A Crowe Independent Auditors Report to the Members of Christian Aid Ireland (Northern Ireland) (A company limlted by guarantee, not havlng a share capital) REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS Oplnlon We have audiled the f Inanclal statements of Christian Ald Ireland (Northem Ireland) (Ihe 'Company') for the year ended 31 March 2024, which comprisethe Statemenl of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes to the flnancial statements, includlng a summary of slgnlflcant accounting policies. The financlal reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth FRS 102. In our oplnlon. Ihe accompanylng flnanci81 slatemenls.. glve a true and fair view of the assets, Ilabilities and fin8ncial posltion of the Company as at 31 March 2024 and of Its net movement in funds for the year then ended.. have been properly prepared in accordance with Financial Reporting Standard 102 'The Financial Reporllng Standard applicable in Ihe UK and Republlc of Ireland. and in accordance wlth the Statement of Recommended Practlce "Accounting and Reportlng by Charities"; and have been properly prepared In accordance wlth Ihe requlremenls of the Companles Act 2006 and Charities Act (Northern Ireland) 2008. Ba$ls for Oplnlon We conducled our audlt In accordance wilh Internatlonal Standards on Auditing (UK) {ISAs (UK)) and appllcable law. Our responslbillties under those slandards are further described in Ihe Audilors, responsibilities for the audit of Ihe flnancial statements secllon of our report. We are Independent of Ihe Company In accordance wlth the elhlcal requlrements thal are relevant to our audit of f inancial slatements in UK, Includlng the FRC'S Ethical Standard, and we h8ve fulfilled our other ethical responsibilities in accordance with these requlrements. We belleve thal the aud5t evldence we have obtalned is sufflcient and appropriate to provide a basls for our opinion. We believe that the audit evldence we have obtalned Is sufficlent and approprlate to provlde a basls for our opinion. Concluslons Relatlng to Golng Concern In auditing the financial statements, we have concluded that the dlrectors, use of the going concern basis of accounling in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not Identlfied any malerial uncertalnlles relating to events or condltlons that, individually or collecllvely, may cast significant doubt on the company's abillty to contlnue as a golng concern for a period of at least Iwelve months from when the financial statements are authorlsed for issue. Our responsibilities and the responslbilities of the directors wlth respect lo golng concern are described in the relevant sections of this report. Other Infomiatlon The directors are responsible for the other Information. The oiher Information comprises the informatlon included in the Annual Report, other than the financial statements and our Audilors, Report thereon. Our opinion on the financial statements does not cover the other Information and, except to Page 36 Christiap Ala Ireiano Nmberr Ire ap.o
the extent otherwise explicitly slated in our report, we do not express any form of assurance conclusion thereon. In connectlon wlth our audit of the financial statements, our responsibility Is to read the other information and, in doing so, consider whether the olher information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether there is a material misstatement in the financial statements or a material misstatement of ihe other information. If, based on the work we have performed, we conclude Ihat there is a material misstatement of this other informalion, we are required to report that fact. We have nolhing to report in this regard. Opinion on the Other Matters Prescrlbed by ihe Companles Act 2006 Based solely on the work undertaken in the course of the audil. we report thal.. in our opinion, the informatlon given in the directors, Annual Report Is conslslent wlth Ihe flnanclal slatements,. and in our opinion, the Dlrectors, Annual Report has been prepared in accordance wrth appllcable legal requlrements. We have obtained all the information and explanatlons whlch we consider necessary for the purposes of our audlt. In our opinion the accounting records of the Company were sufflclent to permlt the flnanclal statemenls to be readily and properly audited, and the financial slatemenls are in agreement with the accounting records. Matters on Whlch We Are Requlred to Report by Exceptlon Based on the knowledge and understanding of the Company and Its envlronment obtained in the course of the audit. we have not identif led malerial misstatements in the Directors, Annual Report. We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 requires us lo report to you if, in our opinion.. adequate accounting records have not been kept,. or the financial slalemenls are nol in agreement with the accounting records and returns,. or certain disclosures of Directors. remuneration specif led by law are not made., or we have not received all the Informatlon and explanations we require for our audit-, or the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptlon In preparlng the Directors, Annual Report. Responslbllltles of Dlrectors for the Flnanclal Statements As explained more fully in the Statement of Directors. Responsibilities, the Directors are responsible for the preparation of the financial slatements and for being satisf led that they give a true and fair vlew. and for such internal control as the Directors determine is necessary to enable the preparatlon of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financlal statements, the Directors are responsible for assesslng the Company's ablllty to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Page yl Ckr si ap A"¢ Ire 8r¢- NOrter lre.arc
Audltors. Responslbllltles for the Audit of the Financial Statements
We have been appointed as auditor under section 65{2) of the Charilies Act (Northern Ireland) 2008
and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statemenls as a whole
are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report
that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee
that an audil conducted in accordance with ISAS (UK) will always detect a material misstatement when
It exists. Misstatements can arise from fraud or error and are considered material if, individually or In
aggregate, they could reasonably be expected to influence Ihe economic decisions of users laken on
the basis of these f inancial statements.
Irregularilies, including fraud, are Instances of non-compliance with laws and regulalions. We design
procedure5 in line with our responsibilities, outlined above, to detect material misstatements In respect
of irregularities, including fraud. The exlent to which our procedures are capable of detecting
irregularities, including fraud, is detailed below.
Extent to whlch the audlt was consldered capable of delectlno Irregularftles, Includlng fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified
and assessed Ihe risks of materlal misstatement of the financial statements from Irregularities,
whether due to fraud or error, and discussed these belween our audit team members. We then designed
and performed audit procedures responsive to Ihose rlsks, Including obt8ining audit evidence sufflcient
and appropriate to provide a basis for our opinion.
We obtained an understanding ofthe legal and regulatory frameworks wlthln whlchthe chariiy operates,
focusing on those laws and regulations thal have a direct effect on the determlnatlon of material
amounts and disclosures in the financial statements. We assessed the required compliance with these
lews and regulations as part of our audii procedures on the related flnanclal statement ilems. In
addition, we considered provisions of other laws and regulations Ihal do not have a direct effect on the
flnancial statements but compliance wilh which might be fundamental to the charlty's abilily to operate
or to avoid a material penalty. We also considered the opportunities and incentives that may exist withln
the charity for fraud.
Audltlng standards Ilmlt the requlred audlt procedures to Identlfy non-compllance wlth these laws and
regulations to enquiry of the directors and olher management and inspection of regulatory and legal
correspondence, If any. We identified the greatest risk of material impact on the flnanclal statemenls
from irregularities, including fraud, to be within the tlming and completeness of Income and the override
of controls by management. Our audlt procedures to respond to these risks included enquiries of
management and the Income, Finance, Rlsk and Audll Committee about their own identification and
assessment of ihe risks of irregularities, testing of a sample of transactions against the terms of any
agreements and the requirement of the Charities SORP (FRS102), sample testing on the posting of
journals, reviewing accounling estimates for biases and reading minutes of meetings of those charged
with governance.
Owing to the inherent limitations of an audit, there Is an unavoidable rlsk that we may not have detected
some material misstatements in the financial statements, even though we have properly planned and
performed our audit in accordance with auditing standards. In addition, as wilh any audlt, there
remained a higher risk of nOneteCtIon of irregularities, as these may Involve collusion, forgery,
intentional omissions, mlsrepresentations, or the override of internal controls. We are not responsible
for preventing non-compliance and cannot be expected to detect non-compliance wlth all laws and
regulations.
A further description of our responsibilities for the audit of the financial statements Is located on the
Financial Reporting Council's website at..
The Purpose of Our Audlt Work and to Whom We Owe Our Responslbllftles This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 ofthe Companies Act 2006 and Part4ofthe Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitled by law, we do not accept or assume responsibillty to anyone other Ihan the Company and the Company's members as a body. for our audit work, for this report, or for the opinions we have formed. Slgned by: Roseanna O'Hanlon (statutory Audftor) for and on behalf of: Crowe Ireland Chartered Accountants and Statutory Audit Flrm 40 Mespil Road Dublin 4 D04 C2N4 Date: Fage 39 Cbr 81 ap A a Ireianc- Norttrerr Ire.'apo