INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SOLAS
Oplnlon
We have audited the financial statements ol Solas (the'charily,) for the year ended 30 June 2024 which comprise
the statement of financial aclivilies, the balance sheet, and the notes to the financial statements, including
significant accountin9 policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standaffl
applicable in the UK and RepLiblic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view oflhe slate ofthe charitable company's affairs as at 30 June 2024 and of its incoming
resources and application of resources, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We Conducted our audit in accordance wilh International Standards on Auditing (UK) IISAS (UK)) and applicable law.
Our responsibilities under those standards are further described in the Auditorfs responsibililies for the audil of the
financial slalen?enls section of our report. We are independent of the charity in accordance with the ethical
requiremenls 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 responsibilities in accordance with these requirements. We believe Ihal the
audit evidence we have obtained is sufficient and appropriale to provide a basis for our opinion.
Conclusions relatlng to golng concern.
In auditing the financial stalements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial stalemenls is appropriate.
Based on the work we have performed, we have not idenlified any malerial uncertainties relating lo events or
conditions that, individually or collectively, may casl significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for Issue.
Our responsibilities and the responsibilities of the Trustees with respect to golng concern are described in the relevant
sections of this report.
other Informatlon
The other information comprises the information included in the annual ieport other than the financial statements and
our auditor's report thereon. The Trustees are responsible for the other information contained wilhin the annual report.
Our opinion on the financial slatements does not cover the other informalion and, extspt to the extent olhewise
explicitly stated in our report. we do not express any form of assurance conclusion thereon. Our responsibility is to
read the other information and, in doing so, consider whether the other information is materially inconsistent with the
financial slatements, or our knowledge obtained in the course of the audit. or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo
determine whether this gives rise lo a material misstatement in the financial stalemenls themselves. If, based on the
work we have performed, we conclude that there is a material misstatement of this other information, we are required
lo report Ihat fact.
We have nothing lo report in this regard.
Opinlons on other matters prescrlbed by the CompanSes Act 2006
In our opinion, based on the work undertaken in the course of our audit=
the information given in the Truslees, report, which includes the directors. report prep8red for the purposes of
company law. for the financial year for which the financial statements are prepared is consistent with the financial
statements., and
the directors, report included within the Trustees. report has been prepared in accordance with applicable legal
requirements.

INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SOLAS
Matters on which we are required to report by exception.
In the light of the knowledge and understanding ofthe charity and its environmenl obtained in the course of Ihe audit.
we have nol identified material misstatements in the directors, report included within the Trustees, report.
We have nothing to report in respecl of the following matters in relation lo which the Companies Act 2006 requires us
to report to you if, in our opinion.
adequate accounting records have not been kepl, 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 returns", or
certain disclosures of Trustees, remuneration specified by law are not made, or
we have not received all the information and explanations we require for our audit., or
the DireGtors were not entitled to prepare the financial stalements in accordance with the small companies,
regime and take advantage of the small companies, exemptions in preparing the Trustees, report 2nd from
the requirement to prepare a slralegic report.
Responsibillties of the Trustees
As explained more fully in the statement of Tfuslees, responsibilities. the Trustees are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as
the Trustees determine is necessary to enable the preparation of financial slalemenls that are free from material
misstatement, whelher due to fraud or error. In preparing the financial statements, the Trustees are responsible for
assessing the charity's ability to continue as a going concern. disclosing. as applicable, matters relaled to going
concern and using the going cOn￿M basis of accounting unless the Trustees either intend to liquidate Ihe charitable
company or to cease operations, or have no realistic altemative but lo do so.
Auditor's responslbillties for the audlt of the financlal statements
Ouf objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether rjue to fraud or error. and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level ofassurance bul is not a guarantee that an audit conducted in accordan￿ with
ISAS (UK) will always delect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregale. they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud. are instances of non-complian￿ with laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material misstalements in fespect of irregularities, including
fraud, The extent to which our procedures are capable of detecting irregularities, including fraud, is delailed below.
A further descriplion of our responsibilities is available on the Financial Reporting Council's website at: hllps'.11
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
This report is made solely to the company's members, as a body, in accordance wbth the Companies Acl 2006. Our
audit work has been undertaken so that we might stale to the company's members those matters we are required lo
state to in an auditorfs report and for no othei purpose. 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.
Sarah Louise Lynch (Sensor Statutory Audi
For and on behalf of Kearney & Co
Chartered Accountants
Statutory Auditor
Donegall House
nd
2 Floor
98-102 Donegall Street
Belfast
BT12GW