KILCREGGAN HOMES INDEPENDENT AUDITORS, REPORT TO THE MEMBERS PERIOD ENDED 31 MARCH 2023 We have audited the financial stateinents of Kilci'eggan Homes Ltd for the year ended 31 Mai'ch 2023 which coinprises tlie Statement of Financial Activities incorporating the Income and Expenditui'e Account, the Balance Sheet and the related notes. These fii)ancial statements have been prepai-ed undei. the accounting policies set out thei'eiii. Tliis I'eport is Inade solely to the oi'ganisation's membei's, as a body, in accoi-dance with Section 65{2) of the Charities Acl (Noi'thei'n Ireland) 2008. oiii. audit work lias been undeitaken so that we might state to the organisation's meinbers those Inattei's we al'e i'equii'ed to state to them in an auditot S repoit and for no other purpose. To the fullest exteiit pei'mitted by law, we do not accept or assuine i-esponsibility to aiiyone otlier than the chai'ity and the chai'ity's meinbei's as a body, foi. oui. audit work, foi. this I'epoit, or for the opinions we have forimed. RESPECTIVE RESPONSIBILITIES OF THE BOARD OF DIRECTORS AND THE AUDITOR As explained mol-e fiilly in the Board of Dii'ectoi-s Responsibilities Statement, the charity's Boai'd of Directoi's is responsible for the prepai'ation of the finaiicial statements in accordance with applicable law and United Kiiigdom Accoiintiiig Standai'ds (United Kingdoin Generally Accepted Accounting Practice and the Stateinent of Recommended Practice.. Accounting and Reporting by chai'ities (Cliai'ities SORP), and foi. being satisfied that they give a true and fail. view. It is our responsibility to audit and express an opinioii on the financial statemei)ts in accoi'dance with relevant legal and regulatory requirements and Intei'natioiial Standai'ds on Auditing (UK and Ireland). Those standai'ds i'equii'e us to comply witli tlie Auditing Pi'actices Boai'd's (APB'S) Ethical Staiidai'ds foi. Aiiditors. We repoit to you our opinion as to whether the financial statements give a true and fair view and are properly pi'epared in accoi'dance witli applicable law. We also I'epoil to you if, in our opinion, the report of the Board of Directors is not consisteiit with the financial statements, if the charity lias iiot kept pi'oper accounting records, if we have not I'eceived all the iiifomiation and explanations we require for oui. audit, or if infomiation specified by law I'egai'ding Boai-d of DirectoiB' reinuneration and ti'ansactions with the chai'ity is not disclosed. We l'ead the i'epoit of the Boai'd of Dii'ectors and consider the implicatioi)s foi. our report if we becoine aware of any apparent misstatements within it. SCOPC OF THE AUDIT OF THE FINANCIAL STATEMENTS An aiidit involves obtaining evidence about the amounts and disclosiires in the financial statements sufficient to give i'easoiiable assiirance that the financial stateinents are free fi'oin matei'ial misstatemeiit, whethei. caused by fraLid or other ii-l'egLilarity or eri'or. This includes an assessment of: whether accouiiting policies are appropriate to the cliarity's cii'cumstances aiid have been consistently applied aiid adequately disclosed; tlie reasonableness of sigiiificant accouiiting estimates made by the Boai'd of Dii'ectors. and the ovei'all presentation of the financial statemeiits. Iii addition, we read all finaiicial and non-financial infoi'ination in the financial stateinents to identify material inconsistencies with the audited financial statements. If we become aware of aiiy apparent material Inisstatements or inconsistencies we consider the implicalions for our i'epoi't.
KILCREGGAN HOMES INDEPENDENT AUDITORS, REPORT TO THE MEMBERS {continued) PERIOD ENDED 31 MARCH 2023 OPINION In oui. opinion the financial statements.. give a true aiid fail. view, in accordance with UK Genei'ally Accepted Accounliiig Pi'actice and tl)e Stateinent of Recommeiided Practice.. Accounting and Repoi'ting by chai'ities (Charities SORP), of the state of the charity's affails at 31 Mai'ch 2023 and of the sui'plus of the charity for the pei'iod then ended; have been properly pi'epared in accordanoe with the requireinents of the Charities Act (Northerii Ireland) 2008. and the information given in tl)e Report of the Board of Directors is consistent with the finai)cial stateineiits. MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION We have nothing to itpoit in I'espect of the following matters where the Chai-ities Aet (Nortliei'n li'eland) 2008 requires us to repoit to you if, in our opinion: a salisfactoiy system of control ovei. ti'ansactions has Iiot beeii maintained. or the company lias not kept proper accounting records. oi. the financial stateinents are not in agreement with the books of account. or we have not received all the inforn]ation and explanations we need for oui. audit. The Mount 2 Woodstock Link Belfast BT6 8DD Michael P Toner FCA (Senior Statutoiy Auditor) Tonei. McDowell Chartered Accountants & Registered Auditor