INDEPENDENT AUDITOR'S REPORT to the Members of The Confederation of Community Groups of Newry & Dlstrict (A company Ilmltod by guarante8, not havlng a share ¢apltal} Report on the audlt of tha flnanclal statements Oplnlon We have audited the charity finanGlal Statements of Th8 Confed8ration of Community Groups of Nawry & District Clh6 charlty'j for the financial year end8d 31 March 2023 which comprise the Statemenl of Financlal Activities (incorporating an Income and Exp8nditure Account), the Balance Sheet. the Statement of Cash Flows and not6S to the flnancial statements, including the summary of slgnlficant accountlng policies sel out in note 2. The fin8ncial reporting fram8work that has been applled In thelr preparation Is applicable law and United Kingdom Accounting Standards, includlng FRS 102 "Th8 Financial R8POrting Standard applicable in Ihe UK and Republic of Ireland and Accounting and Reportlng by Charitl8s.' St81emenl of Recommended Practice applic8ble to ch8rities pr8P8ring th&lr accounts in accordance with FRS 102. In our opinion, when reportlng in accordance with a fair presentation framework the flnancial statements: give a true and falr view of the slate of the Fharity's aff81rs as at 31 March 2023 and of Ils surplus for the financial year then ended. have been properfy prepared in accordance with United Klngdom Gener811y Accepted Accounting Practice-, and have been prepared in accordance wlth the requirements of the Companies Act 2006 and th6 Charllles Act {Northern Ireland) 2008. Basis for opinion We conducted our audit in accordanc8 Wlth International Standards on Auditing (UK} (ISAS (UK)) and appllcable law. Our re8ponsSbilitles under those standards are further described in the Auditovs responsibilities for tha audlt Df the financial statements section of our report. W8 are ind8P8ndent of the charily In accordance with ethical requirements that are relevant to our audit of the tinanei81 statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethlcal responslbilities in accordanc8 with thes8 r8quirem6nts. We belleve that the audit eviden wa hav8 obtained Is sufficient and appropriat8 to provlde a basls for our oplnion. Conclusions relaling to golng concorn In auditlng the finandal statements, we have concluded that the trustees, use of the golng concern basis of accounting In the preparation of the financial slatemenls is appropriate. Based on the work we have performed, we have not Identified any materfal uncertalntie8 relaling lo events or conditlons that, lJldividu811y or collectively, may cast slgnificant doubl on tho charity's ability to continue as a golng concern for a period,:Df at least Iw61v8 months from the dats when the financial stslements are authorlsed for issue. Our ra8ponsibllities and the respon8ibillties of th8 trustees with respect to golng concem are described in th8 relevant sections of this report. other Informatlon The other information comprises the informatlon included in the annugl report other than the financial statements and our Auditorfs R8POrt thereon, The trustogs are responsible for the other Information contained within the annual report. Our opinion on the finanGial statements does not cover the other information and, except to the extent otherwlse explicitly stated in our report, we do not express any form of assuran conclusion thereon. Our responslbllity Is to read the other Infomiatlon and. In doing so, consider whether lh8 Other information 18 materially inconslstent with Ihe financial statements or our knowledge obtained In the course of the audlt, or otherwlse appears to be mal8rially misstated. If we identify such material inconslstencles or apparent material misstatements, we are required to determine whether thls give8 rlse lo a material mlsstatement In the financial statements themselves. If, based on the work we have perfomied, we conclude that there Is a material mlsstalem8nl of this other Informatlon, we are requlred to report that fact. W6 have nothing lo report in this regard. Matters on whlch we ar8 rèquired to réport by exceptlon We have nothing to report In respect of the followlng matters where the Companles Act 2006 requlres us to repart to you if, In our opinion., adequate accounting records h8ve not bean kept., or th8 financlal statements are not In agreement with the accountlng record8 and returns., or certain dlsclosures of trustees, remuneratlon speclfied by law ere not made. or the trustees were not entitled to prepare th8 financial 8tatem8nts in accordance wlth the small companies regime and take advantage of the small companies, exemption in preparfng the Tru8te88' Annual Report.
INDEPENDENT AUDITOR'S REPORT to the Members of The Confederation of Community Groups of Newry & District (A company Ilmlted by guarantee, not havlng a shar8 capltal) Responslbilities of trustees for the financial statements As explained more fully in the Statement of Trustees, Responsibilltles set out on pag8 8, the trustees are responslble for the preparation of the financial slalements and for belng satisfied that th8y give a true and fair view, and for such Internal controls 88 they determine is necessary to en8ble the preparation of flnancial statements thal are free from material misstatement, whether due to fraud or error. In preparing the finan¢ial Statements, the trustees are responsible for assessing the charity's abllity lo continue as a going concem, disclosing, a8 applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to Ilquidate the charity or to cease operations, or has no realistic alt6rnative but to do so. Auditorf8 responslbllities for the audit of the financlal statements We have been appolnted as audltors under section 65 of the Charities Act (Northern Ireland} 2008 8nd report in accordance with the Act and relevant ragulations made or having effect thereunder. Our objectives are lo obtain reason8bl8 assuran¢8 about whether the financial statements as a who18 are free from material misstatement, whether due to fraud or 6rror. and to Issue an Auditor's Report Ihal includes our opinion. Reasonable assurance Is a high level of 8S8urance, but is not a guarantee that an audit conduct6d In accordance with ISAS (UK) will always detect a materi81 misstatement when It exists. Misstatements can arise from fraud or error and are consldered mat8rlal if. individually or in the aggregate, they could reasonably be expected to influence the economic decislons of users taken on the basls of these financlal st8tem8nts. Our approach to identifying and ass8ssing the risks of material mlsstatement in respect of irregularilles, Including fraud and non compliance with law8 and regulatlons, was as follows.. The engagement partner ensured that th8 engagement team collectively had the appropriate competence, capabiliti6s and skills to identify or recognise non compllance with applicable laws and regulations,. and We identif18d laws and regulations applicable to the company through discusslons with directors andlor senior managemont and from our commercial knowledge and experience of th8 sector, We focussed on speciflc laws and regulations which we consldered may h8v6 a direct materlal effect on the financial statements or the operations of th8 company, inoluding Companles Act 2006, taxation leglslation, data protectlon, antl- bribery. employment, environmental and health & safety legislation: We assessed the extent of complianc8 Wlth the laws and regulations identified above Ihrough making enqulries of management and inspecting legal correspondence. and Identifiad laws and regulations were communicaled within the audit team regularly and the team remained alert to instance of non compliance throughout the adult. W6 assessed the susceptibility of the company's financlal statements to materlal misstatem8nt, including obtaining an understanding of how fraud mlght occur by: Making enquiries of management as lo where they considered Iher8 was susceptibility to fraud, thelr knowledge of actual, suspected and alleged fraud and Considerlng the Internal controls in place to mitigate risks of fraud and non compllance wilh laws and regulations. In response to the risk of Irregularities and non compliance with laws and regulations, wa designed procadures which Included but were nol limited to.. agreeing financial slatemenls disclosures lo underlylng supporting documentation., reading the minutes of m8elings of th08e charged with governance., enquiring of management as to aclual and potential litigation and claims- and reviewing correspondence with HMRC and the charity, legal advisors. Owing lo the inherent limitations of an audit. there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordanco with auditing standards, In addition. as with any audit, there remains a higher risk of non detection of irregularities, as they may involve collusion, forgery, intemalional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot ba exp8Gted lo detect non- compliance w6th all laws and regulations. 10
INDEPENDENT AUDITOR'S REPORT to the Members of The Confederation of Community Groups of Newry & District IA company Ilmlted by guorante&, not havlng a share capltall The purposo of our audit work and to whom wè owe our responslbllities This report is made solely to th6 charity's members, es a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit WO 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 pemltled by law. we do not accept or assume responsibility to anyone other Ihon the charity and the charity's members as a body, for our audit work. for this report, or for the opinlons w6 have formed. Brendan Malone (Senior Statutory Audltor) for and on behalf of MALONE ACCOUNTING Chartered Accountants and Registered Audllors 12 Causeway Road Newcastle County Down BT33 ODL Northem Iraland . 26 October 2023 11