Robinson Memorial Hospital Ballymoney (Incorporated) Independcnt Auditor's Report to the Menibcrs of Robinson Memorial H05Pltal Ballymoncy (Incorporated) Opinion We have audited tlie financial statements of Robinson MeLnorial Hospitxl Ballymoney (Incorporated) (the 'cl)ai'ily') for the year ended 31 December 2022, wliicli comprise the Statement of Financial Activities, Balance Slieet, and Notes to the Financial Stateinenls, including a suininary of significant accounting policies. The financial reporting framework that lias been applied in their preparation is United Kingdom Accounting Standai'ds, comprising Charities SORP - FRS 102 'Tlie Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally Accepted Accounting Piaclice). In our opinion the financial stateinenls: give a true and fair view of the state of the cliai'ity's affairs as al 31 December 2022 and of its incoming resources and application of resources, including ils income and expenditure, for the year then ended. have been propcrly prepared in accordance with United Kingdoin Genei'ally Accepted Accounting Practice. and have been pi-epared in accordance with tlie requirements of the Companies Act 2006. Basis for opinion We conducted our audit iii accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicablc ILW. Our respoiisibililies under those standai-ds are further described in tlie auditoi- responsibilities for the audit of the financial slalements section of our repoit. We are indcpendent of the charity iii accordance with tlie ethical requirements tliat are relevant to our audit of the financial statements in the UK, including the fRC's Etliical Siandai'd, and we have fulfilled our otliei- ethical i-esponsibilities in accordance with tliesc i-cquir¢nicnts. We believe that the audit evideiice we have obtained is sufficient and appi'opriate to provide a basis for our opinion. Othcr Mallers In tlie previou5 accounting period tlie Tnistees had taken advantage of the audit exemption linder the Cliaritie5 Act (Northerii li-elandl 2008. Tlierefore ihe prior period financial statements were not subject to audit. Conclusions rclaling to going concern Ii) audiliiig Ilic financial slalements. we have coiicluded that the trustees use of the going concern basis of accouiiling in ilic pieparalioii of tlie financial stateinent5 is appropriate. Based oli the woi-k we have performed, we have not identified aiiy material uncertainties relating to events or conditions that, individually 01 collectively. may cast significaiit doubt on the charity's ability to continue as a going concern For a period of at least twelve months from when tlie original financial statements were authorised ror issue. Our i-espunsibilities and the respoiisibililies of the trustees with respect to going concern are described in the relcvanl scclioiis OF Iliis iepoil. Other information The trustees are responsible for the othei infonnalion. The other infomiation comprises the infonnation included in the annual rcporl. other than tlie financial statemenls and our auditor's report thereon. Our opinion on the riiiancidl stateiT]ents docs not cover Ilie other infonnation and, except to the extent othenvise explicitly slated in our i"eport, we do not express any foim of assurance concliision Iliereon. Page 6 Robinson Memorial Hospital Ballymoney (Incorporated) Independent Auditor's Report to the Members of Robinsoll memoi.ial Hospital Ballymoney (Incorporated) In connection with our audit of the financial stateinents, our responsibility is to read tlie oilier inforination and. in doing so, consider wlietlier the other inlorillation 15 niaterially incon51Stent witli tlie finaiicial siatenients or our knowledge obtained in the audit or otlicrwise appeal3 to be Inaterially misstated. If we identify siicli Inaterial inconsistencies or apparent inaterial misstatcinents, we are required to determine wlietlier Ihei'e is a Inaterial misstateinent in tlie financial statements or a tnaterial inisstslenienl of the oili¢r inforLiiatioii. Lf, based on ihe work we have performed, we conclude that there is a material inisstatement of tliis othei. iiifoLmation, we ire required to report tlial fact. We have notliing to report in this regard. Opinion on other matter prescribed by tlie Companies Act 2006 In our opinion. based on Ilie work undeitaken in the course of tlie audit.. the infoiin3tion given in tlie Trustees, Report for the financial year for which the financial statements are prepared is consi5tcnt with tli¢ financial slaleinents. 2nd the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our kiiowledge aiid und¢i-slanding of the cliai'ity and its eiivironnient obtained in tlie course of tlie audit, we l)ave not identified material misstatemeiits 111 tlie Trustees, Report. We liave nothing to report in respect of tli¢ following Matters wliei-e tlie Comp211ies Act 2006 Icquires us to report to you if, in oui. opinion.. adequate accouiiling i-ecords have not been kep¢ or rettLrns adequate for oui. tudii liave iiot been received from bi-anche5 not visited by us. or the financial statements are not in agreement with the accounting records aiid returns- or certain disclosures of trnstecs remuneration specified by law are not made. or we have iiot received all the infoi-matiOD and explanations we require for our audit. Rcsponsibilities of trustees As explaiiied more lully in the Statement of Trustees, Responsibilities (set out on pagc 4), the trllslees are responsible for the preparalion of tlie financial statements atLd for being satisfied tliat iliey give a true and fair view. and for such intenial control as the trustees deteiinine is necessaiy to enable the preparation of fiiiancial statements that are free from material misstaternenl whether due to fraud or error. In preparing the financial statements, tlie trustees are responsible for assessing tlie cliarity's abilily to continue as a going concern, disclosing. as applicable, rnatter5 related to going concern aiid using the going coiiceiii basis of accounting unless the trustee5 either intend to liquidate the cliarity or to cease operations, or have no realistic alternalive but to do so. Auditor r¢5ponsibilities lor the audit of thc financial statcmentS Our objectives are to obtain reasoiiable a55uraiice about whether the fiiiaiicial slaleinents as a wliole are free froni matcrial misstateinent, wliether due to fraud or error, ￿]d to 155ue an audiloi-'s report thal iiicludes oui- opinion. Reasoiiable assuraiice is a high level of as5uraiice. but is iiot ¢1 guai-antee thal an audit conducled in accoi'dance with ISAS (UK) will alway5 detect a material misstatement when it exists. Misstatemeii15 can arise froi]I fraud or error and are con5idei-ed material if. individually oi. in the aggregale. Iliey could reasoiiably be expected to influeiice the econoinic decisions of users taken on the basis of these financial statements. The exteiit to wliich our procedures arc capable of detecting irregularities, includiiig fi'aud is detailed below.. Page 7 Robinson Memorial Hospital Ballymoney (Incorporated) Indepcndcnt Auditor's Report to the Members of Robinson Memorial Hospital Ballymoney (Incorporated) We obiained an underslanding of the legal and reEulatory framework applicable to tlie Company and the sector in which th¢y operate. We deterrnined tlial Ilie following laws and regulations were most signifLcant= >Tru5tec Investtnent Act 1961. (Trust falls within Section 6.86 (C) ICTA 1988 not a relevant trust general charity ¢AeLnptions under Section S05 (1} (C) >Incotne & CoLllPUtations Taxes Act 1988 (i.e. incoine is applicable and applied for charitable purposes only) >Cliarities Act (Northern Ireland) 2008 to have due regard to the public benefit guidance publislied by the Cliarily Coiiiinission for Northein Ireland. >CoLnpanies Act 2006 We obtained an iinderstanding of how the Coinpany are coinplying witli those IcEal and regulatory framewoi-ks by rnaking inquiries to tlie management and through the review of tlie rne¢lings of the Trustees. We assessed tl)e susceptibility of the Company's financial statements to material misstatement, including how f12ud might occur. As the prirne funclions of tlie company 15 the administration of the investnient representinE the endowment ftinds of the hospital and passing the income to the Nortliem Health and Social Care Trust to be used for the benefit of Ilie Robinsoii Flospital and Health Centre and the administration of unrcstricted fijnds to be used also for the beiiefil of the Robinson 14ospital the audit procedures perforrned included.. -identifying and assessing the design effectiveness of controls management has in place to prevent and detect -underslaiidin(r liow those chai.ged with goveniance considered and addi-essed tlie potential for override of conli-ols or otliei inappropriate influence over the financial reporLing process- -dssessiiiE assumptions and jiidgments made by management in ils significant accounting matters for reason