Lou hNea h Rescue Limited Inde endent Auditors. Re To the Members of Lou hNea h Res¢ue Llmlted Oplnlon We have audited the financial statements of Lough Neagh Rescue Limited (the 'charitable company'l for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial Statements, including a summary of Significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accountin8 Standards {United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements- 8ive a true and fair view of the state of the charity's affairs a5 at 31 March 2023 and of its incoming resources and application of resources. including its income and expenditure. for the period then ended: have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice: and - have been prepared in accordance with the fequirements of the Companies Act 21x16. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) 11SAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements settion of our report. We are independent of the company tn 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 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. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require U5 to report to you where.. the trustees use of the going concern basis of accountin8 in the preparation of the financial statements is not appropriate- or the trustees has not disclosed in the financial statements any identified material uncertainties that may cast Si8nificant doubt about the companws ability to continue to adopt the goln8 concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. Other information The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditorfs report thereon. 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 fomi of assurance conclusion thereon. Lou hNea h Rescue Llmited Inde endent Auditors, Re To the Members of Lou contlnued h Rescue Limlted Nea Other information 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 incon5iStencies 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 Art 2006 In our opinion, based on the work undertaken in the course of our audit: - the information given in the director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the director's report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the company 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 where the Companies Act 2006 requires 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 director's remuneration specified by law are not made: or - we have not received all the informat•on and explanations we require for our audit. Responsibilities of trustees As explained more fully in the trustees responsibilities statement, the trustees is responsible for the preparation of the financial statements and for being satisfied 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 statements 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 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 intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so. Lou hNea hRe e LSmlted Inde endent Auditors, Re ort To the Members of Lou hNea continued h ReKue Limited Audltor's responslbllltles lor the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the flnancial statements as a whole are free from material misstatement. whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detert 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 basi5 of these financial statements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: http://www.froorg.uVauditorsresponsibilities. This description forms part of our auditorf5 reporL The purpose of our audit work and to whom we owe our responsibilitles This report is made solely to the charity's members. as a body. in accordance with Chapter 3 of Part 16 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 him in an auditor's report and for no other purpose. To the fullest extent permitted by law. we do not accept 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. Sean G. Cavanagh (Statutory Auditor) for and on behalf of SCC Chartered Accountsnts 9 January 2024 17 College Street Armagh Co. Arma8h Northern Ireland BT6198T