Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan Year ended 31 January 2023 Opinion We have audited the financial statements of Camphlll Community Clanabogan (the 'charity') for the year ended 31 January 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 Ihal has been applied in their prepar81ion is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable iri the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statemenls.. give a true and fair view of the stale of the charlty's affairs as at 31 January 2023 and of its incoming resources and applicalion of resources. including its income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., have been prepared in accordance with the requirements oflhe Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing {UK} {ISAs (UK)) and applicable law. Our responsibilities under those standards are further desGribed in the auditorfs 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 fLslfilled our other ethical responsibilities in accordance wllh these requiremenls. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating lo going concern In auditing the financial slatements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of thè financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast signlficant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of Ihe trustees with respecl lo going concern are described in the relevant sections of this report. Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan (continued) Year ended 31 January 2023 Other information The other information comprises the information included in Ihe annual report, other than the financial statetnenls and our auditor's report thereon. The trustees are responsible for the other information. Ouf opinion on the financial statements does not cover the other information and, except lo the extent otheNise explicitly slated 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 read the other information and, in doing so, consider whether the other infomiation is materially inconsistent wilh 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 the other informalion. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to repori thal 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 financial statements are prepared is consislenl with the financial statements. and the trustees. report has been prepared in accordance with applicable legal requirements. Matters on which we are requlred 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 tnjstees, report. We have nothing to report in respect of the following matters in relation lo which Ihe Companies Act 2006 requires us to report to you If, in our opinion: adequate accounting records have nol been kept, or relums 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 trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. 10- Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan (¢onttnuedJ Year ended 31 January 2023 Responsibilities of trustees As explained more fully in the Iruslees, responsibilities statement, Ihe trustees Iwho are also the directors for the purposes of company lawl ar& responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view, and for such internal control as the Iruslees delerming is necgssary to enable the preparation of financial statements that are freè from malerial misslalemenl, whether due lo fraud or error. In preparing the financial slalemenls, the trustees are responsible for assessing the charity's ability lo continue as a going concern. disclosing, as applicable, mallers related lo going concern and using Ihe going concern basis of accounting unless the trustees either intend to liquidate the charity or lo cease operations, or have no realistic alternative bul lo do so. 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 from material misslalemenl, whether due to fraud or error, and lo issue an auditor's reporl Ihal includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS {UKI will always detect a material misslatemenl when il exists. Misslalemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to delect material misstalemenls in respect ol irregularities, including fraud. The exlenl to which our procedures are capable of delecling irregularities, including fraud is detailed below.. We identify and assess Ihe risks of material misslalem8nl of the financial sl8temenls, whether due to fraud or error. and then design and perform audit procedures responsive to those risks. including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing risks of material misstatement in respect irregularities, includir,g fraud and non compliance with laws and regulations, w8 considered the following., _the ability of management lo override conlrols -the nature of the industry and sector, together with Ihe performance of the entily-lhe use of estimates and judgements in the preparation of financial statements As a result of the above we have considered the opportunities that may exist within the entity for fraud and identified the gre81esl potential for fraLJd to be management override of controls. In cornmon with all audits und8r ISAS IUK)we are required lo perform specific procedures lo respond to the risk of management override. In response lo the above potential risks we have responded by.. -we review minutes of meetings for reference lo any breaches in laws and regulations and past instances of fraud -we discuss risk of fraud at the audit team meeting, including fraud relating lo revenue recognition, related parties. and manag8menl override and financial statements disclosures -we discuss with management as to how Ihoy access, identify and respond lo fraud risk within Ihe company. 11 Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan fconfinuedj Year ended 31 January 2023 As part of an audit in accordance with ISAS (UKI, we exercise professional judgment and mainlain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive lo 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 misslalemenl resulting from fraud is higher than lor one resulling from error, as fraud may involve collusion, forgery, intentional omissions. misrepresenlalions. or the override of internal control. Obtain an understanding of internal control relevanl lo the audit in order to design audit procedures that are appropriale in the circumstances, bul not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness Gi accounting eslimales and related disclosures made by the trustees. Conclude on the appropriateness of the Iruslees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainly exists related lo events or conditions that may cast significant doubl on Ihe charity's ability lo continue as a going concern. 11 we conclude that a material uncertainty exists, we are required lo draw attention in our auditor's report lo the related disclosures in the financial statements or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audit evidence obtained up to the dale of our auditor's report. However, future events or conditions may cause the charity lo cease lo continue as a going concern. Evaluate the overall presentation, structure and content of the financlal stalemenls, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 12 Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan (¢ontinued) Year ended 31 January 2023 We communicate with those charged with governance regarding, among other mallers, the planned scope and timing of the audil and significant audit findings, including any significant deficiencies in internal control thal we identify during our audit. Use of our report 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 lo the charity's members those matters we are reqL¢ired to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have fomied. hompson (Senior Slatutory Auditor) For and on behalf of SP Mccaffrey & Co Chartered accountants & slalutory auditor 50 Campsie Road Omagh Co Tyrone BT79 OAG 15 May 2023 13