**INDEPENDENT** ## **THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE** ## **REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)** ## **YEAR ENDED 31 AUGUST 2022** ## **Opinion** We have audited the financial statements of The Scout Foundation (NI), which comprise the Statement of financial activities, the Statement of financial position, the Statement of cash flows and the related notes for the financial year ended 31 August 2022. The financial reporting framework that has been applied in the preparation of the financial statements is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting - give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice of the state of the charit 2022 and of its incoming resources and application of resources for the year then ended; and - have been properly prepared in accordance with the requirements of the Companies Act 2006. ## **Basis for opinion** esponsibilities of the auditor for the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, namely 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 us to report to you where: - going concern basis of accounting in the preparation of the financial statements - is not appropriate; or - the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the ability to continue to adopt the going concern basis of accounting for a period of at least 12 months from the date when the financial statements are authorized for issue. 8 **INDEPENDENT** ## **THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE** ## **REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)** ## **YEAR ENDED 31 AUGUST 2022** ## **Other information** Other information comprises information included in the annual report, other than the financial statements and ing the . The directors 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 in the financial statements, 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. ## **Opinions 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 for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the has been prepared in accordance with applicable legal requirements. 9 **INDEPENDENT REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)** ## **THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE** ## **YEAR ENDED 31 AUGUST 2022** ## **Matters on which we are required to report by exception** In light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified any material misstatements in the Directors' Annual 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 - we have not received all the information and explanations we require for our audit; or - he requirement - to prepare a strategic report or in preparing the directors report. ## **Responsibilities of management and those charged with governance for the financial statements** ibilities statement, management is responsible for the preparation of the financial statements which give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice, including FRS 102 and for such internal control as directors determine necessary to enable the preparation of financial statements are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the financial reporting process. 10 ## **THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE** ## **INDEPENDENT REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)** ## **YEAR ENDED 31 AUGUST 2022** ## **Responsibilities of the auditor for the audit of the financial statements** The objectives of an auditor are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or e includes our opinion. Reasonable assurance is a high level of assurance, 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. As part of an audit in accordance with ISAs (UK), the auditor will exercise professional judgment and maintain professional scepticism throughout the audit. They will also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for their opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. - based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability to continue as a going concern. If they conclude that a material uncertainty exists, they are required to d the related disclosures in the financial statements or, if such disclosures are inadequate, to modify their report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a matter that achieves a true and fair view. The auditor communicates with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that may be identified during the audit. 11 ## **THE SCOUT FOUNDATION (NI) COMPANY LIMITED BY GUARANTEE** ## **REPORT TO THE MEMBERS OF THE SCOUT FOUNDATION (NI)** ## **YEAR ENDED 31 AUGUST 2022** ## **The purpose of our audit work and to whom we owe our responsibilities** This report is made solely to the 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 members those permitted by law, we do not accept or assume responsibility to anyone other than the charity and the members as a body, for our audit work, for this report, or for the opinions we have formed. Tracey Sullivan FCA, (Senior statutory auditor) For and on behalf of Grant Thornton Chartered Accountants & Statutory Auditors Dublin **Date:** 23 March 2023 12