FAC.T. IFriendshlp and Cartn8 Trust) Limlted Cqjmpany Llmlted by Guarnrtee Independenl ditorfs report to the memberg of FA.C.T. IFfiendshlg and CaTlni Tru5t} Limited Year ended 31 October 1022 Oplrtlon We have audited thelfi ettdéd 31 Octobqf 212 account), statement bf Sl£nffjaTht accountinl 1> appli¢oblt l•w tsnd Financial ReponinB Accepted Accountin ancial statements of F.A.c.r. (Friendshlp and CJrln8 Tnjst) Limited for the year which comprise statement of financial actlvities (Includln8 income and expendlture nanclal po51rlon arml noles tothe financial stalernenls. includln8 a surnmary of licies. The financial reponlng framework that ho5 been applied In thelr prepration ited Kin8dom AcrounlinB Siandards. jncludlnq Financlal R¢portlns $14nd•rd 102 The dawd applkable in ihe UK and RepblIC of Iland Iunited Klngdom Generallv adlcel. In our opinlon, the fib• clal staternents: - Giv• atrué lild la - Have been propel Practlce; - Have been prepa of the 5ta1e of the comp•n¢> affolrs as at 310rtob•r 2021. lere In xcoidance wlth the Unlted KlnBdom General Accepted AccouTrtSn8 n •ttorfanc£ wlth the requirements of the Companies Art 2QQ6. 515 for oplnion We condurted our applicable law. Our fe5ponsltsllities for t accordan wfth th includlng the FRC'S wlth these fequlre to provide 4 basbs f In accordance wllh Internallonal Standard on Auditln8 IUK} I1 IUK)) and slbllltles under Ihose standards are further described In the Audiiorfs udit of th• financial statements sectk)n of our report. We are Independent In hlcal requirernents that are levant to our audlt of the linancial statement In the UK al Standard, and we have fulfllled our other ethlcal responslbllltles In accofdance ts. We believe that the audit evidence we have obtalned ts sufftclent and appropriate r oplftion. Ih Conduslom relatl iolni Concern we hwe noihli t report to you wher . re rt in respect of the followin8 eftatte In relation to whh the ISAS IUK) requlre us 10 - The directors, lis¢ o not 3PPfopriaie; - The dlrectors hav cast signltkant d accountlng for a 4uthortsed for issle. the golng concerTr b1$ of accounting In the wep•ratlon of the fiTrandal slatem•nts Is dlsclosed In Ihe flnancial statents any identthd matertal uncertalntle5 that may about the companvs abilir¥ to conilnue to adopt the 8oln8 concern basls of of at least twelve rnonths from the date when the financlal statements afe Other Informatlon The direttors are r included in the a opinlon on the fina othenyise eKplkit nslble for the other infomiatiofi. The other Infonnation cofftprlsés the Information report, Olher thaft the financial statements and our audltoes report thereon. Our I statements does not c<wer the other Inlomiatlon and. except to the extent ted in our feport, wè do not express any form of as$uran(e conclusion thereon. cl
F.AC.T. (Friendship and Carini Trnstl Lirnitsd Cgrnpany Umlted by Guarantee Ind¢pende uditorfs report to the members of F.A.C.T. IFrSendship and Carfn8 Trusi) Limlted Year end•d 31 Ortober Z022 In connectSon wlth opr and, In doln8 $0, con Id staiements or our k Sdentlfy Such materlll I whether there Is a niat other Infcrmatlon. I misstatement of thll udli of the financlal statements, our responsibhlity Is to re•d the othef Information r whether the other informatlon Is tmterially inconststent with the flnancial ledge obialned In ihe audli or otherw13e appears to be m4teflally ffllsst•ied. 11 WÈ onslstencies or apparent materlal mlsstaternents, we a requlréd to deterrnlne rlal mlsstatement In the flnancial siatements or a materlal mlsstatement of Ihe sed on the woyk we have perforrned, w¢ conclude ihat there Is a m•terlal her Information, wt arè quITe(l to report that faci. we have nothlni toke rt In this regard. Oplnlons on thher ers prwrlbed by the eompanles Art 2006 In our oplnlon, baso n the woik undertaken Sn the ¢ourse of the audtt: . The Information prepared Is consls¢e - Th• dlrertors. repèrt In the dSreciors' report for the flnafictsl year for whlth the financlal staiements are t with the flnanclal stètements,. and has beèn prepared In accordance with applkable loial requlrernents. M•tt•fS on wmth re r•qulrnd to report by exc•pilon In the light of the k of tht iudll, we ha led8e and understandln8 of the company and its envlronment obtalnod In the courm ot Identffied m1$5tatements in the dlrertor$' rem. We hive ThhIngta requlrn us to repodt ort in respect of the followlns matters In relation to whlth the Cornpanle5 Act 2006 you If, In our oplnlon: . Adewate actounlin not been receive - Yhe company fin nc Certaln dts¢lo$urls - We have not rec41 records have not beén kept by th2 company, or returns adequate for our audlt have us: or al Statements are not ift agreement wlth the a¢countln8 records and returns. or dlrectors. remun•ratknn specified b¥ law are not rnade: or d èll the Informailon and explanatlons we require for our audlt, Responslbllltles 91111 As oxplalned more preparition of the In such int•rnal ¢ontrÈl 5tattments that alé f y In the dlrectors, responslbllltles ststémefi( the direttor5 are responsible fof the ncbl $tsiements Ind for belng satlsfied that ¢hey glve a true and falr vlew, and lor % the directors determine is necessary to enable Ihe prepafatlon of financial e from materlal mlsstatement, whether due to fraud or error. In prep•rln8 the ftlin continue a5 a 8oln concerfi basis of a operatlons, ur hav ial statements, the dSre¢tors are r•sponsiblè for assesslng the compancs ablllty to ncern, disdosln& as appllcable, matters related to 80in8 concern and usln8 the 8oin8 nting unless the dKectors either intend to15quldate the company or to cease r11511¢ alternative but to do so.
F.C.T. fFri•ftdship and Carin8 Trust) Llmlted
Company Llmlted by Guiranlee
Independe
iiorf$ rnport to the membefs ol FA.C.T. IFrbendshlp and Cartni Trusl) Umlted
Year ended 31 Ortober 2022
Auditorfs responsibikni
for the audlt d the finan¢l•l stat•rn•nts
Our objeciives are to. O
Iree from mit•fi•l nlss
Indudes oui oplnion,. R
conducted In accordln
Misstatements can ¥iS
th•y could r•asonably
financial statementsi
t•in reasonable assurance about whether the financial Statement5 15 a wholè •re
tement, whether due lo frnud or error, and to issue Jn audltorfs report thal
sonable assurance 15 a high level of assurance, but is liot a 8uaraThtee that an audkt
e wrth ISAS IVK) wlll a¥•Y5 detect a materkl mlsstatement when il exists.
from fraud or error and are consldered matefial if. indlvlduamy or in the a88re8ate.
expected lo Influence the eeonornlc declslons of u5efS taken on the bas15 of these
Th1¥ report Is rn•d• •
the Companles Act I
mèmbers those rnaoe
the fullest extent
company and the c¢kn
h•ve lorm•d.
ly tg th• erJmpany'£ mwmbers. as a bodv, In accordance with Chapter 3 of Part 16 of
. Our audlt work has been undertaken $0 that we mi8ht state to the ccmpany's
we are fequlred to state to them in èn audltors report and for no other purpose. To
'tted by law, we do not icc•pt or a$%umi tÈ<ponslbllrty to anvone other than ihe
ny's members as a body for our audit worK for this report, or for the oplnlons we
As part of an audit I
professional scepti¢b
cordance wlth ISAS IUK), we exer¢lse prolesslonal Jud8ment Jnd maifitaln
throughout the audlt. We a150:
- Identlfv and ¥ssesb t
error, des and le
suffldent gnd appko
mi551atement resthltl
collusion. forgery,Iln
- Obtain an undersla
are approprlate Irl t
of tho comDanrfs Int
- Evaluate the aPPP
and related dlscl¢*u
Conclude on the 4P
on the audll evld4n
may cast SnIfICal
material ufj¢erta•lty
dlsclosures In the fi
concluslons are
future events or
FA.C.T. IFi5endshlp and Carfn8 Trust) Ilmlted Company Llmlted by Gu•rnnt•e lrtdepefid•* a dltorfs Yeport to ih• members of F.A.C.T. (Frlendship and Cafln8 Tn1) Urntted Ye•1 ended 31 Ortober 2022 We cornmunicate w •nd tlmlns ¢f the •u4it that we identfy d8 hose charges With eovernance ie8ardlfft& amon8 other matteys. the plafirted scope nd si8nitieant 9dIt flTrdin¢s. IncludlnR any slinrflcani defi¢lenO•s in intemal control ur audit. An hony ftas le Isqn Stalutory Auditor) Forand on behaff ol MacNe•ry• Rasd•le hanered Accountabt Weliln8ton House 30 Darlin8 Street Enni5kilen CG. Ferman48h . Llmited & Staiutory Audiior 22 Jufte 2023