A Crowe Independent Audltors Rewt to the Mwnb¢r8 ol Clwlstl•n Ald Irdw Ihe year wKled 31 M•F¢h 2Q23, lknch Cornw the Stskn•nt ol FwwKi¥ u&r•She the Statement ol Cath Flows NI the felated nolei to the M•l•mem& In¢lu(kn¥ The If•mv•rt¥k Ih•i hfys been opp1 m th•k Aepm st•wl•rd ppk•ble In the UK Wul)hc ol Accounting and •ccoumts in •¢ctydrt• vd1h FRS 101 ¥• a w¥lfw ol th• as5•15, l•biles and fan8191 p03rt of •131 Mh 2023 of rt8 ffrnm•n¢ fwKl$ the year Ih¢n R•pty1ry Standard in tr UK •nd of IW In •cct¥dan Vée C(ThCted ow I111 In •c¢wdrt wlth IrrteffdOaI Standwdl Authw (iW IISA¥ (W) •pplk•ble law. Ow m901bl under thos¢ s1wTd1 we lunlw deSCfrt A9110[¥. ib• wjil ol Ihe fwithal $181rn1ts Yec1k of w rwt W• •r• ol flaternenis ) UK the FRC'I Eth11 Slandw4 h•¥Y f11•d othw •tiK In relevant ¥ect¥S ol thls f•POII. ' information rdMlÈd in the Annu•l Rwrt fAh¢r th•n frnnc*l 8tat•Thwrt8 our AudrtW8' Re therem. Inion on th• fin•n¢i•l Slnen1$ do¢$ ¢o¥tt othÈf f()l10n an¢ except to
th•. Ih conn•diM our •udlf of th• frnw•I MwYw)ts. w YeSpon8lbt Is to oth rf(¥m•ljon •n¢ m dow fo. corwlw TAwthw tt oth•r mtOrrnaTh IE rn8teFialty ${$11 ih• Iln•nckTrl tatts))efts or our cknt•ln8d ki •udll or helW18e 4¥>pews to ni•t•rl•lty rf we sh nwiern•l Of Apprent m6ienal missit•m•nts. we • requwed io dql•fmine whettw Ihere 18 a M•twl n¥5s1•t•ftl In ihe financial Ètstemfft a rnat4n•l mtssl•l•m¢ni ol the (ther Infomwti(¥i. 11, 4•d cn Ihe Tfvwk We he pthmed we ihii is • D1• misJlthThwt Of th othw rn•t, we we reF¥x( th•1 IKL Wt h•ve Thh1j to rnwt m thIB T•gW Basod toltty cm the IMO undort•km In IM ol the we fÉPM that kn w tyfjnl, tm gen In Il OfeLlty8' Anrwl R•wi Is ¢<wlstent llh Ihe rewiremenls. InouroplnKfitheaccounllThJ M¢tydsof th• wweguffiwtopenrnttt Which W• Arn R•port by Exe•ptl Based tr n(ledge and understsinding ol th¢ CDmp•ny •KI11S •fi¥•)nmeftiO1bhed In thecwfte of the audrt we hove noi Khrtifmd ffl•tw MI•th)) th the DtréClOlS' Annual Re W• have io i1 In i¢specl oftt foknYwJ m8ttÈr8 whwe the ki 2(N)6 the Charrt5 IAc¢J•)ts ¥#1 R•wts) RooA•wn$ (NorthÈffl Irèland) 2015 iewre8 u8 io rewtto ycv il, tyjr wln th• fin•nc4•l $l•lm)•ils •re Trot agieement the •¢inting recwdB WKI return cert8ln of Owpthows. rTrU10n sp•Cif1 by lw •r• nol m•d•.' or ¥n have rrft au thè Infcrfm8tion explu10ft8 we fequffe IOur th• dw•ct¢fS Wqrn not orrtiil•d to pwiare Ihe lthondtsl &thtemèntÈ tn aceordfirte lth lh• smart ¢)•ThIel ie9ime and tske ad¥anta9e of smal compans' exernpkn In wep¥w)y As exglrd more lutty In the Slaiement of Ouecltyg. Resptyksthtrf•. Ihe Oireclor¥ we re¥py)s&le for lh¢ Pf•paraiiLM ol $78temwrtg and fc s0tr5rd thai they gr¢e a true and lair v•4. Ind f¢x such Intufi•l emtrol ag thè deIne 18 Mtt88ary to enable Ihe preparation ol its eoftixJe •$ • gory Cern. chsckxM4 88 applTrc&ble. matter8 reled to 9n0 concern usi Ihe gffjj ¢oncttn b4$ ol ihe management ather mendslo I¥ulate the Cwwrry Qr lo ¢e•st Opef•t1I, CY has reakgllc aliematr¥e imrt to th *.
We h4vT bo•n aopobnied as audi1¢¥ unthf Se10n 65(2) of Ihe chant Ad INhern 2006 w¢ free frem mait31al MStlrn( whether due to fla1 or error. and w wue an AJ11(S RepJl trwl Irbdudes ¢ui opln•)n. Aea$y aswrance Is a 9h bevel of &38urance, Thx p gJw8ntee th•t condueied In accordancé wtth ISAS IUK) 8Prta) a meFièl ry#8statemwt ** tt èxl$i$ 8101ethts can anse from ftaLKI Of ffror and C{sidered rnatffial rf. #¥Jiv¥Jually (y •99reg•lt. Ihey could leasblY be expected Mfiue[e the ecorn dec3 ol users on the ba%$ of (biCl st8ternenl8. procedures th Im wth ow Fe¥)¥IrtIe. OUtlThd abm. tv mJtffwl mlsst•t•m•ni$ in r•sP• ol t?lIf1eS. Includw fraud. The exterA to T4h w yo¢ahffos c•th ol d•t•CliFWJ Irregul•frtw, ItKIAng fra1 Is detaId belDW. 1rwegthnt% lThtknJing fratyl are ¥W•nces of nonf&)IWi•nce lh laws r•gulaiWS W• thAtln•d Kl asBe58ed thè nsks of rnatffjal M$1•11 ol the lknanci•l stsiemnts Irrm rngJailll Ibethtt due lo fraud Of erTor. and d1Tthcxe Ihe5e QLff •AI te rnembw5. We th¢JeS10 d wloimed gudrt procedwes re5FTre to those risk8, mcluding obt•ining oudit sthicnl d Wi¥idè • bas18 forw cpnion. locLts on IhoBe laws and rewklKm8 that have a th'rqct eff w iho drtvrirtiorF ol m4t•ri•l and d8doGwes in the finAnCl stalerrnnls We se¥sed requvod conyliance wilh the l•w4 and regtE •5 pirt ol ow •L¥Jil prdur•I on ih• reIe¢ lin•nci•l rt•n5 adLIrtI we c41dere(l PT1511 ol oth¢1 laws and r•gA•kns thal do rN)t h•v• a ¢•ct ellKt on I financial ststements bth comphwe wilh whth miglrt bE fimd¥a1 tothè tharity's Abthylo ow4t¢ orto a¥0 a matenal penitty. We Alsoc(Th% the opsxxhrtie8 em1¥e4th1l rnay exi9t wrthin Athtinp st&nd4rds limrt thè iwiied to ithnbfy with t laws oThJ ren8 to W¥4uiry of the dweclors and oth•r managemerrt arKJ inspectwb of regulatory and legal Sp, rf Wry. Vle identjllffil the we•t¢5t ria gl meIl Imp•cl rm the finaal statrnts from trregu18rities. in¢bJdww Irw10be within the timw OfKI of income WKI fv owride of controls by mana9WWt Our wdil pmc•dur•s to lo these nss Included ewwnes of maThrygemenl and the arrtj Attl1 Cryrtee abrlrt theii own idenD'ficatwi and •$SrtsmI ol lh• rlsks ol kr•9ulanlix liity ol • of •clim$ •"n$t the tenns ol wry ary•m•nls f•wii•rn•nl ol Iht thaflli•S SORP (FRS102X SWT>pl• t•slr¥ postina ol . ial¥ weywlng ac¢ountiNJ e8tm&tea for ha8e8 rÈ•thrnJ nwte8 of mèeltys of chwg¢d to Ihe IlrfWi(rn ofan authL there18 an un•Vryle rt8k thatwe may n¢X ha¥tddect&l somè m&enal ftxsst•tanènts in thè fir1131 stètemènis. thw wè hwe planned or#1 pelln Our accordance wth athing Slara9 In as wnh &rry . Ihere remalned * hlfv Illl of ldelectron of eJ1Ms. as ihe8e may Invofve c01ktsn. ftt9y. irtents'(wt tYlr()ft8. fThsrepfeyent•ti(Wl8. or the oveFrMle ol Irrtemol contruls. We a not resptsn Ic PfevethlTrJ rth<onWiance and knamot be e¥ped to detsct ntx7<<rylnce wrth all 14ws A fufthu of (W fi the of thè 8trt•neTts * kled M the Financial R8p(Yiry Councif5 ¥eb%le rt. ffC.wJ.uklaN*t0rwespth.Ii1htS. Tlts tims pwl ol Auth'iorfs RWL
ILVYt ia m•d• Ihe Crywy'# as a body. m a¢cwdwe ¥nth Chwer 3 of Part 16 ofthe ec108 A¢t2(KJ6 •nd PM 4 ofih• Ch¥m•$ (AtttyJni$ knd Repmsl Regul81iong {Northèm kela 2015. CJr aLK51 work has b•en wtt3wi8ken $0 IMI mioht $iaie io thè Company8 member8 th06e matters we rpwlred UJ Wie io trm In w •uthtQf'S ieporf no other puipose. To the fule41 ex1eni pwr¥tted by do •C¢¢Pt ty •s>Y4 eespor4ib4ty io w oltw tl C4mpany the Companls membeT5 as • body. ow Ihs r•port or IthÉ op¥thon8 Iw wrtl M bf c. 40 Me8pI Iload Dublm 4 D04 C2N4