INDEPENDENT AUDITOR'S REPORT to the Members of ABC Conimunlty Network IA ¢omp#ny Ilmltva by guaranlge, not havlng a shoro capEtsII Report on tho audlt of th? flnanclal $taleinenl$ Opinion We navè audlt¢d th¢ ovtTTpany financlal $tstemetrts of ABC CommLinNy Ne￿ork Ilth& comp8ny'l for tho fln?nGlal year ended 31 Maroh 2024 whleh ¢ompris8 the 8tatem&nt llf Flnanttial Actl￿trèS (Incorporallng an In¢ome and Expendltu A¢countl, the Balanc8 Sheet. thè Slalem8nt of Ca8h flows and notss to the finanoial slatem&nts, Ineludlng th8 siimmary of s￿nIfiCant aG¢ounling pollcies set out In 2. "rho Iln8nttial roportlng IramBwc>rk Ihal has been appliod In fftelr pr¢paraliort is applicab￿ liw and Unit¢d Klhgdom AG¢ounling standards, Including FRS 102 'Tho ￿nanGla1 Reportlng Slpndard appll¢abl6 In lh8 UK and Ropubll¢ of Ireland apptylrÉg Se¢iiort 1A ol that Sl8no8rd and Ac¢tsiinllng and Reportlng by Charitivs.. Stalerngnl of Recommeudsd Pra¢11￿ appllcablo lo ¢hariil88 propailNJ Ihglr accoun1$ ID accordance with FRS 102. In our opinton, wh6n wportin9 In 4¢¢or¢Jance with FJ falr pregentailon fr&m6woYk the linanc1818tat¢ments'. olve a trut and falr vlew of tha ¥latg tsfth& compan18 affalr¥ as gt 31 Mavch 2024 and of Ila d&liott for flnw)clai y08r thèn endod., hav& been properly proP8r¢d iff a¢¢¢rdanGe with U•iled Kingdom G&nerally A¢c¢pt¢d Acoourntlng PraGllca'. and hav8 been prepared In arcor¢YAn¢e wllli tlie requlroments r)f Ihe C¢mpanio8 Act 2QO6. Basis for oplnlon We conducted Dur audlt In a¢¢ordanee with Intematlonal Standa￿8 on Audllin9 (UK) (ISAS IUKII and app￿able law. Our resportslbllllies under Ihosg sl&nd8rd& ar8 futlher des¢rtbed in Ilie AuditDVs re8pon$ibilllie$ for th¢ audit of the aiittlal 51alementS 5e¢tlon of our tEPOrt. Wa Indeppndenl of th& company in acGord8nc8 wllh othlcal requlremant& that arè relevant ltr otsr audll Of Ihe flnanclal stat6moths In the UK, InGludlng the FRG'S Ethlcal Standard and the Provlsltsns Avallable for Audlts of Small Enlillas, itt the Glrcumslance8 sel out in Not$ 3 to tho flnanclai slate￿iénts, and we havfj fulfilled our alher eth￿al re$poiiglblllties in accordance wllh th9$9 requirements. W$ belleve that the audit evrdenc& w& have obtalnod 18 8tsfflrAonl and epproprlalp lo pmvlde a bqslg fLJr ¢ur Qplnlon. Concluslon$ rolatlng to yolng concem In audltlng the flnan¢ial slatompnts. we Qondudod Ihat tha trustg88' use of the going concern bas1& of ccountln9 In the prepar4tfon uf tha linallclal sts*lomgnl& Is approprtal$. Based oft the work ws havo ygrfoymed. have not identitled any makrfal unoertalnlles rp.laling lo or ¢ondltitsng that, Indlvldu8lly or ¢ollecilvety. may cast ?[gnifi￿nt duubt on th¢ ¢ompany'$ abllily to coThllnua as a going con¢orn'fora p8rlot# of al leosl fwelve months from the daio when the finanviai st￿1￿MentS are aulhori8ed for Ès$u&. Our fesponslbllllf&8 and thè responsibililk9 of the tru81￿ wllh r88peGI to golng are de8crlbdd in tha relgvanl sectlons of th1> roport. otlier Informatlon The olhar Inft)rrrnallon ctsmprisas the inlormullon Ineludod th8 8Mnual reprJrt ather than the finantti218tatem¢nls and oiir Audltorfs Report IhererJn. trusla&s ap responsible for the olh6'r Infonnallott Contained within the alliiiial report. Our oplnlon on tho flnandal statemenls does not cuvor Ihe other Informallon and, exGepl lo IhA extent the￿18￿ axplittllly Stated in our report, we do not exprèss any form of a58uranGe ¢ondu8ion Ihere¢)n. Our regPL7n$lbility Is lo read thg plh¢r information ond, in dolng so, con8lderwhglher tho other infomiatloii Is mtlorialty Inconglstenl wtlh th& flnanclal statements or our knowl@dgfy ub181ngd In coura8 of the audit. or olherwk& Wpeors lo b8 materially miss181￿. If wo Idenllfy such malartal Inconsisién¢la$ tsr appartnl matsrial mls8tat¢monls. we are raquired to de16Th1na wholher Ihl$ glves rtse IL> a mat¢iial m1851at0mgJnl In tho firtan¢lal 8tatemènt* th¥msalves. If, based on the work w6 have p¢rformed, we conclude that Ih¢rg Ks a mate¢lal mi8slaiÈmenl ol this olher Informallon, we arg raqulred to report that fa¢l, Wg havo nvlhing.to roport In thi4 regard. Oplnlon on othèr Mattor pre$cribod by the Compgn1è5 Act 2006 In our oplnlon. based vn the work undèrtaken in the ttoiJrs$ of the audit.. the Infomisllon glven in the Tru810os'Artnual Report for th& fin4nclafyoarfor whlch tho flnanddl statemants ar6 prepar6d 18 consl8lentwllh thè financial $ial¢rnLBnls' and th6 Tru$1ee8' Annual Rtsport ha$ besn prapared In a¢¢ordance wllh applicable legal requlrement8. io INDEPENDENT AUDITOR'S REPORT to the Members of ABC Communlty Network A oompany Ilmltad by guttrantse, ntst havlng a ¥hare £apltall Matterg on whloh wo ar8 r(MLFlrgd to report by pxuepllon In the li9hl of our knowledge and und?rstsnding of tho campany and Ils env6ronrt7enl oblalned In the cour89 of the #udit, we have ii¢t Idenllfied maferial mi8Statsmgnl$ Ih the T￿Ste&s, Annual ReporL We havg nothlDg to rèport In rèspoGt of IIT¢ loll¢wlng mattfjrs whero th8 Companles A¢1 2008 requlro8 US to Teport lo you Sf, in our oplnion.. adequats accounlii)g rocard51)avo not b8en kapl, or the IlnanGial slalom8nts are nol, In ¥9r¢¢monl w51h the accounllng fycord8 and relums; ar ¢ertaln cll$¢lo$uro8 of tru&t¢é$' remunerallon speclllod by IEJW 819 not made,. or the Iru$t8e$ wer& not entiilÈEI fo prepare thp flnanc1￿ $tat$mgnts In 8ocoidon¢& wlth the 8mall oompanlgs reJim8 and take advantage of tho 8maN C¢xnpalllo8' oxempuon In proparina th¢ Tru&ts&s' Annual Repo R8spanslbllitlo$ otiffu$tsoS forthe fin&nvlal stolements AB explalned morg fully In the Statemènt ()f Trystaes FkspQ￿1b1llll0s Èèt out on pag$ 7, thè trustees are 10SFJon8lble for thg preparatlon of Ihg flnanoial slalemonts aftd tor b&ikng $allsfipd that thèy g[￿ a true and falr view. and foT such intgrnal control as Ih¢y dO￿rmIne 1$ ne¢e$gary to &nable th5 pr8pgraHon of flnanGl41 $ta10menlg that fre¢ from matortil miysiatemenl, whèlh?r duo te fraud or orror. In pr4porln9 thg tlnanclal 8tal$mgrrts, th¥ In18tees are ro$pDnBtble for assNgslng fh8 company'$ abillly lo ¢J)nlSnuL4 1$ 4 going ¢on¢¢m, ¢Ji8closiMg, as applic?blp, matter$ relalad tg golng ¢on￿rn and u8illg the gulng conc&m basls of aocuuttllng unless manBgern&nt ellhor inl4nds tu Ilquidalg (ho cornpany or lo ce889 op&rallons, or has no roHllsli alterllallve bLJt to do so. Auditor'g r¢$ponslbllStlo8 for th? audlt oltho flnanclal stafymenL8 Our objecllvag aro to obtain re8sonobl¢ assuranc6 ¥bgut whelhfjr Ihg Ilnanclal gtaloMont$ as a whol& are fr¢a from ma￿￿al mlsslat¢m8nl, whether due to fraud or ¢rror, and to Is¥ue an AudlloT'S Report that includei our oplnlon. Rea8on8blg 4s8uranc¢ Is a hlgh18vèl of a¥8uraNG& bul18 not a guaraMte8 that an audit condu¢ted ir a