New Horizons Partnershi 45C Derrv Road Strabane Co T Limited rone. BT82 8DY FMC Accountants 34 Market Street Strabane Co. Tyrone BT82 8BH 30 May 2022 Dear Sirs, Financial statements of New Horizon5 Partnershi for tbe ear ended 31 December 2021 Limited This representation letter is provided in connection with your audit of the financial statements ol New Horizons Partnership Lid for the period eDded 31 December 2021 for the purpose of expressing an opinion as to is'hether the financial statements give a true and fair view in accordance with the relevant financial reporting framework. We confirm that. to the best of our knowledge and belief, having made such enquiries as we considered necessary for the purpose of appropriately inforn]ing ourselves, the following represenlations given to you in connection with YOUT audil of the company's financial statements in respect of the year ended 31 December 2021. RESPONSIBILITY FOR FINANCIAL STATEMENTS We acknowledge as trustees our resw)nsibility for preparing the Trustees, Report and the financial stalemenls in accordance with UK law and regulations. UK company law requires the trustees to prepare financial statements for each financial year. Under the law. we have elected to prepare the financial statements in accordance ￿7th Companies Act 2006 and FRS [02 The Financial Reporting Standard applicable in the UK and Republic of Ireland" issued by the Financial Reporting Council, and promulgated b>. the Chartered Accountants Ireland ("relevant financial reporting fram¢work")- We hai'e fulfilled our responsibilities, as sei out in the tertn5 of the audit engagement dated 3 february 2022, for the preparation of the financial staiements in accordance wilh the relevant financial reporting framework and in particular the financial statements give a true and fair view in accordance therewith. Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of the relevant financial reporting framework. All events subsequent to the date of the financial statements and for which the relevant financial reporting framework requires adjustment or disclosure have been adjusted or disclosed as appropriate. See th¢ specific section addressing events after the end of the reporting period below. The effects of uneorrected misstatements are immaterial, boih individually and in the aggregate, to the financial statemenls as a whole. The directors do not propose to adjust for these misstalements because of the immateriality of the amounts involved. INFORMATION PROVIDED W¢ have taken all steps that we ought to have taken to make ourselves aware of iiny r¢l¢vant audit infom)ation and to establish that you are aware of that inforn]alion. We confirm there is no relevant audit iiiforn)alion of wliich yoii are unaware. All the accounting records have been made available lo you for tIiL purpose of your audit and all the transactions undertaken by the directors and persons connected with a director have been properly recorded in the accounting records and reflected in the financial statements. All other relevant infornialion including additional information that you have requested from us for the purpose of the audit have been made available to you. We have provided you with unrestricted access to persons within the entity from whom you detern]ined it necessary to obtain audit evidence. All transactions have been recorded in the accounting records and are reflecled in the financial statements. We confirm that tlie cornpany's accounting records are located at 28-31 Orchard Road Industrial Estate, Strabane, Co. Tyrone. We recognise the importance of maintaining adequate accoiinting record5 for the puiyoses of compliance with tlie Conipanies Act. In particular we note the improvements you suggest in relation to the accountiiig records and will endeavour to implement the improvements outlined Irrespective of tliis, we acknowledge our responsibility for tlie design and implementation of internal control to prevent and detect fraud and error. We have disclosed to you the results of our assessment of the risk that the financial Stateinents rnay be Inaterially misstated as a result of fraud. We Iiave disclosed to you all inlonnation in relation to fraud or 5USPCCted fraud that we are aware of and that affects the entity and involves Management; Employees who have significant roles in internal control. or Othei's where tlie fraud could have a material effect on the financial statements. We have disclosed to you all information in relation to allegations of fraud, or suspected fraud, affecting the entity's financial statements communicated by employees, former employees, analysts. regulators or olhers. In relation to the above matters relating to fraud, we are not aware of any irregularities. including fraud, involving management or employees of the Company. We are not aware of any instances of actual or possible non-compliance with laws, regulations, contracts, or agreements that might result ID the Company suffering significant penalties, Other loss or affecting, the financial stateinents. No allegations of such irregularities, including fraud, or such non-compliance have come to our notice. The financial statement5 have been prepared in accordance with the Coinpaiiies Act 2006. Except as disclosed in the financial statements, no other transactions involving directors, otricers and otl)ers requiring disclosure in the financial statements under the Companies Act 2006 have been entered into. REVENUE All of ihe revenue of the company has been recorded in the accounting records of the company and is duly accounled for. We confirm Il)at the Control over receipts is adequate to prevent any misstatement or misappropriation arising. CAPITAL EXPENDITURE We confirm that all capital expenditiire incurred during the year has been properly recorded as additions to tangible fixed assets. Expenditure in respect of repairs and renewals charged to the profil and loss account contains only expenditure of a revenue nature. ASSETS We confirm that all assets, including bank and cash. are fully disclosed in the balance sheet. The company has full title lo all assets included in the balance slieet. except as disclosed in the notes to tlie financial statements. Provisions for depreciation have been made against tangible tixed assets at bases a￿d at rates calculated to reduce the net book amount of each asset to its estiinated residual value by the end of ils probable useful lifc in the compaiiy's business. In this respect, wt are satisfied that tlie probable useful lives are appropriate. Wc are not aware of any circumstances that would indicate that the carrying value of any non-current assets is impaired. We confinn that stocks and work in progress have been correctly valued at the lower of cost and estimated selling price less costs to complete and sell. All ongoing contracts have been included in work in progress at the year end. We are not aware of any circumstances that would indicate that the carrying value of any stocks is impaired. We confirm that all of the coinpany's trade debtors at the balance sheet date have been properly recorded in the financial statements. We confirm that all trade debtors not provided for at the balance sheet date are fully recoverable. except as set out in the schedule of uncorrected misstatements. LIABILITIES Full provision has been made for all liabilities at the balance sheet date, including appropriate penalties. There are no amounts included in trade payables or accruals that are disputed, save only lo an extent that is not material. SECRETARIAL We confirn] that there has been no change in the capital structure of the company during the year. Tliere has been no cliaiige in the shareholdingy or the Board. We also confirm that all board ineetings minuted during the year have been broiight lo your attention in your capacity as auditor. The Compaiiy Secretary Is responsible for maintaining such registers and records such as are required under the Cornpanies Act 2006. GUARANTEES, CONTINGENCIES AND WARRAIYTIES We confii'm ihal tlie directors havc not personally g)uaranteed , 2022 EAMON MCCO GAN (Signed on behalf of the board of trustees) New Horizons Partncrship