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•bi*les and fan8￿191 p03rt￿ of •131
M￿h 2023 of rt8 ffrnm•n¢ fwKl$ the year Ih¢n
R•pty1ry Standard in tr* UK •nd of IW In •cct¥dan
Vée C(Th￿Cted ow I￿111 In •c¢wd*rt* wlth IrrteffdO￿aI Standwdl ￿ Authw (iW IISA¥ (W)
•pplk•ble law. Ow m90￿1b￿l￿ under thos¢ s1w￿*Td1 we lunlw deSCfrt￿ A￿9110[¥.
ib• wjil ol Ihe f*withal $181rn1ts Yec1k￿ of w rwt W• •r• ol
flaternenis *) UK the FRC'I Eth1￿1 Slandw4 h•¥Y f￿11•d othw •tiK
In relevant ¥ect¥￿S ol thls f•POII.
' information rdMlÈd in the Annu•l Rwrt fAh¢r th•n frnnc*l 8tat•Thwrt8 our AudrtW8' Re
therem. ￿Inion on th• fin•n¢i•l S￿l￿nen1$ do¢$ ¢o¥tt othÈf ￿f(￿)￿l10n an¢ except to

th￿•￿.
Ih conn•diM our •udlf of th• frnw•I M*wYw)ts. w YeSpon8lbt￿ Is to oth
rf(¥m•ljon •n¢ m dow￿ fo. corwlw TA*wthw tt* oth•r mtOrrnaTh￿ IE rn8teFialty ￿￿￿${$1￿1 ￿ ih•
Iln•nckTrl *tatts))efts or our cknt•ln8d ki •udll or ￿helW18e 4¥>pews to ￿ ni•t•rl•lty
rf we s￿h nwiern•l Of Apprent m6ienal missi*t•m•nts. we •
requwed io dql•fmine whettw Ihere 18 a M•tw￿l n¥5s1•t￿•ftl In ihe financial Ètstemfft ￿ a rnat4n•l
mtssl•l•m¢ni ol the (ther Infomwti(¥i. 11, ￿4•d cn Ihe Tfvwk We h￿e pthmed we ihii
is • D￿1•￿ misJlthThwt Of th* othw ￿￿rn•t￿, we we reF¥x( th•1 IKL
Wt h•ve Th￿h1￿j to rnwt m thIB T•gW
Basod toltty cm the IMO￿ undort•km In IM ol the we fÉPM that
kn w tyfjnl￿, tm g*en In Il* OfeLlty8' Anrwl R•wi Is ¢<wlstent *llh Ihe
rewiremenls.
InouroplnKfitheaccounllThJ M¢tydsof th• wweguffiw*topenrnttt*
Which W• Arn R•port by Exe•ptl
Based tr* ￿n(￿ledge and understsinding ol th¢ CDmp•ny •KI11S •fi¥*•)nmeftiO￿1bhed In thecwfte
of the audrt we hove noi Khrtifmd ffl•tw￿ MI￿•th))￿￿ th the DtréClOlS' Annual Re
W• have io i1￿ In i¢specl oftt* fokn*YwJ m8ttÈr8 whwe the ki 2(N)6 the
Charrt￿5 IAc¢*J•)ts ¥#1 R•wts) RooA•wn$ (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. r￿TrU￿10n sp•Cif￿1 by l*w •r• nol m•d•.' or
¥n have rrft au thè Infcrfm8tion explu￿10ft8 we fequffe I￿Our
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 compan*s' exernpkn In wep¥w)y
As exgl*r*d more lutty In the Slaiement of Ouecltyg. Resptyksthtrf*•. Ihe Oireclor¥ we re¥py)s&le for
lh¢ Pf•paraiiLM ol $78temwrtg and fc* s0tr5r￿d thai they gr¢e a true and lair v*•4.
Ind f¢x such Intufi•l emtrol ag thè d￿e￿Ine 18 Mtt88ary to enable Ihe preparation ol
its eofti*xJe •$ • gory C￿ern. chsckxM4 88 applTrc&ble. matter8 rel￿ed to 9￿n0 concern usi
Ihe gffjj ¢oncttn b4$￿ ol ihe management ather mendslo I¥u￿late the Cwwrry
Qr lo ¢e•st Opef•t1￿I, CY has reakgllc aliematr¥e imrt to th *.

We h4vT bo•n aopobnied as audi1¢¥ unthf Se￿10n 65(2) of Ihe chant￿ Ad IN￿hern 2006
w¢ free frem mait31al M￿St￿l￿r￿n( whether due to fla￿1 or error. and w wue an A￿J11(￿S RepJl
trwl Irbdudes ¢ui opln•)n. Aea$*y￿ aswrance Is a ￿9h bevel of &38urance, Thx p gJw8ntee
th•t condueied In accordancé wtth ISAS IUK) 8Prta)* a m*eFièl ry#8statemwt **
tt èxl$i$ ￿￿￿8101e￿thts can anse from ftaLKI Of ffror and ￿ C{￿sidered rnatffial rf. #¥Jiv¥Jually (y
•99reg•lt. Ihey could leas￿blY be expected ￿ Mfiue[￿e the ecorn￿ dec￿￿￿3 ol users on
the ba%$ of (bi￿C￿l st8ternenl8.
procedures th Im wth ow Fe¥)￿¥￿IrtIe￿. OUtlThd abm. tv mJtffwl mlsst•t•m•ni$ in r•sP•
ol ￿t?￿lIf￿1eS. Includw fraud. The exterA to T￿4￿h w yo¢ahffos ￿ c•th ol d•t•CliFWJ
Irregul•frtw, ItKIA*ng fra￿1 Is detaI￿d 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￿$1•1￿1 ol the lknanci•l stsiem*nts Irrm *rngJailll
Ibethtt due lo fraud Of erTor. and d1Tthcx￿e￿ Ihe5e QLff •AI te￿ rnembw5. We th￿¢JeS1￿0
d wloimed gudrt procedwes re5F￿￿Tre to those risk8, mcluding obt•ining oudit sthic*nl
d Wi¥idè • bas18 forw cpnion.
locLts￿* on IhoBe laws and rewklKm8 that have a th'rqct eff￿ w iho drtvrirtiorF ol m4t•ri•l
and d8doGwes in the finAnC￿l stalerrnnls We ￿se¥sed requvod conyliance wilh the
l•w4 and reg￿t￿￿E •5 pirt ol ow •L¥Jil pr￿dur•I on ih• re￿Ie¢ lin•nci•l rt•n5
adLIrtI￿ we c￿41dere(l PT￿1511￿ ol oth¢1 laws and r•gA•kns thal do rN)t h•v• a ¢*•ct ellKt on I
financial ststements bth comphwe wilh whth miglrt bE fimd¥￿a1 tothè tharity's Abthylo ow4t¢
orto a¥0￿ a matenal penitty. We Alsoc(Th%￿ the opsxxhrtie8 *￿em1¥e4th1l rnay exi9t wrthin
Ath*tinp st&nd4rds limrt thè iwiied to ithnbfy with t￿￿￿ laws oThJ
re￿n8 to W¥4uiry of the dweclors and oth•r managemerrt arKJ inspectwb of regulatory and legal
Sp￿￿, rf Wry. Vle identjllffil the we•t¢5t ria gl m￿e￿Il Imp•cl rm the fina￿al statrnts
from trregu18rities. in¢bJdww Irw￿10be within the timw OfKI of income WKI fv owride
of controls by mana9WWt Our wdil pmc•dur•s to lo these ns*s Included ewwnes of
maThrygemenl and the arrtj A￿ttl1 Cryrtee abrlrt theii own idenD'ficatwi and
•$Srtsm￿I ol lh• rlsks ol kr•9ulanlix l**iity 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
. i￿*￿al¥ weywlng ac¢ountiNJ e8tm&tea for ha8e8 rÈ•thrnJ n*wte8 of mèeltys of chwg¢d
to Ihe IlrfWi(rn ofan authL there18 an un•Vry￿le rt8k thatwe may n¢X ha¥tddect&l
somè m&enal ftxsst•tanènts in thè fir1￿131 stètemènis. thw wè hwe planned or#1
pell￿n￿ Our accordance wth athing Slar￿￿a9 In as wnh &rry ￿. Ihere
remalned * hlfv Illl of l￿delectron of ￿e￿J1￿M*s. as ihe8e may Invofve c01kts￿n. ftt9￿y.
irtents'(wt tYl￿r()ft8. fThsrepfeyent•ti(Wl8. or the oveFrMle ol Irrtemol contruls. We a￿ not resptsn￿
Ic* PfevethlTrJ rth<onWiance and knamot be e¥p￿ed to detsct ntx7<<ryl￿nce wrth all 14ws
A fufthu of (W fi* the of thè 8trt•neTts * k￿led M the
Financial R8p(Yiry Councif5 ¥*eb%le rt. ffC.wJ.uklaN*t0rwesp￿th.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 ec￿￿108 A¢t2(KJ6 •nd PM 4 ofih• Ch¥m•$ (AtttyJni$ knd Repmsl Regul81iong {Northèm
kela￿ 2015. C*Jr aLK51 work has b•en wtt3wi8ken $0 IMI mioht $iaie io thè Company8 member8
th06e matters we rpwlred UJ Wie io tr*m 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 I￿thÉ op¥thon8
Iw wrtl M b￿f c*.
40 Me8pI Iload
Dublm 4
D04 C2N4