Suffolk Community Fornm Independent auditors, report to the trustees of Suffolk Community Forum We have audiied the finaThci8J staiements of Suffolk Community Forum for the year ended 3L Mah 2024 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Accoun4 d)e Balance Sheet and the related notes.The financlal 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 opinion, the accounts: - give a true and fair view of the state of the Charity's affaiis as at 31 March 2024 and of ils incoming sOurceS and application of resources, for the Year then eThded. - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. Basis for opinion We conducted our audit in accordance with Internation Standards on Auditing (UK) OSAS (UK)) and applicable law. Our Te5ponsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements seciion of our report. We are Éndependenc of the charity in accoidance with the ethical requirements that are relevant to our audit of the financial statements in Ihe UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern The irustees, have prepared the financial SEatements on the going concern basis as they do not intend liquidate the Charity or to cease their operations. They have also concluded that there are no material uncertainties that could have cast Signifint doubt over their ability to continue as a goiiig concern foi at least a year from the date of approval of the financial statements ("the going concern period"). In our evaluatÉon of the cNsiees' conclusions, we considered the inherent risks to the Charity, s business model and analysed bow those risks mighi affect the ChaJity's finallcial resources or abiLiCy to COn(inue operations over the going concern period. In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfornied. we have not identified any material uncertainties relating to evenL8 or conditions that. individually or collectively, may cast significant doubt on the Charity's ability to continue as a goin(F concern for a period of ai least twelve months from the date when the financial statements are authorised for issue. However. as we cannot predict all fijture events or conditions and as subsequent events may result in outcomes that are inconsistent with judgements that were reasonable at the time they were made, the absence of refeTence to a material uncertainty in this auditor's report is not a guarantee thal the Charity will continue in operation. Our responsibilities and the responsibililies of the trnstees, with respect Èo going concern are described in the relevant sections of this report. Page 5
Suffolk Community Forum Jndependent auditors, report to the trustees of Suffolk Community Forum continued Other inforniation The other infonnation comprises the infonrkation included in the annual report. OEher than the accounts and our auditor's report thereon. The trnstees responsible for the other informatioll. Our opinion on the accounts does not cover tbe other inf0mti0Th and we do not express any forni of assurance conclusion thereon. ID connection with our audit of the accounts. our responsibility is to read the other information and, in doing so. consider whether the other infomiation is tTrat¢rially inconsisteT)I with the accounts or our knowledge obtained in the audit or oiherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other infonnation. If, based on the work we have performed, we conclude that there is a material misstatement of this other infOrnOn, we are required to report that facL We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities Act require us to report to you if, in our opinion: the information given in the financial statements is inconsistent in any material respect with the committee, report. or sufficienl aecounting records have not been k¢pt' OT the fwancial ststements are not in agreement witb the accounting records. or we have not received all the infonnation and explanations we require for our audit. Responsibilitles of trnstees As explained More fully in the Statement of trustees, Responsibilitie che trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control &$ the conjmittee deterniine is necessary to enable the preparation of accounts thac are free from material misslafrment. whether due to fraud or error. In preparing the accounts, the trustees are Tesponsible for assessing the charity's ability to continue as a going concern, dtsclosing, as applicable, Tnatters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease operations. or have no realistic alternative bui 10 do so. Auditor's responsibllities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the accounts as a whole a free from material misstatemtn¢ whether due to fraud or error, and to issue an auditovs report that includes our opinion. Reasonable &ssurance is a high level of assurance, but is llot a guarantee that an audit conducted in accordance wilh ISAS (UK) will always delect a n]aterial misslatemenl when it exists. Misstatements can arise from fraud or eor and considered material if, individually or in the aggregate. they could reasonably be expected to Influence the economic decisions of users taken on the basis of these accounts. Page 6
Suffolk Community Forum Irregularities. includiT]g fraud, are instances of non-compliance witb laws and regulations. We design procedures in line with OUT responsibilities, olltlined above, to detect material misstatements in respect of Irregu1ltieS, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Detectlng irregularlties Including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures liiie with our tesponsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below. We gained an understanding of the legal and the regulatory fraeWOrk applicable to the company and the industry in which it operates and considered the risk of acts by the company which were contrary to applicable laws and regulations, including fraud. These included but were not litnited to compliance with Compantes Act 2006, FRS 102. "The Financial Reporting Standd applicable ill the UK and R¢public of Ireland" We focused on laws and regulations that could give rise to material misstatement in the financial statements. Our tests included but were not limited to: Agreement of the fmancial statemellt disclosures to underlying supporting documentation. Enquiries of management; Review of minutes of board meetings throughout the period. and Considering the effectiveness of the control eDvironm¢nl and monitoring COTnpliance with laws and regulations. We also communicated relevant identified laws and regulations and potential fraud risk to all engagernent team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout th6 audit. There are inhereni limitations in the audit procedures described above and the [ther removed non-compliance with laws and regulations is from events and transaction reflected in the financial statements, the less likely we would become aware of it. As in all of our audits we addressed the risk of management override of internal controls, includÉDg tesiing journals and evaluating whether there was evidence of bias by the directors that iepresented a risk of material misstatement due to fraud. Our audit pr(UreS were designed Lo respond to risks of material tnisstatemenc in the fjnancial statements, recognising that the risk of noL detecting a material misstaiement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery. rnisrepresenlations or through colluskon. There arc inhcreni limitations in the audit procedurcs perfomied and the lurther rtmoved non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of IL A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council's website at: http:Ilwww.frc.org.uk/auditorsresponsxbiliues. This description fonns part of ow auditor's report. The purpose of our audit work and to whom we owe our responsibilities This report is made solely to the Charitys trustees, as a body. Our alldit work h&$ beeTJ undertaken so that we might state to the Charity's trustees those matters we are required to state to them in an auditors, report and for no other purpos¢. To the fullest extent perniitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity's trustees as a body, for our audit work. for thÉs report, or for the opinions we have formed. Page 7
Suffolk Community Forum Richard Mcclay FCA (Senior Statutory Auditor) For and on beha]f of Mccreery Turkington StoclunaTh LTD l Lanyon Quay BELFAST BTI 3LG Chartered Accountants 8th JaDu2ry 2025 Page 8