INDEPENDENT AUDITOR'S REPORT
to tho Members of ABC Community Network
IA ¢oMpany Ilniltad by guar4nl¥6. not havln9 a sharè ¢apllall
Roport on tha oudlt of thg flnanclal stat8m&nts
Oplnlon
W8 have audlled the company flnanclal 818lemenls of ABC Communlty Nelwork I'lhe company'l for the financlaS
year ended 31 March 2023 whlch comprls6 the Statement of Flnancial Aclivlties (Incorparaling an InGome ond
Expenditu￿ AcfY)unll, the Balance Sheet, the Slalement of Cash Flows and notes to Ihe financlal $tatem8nls.
In¢luding Ihg summary of slgnrficanl accounllng pollcigs $91 out In nolg 3. The financlal reportlng framework that has
bgon appll6d In thelr preparation Is applicable law and Unlted Klngdom Accounlliig Slandards, Including FRS 1 ts2
"Thtr Flnanclal Reportlng Standard appllcabl& In the UK and Republlc of Ireland., applying sgd[￿ 1A of that
Standard and Accounllng and Reportlng by Charitsgs,. Slatemenl of Recommended Praollc8 appllc8b18 to charlties
proparing thoir accounts In accordance wllh FRS 102.
In our oplnl¢Jn. when r8porflng In accordance wlth a fatr prèsentallon framework the flnandal sla19m8nts:
glv@ a Irue and ftjir view of the stale of the cornpany's afPdirs as al 31 March 2023 and of ils surplus for Ihe
flnanclal y8ar then ended;
hav8 been properly prepared In uccordan¢6 wllh Unlled Kingdom Gonerally Accgpled Accounllng Pract￿.,
hava bg¢n prepared In occordan¢L4 wllh Ihe requlrements of Ihg Companles A¢1 2000.
Basls fo)r opinlvn
We oondu¢l8d our audlt In eccordanoe with Intemational Standards on Auditing {UK) (ISAS {UKyI and appIl￿ble law.
Our responslblllties under Ihos& 81andards ar8 further d88crfbod In th8 Audlior'8 fDspon8lbllllle8 for the audll of the
financial statements section of our reporL We ore independent of the ¢ompaty In aG¢ordan¢e wllh ethl¢al
requlrements that are relevant to Dur audll of the flnancial ¥lalemerts In tlie UK, Includlng the FRC'S Ethlcal
Standard, and the Provlsions Avallable for Audlls of Small Enlilles, In tho clrcumstan¢¢s sel out In Nots 4 to the
financial statement5. and we have fvlfilled our other &lhlcal respon8lblllllB8 h accordance wlth these requlrBrn8nts.
We belleve that the audlt evIde￿e we have oblalned is suffictent and approprlalo lo provlde a ba818 for aur opinion,
Conoluslons r&latlng to goln9 con¢8rn
In audlling tho flnanclal statgmenls, ￿ havg concludod Ihat th& Irusle68' uso ol thè uolng concern basls of
accounting In thg preparation of the financtal 5tqlem&nls is approprlale,
Based on Ihg work wa have pgrformad, wg hav8 not Idenllfted any mat8rfal uncartalnll8s rèlallng lo ownis or
(x)ndltlons Ihal, indivldually or collectively, may Gast sIgn￿l￿ant doubl on the company's ability to wntinue as a going
coneern for a perlod of al least tyielye month8 Irom tha dale when th8 flnanclal slatemonts are authorlsad fDr1$8u@.
Our re8pon81blllllas and the raspon8ibllldes of the trus18e8 w(Ih respect lo going conc6rn are descrlbed In the r&levanl
secllons of thls reporL
Olher Infomiatlon
The olh8r Informatlon compr15es the Infomiallon Included In th8 annual rpport olhsr than tho flnanclal stat6m&nt$ and
our Auditorfs Report Ihereon. The trusteès are responslble for Ihe other informalion ¢onlained within the ￿nn￿al
rowrt. Our oplnlon on tho Ilnanclal statements does not cover the other Informallon and, oxc&pt to the ￿t￿nI
Othe￿ISe explicitly staled in our rwFX)rt. ￿ do nol express any form of assurance ¢onrlusion thereon,
Our responslbilty Is to read the other Informallon and, in doln9 50, conslder whelher tho other Informatt￿ Is
materlally Inconsl.8lenl wSlh th8 financlal statements or our knowledge obtalnBd In the course of the audit, or
olheTrvise appoars to b8 materially misstated. If we identify such material Ino)n5151endès or apparent malertal
mlsstatemenfs, we are requlred to determine wh8ther Ihls gNe$ ri8e to a malerlal misstalem¢nt In tho financial
statements themselves. If, basgd on tho work we havg perfomied, wg conclude that ther01$ a maleAal m18Stalem&nl
of thls olhor Information, we are requlred to report that fact. Wg have nothing lo report In Ihis r6gard.
Oplnlon on olher.mattor prescrlb8d by tho Companies A¢t 20Q6
In our opinlon, based on th8 work undertaken in the coursè of the audit..
11)e Information glven In the Trustee5' Annual Report for the flnancial year for whlth the flnan¢lal 81otemenl$ are
prepared is conslslent wllh th9 ftnanclal statements; and
tha Trustees, Annual Réport has baon prepared In a¢cordan¢e wllh appll¢ablo legal requlrémènts.

INDEPENDENT AUDITOR'S REPORT
to the Meimbers of ABC Communlty Network
¢A ¢ompany Ilmltèd by guarantèo. Ilot hav5ng 4 share capltall
Matters oli whioh wo aro rgqulrod to report by exceptlon
In the Ilghl ol our knowl&dgB and undersl8nding of Ihe comp8ny and its snvironnienl obtained In Ihe Gourse of the
audit, wo have not kleniified matsrial mlsslal8ments in the Truste68' Annual Rewrt.
W$ have nouilng lo report In r9SP@cl of the folk)wlng matt&rs wher& th& Companlos Act 2006 requir85 U8 to repgrt10
you If, in our oplnion:
•dequate accounlln9 rècords hav9 not beon kept: or
the flnancial slalemgn(s ara not in agreemont wlth th& awounting reoords and returns; or
¢ert8in diaclosure5 of Irustoes, remunerallon speaifigd by law arp not made; or
the trustees were not entitled to prepare the fliiancial statements In accordance V￿th tha small wnpanlos rogime
and take advantage of the small oompanie$' exernpllon In preparlng the TTusle83' Annual Repott.
R¢spon$lbllltle8 of trustee$ tor the flnanclal statements
As explalnod more fully In the Slalement of Tru$tee$' Reswn$lbllllles 8et out on page 7, th8 Iruslee& are responsible
for fhè preparallon of the flnan¢lal stalem8nt$ and for bglng sallsflod Ihal Ih8y glvo a tru8 and falr vlow. and for &uch
intemal ountrDI 89 they determine is n8oèssary to enable Ihe prepaiailon of financial slaLements that are free from
material ml&staleMent, whether due to fravd or gtror.
In prepatlng the financlal slalgmenis, the Irustees are respon8ible for assessing th8 comp8nls abllily lo cc)nlinu$ as
a golng oon¢ern. disoloslng, as appllcable, matlgrs relat¢d b golng concern and using tho golng Concern ba51s or
accounting unless management eifher Inlellds lo IIquKlate the company or to Gease ope￿Il0n2. or has no roali81Sc
allemative but b do 5P.
AudIt0￿S raspon8lbllltle8 lor the audlt of thè flnancl818tatom&nts
Our obJ&ctlv88 ar8 to obl8ln w880nab18 a8gur8nca alx)ut whether the fin8nclal stat6menls as a whole are freo from
material misstatement, whether due lo fraud or errcr, and lo issue an Audllovs Report that Includ05 our oplnlon.
Reas(￿able assurance 19 a level of as8urance, but Is nDI a guarantee that an audlt conducted in accordance
with ISAS (UK} will always deteGt o materfal misstatement when it exists, Misstatements ¢an arl89 from fraud or error
and ara con81dered malerlal If, lThJlvldually or In th8 aggregata, Ihey could raasonabty be $xpeGled io influence the
e¢onomi¢ declslons of users taken on tha basls of those flnancial statements.
IrTrgu13rltl&s, Includlng fraud, 8rB Insl8nc6s of noii-compllan¢8 with laws and rggulatlons. We deslgn procedures in
lkne our responsiblllues, outlined above, to dg1gcl materlal misstalemonts In respèct of Irregularilles, Includlng
fra￿1. The eXt￿tt0 whlch our proc6dur88 are capable of dalecllng Irregularllles, Including fraudls delailod below:
Furthor infomiation regarding tho soope of our re5ponslbllitlos os auditor
As part of an audlt in acGordanae with ISAS IUKI. we exercise professional judgement and maintain profe88ional
s￿PtICISM throughout th8 audlt. W8 also.
Identify and assess Ihg rjsks of Trtststlal mlsstatsment of the . whelher due to fraud or error, d8slgn and perform
audll procedures responsive lo those rlsks, and oblaln oudlt evld8nc& thal is suffi¢ient and appropriate lo provide
a basls for our oplnlon. The rt$k of ni)t dete¢tlng a materlal mlsstat0m&nt r9sulllng from fraud16 hlghw Ihan for
one r8sulling from error, as fraud iTray involve collu51on. foruery. inlenlltsnal omls8ion6, misrèpresentation9. or the
overrlde of Inlemal control.
Obtaln an undorstanding of Internal control relevant to the audil In or(l¢r to deslgn audit prrtedures that aro
appiopriate In the circumslancos, but not for the purposo of expressing an opinion on the effeolivene9$ of the
company's Internal ¢onlrol.
Evaluate Ihe apprJpriatenes& of accountSng pollttlÈs used and th8 reasonab18ness of a¢counllng esttmales and
related disclosuEES mada by trLt8toes.
Conclud6 on the approprlatenes& of the Irustges, u8& of tho golng ¢¢mcern ba￿& of accounting and, based on th
oudil eVIden￿ oblalned, whether a materlal uncertalnty oxlsts r¢lated to 9¥9nts or condllions that may cast
significanl doubl on the company's abllity lo ¢onlinue as a going conoern. If we conclude that a material
uncertalnly exlsts, we are rgqulrèd to draw attenllo"n In our Audllols Report to Ihg re18tod dlsclosures li) the
flnanGia] slatemenls or, if such dlsclosures aro Inadequal8, lo modify our opinion. Our eon¢lusions are based on
th& audit eviderkce ¢)blained up lo the date of our Au(Jilor's ReporL Howevor, future events or condlllon8 may
¢8use the the cofflpgny lo fjease to conlinug as a going concern.
Evaluate the overall presenlallon, $truGlure gnd Gonlenl of the finan¢lal statements, Includlng th8 d18closures, and
ethel. the financial stalements represonl th6 undorlylng transactlons and evènts In a manner that aGhlev68 lalr
presentatk)n.
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INDEPENDENT AUDITOR'S REPORT
to the Members of ABC Community Network
IA company Ilmlted by guarant9•, not havlng a sharo Lapllall
We communlcale wilh those ¢hargod wlth govfjrnanc6 rogarding, among othar mgllers, the planned scope and
tlmlng ol the audlt and Signlflcanl audlt flndlngs. Includlng any slonificant defidenolos in internal Gonlrol Iliat we
Edenllfy during our audil.
Rualrl Maglnn {
lor Statutory Audltor)
forand on boha
of
DALY PARK &
OMPANY LTD
Reglslered Audllors
4 Camegla Street
Lurgan
Co, Armagh
BT66 6AS
Northom Ir¢land
26 Octobor 2023
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