ARMAGH AND DISTRICT CITIZENS ADVICE BUREAU
Independent auditor's report to the trustees of ARMAGH AND DISTRICT CITIZENS ADVICE BUREAU
We have audited the financial statements of ARMAGH AND DISTRICT CITIZENS ADVICE BUREAU for the year ended 31 March 2018 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement, the Income and Expenditure Account and the related notes. These financial statements have been prepared under the accounting policies set out therein.
This report is made solely to the charity's trustees, as a body, in accordance with the Charities Act (Northern Ireland) 1964. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Respective responsibilities of the trustees and auditors
The trustees responsibilities for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) are set out in the Statement of Trustees' Responsibilities.
We report to you our opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the the Charities Act (Northern Ireland) 1964. We also report to you if, in our opinion, the Trustees' Annual Report is not consistent with the financial statements, if the charity has not kept proper accounting records, if the charity's financial statements are not in agreement with these accounting records or if we have not received all of the information and explanations we require for our audit.
The bureau trustee board is responsible for recommending the appointment of an auditor at the annual general meeting. The purpose of the annual audit is to examine is to examine the books and records of the bureau to ensure that the name of the bureau's interests are protected.
We read other information contained in the Annual Report, and consider whether it is consistent with the audited financial statements. This other information comprises only the Trustees' Annual Report . We consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the financial statements. Our responsibilities do not extend to any other information.
Basis of audit opinion
We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the trustees in the preparation of the financial statements, and of whether the accounting policies are appropriate to the charity's circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.
We have undertaken the audit in accordance with the requirements of APB Ethical Standards including APB Ethical Standard - Provisions Available for Small Entities, in the circumstances set out below:
In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
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ARMAGH AND DISTRICT CITIZENS ADVICE BUREAU
Opinion
In our opinion the financial statements give a true and fair view, in accordance with United Kingdom Generally Accepted Accounting Practice, of the state of the charity's affairs as at 31 March 2018 and of its incoming resources and application of resources, including its income and expenditure, for the year ended 31 March 2018 and have been properly prepared in accordance with the the Charities Act (Northern Ireland) 1964 , and the information given in the trustees report is consistent with the financial statements.
Mark Matthews 11 College Street For and on behalf of J M McAllister & Co Ltd ARMAGH Accountants & Auditors BT61 9BT 6 September 2018
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