INDEPENDENT AUDITOR'S REPORT
to the Members of Drumellan Community Association
Report on the audit of the flnanclal statements
Oplnlon
We have audlled the charity financial statements of Drumellan Community Association ('Ihe charity) for the financi81
year ended 31 March 2023 which Comprise the Statement of Fsnancial Activities, the Balance SheeL the Statement of
Cash Flows and notes to the flnancial slalemenls, including the summary of signifieanl aceounling policies set out in
note 2. The financial repo￿n￿ framework that has been applied in their prepar8tson is applicable law and United
Kingdom Accounting standa￿s, Including FRS 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland" applying Section 1A of that Stsndard and Aecounting and Reporting by Charllles.. Ststèmenl of
Racommended Practi￿ applicable lo charities preparing their accounts in aecordanee with FRS 102.
In our opinion, when reporting in ac¢ordance with a fair presentation framework the financlal statements.
give a Irue and fair view of the state of the chafity's affairs as at 31 March 2023 and of its deficit for the flnancial
year then ended..
have been properly prepared In aecordance with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared In accordance with the raquiiemenls of the Charities Act {Northern Ireland) 2008.
Basis for oplnlon
We conducted our audit in accortlanGe with Inlemalional Standards on Auditing IUKI {ISAs (UKI) and applicable law.
Our responsibllllie$ under those standards are further described Sn the Auditorfs rgsponsibilitles for the audit of th•
financial statements section of our report. We are independ8nl of the charlty in accordance with ethical r8quirements
I that a￿ relevjnl to our audll of the financlal statements in the UK, including the FRC'5 Ethical Standard, and we have
fvlfilled our other ethical r8sponsibilities in accordance with these requiiemenls. We believe that the audit evidance
we have oblairbed 15 sufficient and appropriat8 to provéde a bas15 for our opinion.
Conclusions relating to golng concern
In auditing the financial 81alements, we have concludod that th8 Irustee8' use of the going concem basi8 of
accounting in the preparation of the financial slalements is appropriat8.
Based on the work we have perfo￿ed, we have not Id&nlifJed any rnaterial uncertalnlies relating to events or
ondilions that. Indiv￿￿allY or Golleclively, may cast significant doubt on the chariV8 ability to conbnue as a going
concern for a period of al least hvelve months from the date whan the finthctal statements are authori58d for Issue.
Our responsibillties and the re5pon5ibiliUes af the twslees with respect to going concem are described in the relevant
sections of this report.
Other Informatlon
The olhor info￿allon compriseg tha Infomation InGluded in the annual report other than the financial slalements and
our Audllofs Report Ihereon. The Iruslees are responsible for the other informatson contalned within Ihe annual
report. Our opinion on the finan￿8[ slalèments does not cover the other infomation and, except to the extent
otherwlse expllcldy stated In our report, we do not express any forn of assurance conclusion Ihereon.
Our responsibillty 18 lo read the other InfO￿atIOn and, in doing 50, consider whother the other informgllon Is
materially inconsi$tenl with the financial statements or our knowledge oblalned in the course of the audit, or
othe￿Ise appears lo bé materially mlsststed. If we Identify such material Inconsistencies or apparent materi81
misstalemenls. we are requirnd lo dètermina whether this gives rlse to a material mi$slalament in the financial
$talements IhÈmselve$. If, based on the work we have performed, we eonclude that thefe is a malorial misstatament
of this other Info￿nation, w8 are required to report that fact. We have nothin9 ¢0 report in this regard.
Opinlon on other matter prescrlbed by the Companies Act 2006
In our opinion, based on the work undertaken In the course of the audlt
the infomialion given in the Trustees. Report for the financial year for which the financlal statements are prepared
is consistent wlth the financial 51atements.' and
the TTusl8es' Report has been prep•ted in accolrlance with applirable18gal rgquiremenls.
Mattels on whl¢h we are requirod to report by exceptlon
In the light of our knowledgg and understanding of the charity and its environment obtained in the course of the audit.
we have not identifled material mis51atements in the TnJ5tees' Report.
We have nothing to report in re5P8Ct of the following matter5 where the Charities Act (Northgm Ireland} 2008 requires
US to report to you if, In our opinion-
adequat8 accounb'ng records have not been kep[ or
the finaneial statements are not in agreement with the accounting records and relums,. or
certain disclosures of Iruslees, remuneration specified by law are not made,. or
Ihe trustees were not entitled to prepare the finan¢ial statements in accordance with the small companies regime
and take advantage of the small ¢ompanie5' exemption in preparing the Trustses, Annual Report.

INDEPENDENT AUDITOR'S REPORT
to the Members of Drumellan Community Association
Responslbilitles of trustees for the financial statemerts
As explained more fully In the Statement of Trustees, Responsibilities sel out on page 6, the Iruslees are responsible
for the preparation of the financial ststements and for being sat￿r￿d that they give a true and fair view, and for such
internal control as they delemine is necessary lo enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or eiror.
In preparing the finandal slatemenls, the trustees are responsible for assessing the charity's ability to continue as a
going conc8m, disclosing. as appli¢able. matters related to going concern and using the going concern basis of
accounting unless management either intends to Ilquidate the charity or to cease operations, or has no r881islic
allernatNa bul to do so.
Auditorfs responsiblllties for the audit of th8 financial statements
Our objectives are lo obtain reasonable assurance about whether the finanual statements a8 a whole are free from
material misstatement, whether due lo fiaud or eiror, and to issue an Audilorfs Report that includes oui opinion.
Reasonable assurance is a high level of assurance. but is not a guarantee that an audlt conducted in accordance
wlth ISAS IUKI will always detect a material mi5Stalement when rt exists. Misstatements can arise from fraud or error
and are considered material if, Individually or in the aggregalo, they could reasonably be expected to influence the
e¢onomlc de¢ision5 of usefs taken on the basis of these financial slatsments.
IrregularilSes. including fraud. are instanc95 of nOn￿oMPlI3nce with law5 and regulations. We dgsign procedures In
line with our respon5ibilltigs, outlined above. to detect mateiial misstatements in respect of Irregulanties, includlng
l fraud. The extent lo whlch our procedures are capable of delectlng IrTegularil93, Indudlng fraud fs detailed below..
Further Inft)nnation rogardlng the scope of our rgsponslbllltl•$ a$ audltor
AS part of an audit in ac¢ordgnce wlth ISAS IUKI. we exerclse professlonal judgement and maintain professional
scepticism throughout the audit. We al80'.
Identlfy and a55e3s Ihg dsks of matert81 mi8slalem8nt of the financial statements. whether due lo fraud Dr 8ffar,
design and perforyn audit procedures responsive to those risks. and obtsin 8udit eviden￿ that Is suffldent and
approprtate to provlde a basis far our oplnlon. The rTsk of not dele¢llng a materlal misslatsment resulting from
fraud is hlgher Ih8n for ona resulbng from error, as fraud may involve collusion. fooery. Intentlonal omisslons.
mlsr8presentslions, or the override of Intemal control.
Obtain an uTrderstanding of internal control relevant to the audll in order lo dasign audit procedureg that are
appropriate in the circumstances, but not for the purpofe of expresslng an opinion on the effectiveness of the
chanty's intern31 control.
Evaluate the appropriatenes5 of accounting policies used and the reasonablene85 of accounting estimates and
rolated dlsclosures made by tnjstses.
Conclude on the approprlaten8ss of the ttustees, use of the going conom basis of accounting and. based on the
audll evidence obtained, whether a material uncertainty exists ielated lo events or conditlons that may cast
signlflcanl doubl on the charfty's abllity to contlnue as a golng conc6m. If we conclude that a material uncertainty
exlsts. we are requlred lo draw altenuon in our Audilorfs Report lo the related dlsclosuras in the flnancial
statements or, if such disclosures are inadequate, io modify our opinlon. Our condusions are based on the audit
evidence obtained up to the dale of our Audilofs Report. However. fijture 8vants or conditions may cause the
cttarity to cease lo contlnue as a going Can￿m.
Evaluate the overall pregalltalion, Slrueiure and Content of th• finan¢lal slalwnents. Indudlng the dlsclosur¢$, and
whether thè finan¢tal ststements represent the undedying transactions and events in a manner that a¢hlaves falr
presentalon.

INDEPENDENT AUDITOR'S REPORT
to the Members of Drumellan Community Association
We cornmunicale wlth those charged wlh govemance regarding, amon9 other matters. the planned scope and liming
of the audll and signlficant audit findings, includlng any significant deficiencies in intsmal control that we Klentify
durlng our audiL
The purpose of our audlt work and to whom we owe our responsibillties
This report is made solely to the chanty's members, as a body, In accordanr* with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might slate to the charity's members those
matters we are required lo state to them in an audilo¢s report and for no other purp)se. To the fvllest extent
pernltted by law, we do not accept or assume responsibillty lo anyone other than the charity and the charivs
me
be
as a body. for our audit work, for this report, or for Ihe oplnions we have fomied.
Rualri Maginn
DALY PARK & C
Chartered Accou
4 Camegie Stree
Lurgan
Co. Amagh
BT66 8AS
Northern Ireland
ANY LTD
5 & Registered Auditor5
la