basls for oplnlon We conducted our audit in accor(lan with IntematN)nal Standards on Audiling (UK) (ISAS (UK)) and applicable law. Our responsibililies under those standards a further described in the Auditorfs responsibilities for the audit of the financial statements section of Cmjr retKJrt. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. induding the FRC'S Ethical Standard, and we have fulled our other ethical sF)nSibil1ties in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to going concern We have rK)thing to report in spect of the following matters in relation to whith the ISAS (UK) requi us to report to you were: the twstees, use of the going concem basis of accounting in the preparalion of the financial statements is not approprtate-, or e trustees have nol disclosed in the financial stslements any identified malerial uncertainties that may cast significant doubt about the group's or the parent companvs ability to conlinue to adopt the going concem basis of accounting for a period of at least twelve ffnths from the date vthen the financial statements are authorised for issue. Other Inforniatlon The other information comprises the infomiation iluded in the Trustees. Report, other than the financial statements and our auditor's report thereon. The trustees are sponsIble for the other information. Our opinion on the finanoal ststements does not cover the other infomiatM)n and. except to the extent otherwise expliciuy stated in our report, we do not express any fomi of assurance condusion thereon. In connection wth our audit of the financial statements. our responsibilty is to read the other infomiation and, in doing so, consider whether the other infoThation is materially inLx)nsistent with the financial statements or our knowledge obtained in the audit or otherwise appeaTS to be materially misstated. If we identify such material inconsislencies or apparent material misstalements, we are required to determine whether there is a material misstatement in the financial ststements or a material misstatement of Ihe other informatK)n. If. based on the work we have perfomied. we cDnclude that th8r8 is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which wo are requlred to report by exception We have nothing to report in resped of the following matters in relation to which the Charities (Accnunts and Reports) Regulations 2008 require us to report to you rf. in our opinion.. adequate accounting CordS have not been kept or reiums adequaie for our audit have not been received from branches not visited by us- or the financial statements a not in agreement with the accounting records and retums: or we have not received all the information and explanations we require for our audit.
WINDSOR BAPTIST CHURCH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WINDSOR BAPTIST CHURCH Responsibllltles of trustees As explained more fully in the ststement of trustees. responsibilities. 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 intemal control as the truslees detemiine is necessary to enable the pparation of finanaal statements that are free from material misstatement. whether due to fraud or error. In preparing the finanaal ststements, the trustees are responsible for assessing the Charity's ability to continue as a going conM, dilOSing. as applicable, matters related to going concem and using the going concem basrs of arxountwvJ unless the trustees either intend to cease operations, or have no realistic altemative but to do so. Audltovs responsibilities for tho audlt of the financial sLements Our objectives ara to obtain asonable assuran about whether the financtal statements as a whole are free from material misstatement. whether due to fraud or error, and to issue an auditorfs report th includes our opinion. Reasonable assurance is a high level of assurance but is nol a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material mlsstatement when it exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate, they could asOnablY bs expeded to influence the economic decisions of users taken on the basis of Ihese financial ststements. A further description of our responsibilities is available on the Financial Reporting Council's website aL- https'.11 www.frc.org.ukJauditorsresponsibilttses. This description fomis part of our auditorfs report. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities. including fraud and non-complian with laws and regulations, was as fdlows: the engagement partner ensured that the engagement team collectively had the appropriate competence. capabilities and skills to identify or reco3nise non-complian with applicable laws and regulations: we identtfied the laws and regulations applicable to the company through discussions with trustees andlor senior management. and from our commercia] knowledge and experience of the sector,. We focused on speafic laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company. including Companies Act 2006, taxation legislation. data protection. anti-bribery, employment. environmental and health and safety legislation we assessed the extent of Complian with the lavts and regulatio identified above through making enquiries of management and inspecting legal Corresponden.. and identified laws and regulats'ons were communicated within the audit team regulady and the team remained alert to instsnces of non-compliance throughoui the audiL We assessed the susceptibility of the companVs financial statements to material misstatement, including obtaining an understanding of how fraud might ctcur. by: making enquiries of management as to where they considered there was susceptibilty to fraud. their knowledge of actual. suspected and alleged fraud", and considering the intemal controls in place to mitigate risks of fraud and non-compliance with laws and regulations", To address the risk of fraud through management bias and override of controls. we: perfomied analytical procedures to identrfy ary unusual or unexpected relationships: tested joumal entries to identify unusual transactions; assessed whether judgements and assumptions made in determining the accounting estimatés set out in Note 2 were indicative of potential bias. and invesiwJated the rationale tehind significant or unusual transactions: In response to the risk of irregularities and rK)n<ompliarte with laws and regulations. we designed pr¢xedures which included, but were not limited to= agreeing financial statement disclosures to underlying supporting documentation. reading the minutes of meetings of those charged with govemance., enquiring of management as to actual and potential litigation and claims- arKJ reviewing correspondence with HMRC and the company's legal advisors.,
WINDSOR BAPTIST CHURCH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WINDSOR BAPTIST CHURCH There are inherent limitations in our audit prOdureS described above. The more removed that laws and regulations are from financial transaclions, the less likely il is that we would become aware of non-compliance. Auditing slandards also limit the audit IKocedures required to identfy non-compliance with laws and regulations to enquiry of the trustees and other management and inspedion of regula and legal correspondence. rf any. Material misstatements that afise due to fraud can be Fbgrder to detect than Ihose that arise from error as they may involve deliberate concealment or collusion. Angela Craigan (Senior SL*utory Audltor) for and on behalf of Harblnson Mulholland Charterad Accountants Statutory Auditor Centrep)int 24 Onneau Avenue Belfast Co. Antrim Northern Irdand BT2 8HS 19106r2024 Harbinson Mulholland is eligible for appointment as auditor of the Charity by virtue of ts eligibility for appointrnent as auditor of a company under section 1212 of the Companies Act 2006.