G4)LD COMMUNITY PARTNERSHIP INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF G.OLD COMMUNITY PARTNERSHIP Opinlon wa have audited the financial statements of G-old Community Partnership {the 'company') for the year ended 31 March 2023 which comprise 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 Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our oplnion the financial statements.. give a true and fair view of the state of the Company's affairs as at 31 March 2023 and of its surplus for the year then ended., have been properly prepared in acGordanc8 Wlth United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companie5 Act 2006. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs IUKI) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for Ihe audit of the flnancial statements sectlon of our report. We are independent of the company in 8c¢ordance wlth the elhical requlrements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibillties in accordance with these requiremenls. We believe that the audit evldence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern We have nothlng to report in respect of Ihe following matters In relation to which the ISA5 (UK) require us to report to you where.. the directors, use of the going concern basis of accountlng In the preparation of th8 flnanclal statements Is not appropriate., or th8 directors have not dlsclos8d In the financlal statements any ident1fl8d materlal uncertalnt188 that may casl slgniflcant doubt about the company's abllity lo contlnua to adopt the going concern basls of accounting for a period of at18ast tNelv8 months from the date when the financlal statem8nts are authorlsad for issue. othor Information The other Informatlon comprises the information Included in the annual report other than th@ financial statements and our auditorfs report thereon. The directors are responsible for the other Informatlon contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent Otheise explicitly stated In our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other inforrnation and, in doing so, consider whether the other information Is materially inconsistent with the financial statemenls or our knowledge obtalned in the course of the audit, or otheNise appears to be mat9rially misstated. If we idenlify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstaternent in the financial statements themselves. If, based on the work we have performed, we conclude that there 15 a material mi55tatement of this other infomiation, we are required to report that fact. We have nothing to report in this regard. Opinlons on other matters prescribed by the Companies Act 2006 In our oplnlon, based on the work undertaken in the course of our audit.. the infomation given in the directors, report for th8 financial year for which the financial statements are prepared is Gonslst8nt with the f1nancial statements; and the directors, report has been prepared in accordance with applicable legal requirements.
G-OLD COMMUNITY PARTNERSHIP INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF G-OLD COMMUNITY PARTNERSHIP Matters on whlch we are required to report by exceptlon In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material rnlsstalements in the dlrectors, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us lo report lo you if, in our opinion= adequate accounting records have not been kept, or returns 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 retums. or certain disclosures of directors, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit; or the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemption in preparing the director5. report and from the requirement to prepare a strategic raport. Responslbllltles of dlrector8 As explained more fully in the directors, responsibilities statement, the directors are responsible for the preparation of the tlnancial statements and for belng satisfied that they give a true and fair vlew, and for such Internal Control as the dlreGtors determlne Is neG8ssary to enable the preparatlon of flnanclal statements that are free from materlal mlsstatement, whether due to fraud or error, In preparing the financial statements, the dlrectors are responslble for assesslng the company's ability to continue as a going concern, dlsclosing, as applicable, matt8r5 related to going concern and uslng the going 'con¢om basls of accounting unless the dlrectors elther Intend to Ilquldate the company or to ¢8ase operations, or hav8 no realisllc alternative but to do so. Audltorfs responslbllltles for the audlt of the flnanclal statements Our objectives are to obtain reasonab18 assurance about whether the financlal statements as a whole are free from materlal mlsstatement, whether due to fraud or error, and to Issue an auditorfs report that Includes our opinlon. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always delect a material misstatement when it exists. Misstatements can arise from fraud or error and are consldered material If, Individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users laken on the basls of these financial statements, A further descrlptlon of our responsSbllities is available on the Flnancial Reporting Council's webslte at: https:11 www.frc.org.Uaud1torSr8$pQnSibIll1ies. This descriplion forms part of our audltorfs report. This report is made solely to the company's members, as a body, In accordance wlth Chapter 3 of Parl 16 of the Companies Act 2006. Our audit work has been undertaken so that we might 5tste to the company's members those matters we are required lo state to thern in an auditi)r's report and for no other purpos8. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed. Davld Lyttle (Senlor Statutory Audltor) for and on behalf of Davld Lyttle + Co Ltd 14 September 2023 Chartered Accountants Statutory Audltor Station House 46 Molesworth Street Cookstown Co Tyrone BTBO 8PA