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￿ appIl￿ble 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 con￿rn 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 Un￿rtaIntieS 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 COn￿M 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, c￿nsIder 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 aC￿UntIng 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 ne￿SSary 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 COn￿M, disdosing, as applicable, matters related to going cOn(￿M and using the going {x)n￿rn 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 instan￿S 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 PrO￿dureS 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 prO￿dureS 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 prO￿dureS 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 COn￿M basis of accounting and, based on the
audit evidence obtained, whether a material Un￿rtainlY 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 signif￿an1 audit r￿dIng$. induth"n9 any significant defi¢ienaes in intemal control that we Klèntify
during our audit.
Th• purp05e of our audit work and to whom we our Tr¥ponsibiliti•s
This report is made solely to th8 comparhvs rnernter5, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might slate to the companls members those
rnatters we are required to state to them in an audilorfs re[￿ and lor no other purpose. To the fullest extent permilted
by law, we do not accept or assume resFonsibility lo anyone other than the oirnpany the compan￿$ 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
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