Doojsign Envelope ID.. SC346BE5-287C434A3E2-7l1898CAE3oA INDEPENDENT AUDITOR'S REPORT to the Members of Belfast Healthy Cities Project Limited IA company 1Smited by guarantee, not having a shar? capital) Report on the audit of the financial statements Opinion We have audlted the company financial statements of Belfast Healthy Cities Project Limited Clhe company) for the financial year ended 31 Marth 2023 which comprise the Statement of Financial Activitie5 {incorpor8ting an Income and Expenditure A¢counll, the Balance Sheet and noles to the financial statements, including the summary of significant accounting policies set out in note 2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accoursling Standards, including FRS 102 "The Financial Reporting Slandard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102. In our opinion, when reporting in accordance with a fair presentation framework the financial statèments.. give a true and fair view of the stsle of the company's affairs as al 31 March 2023 and of ils d8ficit for the financial year then ended.. have been properly prepared In accordance with United Kingdom Generally Accepted Accounting Pracllce., and h8ve been prepared in accordance with the requirements of the Comp8nles Act 2006. 8a819 for opinlon We conducted our audit in accordance with International Standard$ on Audiling (UK) {ISAs IUKJ} and applicable law. Our responsibilities under those slandards are further described in the Auditorfs responsibilities for the audit of the flnancial statements section of our report. We are independent of the company in accordance with ethical requirements that are relevant lo our audit of the financial Statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden¢e we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclu81cn• relatlng to golng concern In auditing the financi81 s181emenls, we have concluded that the diredors, use of the going concern basis of accounting in the preparatson of the financial statements is appropriate. Based on the Work we have perfOed, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively. May cast significant doubt on the company's ability to continue as a going concern for 8 period of 81 least e1ve months from the dale when the fin8ncial slalemenls are authorised for issue. Our responsibilities and the re5pon5ibililies of the directors with respect lo going concern are describèd in the relevant sections of this report. Other Infomiation The other information comprises the infomiation induded in the annual report other than the financial statements and our Auditor's Report Ihereon. The directors are sponsible for the other information contained within the annual port. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explially slated in our report, we do not express any form of assurance conclusion thereon. Our responsibility 18 to read tha other Infomab'on and, in doing so, consider whether the other infomallon is matenally inconsistent with the financial slalernenls or our knowledge obtained in the course of the audit, or otherwise appears to be materially misslaled. If we idenb'fy such material inconsistencies or apparenl material misstaternents, we are required lo delemine whether this gives Tise to 8 material misslatement in the financial slalements Ihernselves. If, based on the work we have performed. we condude that there 15 a materi81 misstatement of this other infonnalion. we are required to report that fact. We have nothing to report in this regard. Oplnion on other matter prescribed by the Companies Act 2006 In our opinion, ba58d on the work undertaken in the Course ol the audit: the infomiation given in the Directors, Annual Report for the financial year for which the finanaal slalemenls a prepared is consistenl wth the financi81 statements., and the Directors, Annual Report has been prepared in accordance with applicable legal requirements.
Docusign Envelope ID.. 6C3468ES-287C434D-A3E2-711898CAE30A INDEPENDENT AUDITOR'S REPORT to the Members of Belfast Healthy Cities Project Limited IA ¢ompany limlt•d by guarantee, not having a shar• capltall Matter8 on which we are requlred to report by exception In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit. we have not identified material misslalements in the Directors, Annual Report. We have nothing to reF)Ort in respect of the folltjwing matters where the Companies Act 20CI8 requires us to Teport lo you if, in our opinion.. adequate accounting records have not been kept.. or the financid statements are not in agreement with the accounting records and retums., or certain disclosures of directors. remuneration specified by law are not made.. or the directors were not enlilled lo prepare the financial slalements in accordance with the small companies regime and take advantage of the small companies, exemption in preparing the Oireclors. Annual Report. Responslbilities of directors for the flnancial 5tatement8 As explained more fully in the Statement of Directors, Responsibiltties set out on p8g8 8, the dlrectors are responsible for the preparatson of the financial statements and for being satisfied that they give a true and fair view. and for 5u¢h intemal Control as they determine is necessary lo enable the preparation of finan81 statements that are free from material mi551alemenl, whether due lo fraud or error. In prepanng the financial statements. the directors are responsible for assesslng the company's abilty to continue as a going concem, disclosing, as applicable. matters related lo going concern and using the going concern basis of accounting unless rnanagemenl either intends to liquidate the company or to ce88e operations. or has no realistic alternative but to do so. Auditorfs responsSblllties for the audlt of the financial Statements Our objectives are to obtain reasonable assurance aboul whether the financial slalements as a whole are free from material misstalemenl, whether due to fraud or error, and to issue an Auditorfs Report that indudes our opinion. Reasonable assurance is a hlgh level of assurance bul is not a guarantee that an audit conducted in accordance with ISAS (UK) will aayS detect a material misstatement when it exists. Misslalemenls can arise from fraud or error and are considered materi81 If, individually or in the aggregate, they could reasonably be expected to influence the economic deci5ion5 of users taken on the basis of these financial slaternenls. Irregularities, including fraud, are instances of non<ornplianGe with laws and regulations. We design procedure5 in line with our responsibilities, outlined above, to delect material misslalements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, induding fraud is detailed below.. Further Information regardlng the scope of our respon$lbiliti88 a8 auditor As part of an audit in accordance wilh ISAS IUKI, we exercise professional judgement and maintain professional scepticism throughout the audit. We also.. Identify and asse$$ the risks of material misstatemènt of the. whether due lo fraud or error, design and perfom audit procedures responsive lo those risks. and obtain audit evidence that is sufficient and appropriate lo provide basis for our opinion. The risk of not deleGting 8 material misstaternenl resulting from fraud 15 higher than for one resulting from error. as fraud may involve collusion, forgery, intentsonal omissions, misrepresentations, or the override of Inlemal control. Obtain an understanding of intemal control relevant lo the audit in order lo design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disdosures made by d1ClOrS. Condude on the appropriateness of the directors, use of the going concern basis of accounting and. based on the audit evidence obtained, whether a material uncertainty exists relaled lo events or conditions that may cast Significant doubt on the company's ability to continue a8 8 going concern. If we condude that a material UnrtaInty exists. we are required to draw attention in our Audilorfs Report lo the related disdosures in the financial ststements or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audit evidenGe obtained up to the date of our Auditorfs Report. However, future events or conditions May cause the company lo cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, induding the di5dosures, and whether the financial statements represent the undedying transactions and events in a manner that achieves fair presentation.
Docusign Envelope ID.. 6C346BE&287C434D_A3E2.71189BCAE30A INDEPENDENT AUDITOR'S REPORT to the Members of Belfast Healthy Cities Project Limited IA company limited by guaTantgg. not havlng a share capital) We communicate with those charged wilh govemance regarding. among other matters, the anned scope and timing of the audit and significant audit findings, including any significant deficiencies in Inlemal control that we identsfy during our audit. The purpo¥e of our audit work and to whom we owe our responslbilities This report is made solely lo the company'5 member5, a5 a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so Ihal we rnighl state to the company's members Ihose matters we are required to state to them in an auditols report and for no other purpose. To Ihe fvllest extent permitted by law, we do not accept or assume responsibility lo anyone other than the company and the company'8 members as ¥ &tw. audit work, for thi5 report, or for the opinions we have fomied. 63BgESFDF05B4SA Mr Robert Ba Isenlor Statutory Audltor for and on behalf of MULDOON & CO Chartered Accountants and Stalulory Audttors 16 Mount Charles Belfast 8T7 1NZ 10-Dec-23 | 22:02 Gfvfr 10