Erne East Communily Partnership Limited Company Llmlted by Guarantee Independent Auditor's Report to the Members of Erne East Communlty Partnership Limited Year ended 28 April 2023 Oplnion We have audiied Ihe financial slalemenis ol Eri)e East Community Parinership Limited Ilhe 'charily'l lor the year en¢ed 28 ADril 2023 which comprise the sialemenl ol financia￿ activities (including Income and expendilure accounll, Slalemenl ol financial posilion and tho related noies. Including a summary ol $19nilicanl accounling policies. The financial reporling Iramework thai has been aoplied in Iheir preparalion Is applicable law and United Kinqdom Accounting Slandarcjs, Including FRS 102 The Financial Reporting Siandard applicable In the UK and F¢epubliG ol Irelane (United Kinodom Generally Accepted Accouniing Praclicel. In our opinion the financial Slalemenls.. give a Irue and lair view ol the slal8 ol the charity's allairs as al 28 April 2023 and ol Ils Incoming resoiirces and application ol resources. including ils Income and exuendiliire. lor the year Ihep. endecl.. have been oroDerly preparcd in accordancè with United Kingdorn Generally Acoepled Accouniing Piaclice., have been prepared In accordance with the requirements ol Ihe Companies Act 2006 Basis lor oplnlon We conducied our auoil In accordancè wilh Iniernaiional Siandards on Audilinq IUKI IISAS IUKII ano aDplicable law. Our rpsponsibililies under Ihose slandards are lurlher described in the auoilor's responsibilitie5 lor the audit ol the financial Slalcmenls section ol our report We are Inoependpnl ol Ihe charity In accorcjance with tho ethical reauircmcnis that are relevant lo our audil ol Ihe financial siaiemenls In the UK, Incluéing Ihe FRC'S Ethical Siandard, ano we have lullillod our other elliical responsibililios In accordance with Ihese requiremènls. We bolieve Ihal the audil évidence we have oblained IS sullicienl ana appropiiale to provide a basis lor our opinion. Concluslons relating lo golng concern In auolilinq the financial siaiemenls, we have concluded Ihal the Iruslees, Jse ol the going concern basis ol accounting In ihe preparation ol the financial slalemenls Is appropriate. Based on the work we have nerlormed. we have noi ideniilied any maierial uncerlainiies relaiing lo even15 or conditions Ihai, Individually or collectively. may cast significant doubl on the charity's abil'.ly lo continue as a going concern lor a period ol ai least twelve months from when Ihe financial slalemenls are aulhorised Iof Issue. Our responsibilities and the respon51bililie5 01 Ihe Iruslees wilh respect 10 going concern are éescribod In Ihe relevant seclions ol this reporl. Erne East Communily Partnership Limiled Company Limited by Guaranlee Independent Auditor's Report to the Members of Erne East Community Partnership Limlted (conlinued) Year ended 28 April 2023 Olher inlormatlon Tlie other Information comprises the Information included in Ihe annual reporl. Olher than the financial slalemenls ana our au¢Jiior's report Ihereon The Iruslees are responsible lor the other Inlormaiion. Our opinion on the Iinancial siaiemenis Ooes not covor the other Inlormaiion anQ, except lo the exloni Otherwise explicilSy sialecl In our report, we do not express any lorm ol assurance conclusion Ihereon. In conneciion wilh OLir au¢il ol Ihe Iinancial Slalemenis, our responsibiliiy Is 10 reau the other Inlorrnalion and. In doing so. consider wheiher the oiher Inlormalion Is materially Inconsislenl with Ine financial siatemenis or our knowleagc Oolainea In the audil or otherwise appears 10 be malerially missla16d. 11 we Idenlily such rnalerial inconsislencies or apparenl maieTial missiaiemenls. we are requirod 10 Oelermine whelher there IS a maierial missiaiemenl In the Iinancial Slalemonis or a mdlerial missiaiemenl ol the Olher Information 11. based on Ihe work we have perlormed. we conclude thai there Is a material missiaiemeni ol Ihis oiher Inlormaiion. we are required lo reporl that lacl. We have nothing lo rep¢ri in this regard. Oplnlons on other mallers prescribed by the Companies Act 2006 In Our opinion, Oased on the work unclerlaken in Ihe course ol the audil,. the Inlormalion given In the Irusiees, report lor the financial year lor which the Iinanciai siaiomcnls are prepared Is consisienl with Ihe Iinancial siaiemenis., and Ihe Irusi&es' report has been prepared In accorclance wilh applicable legal requirements. Matters on whi¢h we are required lo reporl by exceplion In Ihe lighi ol Ihe knowle(JGe and understanding ol Ihe chaiily and Ils environment obiained In the course ol the audit, we have noi Ideniilie¢ material missiaiemenls In Ihe Irusiees. reporl. We have nothing lo ieport in respeci ol the lollowing mailers In relalion 10 which the Compaiiies A¢1 2006 requires us 10 reporl lo you if. In oui opinion.. a¢equale accounting records have not been kept, or returns adequate lor our audil hav8 not been received Irom branches not visited by us., or the linancial Slalemenls are not In agreemenl with the accounting records and reiurns., or certain disclosures ol Iruslees, remuneralion specilied by law ale not made.. or we have not received all the inlormalion and explanations we require lor our audit., oi the Irusiees were noi enii15ed lo prepare the financial slalemenls In accordance wilh the small companies regime and lake advantage ol Ihe small companies, exempiioFIS In preparing the aireciors. repori and from the requirement lo prepare a Slraiegic repori. Erne East Community Partnershlp Limited Company Limited by Guarantee Independent Auditor's Report to the Members ol Erne East Community Partnersh Ip Limiied iconlinued? Year ended 28 April 2023 Responsibillliès ol trustees As explained more lully in the Iruslees, responsibilities Slalemenl. the Iruslees (who are also Ihe direciois lor the purposes ol company lawl are responsible lor the preparation ol the financial Slalemenls and lor being satisfied Ihal they give a Iruo and lair view. and lor such Internal control as Ihe Iruslees determine Is necessary lo enatrle the preparation ol linancial slalemenis Ihai are free Irom material misslalemenl. whether due lo fraud or error. In preparing the Iinancial slalernen15, the Iruslees are responsible lor assessing Ihe charily's abilily lo COT71inue as a going coneern, disclosing. as applicable. mailers related lo going concern and using the going conccrn basis ol aecounling unless the Iruslees either Inlend lo Iiquidaie the charity or 10 r.ease operations, or havc no realisiic allornalive bul 10 do so. Auditor's responsibilities lor Ihe audll of the linanclal slalemenls Our objectives are lo obtain reasonable assurance aboul whether thè financial slaiemenis as a whole are free from material misslalemenl. whether due 10 fraud or error. and lo Issue an audiior s repDrl Ihal Includes our opinion. Reasonable assurance is a high level ol assurance. bui is noi a guaranlee thai an audit conoucied In accordance with ISAS IUKI will always deieci a matèrial missiaiemenl when Il exisls. Misslaiemenis can arise from fraud or error and are considered material Il, IndiV1diJally or In the aggregate. they could roa8onably be expe.ciecS lo influence Iha economic decisions ol users taken on Ihe basis ol these financial slalemenls. Irrègularilies. including fraud. are instances ol non-comDliance with 12ws and regulations. We design proceduros In line with our responsibilities. ouilined above. 10 cjeieci rnalerial misslaiemenis In r8specl ol irregulari11es. Incluoinq fraud The exieni lo which our procec5ures are capable ol delecling Irregularities, Including fraud Is deiailed below". As parl ol an audit In accordance with ISAS IUKI. we exercise prolessioiial judgment and maintain prolessional sceplicism throughout the audil. We also.. Identify and assess the risks ol malerial misslalemenl ol the linancial slalemenis. whether due lo fraud OT error. design and porlorm audit orocedures responsivo lo Ihose risks. and obtain audil evidence Ihal Is sullicienl and appropriate lo provide a basis lor Our OP1nion. The risk ol noi electing a material missiaiemenl resulting Irom Iraud Is higher Ihan lor one resulting Irom error, as fraud may Involve collusion, forgery, intentional omission5, misrepresenlalions. or the override ol internal control. Obtain an understanding ol inlernal control relevanl to the audit In order lo design audit procedures Ihai are appropriate In the circumstances. bul noi lor Ihe purpose of expressing an opinion on the elleciiveness ol Ihe iniernal control. Evaluate the appropriateness ol accouniing policies Ljsed and Ih? reasonableness ol accounling eslimaies and relalea disclosures made by the Iruslees. Erne East Community Partnership Limited Company Limited by Guaraniee Independent Audiior's Report to the Members of Erne East Community Partnership Limiied iconllnued) Year ended 28 April 2023 Conclude on the appropriateness ol Ihe Irusiees, use ol the going concern basis ol accouniino ano, based on Ihe audit evidence obiained. wheiher a maiorial unceriainiy exists felaiett 10 evenis or conditions Ihai may c(ISI signilicani ooubl on Ihe charily's ability 10 continue as a going concern 11 we conclude thai a material uncertainly exists, we are required 10 ttraw allenlion In oui audilor s ieporl to the related Qisclosures In the Iinancial sialemenis or. It such disclosures are inaoeqiiale, lo modify OLJf Opinion Our conclusions are based on the auOIl evidence obtaine¢ LJP lo the dalè ol our auclilor's repoil. However. lulure evenls or conditions may r.ause the charily lo cease 10 continue as a going concern. Evaluaie Ihe overall presÈnialion. slruciure and content ol the financial sialemen15. IncluLling the disc105ures. and wheiliei Ilie financial slalemenis represent Ihe un(Jerlying transactions and evenis In a manner Ihai achieves lair presentation. We communicaie wilh Ihose chargea with governance regarding, among other mailers. Ihe planned scope and timing ol the audit ana signilicanl audil findings, Inclu(Jing any signilicani Oeliciencies In Iniernal conirol that we Identify during our audil. Use of our report This repori is made solely lo the charity's members, as a body. in accordance with Chapi&r 3 01 Pari 16 ol the Companies Act 2006. Our audil work has been undertaken so thai wo mighl siaie 10 Ihe charity's members those mailers we are required lo state 10 Ihem In an auditor's report ano loi no DIMer purpose. To Ihe lullesi exleni peimiiied by law, we ¢Jo noi accept or assume responsibilily lo anyone other Ihan the charity and Ihe cliarily's members as a botyy. lor our audit work, lor this reporl. or lor Ihe opinions we h ve lormerj. Gary T 50n (Senior Siaiuiory Audiiorl For and on behalf ol SP Mccallrey & Co Charlered a¢counianis & slaluiory audiior 50 Campsie Foad Omagh Co Tyrone BT79 OAG 13 December 2023 10-