Draft Financial Ststsments at 27 March 2023 at 15:56:26
LAKELAND COMMUNITY CARE LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF LAKELAND COMMUNITY CARE LIMITED
Opinion
We have audited the financial Statements of Lakeland Community Care Limited (the 'charily') for the year ended 30
November 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows
and notes to the financial slalements, including significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, induding
Financial Reporting Standard 102 The Financial R8POrting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial slatements=
give a true and fair view of the state of the charitable company's affairs as at 30 November 2022 and of its
.incoming resources and application of resources, induding its income and expenditure, for the year then
ended;
have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
and
have been prepared in ac¢ordance with the requirements of the Companies Act 2006.
Basis for oplnlon
We conducted our audit 'rn accordance with Intemational Slandards on Auditing (UK) {ISAs (UK)) and applicable
law. Our. responsibilities under those slandards are further described,in.the Auditoffs 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 staternenls in the UK, including the FRC'S Ethical
standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit eviden¢8 we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusion5 relatlng to going ¢oncern
In auditing Ihe financial statements, we have concluded that the trustees, use of the going ¢oncern basis of
accounting in the preparation of the financial statements is appropriate.
.Based on the.work we have performed, we have not identified.4ny material uncertainties relating to events or.
conditions that, individually or colle¢tively, may &3st slgnifiOant'd(iubt on the Charity's ability to Continue as a going
con¢em for a period of at least bNelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trusteès with respect to going ¢oncern are de5¢ribed in the
relevant sections of this report.
Other infomiatlon
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 contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to Ihe extent
othewise explicitly stated in our report, we do not express any form of a55urance conclusion thereon. Our
responsibility is to read the olher information and, in doing so, consider whether the other information is materially
inconsistent with the financial statements or our knowledge obtained in the course of 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 this gives rise to a material misstatement in the financial statements themselves. If.
based on the work we have performed, we conclude that there is a material misstatement of this other information.
we are required lo report that fact.
We have nothing to report in this regard.
Opinion$ on other matters prèscribed by the Companles Act 2006
In our opinion. based on the work undertaken in the course of our audit..
the information given in the trustees, report for the financial year for which the financial statements are
prepared, which includes the directors, report prepared for Ihe purposes of company law, is consistent with the
finanGial statements. and
the directors. report included within the trustees. report has been prepared in accordance with applicable legal
requirements.

Draft Flnanclal Statements at 27 March 2023 at 15:66:26
LAKELAND COMMUNITY CARE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LAKELAND COMMUNITY CARE LIMITED
Matters on whlch we are requirnd to report by exception
In the light of the knt)wledge and understanding of the chariiy and its environment obtained in the course of the
audit, we have not identrfied material misstatements in the directors. report included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us to report to you rf, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been received
from branches not visiied 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 receiveJ all the information and explanations we require for our audit: or
the trustees were not entitled to piepaie the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees. report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees. rèsponsibilities, the trustees, who are also the directors of the
chatily for the purpose of company law, are resp.onsible for the preparation of the financial statements and for being
' sali4fied that they gNe a true and fair view, and for such inlema! ¢ontrol as the trustees'determine" is necessary to
enable the preparation of finan¢ial statements that are free from malerial misstatément, whether due to fraud or
error. In preparing the financial statements, the Iwstees are responsible for assessing the chariiy's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realisti¢ altemative but to do so.
Audltorfs responsibilities for the audlt of the finan¢ial Statements
Our objectives are lo obtain reasonable assuran￿ about whether the finan¢ial statements as a whole are free from
material misstatemènt, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
-*#rYdble assur3nce.is a high level ol assurance but is not a{gu?rantee.thal an atsdit.conducted in.accfjrdance
w,'Ih ISAS jUK> will always detecl a material n1isstatethefit Whèn It èxists..￿IssIatÉMenls Can arise frcim 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.
The extent to which our procedures are Gapable of detecting irregularities, including fraud, is detailed below.
Extent to which the audit was considered Capable of detecting irregularities, including fraud
The objeclives of our audit in respect of fraud, are,. to identify and assess the risks of material misststement of the
financial statemenis due to fraud,. to obtain sufficient appropriate audit evidénce regarding the assessed risks of
material misstatement due to fraud, through designing and implementing appropriate responses to those assessed
risks. and to respond appropriately to instances of fraud or suspected fraud identrfied during the audit. However, the
primary responsibilty for the prevention and detection of fraud rests with both management and those charged with
governance of the charitable company.
Based on our understanding of the chatitable company and its operating environment. we determined that the most
significant frameworks which have a direct impact on the preparation of the financial ststements are those related to
the reporting framework, (FRS 102, Ihe Charities Act (Northem Ireland) 2008, The Charities {Accounts and Reports)
Regulations (Northern Ireland) 2015, the Charity SORP and the Companies Act 2006). Additionally, we concluded
that there are significant laws and regulations in relation to the companys charitable status and activities of which
non4ompliance may have a material effect on the financial statements,
W8 assessed the SU5Q￿1bilIlY of the charitable company's financial statements to material misstatement, induding
how fraud might o¢cur. including evaluating management's incentives and opportunities to manage eamings or
influence the reported results. From the results of our assessmenl, we determined that the principal risks of fraud
relate to posting inappropriate journal entries and use of charity funds for purposes outside of restrictions imposed
by the donor. In common with all audits under ISAS {UK), we are required to perform specific procedures to respond
to the risk of management override.
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Draft Flnancial Ststements at 27 March 2023 at 15:56:26
LAKELAND COMMUNITY CARE LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LAKELAND COMMUNITY CARE LIMITED
Audit response to risks identlfled
As part of an audit in accordance with ISAS {UK} we exercise professional judgement and maintain professional
sGepticism throughout the audit. Audit procedures performed by the engagement team included:
We obtained an understanding of the c4aritable companys internal control systems in order to design audit
procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on
the effectiveness of the charitable company's inlernal control.
We obtained an understanding of how the charitable company complies with relevant laws and regulations,
including those as a result of its registration with the Charity Commisston for Northern Ireland and
charilable status with HM Revenue & Customs , by making enquiries of management and those charged
with governance.
Enquiry of management, those charged with goveman¢e and the entitys solicitors around actual and
potential liligalion and claims.
Enquiry of entty staff to identify any instsn¢es of non-compliance with laws and regulations.
Performing analytical procedures to identify any unusual or unexpected relationships that may indicate
risks of material misstat8ment due to fraud
Reviewing minutes of meetings of those charged with govemance
Reviewing financial statement disclosures and testing to supporting documentstion lo assess compliance
with applicable laws and regulations.
We tesl the c)mpleteness of income to address the risk of friaud in relation to revenue recognition.
ALidiiir!g ihe ii¢k of management override of controls, induding ti)rouqh tesliD.g jo￿"rnai. entrie.s arid oitte.r
adjustm".
ts for appropriateness, and evalLiating the business rationale of signif,'cant tranSa.￿lorFS that are
unusual or outside the normal course of business.
Auditing the risk of use of charily funds outside of restrtctions imposed by the donor by review of funding
letters of offer to identify restrictions. and review of funding claims prepared by management to ¢he¢k
compliance with restrictions.
We communicated relevant laws and regulations and potential fraud risks to all engagement team members, and
remained alert to any indi¢ations of fraud or non-compliance with laws and regulations throughout the audit. There
are inherent limitations in the audit proc.edures described above and the furthe.r ￿MoV￿.d non-compliance witblgws
and regulations is from the events and transactions reflected in the finan¢ial statements, the less likely we would
tsi drlecliilg d iiiai21 ial miSStaLeriiei li u..-
14¢(etriing one iESLiliiig frorn error, as fraud Inay involve delibefrate ￿L&ll￿al[li￿n(
intentiona! omissions, misrepresentations or the override of internal control.
A further de￿rIPtIon of our responsibilities is available on the Financial Reporting Council's website at: https.'Il
www.frc.org.uklauditorsresponsibililies. This des¢ription fomis part of our auditorfs report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Ch2Pter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the chantable company's
members those matters we are required to state to them in an auditor's report and for no other purpose. To the
fvllest extent pemiitted by law, we do not accept or assume responsibi5ity to anyone other than the charilable
company and the charitable company's members as a body. for our audit work. for this report, or for the opinions we
have formed.
John Love (Senlor Statutory Auditor
for and on behalf of Moore {Nl) LLP
Chartered Accountants
ststutory Auditor
21-23 Clarendon Street
Derry-Londonderry
BT48 7EP
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