South East Fermanagh Foundation Independent Auditors, Report to the members of South East Fermanagh Foundation We have audited the financial slalemenls of the South East Fermanagh Foundation as sel out on pages 26- 34 for the year ended 31 March 2024, which comprise of the Slalemenl of Financial Activit5, The Slatemenl of Financial Position, and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom A(£ountsng Standards (United Kingdom Generally Accepted Accounting Piaclicel. This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies A¢1 2006. Our audit work ha5 been undertaken so that we might slate lo the charitable company's members those matters we are required lo slate lo them in an AudiloT'S Report and f no other purpose. To the fullest extent permilled by law, we do not accept or assume responsibility lo anyone other than the charitable company and ils members, as a body, for our audit work, for this report, of for the opinion we have formed. Resp6ctlve Rèsponsibilities of Dlrectors and Aud5tors As explained more fully in the Statement of Directors, and TTuslees' Responsibilities, the Directois (who are also the Trustees of the charitable company for the purposes of company lawl are responsible for preparing the financial slalemenls and for being satisfied that they give a true and fair view. (hr responsibility is lo audit and express an opinion on the financial stalemenls in accordance with applicable law and International Standards on Auditing IUK and Irelandl. Those standards require us lo comply with the Auditing Practices Board's Ethical Standards lor Audit$. Scope of tho audlt An audit involves obtaining evidence about the amounts and disclosures in the financial slalemenls sufficient lo give reasonable assurance that the financial slalemenls are free from material misslalemenl, whether caused by fraud or error. This includes an assessment of,. whether the accounting policies are appropriate lo the company's circumstances and have been consislenlly applied adequately disclosed,. the reasonableness of significant a¢Lounling eslimale5 and judgements made by the diieclors., and the overall preparation of the financial slalemenls. In addition, we read all the financial and non-financial information in the annual report lo identify material inconsistencies with the audited financial slalemenls and lo identify any information that is apparently materially incorrect based on, 01 materially inconsislenl with, the knowledge acquired by us in the course of performing the audit. If we become aware of any apparent material misslatemenls OT inconsistencies, we consider the implications fcf our report. Basis of audit opinion We conducted our audit in ac¢ordancE with Auditing Standards issued by the Auditing Praclises Board. An audit includes examination, on a lesl basis, of evidence relevant lo the amounts and disclosures in the cOUnts.11 also includes an assessment of the significant eslimales and judgements made by the South East Fermanagh Foundation members, in the preparation of the accounts, and of whether the &counling policies are appropriale lo the organisalions circumstsnces, consislenlly applied and adequately disdosed. We planned and performed our audit so as lo obtain all the information and explanations which we considered necessary in order to provide us with sufficient eviden lo give reasonable assurance that the financial statements are free fiom material misslatemenl, whether caused by fraud or other irTegularrty or error. In forming our opinion, we also evaluated the overall adequacy of the presentation of information in the accounts.
South East Fermanagh Foundation Independent Auditors, Report to the members of South East Fermanagh Foundation (Continued) Opinlon on Financial Statements In our opinion the financial slalemenls.. give a true and fair view of the charitable company's affairs as al the 31 Mah 2024 and of ils incoming resources and application ol resources, including ils income and expenditure, for the year ended 31 March 2024.. and have been property prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Oplnion on Other Matter prescribed by the Companies Act 2006 In our opnion, based on the work undertaken in the course of the audit, the information 9iven in the DirlOr$, Report for the financial year for which the financial stalemenls ale prepared is consislenl wlh those financial statements and such rep)rts have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception: In light of our knowledge and understanding of the charitable company and its envwonmenl obtained in Ihe course of the audi( we have not identified material misslalements in the Trustee's Report. We have nothing to report in respect of the folk)win9 mallers where the Companies Act 2006 requires us lo report lo you rf, in our opinion., adequate accounting records have not been kept, 01 returns adequate for our audit have not been received., cf the company's financial slalemenls are not in agreement the accounting fecords and returns., or we have not received all the informalion and explanations we require for our audit,. or the information given in the Directors Report is inconsistent in any material respect with the financial slatemenls. Noel Conn {Senior statutory auditor) For and on behalf of Noel Conn & Company, Statuiory Auditor 7 Seven Houses 55 Upper English Street Armagh BT617LA