Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanabogan Year ended 31 January 2024 Oplnion We have audited the financial slalements of Camphill Community Clanabogan Ilhe 'charily'I for the year ended 31 January 2024 which comprise the statement of financial activities (including income and expendilure account), slalement of financial position, statement of Gash flows and the related notes, including a summary of significant aGGounting policies. The financial reporling framework that has been applied in their preparalion is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ii'eland (Uniled Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a Irue and falr view of tha stale of the charity's affairs as al 31 January 2024 and of ils inooming resources and application of resources, including its income and expenditure, for the year Ihen ended- have been properly prepared in accordance with Unlled Kingdom Generally AcGepled Accounting Practice., have been prepared in accordance with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in accordance with Internation81 Standards on Auditing {UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are furiher 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 requiremenls that are relevant to oui- audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibililies in accordance with these requirements. We believe that the audit evldence we have obtained is sufficient and approprlate to provide a basis for our opinion. Coiiclusions relating to going concern In auditing Ihe financial statements, we have concluded that the trustees, use of the going concern basis of accouiiting in the preparation of Ilie financial slatemenls is appropriate. Based on the work we have performed, we have not identified any materlal uncerlainties relating lo events or conditions that, individually or collectively, may cast slgnificanl doubl on the charily's abilily to continue as a going concern for a pei'iod of at leasl twelve months from when Ihe fin8ncial statements are aLtlhorised for issue. Our responsibilltles and the responsibilities of the trustees with respect to going concern are described in the I'elevanl 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 2024 other information The other information comprises the information included in the annual report, olher than the financial statements aiid our auditor's report thereon. The Iruslees are responsible for the olher information. Our opinion on the financial statements does not cover the other informalion and, exGepl lo (he extent olhenNise explicilly slated in our report, we do not express any form of assurance conclusion Ihereon. In connection wllh our audit of the financial statements, our responsibility is to read the other iiiformalion and, in doing so, consider whether the other inforinalioii is malei'ially inconsistent with the financial statements or our knowledge obtained in the audit or otliewise appears to be matarially misstated. If we identify suGh material inconsistencies or apparenl material misstatements, we are required lo determine whether there is a material misslalement in the financial stalements oi. a material misstatement of the other informalion. If, basèd on the work we have perform8d, we conclude that there is a material misstatement of this olher information, we are required to report th81 fact. We have nothing lo report in this regai'd. Opinions on other matters prescribed by the Companles Act 2006 In our opinSon, based on the work underlaken in the course of Ihe audit-. Ihe information given in the trustees, report for the financial year for which Ihe financial statements are prepared is consistent with the financial statements., and the Irust6es' report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exception In the light of the knowledge and understanding of the cliarity and its environment obtained in the course of the audit, we have nol identlfied material misslatemenls in tho Iruslees, report. We have nothing to report in respect of the followlng mallei's in relalion lo which the Companies Act 2006 requires us to reporl lo you if, in our oplnion: adequate accounting records have not been kepl. or relurns adequate for our audit have nol been received froin branches not visited by us; or the flnancial slatemenls are not In agreement with the accolinting records and returns- or certain disclosures of trustees, remuneration specified by law are not made- oi. we have not received all the informatlon and explanalions we require for our audit. 10- Camphill Community Clanabogan Company Limited by Guarantee Independent Auditor's Report to the Members of Camphill Community Clanal)ogan (conllniied) Year ended 31 January 2024 Responsibilitles of trustees As explained more fully in the Irustees, i-esponsibilities statement, the trustees (who are also the direGlors for the purposes of company law) are responsible for the preparation of the financial slalemenls and for being satisfied that Ihey give a true and fair view, and for such inlernal control as Ihe Irustees determine is necessary to enable the preparalion of financial slalernenls that are free from malerial misstalernenl, whether due lo fraud or error. In preparing the f inancial slalements, the Irustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related lo going conoern and using the going concern basis of accounting unless the trusteès either inler)d to liquidale the charliy or to cease operations, 01- have no realistic allernalive bul to do so. Auditor's responslbilities for the audit of the financial statemènts Our objectives are lo obtain reasonable assurance about whether the financial slatemenls as a whole al-e free from malerial 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 tliat an audil conducted in accordance wlth ISAS (UK) will always delecl a material Inisstalement when It exists. Mlsstalemenls 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 inst8nces of non-compliance wilh laws and regulations. We design procedures in line with our responsibilities, oullined above, lo delecl material misslal8menls in respect of irregularities, including fraud. The extent lo which our procedures are capab16 of detecting irreoularities, including fraud is delailed below: We identify and assess the risks of material misstatement of Ihe financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risl