T. (Frf• and TnMt} Uffllled
to th• m•mbern ol FACT. (Frf•ndthlp and c•rkYTru Urnlt•d
Oplrfon
W• hm awllt•d the flnanelal stt•
erthl 31 Cktober 2022 whlch com
•cwJrtl. ststement ol financlal
nifxant Kcountln8 pol$. The
Is applkable l•w and Unlted Klryqd
FIMndal R•pthlln8 siandard app
Accepted A¢¢¢Mndry Pr•cthe).
F.LC.T. IFrfendstt and C•rlry Tru#1 Umlted for the year
rlse statement of finandal actMtk51Indudlni Incame and expendlbjre
n and notes to the Ilnancknl ststernents Inthdlng 4 sumfflary of
nd•l r¢portln8 framewo that has been applled Sn thelr preparntl¢
A¢roUnt1 Standards, IludI Flnanckl Reportlryq Stan(tsrd 102
ble kn the UK and Rewbllc of Iréland (Unlted Klnedtyn Genernl
In the fimnclal stat•
-Gh• • Irt and f•lrthofth•
- Mave be pMllY pr•par•d In
te of the companvs affalrs as at 31 October 2023;
fth th• Unltad K5nrn G•n•rnl Att•pt•d Aeeaurtd
. been pr•parnd In •¢cordan
wlth the re91¢ d the Companle5 Act 2(¥J6.
B•th for oplnlofi
We cthyurted our •udlt In •ccorda
•ppIKable law. Our r•sponslbllltJes
resp14115tS for the of the
accfxthnce th• •thlcal r•qul
In¢kKllni th• FRCS Ethlc•l Standard
twfth thes¢ roqulrem•nts. We bol
to wovldo • basls for ow oplnlon.
wlth InterMtIDn•l Stsndard on A1111 (LIK) I1 IUK)) Ind
nder thoje standlrds aré fvrther d•J¢rlbed In the Audltorfs
rKl•l stat•ments sectkn of our reporL We are Indepethlent
that are relw•nt to audlt of the fln•ncl•l st•témert lrt the UK
nd w• hav• fuffill•d ow other ethkal r•sponslbllltl•s In •¢dInC•
t th¢ audlt evldence we have cthaln•d ts sufficlent •nd approwlate
We h•ve thlr¥ to report In
rnport to where:
of the followlr¥ m•tt¢rJ In reknn to whlth the ISA51UK) requ5re us to
- Th• dir•¢tors' Use of the soln8 CO
Iiot approprl•te' or
rn b•sls ol In the prepafatlon of the finonthl statements ts
the flnanthl st¥t•ménts any identifled rnatefial uncertalntles thèt m
p•rfs abllty ro contknue to adopt the concern b$ of
e months fr
LT. (Frfd Uml Ymr •nd•d 31 Octob•r 2023 In coru¢tKn wlth ¢)ur au&rt of the In dolry so. consldef whether t sutements Qf our knowledge obtal lthntlfy sh materi•l Iii¢Ons•rt. wheth¢r there is a materl•l mlssts oltr Information. If. based on the mlsstatement of thls other 5nforniat nanc• statementy ow re5wNiblllty Is to read the other Infornwtl¢ d in the audlt ly otheThvise appears to be Mat•rIal nstated. Il• or appar•nt m•terfal m¢sstatement% w• rewthd to d•t•rnikn• nt In the fina141 sl•tements or a mateflal misSt•temert of the k we have perfOrn we conclude that there ts a moterl•l we are reouired to reprrt that fxL We have nothlng to report In thls In our op1n1¢, ba Oh th• work u •rtak•D In the course of the audltr. - The Inforniatlon BI In the dl prepar•d15 cor&lstent wlth the fl . The dlr•ctots' rèport b••n pi ors. rerAyt fty the fiNnclal yr for kh the fflThana•l statements ¥re f•1 statements; and r•d In a¢ordanc• wlth appllcabh Iwl requlfennt& Inthe lht Of and of th• audlL h•v• not QntIfIed rstandMi8 of the c(MMpany and Its envknnment obtalned In th• lsstatements In the dlrectors, report. We h•%% thI to rep)rt In respe Jir• to report to you If, In our of thè fOlry mitt•rs In relatlon to whth th• COMnIeS Act . Athquth •ccountln8 records not been recelved by us: or - The company fln•ncl•l statem•nts . Certaln dIO$ur•S of dlr•rto - W• not f•G¢h%d all th¢ In not be¢n kept ty the ojmpary. of returns adequ•te for ow •udlt h•v• r• not In a8r•efirt wlth the xcountrry recwds aThl fettirns: or ¢lon •nd explan•tkTh requltE lor our audlL As •xplalned morn In tho d prep•rakn of the finKKknI state Such ifitsrnal Cmtrol •5 the dlrecto statenwts that are free froffi m•t¢r respon511ttks xatemenL Ihe dtrectofs Jre responslb ts the aTrJ for bel satlsfied th they elvo 4 tn fid fair view, and lor dtterrnlne Is necessary to enable the Pfeparatlon of flmnc I m1$5tatemenL wr due to fraud or ern)r. In pr¢wfkn8 the firwndal st•temen contlnue a5 a 80ing concern, dl Concern bas15 d accountln8 uftl•ss operatM. or h•¥e fealistic altor the dlrectors are r@s)nSIble for xses the mPanS •bility to & as appllcable. niatters rekted to going coKern usln8 tlw 8oln8 dlr•rto eSth•r intend to liquldats the company ar to cease ve It to do so.