Inner Clty Bulldlngs PreBervatlon Trust Company Llmltsd by Guarantse Indopendont Audltorf• Roport to tho M•mber• of Inn•r Clty Bulldlng• Prn8ervatlon Trust Yearended 31 March 2023 Oplnlon have audllod the flnanclAI stst•m8nts of Inner Clty 8ulkllng• Proservatkn Truit (the 'charlty') IDr the year ended 31 March 2023 whkh compth tha statement of financlal actlvllies (Indudlng Income and expendlturn account), balance sheel and the rn18t8d note8, Includlng a Summary o185gnlficant accountlng polk188. The financlal reportEng franWOrk that ha8 been appllad In thr preparatlon Is appllcable law and Unlt6d Klngdom Accountlng Standard*, Includlng FRS 102 Tho Flnanclal R•parllng Standard appllcabl• Sn the UK and R•publlc of Ireland {Unlt•d Klngdom Genernlty Acpted Ac¢ountlng Practk•). In our oplnlon the financl81 stst•m•nts'. Ive a tru• and falr vlow of th? 8tat• of th• charlty'• aff41rn a8 at 31 March 2023 and ol 518 In¢omSng re8ou(ca8 and appllcallon of reoourc•8. Includlng tt• Income and eXndttUrO, for tha y•ar th&n endad; hava been property pparad In accordan wlth United Ktngdorn Generalty Accepted Accauntlng Practre; have b••n pr•par•d In 4c¢ord8nce wlth the requlr•menia of the Companth Act 2008. B••h for oplnlon We conduthd Dur audh In accordance wlth Int•malonal Standards an Audltlng (UK) {ISA8 (UK)) and applkable law. Our re8ponslbllll8 under those standards are further dascrfbed In the audltorfi re8ponJlblllti05 lor Ihe audlt of the flnancknl JtAtom•nts Jactlon ol our rnporL arn Independent of th? charfty In accordance 1h the elhkal r8qulrefflents that ar• Mlovant lo our oudtt of the financlal statements In the UK, Includlng the FRC'8 Ethlcal Standard, and wo have fulfillod our olher ethlcal re8pon8ibllMl85 In accordance wlth these requlwements. belS8ve that the audll evkl•rKA wè have obtalned li oufficlent and approprlata to provldo 8 bas18 fDr our oplnlon. Conelu•lon• rnlatlng lo goln9 cone•rn In aUdIn9 Ihe Ilnancl81 slatemenl8, we have concluded that th• truBl8es' ol the golng concom basls of accountlng In the preparatkn of the flnanclal statements Is appropflate. Based on the work we have performed, we have not Idenllfled any matedal uncortalntle8 relatlng to events or condlllons thaL Indivklualty or collectlvely, may cast slgnlficant doubt on the Gharity'o ability to contlnue as a golng concem for a perlod of at least twelve months from when thg financlal stslements aro authorised for Issue. Our r88ponslbilrtles and the respcnslbllrues of the tnjstees wlth respect to golng concern are dOrIbed In the relevant secOn3 of thSs reporL
Inner Clty Bulldlng8 Preservatlon Trust Company Llmltsd by Guarantso Ind•p•ndant Audltorf• Roportto tho Momb•rn of Innar Clty Bulldlng• Pr•8erv•tlon Tru•t (lATn¥0) Year •ndod 31 March 2023 Oth•r Informatlon The other Informatlon comprlges tha Informatlon Includ8d th• annual r•por( other than tha financlal 8IBtemenls and our audltorf8 r•port theroon. Th• tru8ttts •r• r•sponslble fDr th• other InformaOn. Our opinh)n on the financial stAt•m8nts doe8 not cover the other infonnauon and, oxcépt to the extent othapwlae expllcldy 8tated In our repor( w• do not expres8 any forrn of 888urniice CndU?n thereon. In connactlon wlth our audlt of the financlal 8tat&mants, our reBpon8lblllty lo to read th• other Infomiatlon and. In dolng , Consider whath•r th• other Infomiakn18 materlalty Inc4n8tstent the flnan(aal Blatem•nt5 or our kn(Mledgo obtalned In th• audlt or oth•Nl88 apyars to be materfally ml881at8d. If we Id•ntlfy Such matartal Inconslstancl•i or apparnnt mat•rLg1 ml88tat•mants, we aro rqulred to deternilne wh•th8r there Is a materfal ml3&tatement In the tlnandal 8tatom•nts or materlal mhstatement of the other Infommtlon. If, bad an tha worf( we have portorm•d, w• condudo that thera18 a materlal ml88talernent ol th18 oth•f Information, w• am requlred lo rnport thBt tacL We have nothlng to r•port In rngard. Oplnlon• on oth•r m•tt•rn pruErfb•d by th• Companln Act 2QO6 In our oplnlon. based on th? work undortaken In th• courno of the audlt the Infofrnatlon 9Sven In the trustoes, report for th• financlal year for whkh the Ilnanclal 8taternents ar• pr•pared Is conshtent wlth the finan¢lal •tstamonts; and the tNSlo•8' r•port ha8 been prepared In ac¢ordaKo wlth appllcable l•g•l rnqulr•ments, MAtt•r8 on whlch w• ar• r•qulv•d to r•port by •xc•ptlon In tho Ilght cf tho knowl•dg• and underntsndlng of th• charlty and Its •nvlrcnrMnl oblaln•d In tha course of the oudlt, we have nat thntlfied materfal mtsstalernnls In the lrnthe•' rnport. We hav• nothlng ta r•port In rn8PeCt of the followlng mattern In relalon to whlch th• Companlos Act 2008 rnqulr•J us to report io youll, In our oplnlon: adequ•t• accountlng records have not bean kepc or returns adoquata for our audlt have not ba•n rec•lv•d from branchos not vlslt•d by us; or th? knncial 8latements are not In agrneThnt 1th the accpunting r•cord8 and rntum•', or certaSn dlsc108uro5 of trustees, remuneratk)n 6peclffled by law arn not mad•.' or we have not reGelved All tho knlomwtlon and •xplanatk)ns we rnqulr• for our audlc. or the truste83 were not enthled to prepare the financlal 8taternents In accordance wlth the small compan188 reglmè and take advanlago of the small companle8' exemptions In preparfng the dlrectors, raport 8nd from the raqulroment to prepare a 6trataglc report.
Inner Clty Bulldlngs Preservatlon Trust Company Llmltsd by Guarantse Ind•p•ndentAudltorf• R•portto th• M•rnb•rn of Inn•r Clty Bulldlng• Proservatlon Tt (GIv•d) Year8nd•d 31 March 2023 RMpon•lbllnlM ol tru•t• A8 PlaIn0d mor• fulty In th• tN8t8•8' raspon8lbllttles statomenc th• truiteel (who arn alw the dlrector8 tsr the purposes of company law) arn r•gponslble lor th• proparatlon of the IlnAnclal ststoments and lor balng 8alE8lled thal th•y gfve a truè and falr vlew, and foi such Intemal control al th• trust••4 dat•mn8 19 nace8Mry to enabh the proratIon of ffinanclal ststem•nts th•t aro fr•e from rnaterfal ml561atem•nt, whothor duo to fraud or error. In preparlrrfj th& financlal slatements, the tru•tse8 •re r•spon8lble for a888831ng tt7e charlty'8 ablllty to ccntlnue as a golng concam, dlschjslng, a$ appllcable, matters rel8t•d to golng Mncem and u81ng the golng concern bas18 ol accountlng unless the trusteas •lther Intond to Ilquldate the charlty or lo ce930 oyratlon8, or hav• no realljllc 8tt•rnallve but to do so. Audftorf• r••pon•lbllltlM lor th• audft of th• flnanelal •lAt•rn•nts Our ObJ•dV ar• ta Qbtaln ru8onabl• a8•urance about wh8thw th• financlal Statemants 48 a whole •rn fre• from matert81 mlsst8t•ment. whether dua tc fraud or error. and to Iu• an AudR0$ rewrt that Includes our oplnlon. Re•son•ble assurancelg 8 hlgh e1 of ossurance, but18 not a guarante• that an audlt conduct•d In accordanc• wth ISAI (UK) ahMy8 detect a malorlal mkntatement when It exl8ts. M188lat•ments can 8rlse lrnm fraud or error and arn ¢on•ld•red materfal If, Indlvldually or In tho aggregate, they could reasonably bo •xp•cted to InlEu•ncé th• econon declylons of userj tak•n on Ihe basls of the financlal 8tst•mants, Irr•gul8rltkns, Includlng fr8ud, ar• Instanceg of non40mp118nce wlth IM and rngulatlons, d•n prMlure8 In Ilne wlth our re3pon8lbllktles, outllned Bbove, to detect materlal mlutalements In respect of Irr•gulor11109. Includlng fraud. TM ethnt to whkh our procedur88 are c•pabkn of datecting IrrngularlU•6, Includlng fraud Is detalled below: Identlfylng and asstsBlng potontlal rfsks rnlated to Irregul•rltle8 In kleniifying and 3s8e8s1ng d8k8 of materlal rnls8tatement Sn respect of Irregularttle8, Includlng fraud and non-compll8nc• wllh laws and regul4Uon8 ¢ons5d8rfjd the foll(y•lng: ' the naturn of th• Industy and $8dor and ccntrol envlronment ' the legal arKI rngulatory framtswork appllcabl8" the re8uIts of our •nqulria8 of manag•m•nt and othor key person8 about thdr own Idenfftat5on and ajsessment ol the rlsks and Irregularltles ' Ihe Charity own pollcle8 and procedum Dn compllanco wlth laws and regulatlons Indudlng any knstancu ol non-c0mpl1an, Audlt respon30 to rtsk klentlfied AS a resull of perfornilng the abo¥• we Id•ntlff8d and p8rfDrmed the followlng procodur•8" enqulry ol m•nagemenC those Gharged wlth govamanca around a41 and potentlal Iltlgatlon and clalms. enqulry of •ntlty stsff In Compl1a functions to Identify any Inslances of non•compllanc• wlth laws and regulotlonB. ' Revlewlng fln8nclal 8tstemant dS8Gbsuro9 and te3tlng to supportlng documentsuon 10 888es8 compllance wEth eppllcable law8 and regul8ttons. Perfonnlng 8nalyUul procedures to Identy any unusu81 or unexpected refalonshlps that may hdlcate rlsks of matsrS81 misstalement due ID fraud. Auditlng the rlsk of management override of controls, Includhg ihrough te31Jng Joumal •ntrles and other adJu8tmen15 for 3pwopdaten858, and ov8luatln9 h bu8Sness rauonalo cf 8lgniftant transacllon8 outslde tha nomwl cours• of busln8S8
Inner Clty Bulldlng8 Preservatlon Trust Company Llmltsd by Guarantsg Indopendont Audltof• Report to tho Momb•rn of Inner Clty Bulldlng• Proservatlon Tru•t fcondn¥•dJ Year endad 31 March 2023 A8 part Df an audlt In accordanc• wfth IW (UKTr, we axarclso prof•Mlonal JtKlgrrvant and malntain professTonal sceptiism throughout the audiL W• also,. Idani and a8sas$ the risks cl m8twial m1881atement of th8 financl81 ststhm•nto, wh•th•r due to fraud or emx. deslgn ¥nd perfDm audtt procadur88 re8ponslva to thovj rf8k8, and obtaln audlt evldence that Is suffiGl•nt and approprfate to provkle a bash for our oplnlon, Tha rlsk of not detactlng a rngtorfal mlsstatement r88ultlng from fraud Is hlgher than for one re8ullng from error, a8 fraud rnay Involv• ¢ollu81on, lorgery, Intsnlonal omlsslona, ml•repr•Mntakn•. or the ovorrlde ol Intemal contrDI. Oblgln 8n underst8ndlng ol Int•mal control reF&v8nt to th8 audtt In ord•r to daalgn audlt procedure8 that arn approprlato In tha clrcumothnc••. but not for tho purpose of •xpre•8lng an oplnlon on tho effKOvenegs of the Iniomal control Evaluale the 8pproprlatene88 of aGcountlng policie8 u8ed and the raesonabteness of accountlng Ilmale3 and rnlatad dlaSr•S made by th• trusieei. Conclud8 on the appropnaleness ol Ihe trustees, u86 ol the golng concern ba813 ol accouniing and, based on th• audlt evldonco obtalnod, whather a materfal uncerthlnty •xlits io events or c43ndldons that may ca8t slgnmcant doubt on th• ch8rlty'8 ablllty lo conllnue a8 8 gokng ¢onc8m. If w• C1clUde that a materfal uncertalnty exlsts, wo •ro requlred to dr•w attentlon Sn our 8udltor'8 report to the related dlJ¢losur•3 In th• flnanclal 8tatoments or, If 8uch di8cthur•s afa Inadequats. to modlfy our oplnkjn. Our concluilonj are ba8ad on the •udlt evldenca oblalnod up to the data of our 8udllorfs report. Hmvor, futurn •v•nt8 or condldDng may couso the cha to ceas• cl1[nue as 8 golng concem, Evaluate the overall pr860ntaion. Structufo and content Of th• fln•nclal 8tat•m•nts, Inoludlng the dlsclosures, and whothw the flnancial statements repr•Mnt th• und•rtylng tranMckn8 and evenl8 In a mann•r thal gchhve8 lalr pre8entatlon. 10
Inner Clty Bulldlngs Pro8ervatlon Trust Company Llrnltsd by Guarnntso Ind•pend•nt Audltorfs R•port to th• Mombgrn of Innor Clty Bulldlng8 Pr•8grvatlon Trust (tiondnu•dJ Year endod 31 MarGh 2023 We commun5cate wlth thos• charged wilh g0veman rngardlng, among othar matter5. the planned scope and Ilrnlng of tho audit and slgnifKant audit llndlngs. Including any 81gnlficant defid•nd88 In internal control that w• Identlfy durlng our audlL U•• of our r•port Th1• rnport mad• •olety to the charlty's memb•rs, a8 a body, In accordance wlth Chapt8r 3 of Part 18 of the CompanS08 knt 2006. Our 8udlt work has b•on undertaken so that mlght slat• to th• chaflty's memb8rn th0 matters we are requlrod to State to Ihem In an audltorfs rnPDrt and for no Dth•r purpose. To the full•St extent p•miltt•d by l•w, wa do not accept or aliume rMponBtblllty io 8nyone other than the charfty and the charlty's members a8 a body, for (wr audtt work, for th18 reporl or for the oplnlons we have fomiad. Conor McAt••r (S nlor St•tutory Audilpr) For and on behalf ol Fergu9 McAtegr & Co Charteied accounlants & statutcry audltor 31133 Clarendon Streel Dèrry BT48 7ER CHARTERED 2 2 JUN 2023 22nd June 2023 UN 11