The Corrymeela Community (a company lirnited by guarantee) Independent Auditor's Report to the members of The Corrymeela Community Opinion We have audiied the accounts of The cOyMee1a Community (the 'charily') for Ihe year ended I l March 2023 which comprise Ihe Siaiement of Financial Aclivities, the Balance Sheet, Ihe Siatement of Cash Flows and Ihe notes io the accounis, including a summary of significant accounting policies. The financial reporting framework that has been applied in iheir preparalion is applicable law and United Kingdom Accouniin8 Siandards. including Financial Reporting Standard 102 The Financial Reporling Standard applicable in ihe UK and Republie of Ireland (Uniied Kingdom Generally Aeeepted Accouniing Practice). In our opinion Ihe accounts.. the financial Sialemenls give a true and fair view of the slale of the charilable company's aff8iTS as ai I l March 2023 and of ils incomin8 resources and application of resources, for ihe year ihen ended., have been properly prepared in accordance wilh Uniled Kingdom Generally Accepied Accouniing Praclice; and have been prepared in accordance with the requiremenls of ihe Companies Acl 2(K16. Basls for oplnlon We conducled our audil in accordance with Internaiional Slandards on Auditing (UK) (ISAS (UKI) and applicable law. Our responsibilities under those Slandards are furiher described in ihe Audiior's responsibililies foT Ihe audil of the accounts section of our rew)rt. We are indcpendent of the Charily in accordance wilh the eihical requirements Ihal are relevani 10 our audit of Ihe accounls in the UK, including the FRC'S Ethical Standard, and we have fulfilled OUT Other eihical responsibilities in accordance with ihese requirements. We believe Ihal the audit evidence we have obiained is sufficient and appropriaie lo provide a basis for our opinion. Conclusions relating to going concern In auditing the financial Stsiemenis. we have concluded ihai Ihe Council's use of the going conceTn basis of accounting in ihe preparaiion of Ihe financial slalements is appropriate. Based on Ihe work we have performed, we have not idenlified any material uncerlainlies relating io events or condiiions thai. individually or colleciively, may casi significani doubl on the chariiy's ability io coniinue as a going concern for a period of ai least iwelve months from when the financial slalemenls are auihorised for issue. Our responsibiliiies and the responsibililies of (he Council with respect lo going concern are described in the relevani s¢¢iions of Ihis r¢porl. Other Information The oiher informaiion comprises the information included in Ihe annual reporl, oiher than Ihe financial siaiemenis and our audiior's report ihereon. The Council is responsible for the oiher informalion. Our opinion on ihe financial stalements does not cover the oiher informaiion and. excep( to Ihe extent otherwise explicitly stated in our report, we do not express any form of ssurance conclusion Ihereon. In connection wilh our audit of ihe financial 5tatemenls, our responsibility is 10 read the other inforvNalion and, in doing so, Consider wheiher the other information i5 materially inconsislenl with the financial Slaletnenls or our knowledge obiained in (he audil or otherwise appe5 lo be malerially mi5slaled. If we idenlify such malerial incon5islencies or apparent malerial missla(emenls. we are required lo determine whether IheTe 15 a malerial ffli551alemenl in the financial ststemen15 or a malerial mi5slalcmenl of the oiher infoTmalioTr. If, based on the Work we have performed. we conclude that there is a malerial mi55tat¢ment of this other informalion, we are required io report thal facl. We have noihing to Teporl in this regard.
The Corrymeela Community (a company limlted by guarantee) Independent Auditor's Report to the members of The Corrymeela Community Opinlon on other matter pr&scribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of our audit.. Ihe inlormdiion given in Ihe Rcpon of the Council for ihc financial yeaT for which the accounls are prepared is consisleni with Ihe accounts.. and Ihe Reporl of the Council has been prepared in accordance wilh 4ppli¢able legal requirements. Matters on which we are required to report by exception lft the lighi of Ihe knowledge und undersianijing ul Ihe chilY and 115 environment obtained in Ihe course of ihe audit, we have nol idenlifiLd material missltitLlV]L'nls in the Reporl of Ihe Council. We have noihing lo rewrl in respect of ihe following mallers in relalion to which ihe Companies Aci 2CM)6 requires us lo rL'purt Éo you if, in ()ur opinion". adequate accounting records have not been kept. or reiurns adequaie for our audit have noi *en received from branch¥5 nol vi5il¥d by us; or the finan¢ial slal¢'menls are nol in agreemeni wilh IhL accounting records and returns,. or Leriain disclosurLs of council members, remunLruiic)n speLifi¢d by law arc nol made; or we hnve no( received all the tnform&iion and L'xplanalinns we require foi our audii- or Ihe Council WLrL' noi eniiiled io preparc th¢ linrfinLithI sidiemenis in accordance with the small companie5, regime and iakL udvan(age of ihe small LDmpaniL's' Lbx¢)mpiions in preparing ihe Council reporl and from pr¢parin8 a strai¢gic report. Responslbllities of council members As L'xplained more fully in Ihe SialeinLnl of Council Member5, RLsp()nsibilities the Council members. (who are also the dirL'ciors of the Chariiy for Ihe purpose of company lawl. are responsiblL for Ihe preparation of Ihe financial statemLnlS an(1 lor being saiisfied Ihey give a Irue and fair view, and for such internal control as the Council members determine is nLLL'%sary 10 enable ihe preparation of financial staiemenis Ihal are free fn)m malerial misslalemLnl, whether due io fraud ()r L'rror. In prL'pafbng Ihe financial siaiemenis, the Council are responsible for assessing IhL Chariiy's abiliiy 10 coniinue as a goin8 ci)nLLrn, disclosin8. as applicable. mailers relaied io gnins L'oneern and using IhL ¥()ing concern basis of accouniing unless IhL Council either iniend lo liguidaie Ihe Chariiy or to cease opeiaiions, or hav¢ no realisiic aliLrnaiive bul to do so. Auditor's responsibilities for the audlt of the financial statements Our objectives are lo obtain reasonable assurance aboul whether ihe financial staiemenis as a whole are free from material misslalemenl, wheiher due io fraud or error, and 10 issue an audiior's report thai includes our opinion. Reasonable assuraKe is a hi8h level of assurance bui is noi & suaraniee ihal an audil conducied in accordance with ISAS (UK) will always delect a maierial missiaiement when li exists. Misslatements can uri5e from fraud or etror and are considered malerial if. individually or in aggregaie, Ihey could aSonablY b¢ ¢Ap¥cl¢d to influence the economic decisions of users laken on the basis of ihese financial %ldtLmenls. Irregulariiies, inLluding fraud, are instances of non-compliance with laws and regulalions. We design procedures in line with our responsibilities, ouilined above, to detect material misslalemenis in re5peci of irregularities, including fraud. The extenl lo which our procedures are capable of deiecting irregularities. including fraud is deiailed below. 14
The Corrymeela Community (a company limited by guarantee) Independent Auditors, Report to the members of The Corrymeela Community Explanation as to what extent the audit was eonsidered Capable of detetting Irregularities, including fraud The objectives of our audii in respeci of (raud, are; 10 ideniify and assess the risks of material missialemenl of the financial statements duc lo fraud; lo obtain %ufficicnl appropriate audii evidence regarding the assessed risks of material missiaiement due to fraud, Ihrough designing and implctnenling appropriate responses to those &ssessed risks; and to respond appropriately lo instances of fraud or suspecied fraud identified during Ihe audil. However. the primary responsibtliiy for the prevenlion and delec¢ion of fraud rest5 Wlth both management and Ihos¢ chaTged wilh governance of (he Charity. Our approach was as follow5: We obtained an understanding of the legal and regulalory requiremenis applicable lo the Charity and considered thai Ihe most si8nificanl are Ihe Companies Ac1 2006, Ihe Charilies Act (Northern Ireland) 2008, Ihe Chariiy SORP, and UK financial reporting siandards as issued by ihe Financial Reporling Council. We obiained an undetslanding of how ihe Charily complies wilh these requiremenis by discussions wilh management and Ihose charged wilh governance. We assessed the risk of maierial missiaiemeni of the financial statemenls. including the risk of malerial misslalement due 10 fraud and how li might occur. by holding discussions with managemeni and Ihose charged wilh governance. We inquired of mana8emenl and those charged wilh governance as io any known inslances of non-compliance or suspected non-compliance wilh laws and regulalions. Based on this undersianding, we designed specific appropriate audii procedures (o ideniify insianccs of non- Compliance with laws and Tegulaiions, This included making enquiries of managemeni and Ihosc charged with governance and obiaining additional corroborative evidence as required. As pori of an audii in xcordance wilh ISAS (UK) we exercise professional jud8emeni and maintain professionttl sceplicism throughout the audit. We also: Ideniify and assess Ihe risks of malerial mis51alemenl of the financial slalemenis, whether due lo fraud or error, design and perform audit procedures responsive lo Ih05e risks, and obtain audit evidence tha1 15 5ufficienl and appropriaie io provide a basis for our opinion. The risk of no( deteciing a maierial missialcmenl Te5uliing from fraud is higher Ihan for one resuliing from error, as fraud may involve collusion. forgery, inlenlional omi55ions, misrepreseni&iions. or Ihe override of internal conirol. Obtain an understanding of internal control relevant (o the audit in order lo design audit procedures Ihai are appropriale in Ihe circumstances, bu( nol for Ihe purposes of expressing an opinion on Ihe effectiveness of Ihe Charity's inlernal control. Evaluaie the appropriateness of accouniin8 policies used and ihe reasonableness of accounting eslimales and relalcd disclo.surL8 madL by the Council. Conclude on Ihe appropriaiene55 of Ihe Council'5 use of the going concern basis of accounling and, based on ihe audil evidence obiained. wheiher a material uncertainly exists related lo even15 or condilion5 that may cast significani doubl on Ihe Charily's abilily to continue as a going concern. If we conclude thal u mal¢rial uncertainly exists. we are required io draw allenlion in our auditor's reporl to the related disc105ures in the financial slalemenls or, if such disclosuTe5 are inadequate, lo modify our opinion. Our conclusions are based on the audit evidence obiained up 10 Ihe dale of our auditor's report. However, fulure events or conditions may cause Ihe Charily lo cease 10 coniinue as a going concern. Evaluate the overall presentalion, slruclure and conteni of Ihe financial siatemenls, including the disclosures. and whether Ihe financial slaletnents represent the underlying iran5aclions and events in a manner ihai achieves fair presentation. 15
The Corrymeela Community (a company limited by guarantee) Independent Auditors, Report to the members of The Corrymeela Community We communicale with those charged wilh governance regarding, among other malters, Ihe planned scope and timing of Ihe audil and significant audit findings, including any significanl deficiencies in inlernal Lon(rol Ihiil w¢ ideniify during our audil. A luriher descripiion of our rcsponsibililic5 tor thc audil of ihe financial slalements is located on ihe Financial Reporting Council's websile al.. hitp:Ilwww,frc.or8.uklaudiiorsresponsibiliiies. This descripiion forms part of our auditor's report. Use of our report This repori is made solely 10 the Charily's membcrs, as a body, in accordance wilh Chapter l of Parl 16 of Ihe Companies Aci 2006. Our audii work has been undertaken so Ihai we might slalc to Ihc Charily's members those maller5 we thre required to siaie to them in an auditOTS' report and for no o(her purpose. To the fullesi exient permiiied by law, we do noi accepi or assume responsibilily lo any parly other ihan Ihe Charily and ils members as a body. for our audil work, for this repori, or for the opinions we have formed. Dr. R.1. Peters Gallagher OBE FCA (Senior Slatutory Auditor) for and on behalf of Moore (NII LLP Sialuiory Audilor & Chartered Accounlanls WiilL'rford House 12 Lodge Road CL)ILruine BT52 1 NB 27th June 2023 MIK)fL' {NI) LLP is eligible 10 ac( as an audiior in ¢eims ot section 05 of the Charilies Acl (Northern Ireland) 2rx)8. 16