The Corrymeela Community (a company limited by guarantee) Independent Auditor's Report to the members of The Corrymeela Community Opinion We have audited the accounts of The Cotrymeela Communily (the 'charity') for the year ended I l March 2024 which comprise the Siatemenl of Financial Activities. the Balance Sheet. the Siaiemeni of C&sh Flows and Ihe noies io the accounts, including a surnmary of significani accounting policies. The financial reporting framework that has been applied in iheir prepaTation is applicable law and United Kingdom Accounling Standards. including Financial Reporting Standard 102 The Financial Reporting sndard applicable in ihe UK and Republic of Ireland (Uniied Kingdom Generally Accepted Accoun(in8 Practice). In our opinion ihe accounis: the financial statements give a true and fair view of ihe slale of the charitable company's affairs as ai I I March 2024 and of ils incoming resources and application of resources. for the year ihen ended: have been properly prepared in accordance with Uniied Kingdom Generally Accepied Accounting Praciice: and have been prepared in accordance with ihe requiremenls of ihe Companies Aci 2tK)6. Basis for opinion We conducted our audit in accordance wilh Inlernalional StsndaTd5 on Audiling (UK) (ISAS (UK)) and applicable law. OUT responsibilities under ihose 5tandard5 are lurther described in ihe Audil0rf5 responsibilities for the audil of the accounts section of our repor(. We are independenl of the Charity in accordance wilh ihe eihical requiremenis ihai are relevani 10 our audii of ihe accounts in ihe UK, including the FRC'S Ethical Siandard, and we have fulfilled our other ethical re5POll5ibililies in aOrdanCe wilh these requirements. We believe that the audit evidence we have obtained is sufficienl and appropryale lo provide a basis for our opinion. Conclusions relating to going concern auditing the financial 51alernenls. we have concluded thai the Council's use of ihe going concern basis of aOUn1]ng in the preparalion of Ihe financial statements 15 appropriale. Based on ihe work we have performed. we have not idenl¥fied any material uncertainties relating to evenls OT conditions ihal. individually or colleclively. may casl significant doubt on ihe charity 5 abilily lo continue as a going conreTn for a peri(xl of ai least Iwelve month5 Irom when the fjnancial statemen15 are authorised for i&sue. Our responsibilities and lh¢ responsibililie5 of ihe Council wilh respect lo going concern are described in Ihe relevanl seclions of this report. Other inforniatlon The other informaiion comprises ihe inforn)aiion included in ihe annual report. oiher (han ihe financial siaiemenis and our audiior's report Ihereon. The Council is responsible for the other informaiion. Our opinion on ihe financial siatemenis does noi cover the oiher informaiion and. excepi io ihe exteni oihenvise explicitly aled in our report. we do noi express any lorm of assurance conclusion thereon. In conneclion wilh our audil of ihe financial siaiemenis. our responsibiliiy is (o read Ihe oiher inforniation and. in doing so, consider wheiher (he oiher informaiion is maieriajly inconsisieni wilh (he financial statements or our knowledge obiained in Ihe audil or oiherwise appears lo be materially fflisslaled. If we identify such fflaterial inconsistencies or apparent material misslalefflenls. we are required io deternline wheiher there is a fflaterial rni5slalemenl in the financial statements or a material misstalemenl of the oiher information. If, based on ihe work we have performed. we conclude Ihal there is a material miss¢aiemeni of ihis oiher information. we are required io repori thai f&1. We have nothing 10 report in ihis regard.
The Corrymeela Community (a company limited by guarantee) Independent Auditor's Report to the mernbers of The Corrymeela Community Opinlon on other matter prescribed by the Companles Act 2006 In our opirjion. based on ihe work undertsken in the c(r$C of our audit: the informalion given in the Repon of ihe Council for Ihe financial year for which the accounls are prepared 15 consisletjl wilh (he accounts- and Ihe Repori of the Council has been prepared in accanCe with applicable legal requiremenis. M2tters on which we are required to report by exception In the light of ihe knowledge and undeTslanding of the Charity and its environment obtained in the course of (he audit. w¢ have noi ideniified maierial missiatements in Ihe Repori of ihe Council. We have noihing lo rert in respect of ihe following mallers in relalion io which ihe Companies Aci 2(M)6 requires us 10 report to you if. in our opinion- adequaie accouniing records have noi been kepi. or Mums adequate for our audii have noi been received from branches noi visiied by us: or Ihe financial siaiemen(s are noi in agrLcmeni wiih the accounting record% and returns: or Lertain disclosures ()[ council mLmlxrs' remuneraiion specified by law arL' nol made: or we have noi received all ihc inf(Irmalion and explanations we rcquirL l()r i)ur audJl- OT Ihe Council were not enliiled lo prepare the financial sialemcnls in &ecordancL wilh small companies, regime and lake advani&ge of ihe small eompaniL%' exemptions in prcparing IhL' Council report and from preparing a straiegic rL'p)n. Responsibilities of couneil members As explained more fully in Ihe Sialefflenl of C()uncil MCInr5. RL5pollsibililies lh¢ Council m¢mb¥rs, (who are also Ihe dirtciors of ihe Chariiy for the purtx)se of company law), arL' responsible for ihe preparation Df ihc financial Slaiemenis and for tr]ng satisfied they give a Irue and fair VILW. and for such internal control a5 Ihe Council Inembers deiermine is necessary (o enable the preparation of financial slalements Ihal are free fmffl material mi5sialemenl, wheiher due t(J fraud nr eTmr. In preparing ihe financial statemenls, the Council are Teswnsible for assessing ihe Charily's abilily to continue as a going concern, disclosing* a5 applicable, rnaiiers Telaied 10 going concern and using ihe going concern basis of accounling unless Ihe Council eiiher inlend io liquidate the Charily or lo cease operalions, or have no realistic aliLrnative but to do so. Auditor's responslbllltles for the audit of the financial statements Our objeciives are 10 obiain reasonabk assurance atM)ut whether ihe financial siaiements as a whole are free from maierial mbssialement, wheiher due io fraud or eOr. and io issue an auditor's report ihai includes our opinion. ReasonablL a5suranc¢ is a high l¢vcl of assurancc bul is rtot a guaranlcc ihal an audii conduclcd in aCCOTdancc wilh ISAS (UK) will always delecl a malerial mi551alemenl when il exi51s. Missthiemenis can arise from fraud or error and are considered malerial if. individually or in aggregate. Ihey could reasonably be expec(ed io influence Ihe economic decisions of u5er5 taken on the basis of ihese financial siaiements. IegUlaTI11e5, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibiliiies, ouilined above, 10 de(eci material misslalements in res{ of irregularilies, including fraud. The exlent (o which our procedures are capable of de(eciin8 irre8ularilies. including fraud is detailed below. 14
The Corrymeela Community (a company Ilmited by guarantee) Independent Auditors, Report to the members of The Corrymeela Community Explanation as to whal exlenl the audit was considered capable of detecting irregularities, including frgud The objectives of our audil in respect of fraud, are; lo identify and assess the risks of material mi55talemenl of the financial siaiemen(s due io fraud; to obiain sufficient appropriaie aLKlii evidence regarding the assessed TlSks of material missia(emeDi due lo fraud, Ihrough designing and implemeniing ap¥Y(yriaie responses io ihose assessed risk5" and to respond appropria(ely io insiances of fraud or suspecied fraud ideniified during the audil. However. the primary responsibiliiy for Ihe preveniion and deieciion of fraud resis wilh both managemenl and those charged wilh governance of Ihe Chariiy. Our approach was as follows: We obtained an uNlerstanding of the legal and regulal(xy requiremenis applicable io ihe Charity and considered that the rnosi significanl are the Companies Acl 2(X)6. the Charities Aci (Norrhern Ireland) 2008. Ihe Chari(y SORP. and UK financial rewjrting slandards as issued by ihe Financial Reporting Council. We obtained an understanding of how the ChaTity complie5 wilh ihe5e requirements by discussions wilh managemen( and those charged with governance. We assessed ihe risk of material misstatemeni of the financial siaiemenis. including ihe risk ol malerial misslatemeni due to fraud and how il mighi occur, by holding discussions with management and ihose chat8ed with 8overnance. We itlquired of managemenl and Ihose charged wilh governance as lo any known insiances of non-compliance or suspeckd non-colnpliance with law5 and regulations. Based on this underslanding. we designed stC1fIC appmpriate audi( procedures io ideniily instances of non- compliance wilh laws and regulations. This included making enquiries of management and those charged with governance and obtsining addiiional COTroboraiive evi(knce as required. As pan of an audi( in accordance wilh ISAS (UK> we exercise professional judgemeni and maintain professional sceplicism throughout the audil. We also: Identify and assess the risks of rnalerial misslalemeni of the financial #alements, wheiher due to fraud or error. design and [[fOr audit procedures responsive lo ihose risks. and obiain audii evidence Ihai is suflicieni and appropriate Io Provide a basis for our opinion. The risk of nol delecling a material misslaiemeni resuliing from fraud is higher ihan for one resuliing from eThor. &5 fraud may involve collusion. forgery. inLeniional omissions. In15representalions, or (he override of inlernal control. Obiain an understanding of iniernal conirol relevani lo Ihe audil in order lo design audil procedures ihat are appropriaie in ihe circumsiances. but n(x for (he pUrys of expressing an opinion on Ihe effeciiv¢ness of the Chariiy's iniernal conirol. Evaluale ihe appropriateness of accountins policies used kind th¢ r¢&sonablen¢ss of accouniing estimaies and relaled disclosure5 made by the Council. Conclude on Ihe appropriateness ol Ihe Council's use of the going concern basis of accouniing and. based on (he audit evidence obiained. wheiher a material uncertainly exists relaied 10 events or condiiions Ihai may casi significani doubl on Ihe Chariiy's ability ¢0 con(inue as a going concern. If we conclude ihat a malerial uncerthiniy exisis. we are required 10 draw atieniion in our audiior's report to the relaied disclosures in Ihe rinancial siaiements or. if such disclosures are inadequate. 10 InlifY our opinion. Our conclusions are based on the audii evidence ObIned up 10 ihe dale of our audilor's rert. However. fuiure evenis or condiiions may cause ihe Charity (o cease io continue as a going concern. Evaluate the overall preSenlIon. sinlciure and conteni of ihe financial $teMentS. including Ihe disclosure5, and wheiher the financial slalefftents represent ihe underlying iransaclions and evenis in a manner ihat achieves fair presenLqtion. 15
The Corrymeela Community (a company limited by guarantee) Independent Auditors, Report to the members of The Corrymeela Community We communica(e wilh those charged wilh governance regarding. among other matiers. Ihe planned scope and liming of Ihe audil and significani audii findings, including any significani deficiencies in iniernal conirol ihal we idenlify during our audit. A I'uriher descriptio of OUT responsibilities lor ihe audi( of ihe financial sLqlemenls is llxaied on ihe Financial Reporiing Council's websiie ai: hiip:Ilwww.frc.org.uklaudiiorsresponsibililies. This description form5 parl of OUT audil(rfs report. Use of our report This repon is made solely lo the Charily's members, as a body. in accordance wilh Chapler l of Parl 16 of the Companie5 Aci 2(K)6. Our audil work has IKen undertaken so ihai we mtght stale to the Charity's members Ihose mailers we are required (o siaie 10 ihem in an audiiors. repon and no oiher purpose. To the fullesi exieni perniitted by law, we do nol accept or assume responsibiliiy io any parly other ihan the Charity and its members as a body. for our audil work, for this report. or for Ihe opinions we have formed. Dr. R.1. Peters Gallagher OBE FCA (Scnior Stsiulory Auditor) for and on behalf of Moore (Nl) LLP .Siaiulory Audi(or & Chariered Accountants Waierford House 12 LINJge Road Coleraine BT52 INB 18th June 2024 Moore (Nl) LLP is eligible lo act as an audiior in terms of section 65 of (he Charilies Acl (North¥rn Ireland) 28. 16