Docusign Envelope ID.. ABC3F3A7_EBCE4E8&B1D6_8CF30D6A6C42 INDEPENDENT AUDITOR'S REPORT to the Members of Belfast Healthy Cltles Project Lim ited {A company Nmlt¢d by guarantee, not havlng a Share ¢apltall Report on the audlt of the flnancial statements Opinion We have audited the company financial slalemenls of Belfast Healthy Cities Project Llmiled ('Ihe company'l for the financial year ended 31 March 2024 which compnse the Slalement of Financial Activities lincorporaling an Income and Expenditure Account), the Balance Sheet and notes to the financial slalements, including the summary of significant accounting policies set out in note 2. The financial parlIng frarnework that has been applied in their preparation is applicable law and United Kingdom A¢¢ounling Standards, in¢luding FRS 102 "The Financial Reporting standa applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities-. Sialement of Recommended Practice applicable lo charities preparing their a¢eounls in accordance with FRS 102. In our opinion, when reporting in accordance wllh a fair presentation framework the financi81 statements- give a true and fair view of the stale of the company's affairs as al 31 March 2024 and of its deficit for the financial year then ended.. have been propedy prepared in accordance with United Klngdom Generally Accepted Accountsng Practice., and have been prepared in accordance with the requ1mentS of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKI) and applicable law. Our responsibilities under those standards are further de$¢ribed in the Audilorfs responsibilllies for the audit of the rinancial slalemenls section of our report. We are independent of the company in accordance with ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other elhi¢al responsibilllies in accordance with these requifftments. We believe that the audit eviden we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to going concern In auditing the financial slatemenls, we have concluded that the directors, use of the going concern basis of accounting in the preparation of the finanGral Statements ig appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubl on the company's ability to continue as a going concern lor a period of at least twelve months from the dale when the financial slalernents a authorised lor issue. Our SpOnsIbl11t1eS and the spOnsibl1•11es of the directors with respect to going o)n¢ern are described in the relevant sections of this report. other Inlomiatlon The other infomation comprises the infornialion included in the annual report other than the financial statement5 and our Auditols Report theon. The directors are sponsible for the other infornation contained within the annual port. Our opinion on the financial slalemenls does not cover the other information and. exp1 lo the extent otherwise expliejtly Slated in our report, we do not express any fomi of assurance o)nclusion Ihereon. Our responsibility is to read the other infom)ation and, Sn doing so, consider whether the other Inlomiation is materially inconsistent with the financial statements or our knowledge obtsined in the course of the audlt. or olher¥Mse appears lo be materially misslaled. If we identify such m81erlal Inconsistencies or app8nt material misstatements. we are required lo detemiine whether this gives rTse lo a malerial misslatemenl in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this other infomation, we are required to report that fact. We have nothing lo report in this regard. Opinlon on other matter pres¢rlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the inforrnation given in the Directors, Annual Report for the financial year for Ythich the finandal statements are prepared is consistent wlh the lin8ncial slalemenls., and the Directors, Annual Report has been prepared in accordance with applicable legal requirements.
Docusign Envelope ID. ABC3F3A7_EBCE4E83_B1 rA_8CF30D6A6C42 INDEPENDENT AUDITOR'S REPORT to the Members of Belfast Healthy Cities Project Limited {A cc*mpany limlted by guarantse. not having a shar• capltal) Matters on which we are required to report by exceptlon 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 misstatements in the D1clor8. Annual Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept,. or the financial statements a not in agreement with the accounting cordS and tUrnS.. or certain disclosures of directors, remuneration specified by law are not made,. or the directors were not ents'tled to prepare the financial statements in accordants with the small companies regime and lake advantage of the small companies, exemption in pparIng the Directors, Annual Report. Respon•lbllltles of dlrector8 for the Ilnanclal Atatements As explained more fully in the Statement of Directors. Responsibilities s?t out on page 8, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they detemiine is necessary lo enable the preparation of financial statements that are free from material misstalemenl, whether due lo fraud or error. In preparing the financial slatemenls. the d1clor5 are responsible for assessing the company's abllity to continue as a going concern, disclosing, as applicable, matters related lo going concem and using the going Concern basis of accounting unless management either intends to liquidate the company or lo cease operations, or hag no realislic alternative bul lo do so. AudIt03 re8ponslbllltl•s for the audlt of the flnanclal Jtatement8 Our objectives are lo obtain ¥SOnable assurance about whether the financial statements ag a whole are free from material misslatemenl, whether due lo fraud or error, and lo issue an Auditorfs Report th8t includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordanGe with ISAS IUKI will always delecl a material misstalemenl when il exists. Misslalemenls can anse from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial 8talements. Irregularities, including fraud, are iTrslan¢e5 of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above. to deleGI material misslatemenls in respect of irregularities, including fraud. The extent to which our procedureg a capable of deleGting irregularities, including fraud is detailed below.. Further Infonnatlon r8garding the scope of our regponllbllltles aB audltor As part of an audit in accordan with ISAS IUKI, we exerage professional judgement and maintain profe55ional scepbcism throughout the audit. We also.. Identify and assess the risks of material misstatement of the, whether due to fraud or error. design and perfom audit procedures responsive lo those risks, and obtain audit evidence that 18 sufficient and appropriate lo provide basis for our opinion. The risk of not detecting a material misstatement resulting from fraud 1$ higher than for one Sulting from error. as fraud may involve collusion, forgery, intenlional omissions, misrepresentations. or the override of internal control. Obtain an understanding of internal control lvant to the audit in order to design audit procedures that a appropnale in the circumslanGe5, bul not for the purpose of expressing an opinion on the effectiveness of the company's inlemal ¢ontrol. Evaluate the approprialeness of accounb'ng policies used and the reasonableness of accounting estimates and related disdosures made by directors. Conclude on the appropriateness of the directors, use of the going wncern basis of accounting and. based on Ihe audit eviden obtained, whether a matenal uncertainty exist5 related lo events or conditions that may cast significant doubt on the company's ability to continue a5 a going conrn. If we condude that a material uncertainty exists, we are required lo draw attention in our Auditorfs R8POrt to the related disc105ures in the financial stalernenls or. if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditorfs Report. However, future events or conditions may cause the company to cease to continue as a going conrn. Evaluate the overall presentation, Structure and content of the financial statement5. including the disclosures, and whether the financial Statements represent the underlying transactions and events in a manner that achieves fair presentation. 10
Dotyjsign Envelope ID.. ABC3F3A7-EBCE4E8&81 D6_8CF3006A6C42 INDEPENDENT AUDITOR'S REPORT to the Members of Belfast Healthy Cities Project Limlted IA company limltèd by guarantee, not having a shar* ¢apltall We communicale with those charged wth govemano regarding, among other matters, the planned scope and timing of the audit and significant audit findings, induding any significant deficiencies in intemal control that we identify durlng our audit. The purpose of our aud•t work and to whom we owe our re6ponslbllltie$ This report is made Solely to the company's members. as a body. in accordance wlh Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the company's members those matters we are reqUId to stste to them in an auditols report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this pOrt. or for the opinions we have formed. OocuSlgn•dby'. Mr Robert Barr for and on behalf of MULDOON & CO Chartered Accountants and Ststutory Audltor8 16 Mount Chartes Belfast BT7 1NZ ory Audllorl 4 November 2024 11