FORTH SPRING INTER CONMUNITYOROUP INDEPINDENT AUD]TOR'S REPORT(cofvmNuED) TO Tr15 MEMBERS OF FORTH SPRINO INTER COP4MUNITYGROUP 8pono11)Illti8g olTrusts•J As 8xpl8inod more firlly In th8 ststsm8nt of tru8tee8' re3pon8lbllltle8. Ihe trusteos. who ar8 also the dlrectors ofthe charlty for the puipose of compony law, ar• responslble for the preparatlon of the flnanclal statoment8 and for balng 18tl8fled thattheysive atrue and foFrvlow. gnd for 6uoh Intsrnal control 88 the truste8s d8termlne 1$ n8c0868ry to enable the pr8parntton of fln•nclal*•temant¥th8t are free from m8t8rl8l mlsst4tem8nt. whotherduo tofroud or arror. In preperfngthe fln8nclal stst8ments. tho trustees are respon8lble for a880881ngthp charity* oblllty ro contlnu8 99 a golng¢oncern, dl8ciD8ln& 08 APPllcabie, mattprF related to golngconcern ond u8lngth6 golngeonc8m b8818 of I￿oUntIng unleB8th8 tru8tees elther Intend to IIquid818the charltable ttompenyor to ceftae operntlon& oi havo no rea118tk alternative butlo do so. Audftor'• rospon•lbllltlMfor th• audit ￿the fln8nolal •t4t•monts Qur obJertlve$ 8re to obtsln rea80nabl8 888uranc8 8bout whethor the flnancl818tatemonts a8 a whole ere free from rn6ter181 ml88tgt8m8nt. wheth¢r due to fraud or qrror. and to tsBue en oudltof8 feportthet InGlude8 ouropinlDn. Reasonable 885uranc8 1$ a hl8h level of 088uranc8 but18 not 8 guerantOO that an audlt conducted In 8ccord8nGe wlth1&48 lu￿ will alwey8 d&ta¢t 8 materlal m188tatamertthn ft ex18ts. 1418Stat8ments can ari80 from fr8ud or error and are coneldered m8t8rl8l If. Indlvldu$Liy¢r In the ?ggregate, they could rea80n8ts1y b• 8xp8ctad to Infiuen¢e the econ¢mla de¢l￿on3 of u8018 tsken on tha b881s ol these tln8ncl81 stAtements. Irr8gu18rltle&, Includingfraud. era Instances of non-c¢mpllarKe vAth lawa and reguiotlon$. Wa de81gn prucedure8 In Ilne wlth aur respon8lbllltles. outtlned above, to dHteot m8terfaL ml88tst8ments In rqswct of IrrogulArfU88, Includln8Traud, the 8Xtentto whlch our pro¢odurts ara c8Poble ol dotectEng Irrogu&rlt1¢8. Includlng fraud.18 detailed bqlow. FORTH SPRJNG YNTER COP4MUNITYOROUP INDEPENDENT AUDrroR'S ItEPCRT(CONTINUED) TOTHE MEMBERS OF FORTH SPRINO INTER COMMUNITY QROUP Extent to which lh• 4udltYMs oonslderod ¢ap•ble of d6trotlnglrrwlarftlè8. Includlngfraud We Identlfy Bnd a8SèSS the rlsk8 of mat8rlRI ml98tstemgnt ofthè financlatstatements, wh8th8r du8 to freud or error, and then design 8nd perform auttit procedures responsfve tolhose rl8ks, InGludlng obt8ining audit evldence that Is sufflclenl and approprfatè to provlde a ba818 for ouropinion. In Identlfyln8 and assesslng potantlal rl8k8 of m9tsrlal ml8Statem8nt In re8pect of Irragu￿r￿1¢8, Inciudlng fraud and non4ompll8nc88 With18W8 8nd r8gulatioft8, we con8ldored th8 foUovAn8'. The n8ture oftho Indu81ry and 8eCtor. control envlronmenl and buJtn¢J8 performancffj Includlng the charitsbl8 companW8 r8munaratlon poucles IDr dltertor$, bonug lav8L$ 8nd p6rfofmaneé targets, ttany. Re$ul¢S Of our enqulrles of managemant aboLrtthelrown ftlentNknation 8nd 88868#ment ofthe r18k8 of Irreguthrtllea. Any matt•r8 wo id8ntlffed hwlngobtalnad and ravlewed t￿ ch8rftabla ¢ompony'8 do¢umants￿On of thalr pollcl•& and procedurn8 retatlngto: Ident￿ng. evaluatlng and CQfnplytngwlth18w8 9nd r•guthlons •nd thethirth•y wèrè 4war• of any in8t8rt¢0 of n¢n-complionc8; D￿8¢tIng and respondlngto the r18ks offraud and wh9th¢r1h•y h8vO knowledge of any g¢tUg1. gu8￿Cted or alle8ed troud.. 8nd The Intsrnai contro18 8￿6b￿ahea to mftlgéta rlok8 of fraud or non￿ompli8nCI wfth la￿ and r8gulatlons', Tho matters d16cussed 8mongthe audlt engagemonttoam rag8rdlng howand where fr3ud rnlghf occur In the flnAnclal 8tatement8 end pot¢ntiaL indicatora of lrnud. As s re8uIt otthe8e procedures, we ¢onsldef¢d th* OPPOrtunitle* and incentl¥o6 thot may oxl8t 5￿h1n th8 charltable comp8ryforfr8ud and Idgrrtitlod lh• greate￿ potentlalforft8ud In Income recognltlon. In common wlth all8udit9 under ISA8 (UK), w8 aro al80 r8qulred to perform Jp8clflc procedur88 to respond to the r18k of man8gam•ntOV8fTi¢o. We also obtalned an undor8tsnding of the legal 8nd r8gutstoryfrqrn¢worksltFat the comparty op8raz•8 In, focuslng on provtslon$ ol ItlO8e12W8 8nd f88ulatloTh$that had a dlrect offect Dn the deterrnlngtlon of mBterial 8rnount$ 8nd d18clo8ureg In the flnanclal 8tatam8nts. The keyl8Ws and reguiotions we ¢onsldered In Ihls context Included the Companle8 Act 2001 and ioool tsI10818lallpn. In addttlon. we ¢0ft9Sdef¢d provlslons ol othorlawE and regul8tlonsthot do not have a dlrgcteffecton the fln8ncl81 statemants but compllancB wlth whlch n)ayb8 lundament8Lto the ch8rltabl8 compan￿8 8blllty to op8r8tè orto avoid 8 m8tefl8Lponolty. -1 FOATH SPRING iTrifER COMMuNrrYGRoup INDEPENDENT AUDrroR'S AEPORT{CONTJhlUED) TOTHf MEfvIJERS or FORTH SPRIPJG INTER COMMUNrrYGROUP Audlt respon88 to rl¥l<8 Identlfled Qur piocedureB to r88pond tothe r18k8 Idenilffad Includod the fol(owlng: Revlewlng the Ilnanolal statement dl8closureB and tsBtln8 to $upportlngdo¢umeDtstlonts assass ¢ompllance wfth provl3lon8 of relevant Law5 and regulatlon8 descrlbeo ?ghpvlnga dlrect 8ffect on the Inenclal 8tstem8nts; Enqulrlngof m8nagam8nt concemlTr8actual and potsntlal Ihl8atlon and ¢l¥lm8; Performlng 8nalJtlcal PTocgdvr88 to Identyany unusual or un•xpoct•d rolstlon8hlp&thatrnry InJlc¥te riuk8 of m8t•rlal m1$8t8tement du8 tofr8ud: Readlng mlnut8s of meetlng8 ofth088 Cha￿ed wnh govem8nc6 and f￿￿]ng corro8ponden¢t Ith tax authorJtlg8; and In adOr8sslngthe rl8k alfraud through monHgement overrfdg ¢l¢ontrol?trt¢stlngthe &pproprl8ten8S8 ofjournal entrle3 and other adlu¥tment8; 888osslng wh8thei theJudgem8nts made In rnaklng 8ccountln8 estimat88 are Indl¢atlv8 Ota potemial blas: and avaluailng the business ratlonale of any slgnlfic8nt transactions th2t ar8 unu8ual oroutslde the normal cours# of buslno88. W8 8180 communlcatsd r8levJnl identllled18we and regutstlons and pot8ntlal frèud r18k& to all en8agemontte&m memborn and rernalned aiertto any Indlc8tlon8 of frnud ornon