INDEPENDENT AUDITOR'S REPORT to the Members of Community Advice Craigavon Limited IA company limiied by guar¥ntsg, not having a share PitalI Report on the audit of the financial ststernents Opinion We have audited the c()mpany finanaal statements of Community Advi Craigavon Limited I'the company'l for the financial year ended 31 March 2024 which comprise the Stslement of Finanryal Activities lincorporaling an Income and Expenditure Account), the Balan Sheet. the Statement of Cash Flows and notes to the financial statements, including the summary of significant accounting poliaes set out in note 2. The financial porting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practi appIlble to charities preparing their accounts in accordan with FRS 102. In our opinion, when reporting in ac1x)rdan with a fair presentation frameworf< the financial statements.. give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its surplus for the finanryal year then ended., have been properly prepared in accordan with United Kingdom Generally Accepted Ac£ounling Practi., and have been prepared in accordan wilh the requirements of the Companies Act 2006 the Charities Act {Northem Ireland) 2008. Basis for opinion We conducted our audit in accordan wth Intemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordan with ethical requirements that are relevant to our audrt of the financial statements in the UK, induding the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilib'es in accordance wth these requirements. We believe that the audrt evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going toncem In auditing the finanryal statemenls, we have conduded thal the trustees, use of the going conrn basis of accounting in the preparation of the finanaal statements is appropriate. Based on the work we have perfomied, we have not identified any material UnrtaIntieS relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability lo continue as a going concern for a period of al least e1ve months from the dale when the finanaal statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respeci to going COnM are described in the relevant sections of this report. Other Inforniation The other information comprises the infomation induded in the annual report other than the financial statements and our Auditor's Report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the finanaal statements does not cover the other information and, ex(*pt to the extent otherwise expliryUy stated in our report, we do not express any ft)rm of assurance condusion thereon. Our responsibility is to read the other information and, in doing so, cnsIder whether the other infomiation is materially inconsistent with the finanryal statements or our knovledge obtained in the course of the audit. or otherwise appears to be materially misslaled. If we identify such material inconsislenues or apparent material misslatements, we are required to detemine whether this gives rise to a material misstatement in the financial stslemenls themselves. If, based on the work we have performed, we condude that there is a material misstatement of this other information, we are required to report that facL We have nothing to report in this regard. Opinion on other matter prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the Urse of the audit.. the infomiation given in the Trustees. Annual Report for the finanaal year for which the financial statements are prepared is consistent with the finanaal statements,. and the Trustees, Annual Report has been prepared in a(rdan wtth applicable legal requirements.
INDEPENDENT AUDITOR'S REPORT to the Members of Community Advice Craigavon Limited IA company limiied by guar¥ntsg, not having a share PitalI Matters on which we are required to report by exception In the light of our knowledge and understanding of the company and its environment obtained in the course of the audrt, we have not idenb'fied material misstatements in the Trustees, Annual Report Vve have nothing lo report in respect of the folh)wing matters where the Charities Act (Northem Ireland) 2008 requires us lo report to you if, in our opinion". adequate accounting records have not been kept" or the financial statements are not in agreement with the aCUntIng records and relums,. or rtain disdosures of trustees. remuneration specified by law are not made,. or the trustees were not enlided lo prepare the finanual statements in accordance with the small companies regime and lake advantage of the small companies, exempts.on in preparing the Trustees, Annual Report. Responsibilities of trnstees for the financial statements As explained more fully in the Statement of Trustees, Responsibilities set out on page 7, the trustees are responsible for the preparation of the finanual statements and for being satisfied that they give a true and fair view, and for such intemal control as they detemiine is neSSary to enable the preparation of finanaal statements that are free from material misstatement, whether due lo fraud or error. In preparing the financial statements, the tTUStees are responsible for assessing the o)mpany's ability to continue as a going COnM, disdosing, as applicable, matters related to going cOn(M and using the going {x)nrn basis of accounting unless management either intends to liquidate the company or lo ase operations, or has no realistic altemative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assuran about whether the finanryal 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 assuran is a high level of assurance, but is not a guarantee that an audrt conducted in accordan with ISAS IUKI will always detect a material misslatement when rt exists. Misstalemenls 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 tsken on the basis of these finanaal ststements. Irregularities, including fraud, are instanS of non-complian with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our PrOdureS are capable of detecting irregularities, induding fraud is detailed below". Further infonnation regarding the scope of our responsibilities as auditor As part of an audit in accordan wth ISAS IUK}, we exercise professional judgement and maintain professional scepticism throughout the audit. We also." Identify and assess the risks of malenal misstatement of the finanaal slalemenls, whether due to fraud or error, design and perfomi audit prOdureS responsive to those risks, and obtain audit eviden that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misststement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional ornissions, misrepresentations, or the override of internal control. Obtain an understanding of intemal control relevant to the audit in order to design audit prOdureS that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's intemal control. Evaluate the appropriateness of accounting poliaes used and the reasonableness of accounting estimates and related disclosures made by trustees. Conclude on the appropriateness of the Irustees, use of the going COnM basis of accounting and, based on the audit evidence obtained, whether a material UnrtainlY exists related to events or conditions Ihat may cast significant doubt on the company's abilrty to continue as a going concem. If we condude that a material uncertainty exists, we are required to draw attentson in our Auditorfs Report to the related disclosures in the finanaal statements or, if such disdosures are inadequate, lo modify our opinion. Our condusions are based on the audit evidence obtsined up to the date of our Auditorfs ReporL However, future events or conditions may cause the the company to (*ase to continue as a going (x)ncem. Evaluate the overall presentation, structure and content of the financial stalements, induding the disdosures, and whether the financaal statements represent the undertying Iransadions and events in a manner that achieves fair presentation.
INDEPENDENT AUDITOR'S REPORT to the Members of Community Advice Craigavon Limited (A company IlmItsd by gu¥anl••. not a shar• pItal} We comrnunicate with those charg8d govemance regardir¥J. among crther matt8ts, Ihe planned scope and timing of the audtt and signifan1 audit rdIng$. induth"n9 any significant defi¢ienaes in intemal control that we Klèntify during our audit. Th• purp05e of our audit work and to whom we our Tr¥ponsibiliti•s This report is made solely to th8 comparhvs rnernter5, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the companls members those rnatters we are required to state to them in an audilorfs re[ and lor no other purpose. To the fullest extent permilted by law, we do not accept or assume resFonsibility lo anyone other than the oirnpany the compan$ members as body. for r audit work, for this repcrt or for the (¥Jini(x)s we have fo¥med. Rualrf Maglnn {Senl for and on behalf DALY PARK & CO Chartered Accoun 4 Camegie Street Lurgan Co. Armagh BT66 6AS NortTr*m Ireland tatutory Audit) NY Ln) and Registernd AutSIo 13 Mar¢h 2025 10