SOLAS
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SOLAS
Qpinioi)
We have audited the linancial slalemenls of Solas Liinlled (Ihe 'charily') for Ilie year ende(J 30 June 2023 whlch
omprise the slal6menl of financial aGlivities, the balai)ce sheet, and Ihe noles to the financlal slalenients. Includliig
significant accounting policies. Tlie financial reporting franiework that has be&ll (Ipplled in Ihoii proparalion Is
applicable law and United Kingdom Accounting Slandafds, including FRS 102 Th8 Flnaiicial R8POrtii)g SIAnd8rd
8pplicable in Ili& UK and R8publiG of Irel8nd (United Kingdom Genorally Accepted Accounting Praolica).
In our opinlon, Ihe fin4ncial slalemenls:
give a liue and 18lr vi8w ofthe state oflhe charilable company'8 affalrs as al 30 June 2022 and of ils incoming
resources aiid applicalion of resources, lor the year then ended.
have been PToperfy prèpared in accordance wilh United Kingdom Gen8r£lly Accepted AcGounling Piaclice.,
and
have been pfepared In accordance ￿th thè requiremants of the Companles Act 2006.
BaslB for oplnlon
We ¢onducled our audit In accordance with Intgrnallonal Slciiidards on Audiling (UK) (ISAS (UK)) and appllGable law.
Our responsibllllles under Ihoso s18ndards Bre further described in Ihe Audilorfs rnsponslbililiBs for Ihg audll of the
In8iiclal stalenienls seolion ol our reporf, We are independ8nt ol the chaTlly Sn aGcordancg wilh the elhlc81
requiremanls that are relovanl to our audit of the financial slalemenls in Ihe UK, Including Ihe FRC'S Elhi¢al Slandard,
and we have fulfllled our other elhlcal rv¥pvnsibililies In accoidance wSlh these requirements. Wa believe that Ihe
audit Ovldence we have oblained is sufftclenl and appropriate lo provide a b8Si8 for our oplnlon.
Concluslons relating to going Goncern.
In audillng the financlal slalemenl$, we have concluded Ihal tho Trustees, use of tho going concern basis ol
a¢¢ounllng In the preparallon of the financlal statemenls Is approprlate.
Based on the work wè have performed, we have not idenllfled any malerial uncertBlnlle8 relating lo events or
condlllons Ihal, ii)dividually or collectlvely, may casl sSgniflcanl doubl on the charily's abSllty lo conllnua as a golng
concern lor a period of al16asl twelve months from when Ihe financ181 slalemonls are aulhorlsed for issue.
Our ro8ponBlblllties and Ihe re8pon8ibililles ofthe Truslees with respect to golng concern are dèscrlbed In Ihe relevanl
serllon$ of this report.
Other Information
The olher Information comprises the Informallon Included in th& 8nnuÈl report other than the tlnanclal st81omenls and
OUT auditor's report Ihereon. The Tiuslee5 are Tesponsible for the other infomialion rnnlained wllhln Ihg annual report.
Our oplnlon on the flnanclal slalemenls does nol cover the other Informatlon and, excepl lo Ihe exlenl otherwise
explicilly slated in our report. we do not express any form of assurance concluslon Iheieon. Our responsibillly is to
read Iho olher informallon and, In dolng so, conslder whelher Ihe other informallon Ss malerially inconslstenl wilh Ihe
Ilnanclal stalemenls, or our knowledge Dblained In the course of the audit, or olhemise appears to be illalerlally
mlsslated. If wo idenlily such material inconslsleneies or apparent material misslalcmcnls, we are requlred lo
delermine whelhcr this gives rise la a material misstalemenl in the finanG141 slalemenls tliemselves. If, based on the
work we have performed, we oonclude that Ihere is a malerial mlsslalemenl ol Ihis other Informalion, we are required
to report thal faci,
We have nolhing to report In this regard.
Op5nlons om other matters prescribed by tho Companies Act 2006
In our opinlon, based on the work undertaken in Ihe course of ou( audlt..
the information given in the Trusloes. ieport, which includes the dlreclDrs' reporl prepared for the purposes of
company law, lor the finanGial year for which the financial slatements are prepared is consistent wilh the finandal
slalemenls., and
the dlreclors, report Included wllhln the TNsleeg report has been prepared In accordance with applicable legal
requlremenls.

SOLAS
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SOLAS
Matters on wl)ich we are ¥eqLiirod to report by exception.
In Ihe lighl of Ilie knowledge and understanding ol the ¢liarily and ils eiivifoiimenl oblaiiied In 11)e course ol the audlt.
we have nol idenlilled mateTial Inisstalemenls In the direciors, report included within the Trustees. repotl.
We have nothiiig to repoFI in respecl ol Ihe following malleis in relation lo which Ilie Companies AGI 2006 re4uires LIS
lo report lo you if, In our opinlon:
adequate accounling records have nol beeii kepl, or ielurns adequa18 fof our audit have nol been received
froih branches not visited by us. or
tho financial slalements are nol in a9feemenl wilh Ihe accoui)ling recoTds and returns., or
certain disclosures ol Trusl8es' remuneralion specified by law are nol niade; or
we have not received all the Informalion and explan8llons we require for our audit.. or
the Oireclors were not entitled to piepare Ilie financial slalenienls in accordance wllh the sm811 companies,
regime and take advanlage of Ihe small Gompanies, exemptions in preparing Ihe Trustees, reptsrt and from
the requirement lo prepare a strategic report.
Responsib51ities of thg Trustees
As explalned more fully irb the slalem8nl of Trustees, responslbllllles, the Trustees are responslble for the preparalion
of the flriancial 51atemenls and for being salisfied that Ihoy give a Irue and lalr view, and for such internal control as
thè Trustees delermlne Is necessary lo enable Ihe preparallon of financial slalements thal are free from male¥i81
mlsslalemenl, whether due lo fraud or error. In preparing Ihe financial slatemenls, Ihe Truslee8 are rosponsible for
assesslng Ihe charity's 8bilily to CODllnue 8$ a going COn￿rn, disclosiiig, as applicable, mallers related lo golng
concern and uslng the golng concern basis of accounling unless Ihe TIu51ees either intend lo liquldale the chaTilable
company Of lo Cease op8ratlons. or have no realislic allernalive bul to do so.
Audltor's respoiislbllltles for the audlt of the financial 8tatements
Our objeclives are lo obtain reasonable assuran¢e about whether Ihe financial stalemenls as a whole 8re free from
malerlal mlsslalamenl, whether due to fraud or error. and to Issue an audllorfs report Ihal indudes our rjpinion.
Reasonable assurance is a high level ol assuran￿ bul is not a guaranlee Ihal an audil conduclod Iii accordance wllh
ISAS (UK) wlll always deleGI a malcrial mlsslalement when il exists. Mlsslalemenls can afise from fraud or error and
are consldere.d malcrlal If, Individually or in the aggregate, they Gould reasonably be ¥xpected lo Influence the
economic decisions of users taken on th8 basis of Ihese linancial slalemenls.
Irregularities, Includlng fraud. are Inslan¢es of non.compllance wlth laws and regulallons. W8 deslgn procedur88 in
line wilh our responslblli1185, outlined above. to deleGI material mis5121einents In respecl of Irregularitles, IncludSng
fraud. The exlenl lo which our procedures are Capable of delecllng Irregularitles. incl￿j1ng fiaud, Is detailed below,
A further descripllon of our responsibililies Is avallable on the Finandal Reporting Council's webslle al., hllps'.11
www.frc.org.uklaudllorsTesponsibilities. This description forms part of our alidilofs ￿pOrt.
LoLriJ'L
•qC.Ii
Sarah Loulsg Lynch (Senior St4tutory Audltor)
For and on behalf of Kearney & Co
Chartered Accountants
Statutory Auditor
Donegall House
2 Floor
98-102 Doneg811 Slreet
Belfast
BT12GW