GIRLS. BRIGADE NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF GIRLS. BRIGADE NORTHERN IRELAND Opinion We have audited the ffinancial stalements of Girfs. Brigade Northem Ireland (the 'charity') for the year ended 31 May 2024 which comprise the statement of financial activities. the balance sheet, Ihe statement of cash flows and notes to the financial stslements, including signtficant accounting policies. The financial reporting framework that has been applied in their weparation is applicable law and United Kingdom Accounting Standards, induding Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally AC￿pted Accounts'ng Practi￿}. In our opinion, the financial staternenls= give a true and fair view of the state of the charitsble ￿MpanY'S affairs as at 31 May 2024 and of its incoming resources and application of ￿sources. for the year then ended. have been property prepared in accordance viith United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audil in accordance with Inlemational Standards on Auditing (UK) IISAS (UKI} and applicable law. Our responsibil￿tIeS under those standards are further described in the Auditor's ￿SponSibl1￿1es for the audit of the financial statements section of our report. We a￿ independent of the charity in accordance with the elhical requirements that are relevant to our audit of the financial statements in the UK, induding the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilFti'es in accordan￿ wth these requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to going concern In auditing the financial statements. we have conduded that the Trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work w8 have perfomed. we have r￿t identified any material uncertainb'es relating to events or conditions that. individually or collectively, may cast significant doubt on the charity'5 ability to continue as a going con￿rn for a period of at least twelve months from vthen the finanaal statements are authorised for issue. Our ￿SponSibl11t1eS and the responsibilities of the Truslees with fesped to going concern are described in the relevant sections of this report. Other infonnation The other infomation comprises the infomation induded in the annual report other than the financial stalemenls and our auditorfs report thereon. The Trustees are resFrf)nsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other infomats'on and we do not express any fomi of assurance conclusion thereon. Our responsibility is to read the other infonnation and, in doing so. consider whether the other infomiation is materially inconsistent with the financial statements 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 to dete￿Ine whether this gives rise lo a malerial misstatement in the financial statements themselves. If, based on the work we have perfomed. we condude that there is a material misstalemenl of this other infomiation, we are required to report that fact. We have nothing to ￿port in this ￿gard. Matters on whlch we are requlrod to report by exception We have nothing to report In respect of the following matters in relation to which the Charities {Accounls and Reports) Regulations 2008 require us lo ￿port lo you if. in our opinion.. Ihe informab.on given in the finanoal ststements is inconsistent in any material respect with the Trustees. report.. or sufficient accounting records have not been kept,. or the financial statements are nol in agreement with the accounting records.. or we have not received all the information and explanatsons we require for our audiL 19- GIRLS. BRIGADE NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF GIRLS. BRIGADE NORTHERN IRELAND Responsibilities of Trustees As explained more fully in the statement of Trustees. responsibilities. the Trustees. who are also the direclors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such intemal c£Jntrol as the Trustees determine is necessary to enable the P￿Paration of finanual statements that are free from fflaterial misstatement, whether 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 concem. disclosing. as applicable, matters related to going concem and using the going concem basis of accounting unless the Trustees either intend to liquidate the chantable company or to cease operatsons, or have no realists'c altemative but to do so. Auditor's responsibilities for the audlt of the financial statements We have been appointed as auditor under section 144 of the Chants"es Act 2011 and ￿port in accordance wth the Act and relevant regulations made or having effecl thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement. whether due to fraud or e￿or. and to issue an auditorfs report thal includes our opinion. Reasonable assurance is a high levd of assurance but is not a guarantee that an audil conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are 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 financial statements. The extent lo which our procedures are capable of detecting irregularits"es. induding fraL￿, is detsiled below. A further description of our responsibilits'es is available on the Financial Reporting Council's website at- https=Il www.frc.org.ukJauditorsresFonsibilities. This descriptson forms part of our auditorfs report. Use of our report This report is made solely to the company's membets, as a body, in accordan￿ with section 65121 of The Charities (Accounts and Report51 Regulations (Northem Ireland) 2015. Our audtt work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditorfs report and for no olher purpose. To the fullest extent pemirtted by law, we do not a￿pt or assume responsibility lo anyone other than the company and the company s members as a bcNJy. for our audit work. for this re￿rt. or for the opinions we have fomied. Mrs Amanda Harbin50n (Senior Statutory Auditor) for and on behalf ol Corrlgan CA Limited 21 August 2024 Chartered Accountants Statutory Auditor 24 Greystone Road Anlrim N Ireland BT412QN Corrigan CA Limited is eligible for appointment as auditor of the charity by virtue of its eligibilty for appointment as auditor of a company under secb'on 1212 of the Companies Act 2006.