INDEPENDENT AUDITOR'S REPORT to the Members of The Confederation of Communlty Groups of Newry & District IA company Ilmlltsd by guarantee, not havlng a ¥haro caplt81) Report on the audlt of the financlal statements Oplnlon W6 have audited the charlty flnanclal statements of Th8 Confederation of Communlly Groups of Ngwry & Dlslrfct {Iho charlty,) for th8 flnanclal year ended 31 March 2024 which comprlse the Statement of Flnanclal AcUvitiés {Incorporatlng an Income and Expenditure Account), the Balance Sheet, the Statemenl of Cash Flows and note8 to the financlal statements, Sncluding Ihe summary of signlficant accountlng pollcles set out In note 2. The financial report5ng framewo that has been applied In their preparatlon18 appllcabl8 law and Uniled Kingdom Accountlng Slandard8, including FRS 102 'The Financlal Reportlng Standard applicable in the UK and Republlc of Ireland" and Accounting and Reporting by Chadtles.. Statement of Recommended Practlce appllcable to charltl8s preparing their accounts in accordance wlth FRS 102. In our opinion, when reportlng in accordance with a falr presentation framework the financlal statements.. givg a true and fair vlew of the stste of the charity's affalrs as at 31 March 2024 and of Its deficit for the financial year then ended; hav6 been properfy prepared In accordance with Unlted Kingdom Generally Acceptod Accounilng Pra¢tice-, and have been prepared in accordance with the requirements ofthe Companles Act 2006 and tho Charttios Act (Northem Ireland) 2008. Basls for oplnlon We conducted our audlt In accordance wlth Intematlollal Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilitres undor those standariss are fvrthar descrlbed in the Auditols responsibilltles for the audit of the flnancl81 statements sectlon of our report. W8 are Independent of the charity In accordance with ethlcal requirements that are relevant to our aLKlit of the financial stat8mfjnts In the UK, includlng the FRC'S Ethlcal Standard. and we have fulfllled our other ethical f8sponsibillties in accordanco wlth th886 requlrèment8. We b81i8ve that the audit evlden¢8 we have obtalned is sufficient and appropriate lo provide a basis for our opinlon. Concluylons r¢latlng to golng concern In auditing the financial statem8nts, we have con¢lud8d that the tnjstees. use of the going concem basis of accountlng In the preparation ol the financlal statements is approprlata. Baséd on the workwe have perfomied, we have not identlfied any material uncertalnties relatlng lo events or conditlons that. indlvldually or collectively, may cast slgnifi¢ant doubt on the charity's ablllty to continue as a golng con¢&m for a period of at least iwelve months from the date when the ffinanci818tst&ments are authorised ft)r Issue. Our responslbllltles and tho re8ponslblllties of the trustges wlth respect to golng concem are do8cribed In the ralevant sectlons of thi5 report. Other Informatlon Th8 other Infomation ¢ompdges tho infonnation Includèd In the annual report other than the financlal statements and our Auditols Report thereon. The trustees are responslble for the other Informallon contalned wlthln tho annual report. Our oplnion on th8 flnanclal ststements does not cov8r the other Infomallon and, excepl to tho extant otherwlse 8xpll¢ltly 8t8ted In our report, we do not gxpress any fonn of as8urance concluslon thereorb. Our responsibillty Is to read the other Infomiation and, doing so. conslder whether the other Informoilon Is materially Inconsistent with the financlal statements or our knowledge obtalned in the cours& of the audit, or otheIs8 appears to be mat8dally mlsstsled. Ifwe identify such material Inconslstencies or apparent materlal mlsststements, we aro required to detennlne whether this glves rise to a malerial misstatement in the financlal statements themselves. If, basèd on the work we hav8 performed, we conclud8 that th8re Is a material mlsstal8ment of thls other Informatlon. we ar8 required tr) report that fact. We have nothing to report in Ihis regard. Oplnlon on other matter pres¢ribod by the Companles Act 2008 In our opinlon, based on the work undertaken In the cour80 of the audlt.. the Informatlon glvtsn In tho Trustees, Annual Report for the flnancl81 year for whlch the flnancial statements are prepared Is conslsient wlth the financlal 8tat6ments', and the Trustees, Annual Raport has bgen prepared in accordance wlth appllrAble legal requlrements.
INDEPENDENT AUDITOR'S REPORT to the Members of The Confederation of Community Groups of Newry & Distrlct IA company Ilmlttrd by guarantee, not havlng a 8h4r# oapito11 Matters on whl¢h we ar6 roqulred to report by exceptlon In the Ilght of our knowledg9 and underslandlng of tho charity and Its envlronmenl obtalned In the course of the audlt, we have not identified material misstat&menl$ In the Truslees, Annual Report, We have nothlng to report In r88p8cI,of the followlng matters whero the Companles Act 2006 r8quires us to report to you If, in our oplnlon., adequate accounting records have not been kept,. or the financial statements are not in agreement with the accounting records and returns; or C8rtain dlsclosure$ of trustees, r6muneraUon specified by law aro not made,. or th8 trusl&&s wère not entltlgd to prepare the financlal statements in accordance wlth the small companles regimè and take advantsge of the small companies, exemptfon In preparing the Trustees. Annual Report. Responslbllltles of truslee8 for the finanGlal statomènts As explalned morg fully In the Statement of Trustees. R6sponsibiliti88 set out on page 7, the trustees are r68pon8ible for the preparation of the financial stalements and for being satisfied that they gtV6 8 true and falr vlew, and for such Internal control as they determine Is necessary tu enable the pr8paralSon of flnancial stalements that are free from material misstatemBnt. whether dug to fraud or error. In preparing the financial statements, the trustees are rest)onslble for assossing Ihe chadty's ability to continu9 as a golng concem, dlsclosing, as appllcabl&, matters related to going concern and uslng the golng concom basls ot accounting unless managgment either Intonds to Ilquldate tha chartty or to ceas6 operatlons, or has no reallstic alternative but lo do 8Q. Audltorfs responslbllltles for the audit of the financlal statements Our oblectlv&s are lo obtain reasonable assurance about wh8ther the financlal statèments as a whole are free from material mlsstatement, whelher due to fraud or error, and to issue an Auditoffs Report that Includes our oplnion. Reasonable assurance Is g hlgh level of assurance. but Is not 8 guarantee that an audit ¢onducted In accordance wllh ISAS {UK) wlll always detecl a materlal misstatement when It exists. Mlsstatements can arlso from fraud or error and are considered materfal if, indivldually or in the aggregate, they could reasonably b6 expected to Influence the economlc declslons of users taken on the basls of these financlal statements. Irreguladti8s, Includin9 fraud, are Instances of non-compllanc8 with laws and regulatlons, We de8lgn proGedure8 In Ilne wlth our responslbllltles, outlined above, to det8Ct materfal mlsstatements in respect of Irrggularities, includlng fraud. The extent to whlch our procedures are capable of deteding Irregularitiés, Includlng fraud Is detsiled below: Further Informatlon rtgardlng the scope of our responslblllues as audltor As part of an audlt in accordance with ISAS (UK), we exerclse profgssional judgement and maintaln prof8sslon81 s¢epticlsm throughout the audit. W8 also: Idènilfy and assgss the risks of mal8rial misstatem6nl of the financial Statements. whether due to fraud or èrror. design and p8rfomi audll procedures responsivo to thos6 risks, and obtaln audlt ovldence that is sufficlent and appropriate lo provlde a basis for our opinlon. Tho risk of not detecting a matorlal misstatement resulling from fraud Is higher than for one resulting from error, as fraud may Involve collusion, forgery. Intendonal omission8, mlsrepr6sèntstions, or the overrlde of Intemal control. Qbtain an understandlng of Internal control relevant to the audit in order lo d88ign 8udit procedures that are approprfatè In tho circumstences, but not for the purpose of expressing an opinion on th8 effectlv6n6ss of the charlty's internal control, Evaluate the appropriateness of accounting pollcles used and the reasonablenes8 of accounting oslimatès and related dlsclo8ures made by trust6éS. Conclude on the 8pproprialen6ss of the trustees, uso of tho goillg concern basls of accountlng and, based on the audlt 8vldence obtained, wh6th8r a materlal uncertalnty exlsts related to events or condllions that may cast slgnlflcant doubt on the charity's ablllly to contlnue as a going concern. If w8 conclude that a material uncertainty exlsts, we are requirod to draw attenllon in ourAuditor's Report to the related disclosures in Ihe financial statements or, If such disclosuras are inadequalo, to modlfy our opinlon. Our concluslons ar6 based on the audit evidence obtain8d up to the dale of ourAudltorfs Rgport. However, firture events or conditlons may cause the charfty to cease to Gontlnu8 as a going concem. Evaluate the overall presentatlon, stru¢tur8 and content of Ihe financlal slatemgnts, Induding the dlsclosures, and whether the ffinancial statements represent fhe underlylng transactions and events In a manner that achleves falr pr8$enlation. 10
INDEPENDENT AUDITOR'S REPORT to the Members of The Confederation of Community Groups of Newry & District (A company Ilmlted by guarantse, not havlng a share Gapltal) We communicate wlth those charged wlth governance regardlng, among other matters, the planned scope and tlming of the audlt and slgnlficant audlt flndings, includlng any sSgnlflcant daficiencles in intemal control that we idonlify durlng our audit. The purpose of our audit work and to whom we owe our responslbllitles This report is made solely to the charlty's members, as a body, in accordanc6 With Chapter 3 of Part16 ofthe Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are requlred to slate to them in an auditor's report and for no other purpose, To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charlty and tha charity's membèrs as a body, for our audil work, for th1$ report, or for th6 opinions wa hava fomied. ar&ndan Malone {Sènlor Statutory Audltor) for and on bohalf of Malone Accountlng Chartered Accountsnt8 and Regi8tered Auditor8 12 Causeway Road NEWCASTLE Down BT33 ODL 17 October 2024 11