CHAFtTEkÉD ACCOIINTAirrs CARRICKFERGUS ENTERPRISE INDEPENDENT AUI)rfoR'S REPORT TO THE MEMBERS OF CARRICKFERGUS ENTERPRISE Oplnlon We have audited the fina￿al statement$ of Carr**fergu5 Ente￿riSe Ithe 'tharity? for the year ended 31 OecembeT 2023 ￿lch comprise the statement of fin￿al acb"¥i￿. bala￿0 sheet and notes lo the finaTrial slat8m8nts, ineluding signtheant atetsjnting E￿I￿les. The ￿n#￿i•l rewting frwwrk that been applied in thèir preparats.on Is applicable law and United Kingdom Acc￿nting SlaThl*ds. Financial RepoitiNJ St￿ard 102 The Financial Reporting Standard applicabl8 ￿ Ihe UK and Republic of Ireland {United Kingdom Generally Accep18d Accountlng Practlce). In our QFrfnron, th• finanaal *tem¢rts: give a true and far vtew of the stste of the dwntable compan￿$ affairs a$ at 31 December 2023 and of Ils Ir￿Oming resowces and application of resowces. f￿ the Ye￿ then ernled: have been propwty prepared in aCC￿lan￿ UThied Kingd￿ Generally Accepted Accounting Praclkx,. and have b8en prepargj in ￿nce with the wewirenvts of ts C(rfnpaThe5 *121>J6. Basis for opinlon We ￿ndUCted our audit in aceordarte with I￿err￿￿1￿ &and¥ds on A￿ji11r￿j {UKI {ISAs {UKI) applicable law. Our responsibilities under those sLwKlards are further de￿bed in the Auditorfs respon&bilibes for the audit ol the financol slalements section of our repxjt We tre indeperhyenl of the thanty m accordance with the ethical requirements that are ￿levant to our audrt of the f¥b8naal statements in the UK. including the FRC'S Ethical Standard. and we have fvlfdled our other ethKal responsikn"lib"es in 8•xordance wlh tr￿ ￿qLore￿￿nts. Vle believe that Ihe audrt evidence we have obtained is wffic*nl akyoprote io promde a basis for our opinion. Conclusions relating to going concem In ￿dIting the ffinanci￿ statements, we have that the TnBtees' use of the gwg concem basis of accountmg in ￿ prepar*'on of the finarKial Stat￿nents is aFviwate. Based the work we have perform8d, ¥ra have not identifi8d material ￿c￿1n1[aS relating to 8V8nts coThJitions that, irKlividually or Coll￿t￿lety. may cast significant thbt on Ihe rI￿nty'S a￿lIty to continue as a gomg cor￿eM for a period of al lea$t tsvelve months from the finaneial $lalements are arthorised for issue. QLty ￿8p¢)￿bAll1eS and the resp0nstilil￿ ol the trustees *tylh respect to concem are des¢yA)èd in thé levant sedons of trws report. Century House 40 Creseent Bosirth Patk LISBVRN r28 2CN X9Alfred Street BEiFkST BTr 8EQ DXJ910 NRBe]fastS0 10- R7M2nde¥rylleSlreet PORTAtK)WN BT6?3PB Tel: +4410)28 90311113 F￿. +44 (0)28 9¢YJI 07n Tel: +441oh892&) TAS5 Fax: +44(01289260 1656 Td: ,4410)28 38332801 '44(0)2838￿ 0293 CARRICKFERGUS EKfERPRISE INDEPENDENT AUDITOR'S REPORT (coKllNUED) TO THE MEMBERS OF CARRICKFERGUS ENTERPRISE Othor Infomiation The other informth'on comprises the infomation induded in the annual report other than the finarrial Blalemenl8 and ow atditorfs report ther80n. Th8 trustees are responsible for the othw infomation contained within the annual report. Our opinicffl on Ihg ffinwKial State￿nts does not cover the Ot￿r infcwmation ￿d. except lo the èxtent olheThM$e expliciuy slated in wr reporL we do rv)t express any fcffii of asSur￿￿e cfficlusion thereon. Our responsibility is to read the ¢Xher in1￿tIon aNI. in thng so, consider whther the other infomiation is m81erialty inconsistent with the financial sW8ments or wr kn￿￿edge obtw'ned in the c4)ur8e of the audi( or otheN4ise appeals to bè materialty mi$slated. If we identify material inconsistencies or apparent material misstatements. we are required lo determine whether this gNes rise to a material misstatemgnl in Ihe financial statements themselves. If. based on the work we have p8rfcrfmed, w8 ccffidude that there is a malw1￿ misstatement of this other infom*ion. we are required to rewt that fact. È have nothing io report ￿ this regar(l. Oplnlons on other matters prescrfbed by Ihe Companlos Act 2006 In our opinion, based on the W￿rk uThJwtsken in the course of ow aLMJ the Informati￿ given in the Tntstee$' rep(￿ ts the fina￿￿41 year for fjnarKo1 statements are prepare(J. which indudes the rep(Kt wep¥ed for the plupw of cirfnpany Iww, 1$ consislenl wth the financial statements,. and the dreclors, repwrt irKluded thil¥n the Trvstees, repxi has been t¥epared in accordane• wlh applcable18gal requirements. Matters on which w• ar• requir•d to r•port by exc•ption In the light of the knowledge aThJ LnderslaThJing of the ctwty and rts environment obtained in th8 course of the audit, we have not id8ntified material misststements in Ihe thre¢t￿8, report irh*Jded within the TNstees' ￿￿t. have Th)tNng to report Ni respect ofthe foW fflattern in relaicm to the Comp￿185 Act 2008 requwes us to report lo you if, in our opin￿￿.. adequate accounting records have ncl bew kert ty retwns adewate for thjr autht have not bèen re¢eiv6d frcrfn branches not visite(l ty us: the ffinarKial 5talemenl$ are auyeement wTrth the xcourtir¥J rec£ffds and retwns" or certa"n ith"sc105ure5 oltru51ees' remuneration 5peafied by law are noi made: or we have not received all the inftymalion and explanations ¥￿ rewire for our au(lit: or the trustees were ncl entitted lo prepare th8 finan(i* sL*ements in accordarKe with the small compan￿$ imo arKI take advantag8 of the small compaThes' wemptws in prew1￿ the Tru*ees' report and from the requirement to wepare a $trategi¢ repc 11 CARRICKFERGUS EpifERPRISE INDEPENDEKf AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CARRICKFERGUS ENTERPRISE Rwonslbllltl•g of trustw As explairnd Mc￿8 fulty in the slatement of Trustees. responsibl￿ties. the trwslees. who are also the directors of the charty for the purpose of companylow. are resFongble lor the Yeparatil￿ of the financial statements aNI for being satisfied that they gNe 8 true antl fair view, and lor SLKh Irtemal control as the trusleeg detemiine ts necessary enable the preparation of financial slatwnents that are free from material misstalemenl. ￿ether due lo fraud or error. In preparing Ihe finarwial stalgmenls, the In￿189$ are responsible for assessing the charTty's abilty to continue as a gThng concem, dtsdosir#J, as applicable. matters fdated to wing concem using the wing concem basis of accounlirwJ unless the trustees either itend to IKiuidate the charitable CoMp￿Y or lo c£ase opera￿"on$. OT hav8 Th) r8alisbc ahemative but to do so. Auditorfs rosponsibilities for th• audit of thè fina￿1•1 stat•mgnts Our objectives are lo obtain reasonable assurance at¥xrt vhiets*r the financial statements as a whole are free ftom material misslatement. whether ￿e to fraud or error. ￿K1 to ll￿ue an auditorfs report that includes our opmion. Reasonable assLYance is a high level of asswance bjl is rnt a gurntee that an audit conducted in acC￿d￿nee wth ISAS IUKI vthll aws deled a materi* nKsla*nl rt exists. Misst81ements can artse from frasjj or error and are considered M*erial rf, indmdually or In the agwate. they cO￿d reasonably be expected lo inffluen¢e the economic decigons of usws tsken on the ba￿5 of f￿￿d81 Stat￿lents. The extent to vthich our woeedures are capaNe of det&*vJ ffregukrilies. i￿ljdIng fra￿J. is detailed belryw. 12- CARRICKFERGUS ENTERPRISE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CARRICKFERGUS EKfERPRISE Ext•nt to whlch th• aud(t consid•r•d capabl• of d•t•cting Irr•gularftS05. Indudlng fraud Vve identify and assess the risks of material misslatgmenl of the f￿an￿al statements. whether ¢*Je to fraud OT error. and then deS￿3n and perforni aLKlit procedures responsive to ttrb)se risks. indLKlirvJ obtaining evid8nc8 that IS sufficient and apwopriale lo provide a basis 4Xff CVW1i(￿. In identifying and assessirwJ potential risks of material misstatemenl w) respect of wregularitie4 iThJudiny fraud and non-compliances vilh lavr4 and regLlatior*. fcAI¢w'NJ: . The naluro of the irKlusty and SectC￿, contrd envirorwnent and bu￿r￿sS perf(Kmarte. induding the company's renwneration pcliae$ for direckns. t￿u9 levels and perfomance tsru*ts, rf any.. . Results ol our enquiries of man•3￿1 about their cmn hjont1￿On assessm￿1 of the risks of Irregul8riiies.' . Any mattets we identified haviry obta#￿j and revie￿1 the Comp￿.$ documenlalion of ther policies aTh pr