Camphill Community Mourne Grange
Company Limited by Guarantee
Independent Auditor's Report to the Members of Camphill Community Mourne
Grange
Year ended 31 March 2024
Oplnlon
We have audited the financial statements of Camphill Community Mourne Grange (the 'charty') for the
year ended 31 March 2024 which comprise the statement of financial activities (including income and
expenditure account), ststement of financial position, statement of cash flows and the related notes,
including a summary of significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS
102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting practi￿).
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then
ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice.,
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and the provisions available for small
entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
In common with marby Other businesses of this size and nature we, as auditors, assist with the
preparation of the financial statements.
Concluslons relatlng to golng concern
In auditing the financial ststements, we have concluded that the trustees, use of the going con￿rn basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collecb'vely, may cast significant doubt on the charity's ability to
continue as a going concern for a period of at least hvelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.
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Camphill Community Mourne Grange
Company Limited by Guarantee
Independent Auditor's Report to the Members of Camphill Community Mourne
Grange (continued)
Year anded 31 March 2024
Other informatlon
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information. Our
opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If
we identify such material inconsistencies or apparent material misstatements, we are required to
determine whether there is a material misstatement in the financial statements or a material
misstatement of the other information. If, based on the work we have performed, we conclude that there
is a material misstatement of this other information. we are required to report that fact.
We have nothing to report in this regard.
Oplnions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the trustees. report for the financial year for which the financial statements
are prepared is consistent with the financial statements., and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matter6 on whlch we aro requlred to report by exception
In the light ofthe knowledge and understanding of the charity and its environment obtained in the course
of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requlres us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us,. or
the financial statements are not In agreement with the accounting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.
15

Camphill Community Mourne Grange
Company Limited by Guarantee
Indep8nd8nt Auditor's Report to the Members of Camphill Community Mourne
Grange (continuedl
Year endad 31 March 2024
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, the trustees (who are also the
directors forthe purposes ofcompany law) are responsible for the preparation ofthe financial statements
and for being sat15fied that they give a true and fair view, and for such internal control as the trustees
determine is necessary to enable the preparation of financial ststements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
conts'nue as a going concern, disclosing, as applicable, matters related to going concern and using the
going Con￿rn basis of accounting unless the trustees either intend to liquidate the charity or to Gease
operations, or have no realistic alternative but to do so.
Audltor's responslblllties for the audlt of the flnanclal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assuran￿, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are InStan￿S of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below:
We discussed laws and regulations and Fraud risks with the directors during out audrt planning
procedures. The company must comply with the Companies Act 2006 and prepare financial
statements and give a true and fair view in accordance with the Act and supplementary regulations. It
must also ensure that relevant licences are renewed. The directors consider that fraud is most likely
to involve the misappropriation of cash and controls have been implemented around the minimisation
of cash handling, recording and security of cash.
Our engagement team collectively had appropriate experience of applicable laws and regulations and
competence to recognise non-compliance. Audit procedures were planned and performed to assess
the management of cash and we used a checklist in evaluating the presentation, structure, and content
of the financial statements. We consider that our audit has a reasonable chance of detecting material
noncompliance with laws and regulations. We remain mindful that fraud, by its very nature, may be
difficult to detect and that cash may be misappropriated before it is entered into the accounting records
of the company. We tested controls in place for cash income and undertook analytical procedures to
identify trends that might indicate misappropriation of income. We consider that our audit has a
reasonable chance of detecting a material fraud in this area.
16

Camphill Community Mourne Grange
Company Limited by Guarantse
Independent Auditor's Raport to the Members of Camphill Community Mourne
Grange (continued)
Year ended 31 March 2024
A further description of our responsibilities for the audit of the financial ststements is located on the
Financial Reporting Council's website at ￿.frC.0rg.UkIaudlt0rsreSponslb1lltLes. This description forms
part of our auditor's report.
Use of our report
This report is made solely to the charty's members, as a body, in accordance with Chapter 3 of Part 18
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's
members those matters we are required to state to them in an auditorfs report and for no other purpose.
To the fullest extent permitted by law, we do not aC￿pt or assume responsibility to anyone other than
the charity and the charity's members as a body, for our audit work, for this report, or for the opinions
we have formed.
Paul Leathem (Senior Statutory Auditor)
For and on behalf of
Muir & Addy
Chartered Accountants & statutory auditor
Muir Building
427 Holywood Road
Belfast
8T4 2LT
2 November 2024
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