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 Activit￿5, 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 Ma￿h 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 Dir￿lOr$,
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