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SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SURESTART
EDENBALLYMORE
YEAR ENDED 31 MARCH 2023
OPINION
We have audited the financial statements of Surestart Edenballymore for the year ended
31 March 2023 which comprise the statement of financial activities (including income and expenditure
account), statement of financial position, statement of cash flows and the related notes, including a
summary of significant accounting policies. The financial 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 (United Kingdom Generally
Accepted Accounting Practice).
This report is made solely to the charity's members, as a body, in accordance with chapter 3 of part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditoffs report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than Ihe charity and the charity's members as a body, for our audit work, for this report,
or for the opinions we have formed.
In our opinion the financial stalements:
give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of it5
incoming resources and application of resources, including its income and expenditure. for the
year then ended.,
have been properly prepared in accordan￿ with United Kingdom Generally Accepted
Accounting Practice applicable to Smaller Entities- and
have been prepared in accordance with the requirements of the Companies Act 2006.
BASIS FOR OPINION
We conducted our audit in accordance with Internationa5 Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our Oiher ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require
us to report to you where:
the Irustees, use of the going concern basis of accounting in the preparation of the financial
statements is not appropriate" or
the trustees have not disclosed in the financial statements any identified material uncertainties
that may cast significant doubt about the charity's ability to continue to adopt the going concem
basis of accounting for a period of at least ￿e1ve months from the date when the financial
statements are authorised for issue.

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SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SURESTART
EDENBALLYMORE (continued)
YEAR ENDED 31 MARCH 2023
OTHER INFORMATION
The other information Comprises the infomiation included in the annual report, other than the financial
statements and our auditor's report thereon. The directors are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report. we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to ￿ad the other
information ané, in doing so, consider whether the other 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 to determine whether there is a material misstatement in the financial statements or a
material misstatement of the olher information. If, based on the work we have performed, we conclude
that there is a material misstatement of this other infomation, we are required to report that fact.
We have nothing to report in this regard.
OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the trustees, report for the financial year for which the fi'nancial
statements are prepared is consistent with the financial statements., and
the trustees, report has been prepared in accordance with applicable legal requirements.
MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
In the light of the knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the directors, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion:
adequate accounling records have not been kept, or retLJrns adequate for our audit have not
been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns,. or
certain disclosures of directors, remuneration specified by law are not made., or
we have not received all the information 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, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.
RESPONSIBILITIES OF DIRECTORS
As explained more fully in the directors, responsibilities ststement, the directors (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the directors determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In pieparing the financial statements, the directors are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going conGern basis of accounting unless the directors either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.

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SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SURESTART
EDENBALLYMORE (continued)
YEAR ENDED 31 MARCH 2023
AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free frorn 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, but is not a guarantee that
an audit 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 the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-complian￿ with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities, including fraud is detailed below. However, the primary responsibility for the prevents'on
and detection of fraud rests with both management and those charged with governance of the
charitable company.
We assessed the susceptibility of the charitable company's financial statements to material
misstatement, including how fraud might occur, including evaluating management's incentives and
opportunities to manage earnings or influence the reported results. In common with all audits under
ISAS (UK), we are required to perform Specif￿ procedures to respond to the risk of management
override.
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misststement of the financial statements, whether due to
fraud or error, design and perfonn audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraué may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control.
Obtain an understanding of intsrnal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstsnces. but not for the purpose of expressing an
opinion on the effectiveness of the internal control.
Enquire of management, those charged with governance and the Charity's solicitor around actual
and potential litigation and claims.
Perform analytical procedures to identify any unusual or unexpected relationships that may
indicate risks of material misstatement due to fraud.
Review minutes of meetings of those charged with governan￿.
Evaluate the appropriateness of accounting policies used and the ￿asOnab1eness of accounting
estimates and related disclosures made by the directors.
Conclude on the appropriateness of the directors, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions thal may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditofs report to the related disclosures in the financial statements or, if such disclosures
are inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditorfs report. However, future events or conditions may cause the charity
to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.

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SURESTART EDENBALLYMORE
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SURESTART
EDENBALLYMORE (continued)
YEAR ENDED 31 MARCH 2023
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings. including any significant deficiencies in
internal control that we identify during our audiL
Mr G G Heaney (Senior Statutory Auditor)
For and on behalf of
Claremount FM Limlted
Chartered accountants & statutory audltors
43 Clarendon Street
Derry
Northern Ireland
BT48 7ER
07th September 2023