NEwfowNBREDA BAPTIST CHURCH INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NEwfowNBREDA BAPTIST CHURCH Opinion We have audited the financial statements of Newtownbreda Baptlst Church {the 'Charity'l for the year ended 31 December 2023 which comprise the statem8nt of financial activities, the statement of financial posltion and notes to the financial ststements, including significant accounting policies. The flnancial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reportlng Standard 102 The Financial R8POrting Standard applicabl8 In the UK and Republic of Iraland (United Kingdom Generally Acceptsd Accounting Practice). In our opinlon, th8 financial statements: give a true and falr vlew of the state of the charlty's affalrs as at 31 December 2023 and of Its Incoming resources and application of resources. for the year then ended., have been property prepared in accordance wlth United Kingdom G8n8rally Accepted Accounllng Practice,. and have been prepared In accordance with the requirements of the Charities Act {Nl) 2008. Ba•ls for oplnlon We conducted our audit in accordance with Intemational Standards on Auditing IUKI {ISAs (UK)) and applicable law. Our responslblllU8s und8r those standards are further described in the Auditorfs responsibilitl8s for the audit of th8 Ilnancial sl8tementS Section of our report. We are independent of the Charity in accordance with the elhlcal requirements that are relevant to our audit of the financlal ststements in the UK, Including the FRC'S Ethical Standard, and we have fulfilled our other 8thlcal responsibilities in accordance wlth these requirernents. We bellev8 that the audlt 8vid8nc8 we have obtained is sufficient and approprlate to provide a basls for our opinion. Concluslon8 ralatlng to golng concern In auditing the financlal slat8rnents, we have concluded that the Trustees. use of the going concem basis of accounting In the preparallon of the flnancial statements is appropriate. Based on the work we have performed, have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubl on the Charity's ability to continue as a going concern for a perfod of at least twelve months from when the financlal statements ar8 authorised for issue. Our responslblllties and the r88ponslbilities of the Twsiees wlth resped to golng concern are described in the relevant sectlons of thls report. Othor Inforniatlon The other informatlon comprises th8 Infomatlon Indudad In the annual report other than the financial statements and our auditorfs report thereon. The Trustees are responsible for the other Inlomiatlon conlalned wilhin the annual r8POrt. Our opinion on the financial stalements does not cover the other infomiation and we do not expres5 any fom of assurance conclusion thereon. Our responsibility is to read the other informalion and, In doing so, consider whether th8 Other informatSon is materially incon5islent with the financial statements or our knowledge obtalned in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstaternents, we are required to determlne whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is material rnisstatement of this other information, we are required to report that fact. We have nothing to report in this regard. NEwfowNBREDA BAPTIST CHURCH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NEwfowNBREDA BAPTIST CHURCH Mattèrs on which we are required to report by exceptlon We have nothlng to report In respèct of the following matters In relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if. in our opinion: the infonnation given in the financial ststements is inconsistent in any material respect with the TTUStees' reporL' or suffld8nt accounting records have not been kept., or the financial statements are not in agr8em8nt wlth the accounting records., or we have not received all the information and explanations we requi￿ for our audit. R•sponslbllltles of Trustees As explained more fully In the statement of Trustees, responslblllties. the Trustees are responsjble for th8 preparatlon of the financial statements and for being satisfied that they glve a true and falr vlew, and for such intemal control as the Trustees determine is necessary to enable the pr8paration of financial statements that are frge from material misstatement, whether due lo fraud or error. In preparing the fin8nci81 statements, the Trustees are respC￿S1bI8 for assessing the Charity's ability to continue as a going concern, disclosing, as applicable. rnatters related to going concern and uslng the golng concern basls of accounting unless the Truslees either Intend lo cease operations. or have no realistlc alt8rnatlve but to do so. Audltorfs rnspongibilities for the audlt of the flnanclal statement• Our objectives are to obtain reasonable assurance about whether the financial statements as a who18 are free from material mlsstatement, whether due to fraud or error. and to issue an audltoVs report that Includes our opinion. Reasonable assuran¢e 15 a hlgh level of assurance bul 55 not a guarantee that an audlt ccnducted in accordance with ISAS (UK) will always d8t8Ct a material misstatement when It exlsts. Misstatemenls can arise from fraud or error and are consldered material if. individually or in the aggregate. they could reasonably be expected to inlluence the economic decisions of user5 taken on the basls of these financial statements. Irregularities, includlng fraud, are Instances of non-compllance wlth laws and regulations. We design procedure5 In line with our responsibilities, outlined above, to detect material misstatements in respect of irregularilies, including fraud. Tha extent to which our procedures are capable of detecting irregularitles. Including fraud, is d8lalled below. NEwfowNBREDA BAPTIST CHURCH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NEwfowNBREDA BAPTIST CHURCH Our approach to identifying and assessing th6 risks of material misststement in respect of Imgularities, including fraud and nonoompliance with laws and regulations, was as follows.. the engagement partner ensured that the engagement team collectively had the appropriate competsnce, capabillties and skills to Identify or r8cognls8 non-compliance with applicable laws and regulations. we identified the laws and regulations applicable to the company through discussions wlth diredors andlor senior management, and from our commercial knowledge and experience of the sector; We focused on specific laws and regulations which we considered may have a direct materlal effect on Ihe financial statements or the operations of the company, including the Charitie5 Act (NII 2008, taxation legislation, data protection, anti-bribery, employment, environmental and health and saf8ty legislation • we 8ssess8d th8 extent of comp118nce wlth the laws and regulations Identlfi8d abov8 through maklng enquiries of management and inspecting legal correspondence.. and Identified laws and regulation5 wer8 communicated within the audit team regularty and th8 team remained alert to instances of nonwcompli8nce throughout the audit. We as58ssed th8 SU5ceptlblllty of th8 companws flnanclal statements to materlal misstatement, Includlng obtalnlng an understsndlng of how fraud mlght occur, by: making enquiries of management as to where they consldered there was susceptibility to fraud. thelr knowledge of actual, suspected and alleged fraud., and considering the internal controls in place to mitigate risks of fraud and non-cornpliance with 18W5 and regulatlon8', To address the risk of fraud through management blas and overrfde of controls, we.. perfomied analytlc81 procedures to Identtfy any unusual or unexpected r81ation8hips; tested joumal entries to identify unusual Iransactlons., assessed whether judgements and assumpts'ons made in determlnlng the accounting 8stlmates set out in Note 2 were indicative of potential bias., and Investlgated Ihe ratlonale behlnd slgn6fic8nl or unusual transactions,. In response to the rlsk of Irr8gularltles and non-Gompliance wlth laws and regulations, we deslgned pro¢edures which Included, but were not Ilmlted lo.. agreelng financlal statement dlsclosures to underlylng supporting documentstlon., reading the minutes of rneelings of those charged with govemance., enqulring of management as to actual and potential litigation and claim5', and reviewing correspondence with HMRC and the companys legal a(ivisors', There are inherent Ilmitations In our audlt procedures described above. The more removed that laws and regulations are from financial transactions, the less likely It is that we would become aware of non-compliance. Auditing standard5 also Ilmll the audlt procedures required lo identify non-compliance with laws and regulations to enquiry of the director5 and other management and the inspeotion of regulatory and legal correspondence, rf any. Matorlal misstatements that arise due lo fraud can be harder to detect than Ih05e that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is available on the Financlal Reporting Council's websile at- htty)$.'Il vhvw.frc.org.ukJauditorsresponsibililies. This description forms part of our audito￿$ report. NEwfowNBREDA BAPTIST CHURCH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NEwfowNBREDA BAPTIST CHURCH Usé of our report This report is made solely to the company's members, as a body, in accordance with section 65 of the Charities Act (NI) 2008. Our audit work has been undertaken so that we might state to thé company's members those matters we are requlred to state to them in an audltor's réport and for no other purpose. To the full8St extent permitted by law, we do nol accept or assume responsibility lo anyone other than the cornpany and the company's members as a body, for our audit work. for this report, or for the oplnSons have formed. Tla G_ Angola Cralgan (Senlor Statutory Audllorl for and on behalf of Harblnson Mulholland 2911012024 Charterod Accountants statutory Audltor Centrepolnt 24 Ormeau Avenue Belfast Co. Antrlm Northem Ireland BT2 8HS Harblnson Mulholland is eligible for appolntment as auditor of the Charlly by virtue of Its eligiblllty for appolntment as auditor of a company under section 1212 of the CompaniesAct 2006.