MID & EAST ANTRIM COMMUNITY ADVICE SERVICES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF MID & EAST ANTRIM COMMUNITY ADVICE SERVICES LTD
Oplnlon
We have audited the financial statements of Mid & East Anlrim Community Advice Services Ltd (the 'charity') for the
year ended 31 March 2024 which comprise the slatemenl of financial activities, the balance sheet and the notes to
the financial statements, including significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 Th8
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of Ihe slate of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, for the year Ihen ended;
have been properly prepared in accordance wilh United Kingdom Generally Accepted Accounting Practi￿.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audil ol
the financial statements section of our report. We are independent of the charity in accordance wilh the ethical
requirements that are relevant to our audit of the financial slatements in Ihe UK, including the FRC'S Ethical
Standard, and we have fulfilled our other elhical responsibilities in accordance with these requirements. We believe
that the audit evidence we have oblained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concern
In audiling the financial statements, we have concluded that the trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncerlainties relating to evenls or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevanl sections of this report.
other Informatlon
The other information comprises the information included in the annual report other than the financial statements
and our audilor's report Ihereon. The trustees are responsible for the other informalion contained within the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any form
of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsislenl with Ihe financial slatements 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 determine whether this gives rise to a material misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude that there is a
material misstatement of this other information, we are required lo report Ihat fact.
We have nothing to report in this regard.
Matters on whlch we are requlred to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports> Regulations 2008 require us to report to you if, in our opinion..
the information given in the financial statements 15 inconsistent in any material respect wilh the trustees,
report., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records., or
we have not received all the informatior¢ and explanations we require for our audit.

MID & EAST ANTRIM COMMUNITY ADVICE SERVICES LTD
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF MID & EAST ANTRIM COMMUNITY ADVICE SERVICES LTD
Responslbllltles of trustees
As explained more fully in the statement of trustees, responsibilities, the Irustees, who are also the directors of the
charity for the purpose of company law, are responsible for Ihe preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statemenls, the trustees are responsible for assessing Ihe charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Audltor's responslbllltles for the audit of the financial statements
We have been appointed as auditor under section 65 of the Charities Act {Northern Ireland} 2008 and report in
accordance with the Act and relevanl regulations made or having effect 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 error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance
with ISAS (UK) 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.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line wilh our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The extent lo which our procedures are capable of delecting irregularities, including fraud, is detailed below.

MID & EAST ANTRIM COMMUNITY ADVICE SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MID & EAST ANTRIM COMMUNITY ADVICE SERVICES LTD
Extent to whSch the audlt was considered capable of detectlng irregularities, includlng fraud
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error,
and Ihen design and perform audit procedures responsive to those risks, including obtaining audit evidence that is
sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and
non-compliances with laws and regulations, we considered the following..
The nature of the industry and sector, control environment and business performance, including the company's
remuneration policies for direclors, bonus levels and performance targets, if any.,
Resulls of our enquiries of management about their own identification and assessment of the risks of
irregularities-,
Any matters we identified having obtained and reviewed the company's documentation of their policies and
procedures relating to:
Identifying, evaluating and complying with laws and regulations and whelher they were aware of any instance of
non-compliance.,
Detecting and responding to the risks of fraud and whether they have knowledge of any actual suspected or
alleged fraud,. and
The internal controls established to mitigate risks of fraud or non-compliance with laws and regulations.,
The matters discussed among the audit engagement team regarding how and where fraud might occur in the
financial statements and potential indicators of fraud.
As a result of these procedures, we considered the op.portunities and incenlives that may exist within the company
for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISAS
(UK) we are also required lo perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing
on provisions of those laws and regulations that had a direct effect on the determinalion of material amounts and
disclosures in the financial statements. The key laws and regulations we considered in this context included the
Companies Act 2006, and local tax legislation.
In addilion, we considered provisions of other laws and regulations that do not have a direct effect on the financial
statements but compliance with which may be fundamenlal to the company's ability to operate or to avoid a material
penalty.
Audit response to risks identified
Our procedures to respond to Ihe risks identified included the following..
Reviewing the financial statement disclosures and testing to supporting documentation lo assess compliance with
provisions of relevant laws and regulations described as having a direct effect on the financial statements.
Enquiring of management concerning actual and potential litigalion and claims,. Performing analytical procedures
to identify any unusual or unexpected relationships that may indicate risks of material misslatemenl due to fraud.,
Reading minutes of meetings of those charged wilh governance and reviewing correspondence with tax
authorilies., and
In addressing the risk of fraud Ihrough management override of controls, testing the appropriateness of journal
entries and other adjustments,. assessing whether the judgments made in making accounting estimates are
indicative of a potenlial bias., and evaluating the business rationale of any significant transactions that are unusual
or outside Ihe normal course of business.
We also communicated relevanl identified laws and regulations and potenlial fraud risks to all engagement leam
members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the
audit.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may nol have detected some
material misstatements in the financial statements, even though we have properly planned and performed our audit
in accordance with auditing slandards. In addition, as with any audit, there remains a higher risk of non-detection of
irregularities, as they may involve collusion, forgery intentional omissions, misrepresentations, or the override of
internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-
compliance wilh all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. hltps'.11
www.frc.org..uklauditorsresponsibilities. This description forms part of our auditor's report.

MID & EAST ANTRIM COMMUNITY ADVICE SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF MID & EAST ANTRIM COMMUNITY ADVICE SERVICES LTD
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitalJe company's
members those matters we are required to stale to them in an auditorfs report and for no other purpose. To the
fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable
company and the charitable company's members as a body, for our audit work, for this report, or forthe opinions we
have formed.
Slmon Hopper FCA (Senior Statutory Audltor)
for and on behalf of
MBS Chartered Accountants
statutory Audltor
3 High Street
Larne
Co. Antrim
BT40 1JN
MBS Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under of section 1212 of the Companies Act 2006.