KILCREGGAN HOMES INDEPENDENT AUDITORS, REPORTTO THE MEMBERS PERIOD ENDED 31 MARCH 2024 We have audited the findnLial slalemenls of Kilci'eggaii Hoines Ltd foi- the yel¢ I. elided 31 Mlc I'clI 2024 wS)icli compi'ises the Stalenienl of FiiidnLiuI Aclivilies iiicoi'poi'aliiig Ilie IiicoiMe and Expenditiii'e Accouiil, Ilie Balance Sheet and Ilie Lelaled notes. These Fiiiai)cial statenieiits have been pi'epai'ed uiidei- the accounLing policses sel out tliei'ein. Tliis I'epoi'l is Inade solely to ihe oi'ganisalion's Tn#mbei's, as a body, ID accoL'daiice with Seclioii 65(2) of the Cliw'ilies Act (Noi'lhei-n b'elaiid) 2008. Oui. audit woi'k hds been undei'lakeii so that we might state to Ilie OL'gaiiisalion's men]bS those mallei's we al'e i'equii-ed lo stkle Eo Ihern iii (in auditoi-'s i'epoi-l and foi. no oiliei. pui-pose. To the fullesc extent pei-n)ilted by law, we do iiol accepl oi. assume iespoiisibility to anyone othei. tlian Ilie Ch.lY and the chai'ity's membei's as a body, foi oui. audit woi'k, foi. this i'epoil, oi. foi. Ilie opiiiions we liave foLmed. RESPEI CTIVE RFSPoNSlL[TIEs ofi THE BOARD or DIRECTORS AND THE AUDITOR As explained mol'e fi]Ily iii the Boai'd of Dii'ecloi's Re8pon%ibililies Siatemeiit, Ilie ch-ity,5 BO.d of Dil'ectoi-s is i'esponsible foi- the pi'epaL'alion of the financial stateinent8 in accoi-daiice with applicable law aiid United Kiligdol Accouiiliiig Siandai'ds (Ui)ited l(ingdom Generally Accepted Accounling Pi'actiLe aiid the Slatenienl of Recommended Pi-aclice.. Acoouiiling and Repoi'liiig by cliai'ilie8 (Chai'ities SOIiP), aiid foi. being satisfied that Iliey give a liue and fail. view. li is our i'espoiisibility lo audit and expi'ess an opinioii on the financial slaten]eiits in accordaiice with i-elevanl legal and i'egulaloiy s.eqiiii-emeiits aiid Intei'nalional Standw'ds on Auditing (UK aiid b'elaiid). Those slaiidai'ds I'equii'e us to comply with the Auditing Pi'aotices BoSll'd's (APB'S) Ethical Slandai'ds foi- AuditOl'9. We i'epoi'l lo you oui. opinioii as io whetliei. Ilie finanLial statements give a li'ue and fair view and al'e pi'operly pi-epaLed in d¢COI'dance with applicable law. We also i'epoi'l Lo you if, in oui- opinion, Ilie IEpoiI of the Boai'd of Dii'ectoi's is Iiot coiisislenl witl) the fiiiaiicial slalemeiils, if the chai-ily has not kept pi-opei- accounting i'ecoi'ds, if we have not i'eceived all the iiifoi'mation and explaiialions we i'equiL'e foi. oui. audit, oi. if iTJf05'nialioii specified by law 1-eg-dig Boai'd of DiiectOA'S' i'emuneiation aiid li'ansaclions with the chai'ity is not disclosed. We l'ead the iEpoi't of the Boai'd of Dii'ectoi's and considei- the iJnplicalions foi. oul repoi-l if we become &W-8 of any appai'ent misslatemenls within it. SCOPE OF THE AUDIT OF THE FINANCIAL STATEMENTS An aiidil involves obtaining evidence about the amounls and disclosui-es iii the fiiiaiicial slalemeiils sufficieiil to give I'easonable dssui'ance that the fiiianLial slalemenls al'e Ii'ee fi'oin niatei'ial misstatement, wheihei. caused by fi'aud oi. olhei. ii'i'egulai'ity oi- eLI-oi'. This includes ai) assessmeiit of.. whethei accouiiling policies al'e appi'opi'iale lo Ilie cl]-]ly's Clt'cunislai)ces aiid have beeii c01151slei)Ily applied <2nd adequately disclosed; Ilie I'easonableiiess of significdnl aLcounliiig est11111< les imade by the Boai'd of Dii'ectOTg', 111d Ihe ovei-<211 pt'esentalion of Ilie finanoi(Il slalemeiils. Iii additioii, we l'ead all finaiicial aiid non-finaiicial infoi'n)aiion in the financial slalemeiils to idenlily iiialei'ial iiicoi)sisleiicies with the audited finaiicial stalerneiils. If we become aware of any dppdl'ent tnalerial misslaleineiits oi- iiicon8islencies we coiisidei- the implicatioiis foi. oui- i'epoi'l.
KILCREGGAN HOMES INDEPENDENT AUDITORS, REPORT TO THE MEMBERS (continued) PERIOD ENDED 31 MARCH 2024 OPINION In oui- opiiiion the finaiicial stalements.. give a Ii'ue aiid fail- view, iii accoi'daiice with UIC Geiiei'ally Accepled Accouiiting Pi'aclice aiid Ilie Sialenienl of Recoiiiiiieiided PL'aclice'. Accouiiting aiid Repoi'liiig by ch1( l'ilies (CliaL'ilies SORP), of the state of the chdi'ily, s aifaii's at 31 mai.ch 2024 ai)d of Ilie sui'pliis ot the chai'ily foi. Ilie period Ilieii elided. have been pi'operly piep'ed in accoi'dance with the i'eqLllI'emenls of tlie ch.111¢S Act (Noi-thei-ii 'eland) 2008. and the infoi-malion given in the Repoi't of Ilie Board of Dii'ectoi's is coiisisteiil witli the financial stalemeiils. MAYfEI RS ON WHICH WE ARE REQUIREI D TO REPORT BY EI XCEPTION We have iiolliiiig to repoi't in i-especl of the following matters whei'e Il)e Chai'ilies Act (Noi'thei'n ITelaiid) 2008 1-equii.es us to i-epoi-t to you if, iii oui. opinion.. a salisfactoi'y system of conli'ol ovei. Ii'ansaclioi)s has not been maintained,. 01- the coinpaiiy has not kept piopei. accounting I'ecoi'ds; oi. the financial statements &ie not iii agi-eement with ihe books of account. oi. wtt have nol i'eceived all the iiifoi'niation and explaiidlions we need foi. oui. audit. The Mouiil 2 Woodslock Link Belfast BT6 8DD Michael P Tonei. FCA (Senioi. Slaliitoi'y AuditOL') Tonei. McDowell Chai'lei'ed Accouiilants Regislei'ed Audiloi.