Drop Infi Ministrles Umited
Year *nded 30 Sèptember ZOZZ
Independent A¢Mlttorfs Report tD the trustees of Drop Inn Minlstrles Umlted
Opinion
We h3ve audited the finandal 5tstsments of Drop Inn Ministrles Limitsd lthe'charftable comp¥nV? for rhe year eftded
30 september 2022 which comprtse the Statement of ￿nanCIal Actiwties, the 8alance 5heeL Statement of Cash Flows
and notesto the financial statements, Indudift8 slgnifi£antatcounting p¢lldes. The finanual reportlng framework that
has been applled in the1rprepora￿0n is applicable law and Unlted Klngdom Accounting Standard5, induéing Finanaal
Reportin8Stsndard IOZ The Rnancial Reportlng5tandardapplicatsle In the UK and Republi¢of Ireland (Unitsd ￿n8￿C}M
Generally Accepted Attountin8 Procticel,
In our ¢plnlon the finandal ststementr.
glve s true and fatr view of the stste of the tharltable companvs affalrs 3$ at 30 September 2022, and of Its
In¢oming resourw and appllcatlon of resources. Indudibg Its Income and expenditur& for the yearthen ended,.
have been properly prepared In accc+rdarl￿ ¥￿th United knr$8dom Generally Accepted AccowiWn8 Practlce,. and
have been prepared in accordance with the requirements of the Companies Art 2Crf)6.
Basls foroplnlon
We conducted our al￿Trt In accordance wrth Intsrnational Stsndards on Audidng IUKI11SAs IUKI? and applicable law.
Our re5ponslbiltt5e5 under those stsndards are furthEr descrfbed in the Audftorfs responsibillties f.cr the audrt of the
ftr5an¢lal tstements setbcn of our report. We are independent of the tharttable company in accordance with the
ethical requirements that are relevant to Dur 3udit of the flnancial statsrnents In the UK Includlng the FRCS Ethical
Standard. aftd we have fvlfilled our other ethlcal responslbillties In xcordance wlth these requlrements. We belleve
that the audlt evldènce we have pbtwned is suffiuent and appropriate to provide3 ba55s for our oplnion.
Concluslons relatlng to golng con¢ern
In auélung the finanaalststements, we have conclJ2ded that the trustees, use of the going conL*m ba515 of occountln
In the preparation of the flnanc¥al statements 15 approprlate.
Based on the woth we have perfonred, we have not identlfied any m*erial uncetslntle5 relatlng to events or
¢ondtt*ons that, Individually or collectively* may cast 5ignlficant rloubt on the tharltsble company¥ ablllty to Continue
as a going concem for a perhd of * least twelve months from when theffnand41 ststements are authorised for15sue.
Our ￿POnSiblE[￿eS and the resportslblltt￿s of the trustees with re5pert to golng ￿ncern are described In the relevant
sectFons of this report
Other Informatlon
The other Infomation ¢omprfses the Inforriation Included in the trustee< annual repprt, other than thE finandal
statements and our auditorf5 report thpreon. The tnJstees are responsible for the other irrfomiation contained within
the annual reporL Our opinion on the. financ1315t8tements does not cover the other InformztIon and, except to the
extent otherwise expllddy stated in ovr report we do not express any forn? of 3s5uraft￿ condusion thereon. In
connectlon wlth otsr audit ofthe financial statements. our responsibility is to read the other informatlon and, Sn doin8
so, considerwhether the other information is materially inconsistent with the finana815tstsments or OL*r knowled8e
obtsined in the ccur5e of the audtt or otherwtse appear5 to be mater5ally m15Stated. If we Identlfy such materlal
in£on5i5tencle5 or apparent matedat mlsststements, we a￿ required to detennlne whether thi5 g5yes rise to a materfal
m155tstement In thè financi?Ist3tements themsetve5.'If. based on the workwe have performed, we conclude thatthere
is a rn3terfal misststement of this other infomiation. we are requlred to repon that fact.
We have nt)thing to report In thts regord.
Page 6

Drop Inn Minislrfes Limlted
Year ended 30 Septernb￿ 2022
Independent Audstorf5 Reportto the trustees of Drop Inn Mlnistries Limited l¢¢ntinued)
Opinlon cn other mattets prescribed by the Companles Art 2006
In our opinlon. b45ed On the workundertèken In the course of the audiL'
the informatlon given In the truste25' repart lincorporatlng the dlrectors, report) for the flnènct31 yeBr for whlch
the finan¢ial statements are prepared 15 con5tstentwith the financlal statements; and
the directors report In¢luded within the tru5tee5' report has been prepared in accordance with lppllcable leyl
requiremertts.
Matters onwhl¢h we are requlred to reportby exception
In the Iightof the knowled8e and understanding of the charitsble ¢omp8ny3nd Its envlronrnent obtrfned In the ¢OUf5e
of the audlt we have notTrdenttlled materfal misststements In the directorf reporL
We have nothingto report in respert Df the followlng matters Tn ￿lation to whlch the Companles Act 2006 requlre5 V5
to report to yo¥ If, In our oplnion:
adequate I￿OUn*J￿8 records have not been kepi or returns adequats for our audit hove not been re¢etved from
branthes not vtsited by us., or
the flnandal statements are notln agreement wlth the aecourtlng reconts and returns; or
¢ertain d￿ur@S Df direEtorg remuneratlon specrfied by14w are.tiot trade- ar
we have not ￿Ce5ved all the infomwtson andexpJanat(ons we requlre lor.our audlt- or
the trustees were not entEtled to prepare the financiBI statements lft accordan￿ with the 5m?11 companie5, regime
and tske advanta8e Df the small companles. exemption In preparlngthe director5, report4nd from the requirement
to prepare a strateglc report.
Responstbllltles of trustees
explaihed rnore fully in the trustEe< respon5ibilitles slatement set on page 5, the trustees (who are alsu the
dlr¢rtor5 of the charitsble company for the purposes of company tawl are responsible for the preparatlon of the
flnanoal statements and for beln8 satisfied that they Elve a twe and falr vlew, and for such Internal control as the
tNstees determine 15 necessary to enable the preparation finandal statements that are free from material
mlsstatement, whether due to fraud or error.
In preparfng the flnantial statements, the trustees are responslble for a5se5sSng the charitable companVs ab11 ity to
continue a5 8 8trln8 concern, disdostn& as appllcabl¢ matters related tts goin8 concern and uslng the goins conce
basis of accountlng unle55 the trustees elther Intend to Ilquidate the tharitablft Cnmpany or tc cease operations. Of
have no realisJe altsmatlve butto do sts.
AudftoP5 responslbll￿e$fOrthe audR ofthe finHncial ststernents
Our objecknves are to obtaln reasonable ￿surance about whetherthe flnancial st*ements, as ¥ whul¢ are free from
materlal mlsststemert whether due to fraud or error. and to issue an a￿d￿¢S report that Indude5 Our opinlon.
Reasonable assurdnce Is 3 high level of assuTrn¢e but is not a 8uarantse that an audit conducted in accordan¢e
with ISA5 IUKI wlll alway5 detert 3 materlal misstaternent when It exists, Mi55tatements can arise from fraud or error
and are consldered material if, indlvldually or in the agsregats. they ¢culd reasonably be experted ts influence the
economic declslons of usets taken on the basls of these ffnanelal statements.
Page 7

Drop Inn Mlnlstries Urnlted
Year ended 30 September 2022
IndependentAtsditor's Reportto the tru5tee5 of ￿0p Inn Mlnistrle5 Umited {contlnued)
Irregularitles. induding fraud. are Instances of non*ompliarJ£e wlth l¥ws and re8ulation5. We design procedures In line
wlth our respon5ibi11ti￿ ou￿1n￿ ?bove, to detect m*erial mi5Stztements in respert of Irregul?r5ties. including fraud.
The extent to which aur procedures are capable of detecting trregularttles, tndudlng fraud 15 detalletj below.
Because of the Inherent limitations of an audit there ts a risk thet we ￿11 not detert all irregu13ritle5. Including
those leading to 3 material misstafrment in the finandal ststements ur non￿oMplI3nce wtth regulation. Thi5 rtsk
Increases thttrnore thatcompliance wlth a law orregulation is removed from the events and transattior¥srefle¢ted
In the financlal statsments. as we will be less fikety to become aware of Instonce5 vf non-ctsmpll3nce. The risk Es
3150 greater regarding irregularitles occurttng due to fraud rather error, a5 fraud Involves fntenttanal
oncealment, for8eryi collusion, omisston or m15repr&entatlon.
A fvrther de5CTlptlon of our responsibtlitles is availabteu• the FiTranctal Reparknng CoundY$ website 8t:
htt
www.frcor .uk
audtitorsre
Ibilities
A5 part of an auoit in accordan￿ wfth ISA5 (UK), we exerdse profess]¢nol Judgment and maintaln profe551orièl
scepticism throu8haut the audit. We also:
IdentFfy and assess the ￿kS of mater￿1 mt$5tstement of the flnancial ststements, whether due to fraud ur
error, design and perfomj audit procedures responslve trt those rfsk5, and obtairk audlt evldence that
sufficlent 2nd approprfateto provide a ba515 for ouropinion. Thè risk of notdetecting a matertal mi55tatement
resultin8 from fraud is higher than for one resultlng from error. as fraud may InVo￿e colluslon, forgery.
intentlonal om￿lOn$, mlsrepresenta￿Ons, or the overrSde of Internal control.
Obtaln an understsndin8 of Intemal Control relevont to the audit in order to tjestgn audit procedures that are
approprtate in the orcum5tanos. but not forthe purpose of expresshTrg an oplnlon on the effetheness of the
Internal ¢ontrol.
Evaluate the appropriateness of 3¢counttng pollcles used and the reasonableness of a¢ounttng estimate5 and
related disclostsres made by the trustees.
Conclude on tha appropriateness of the truste&% use of the 8Olng concem basis of accounting ènd. based on
the audit evidence obtained. whether a materlal uncertainty exists rel*ed to events or condiuons that may
cast slgnrficant doubton the companvs abllity to continuE as a 8rf5ns concern, If we cijndude that a materlal
uncetsinty exists we are required to draw attentiorÈ In our aLtditorfs report to the ￿lated disclosures In the
finanoal staternents or. if such di5dosures are inadequat¢ to modlfy our oplnion. Our concluslon5 are based
on the audtt eiidence obtalned up to the date of our audttorfs reporL However, fvtyjre events or con(b11ons
may cause the company to cease to continue as a goln&con¢ern.
Evaluatethe overall presentation, structLtre and content ¢f the financlal statements. Includlng the dlsdosure5,
and whether the financial sratements represent the undedylng transacdons and events in a manner that
achleve5 falr presentstion.
We ¢ornmunlcate wlth thuse charged with govemance re8arding, among other matters, the planned scope and tlming
of the audlt and significant audit findlngs. In¢ludin8 any signtfi¢ant deffdencie5 in.Intemzl cgntrd that control identfy
durin8 our audit
Page 8

Drop Inn Mlnistrles Llmlt
Year ended 30 September 202Z
IndependentAuditorfsReportto the trustees of Drop Inn Mlnlstrfes Umited (contlnued)
Use ol our reptsrt
This report ts made svlely to the charltsble compan￿$ rnembers. as a body. In attordance wlth Chapter3 of Part 16.of
the Companies Art 2006. Our audit work has been undertaken sQ that we mlght stste to the charltable companvs
member5 those matters we are required to state to them In an audttorfs rEPQrt and for no other purp05e. Tc the fullest
extent permitted by taw, we do not a¢cept or ￿urne responslbility tv anyone other th4n the th3rttable company ènd
the charltable campanvs members as a body. for our audit wort forthis repcr¢ orlor the Dplnlons we have formed
Barry Thom
Isp
ior statutoryauditorl
tor and on behalfol Barry Thompson and Company
Chartered Accountants and StatutoryAudltors
7&78 Churth Street
Portadown
Co Armagh
BT62 3EU
20 June 2023
Page 9