Ilewry & Moume CowopRrative UrntteL1
Independèntauditors, report
to fhe members of Nèwry & Moume Co.opera*ive Limited
Opiniim
We have atbJit8d th&a¢counts ot W & Mourne Ctroperabve Ltd for the year ended 31st M¥ch 2020 which comptsa
the Statement ol Finanual ACk￿lites. the Profit ar￿ Loss Ac￿￿n¢ th& Baknce S￿t and the related notss. The finandal
reporting frampwDd( that ha5 b88n appw in fheir preparation & applltsbk kqw aThJ the Finanaal R6POrtlng SlandaFd 1.02
leffe¢tsve l January 20161 and the accounts have treen prepa￿ in ar£orda￿ Mth FIIS102 SORP Isla12m2nL of
RecOmr￿ndEd Pr8Ctce fw A¢Gounting and Repoibng by Charilbsl 2015 (as atxended by the BuNetin issued In O¢toL¢r
2U18 and applicabk to8￿ account￿9 periods on or after 1st J8nu8ry 20191 publthd by the Charity Commissitsn
Northem Ird•nd ICCNII, 8ffectye Janu3ry 2016 (The SORPI under the h￿tOriCal i>Jst con￿ntiON and in 3ccorfance
the 8XOUntffj PDliTres %tQLEt on page5 1&18. which fr8mevJotk ConSti￿leS thp arplica￿e unit￿ Krwom Generdlty
Aot*pi2d Accountiro Practicé.
R95pe¢¥vo fewnsibltt*g 0*tho dhÈctr>rs and of the oudttors
AS de3cnbed on page 8, th8 charitys directors are responsible for Iha p￿pa￿tiOn￿fthe a<uunts ith 8(#x)RdanGewrth
applKabk law and United ￿ngdoM GeneTrlty A¢￿pted Atrt¢unkn9 pra￿1￿, applir4bIe to gaN8l*renbb'e5, for being
$atisfi8d thatth8 a¢c#)unts tswe 8 trUÈ artd fair vivw.
Ourresponsibility ￿ lo audit and expres5 an opinK)n Dn ltte accounts in at¢tsrd¥n￿ r8kvant ￿981 and reoulattsry
requirements and lfit8rnatiJnÈl Stand￿4s ofAudtsng IUK2nd Irelandl. Thosestsndards reqL'if* us to CoM￿Y with the
Alldthng practi￿ Boar(f$ IAPB%I Ethic&l Stend6rd5ferAudrfors.
We are required ts report lo thedifectors our opinion as to whetherfhe ?￿OuntS gwe a true and frair VIEH have ie8n
property preparad Sn aGwrdan* with United Kuigdom Ceneralty Att¢pied Attounting Practir and The Charthes
{A#ountsand Reportsl Regulations (Northerll Irekndl 2015.
We atsoreport to you rf. In ouropinion, the directors report v& materfally in¢On5￿tEnt￿Trh the accounts, Ifth¢ thaty
has not kept adequate 8ccountingEcords, ifthe tharivs report and acuunts are not in agrEementwilh the accounting
recordsand returns. or rfwe havE not re*i¥ed all the infotTnation and ewanaknonswe requirefor ouraudiL or if
u￿r￿a￿0￿ speofiÈd by law regarding d￿6¢tO[5 remuneration and tran￿d￿Jns wth the charty is nol d￿￿osed.
Srybfyof the audÈt of thefinanclal stsletnÈRts
An aLwJrtinvo￿e$ obtsiniog evid8￿ aboutthe amounts arKI d￿￿OS￿re9 in the accountssuffit￿ntfO give ￿sonable
assuranc* thatthp amounts aTefree frryn material trriSSlatempnL whetsr Caus￿ by fv4ud orError. includ83 an
OSS8&wmentof". whetherth2 axountiivJ wlio8s are 8PPFopriate to the companys rAr(￿MStanceS and hwe been
con5isieDly applled and adequatsiy dtsd¢sed . the reasonabfertE¥S ofS￿1n￿lCant attounting Sstimtes made by th
dwÈGtoTr.' and the overall prEsentsloTr ofthe accounts. In 3ddibon, we read all th2 finanual and non-fioancrdl Inltirrna
inthe arxounts to idenfiFyrnaterial incons&t¢rtcies wth the audited a¢xounts and b) Identy 2ny informAbon th*ts
8ppareDlymateri81ty incoTrth bas￿ on. ormatsrtalty Inc0n￿Stert wim. thè kn￿*Jgea￿Ured by us In the cautse of
parforming the audit If we b&coTDe aware of8ny appaEntmaterial mwststemEnts or irKon5kStEnu8s csn8il8rthe
Im￿]C£￿"01Sf￿rQUr reP￿t
Opinion
Opinlon on the ac¢ounts
In our0p1n￿n thè ÈcrA)unts'.
give a true and fairvlew of thestate of th8 charfVsaffa1￿ 8Set31st Mareh 2￿20 Jnd of its incoming resoUr￿$?￿d
applica￿0￿ Of re8OUrte5forthe yearthen ended.
have been prop&ty préparEd in a¢cordant* with Unrted GEneraltyAcceptedAcr¥)unting P￿cOrE
hHve wn psepared ui a(urf8ft* wtth the requirements oflhe CompanE5 Act 20LI5.

Newry & Mourne cow0￿ratiVe Llmitgd
Indgp8n¢ent auditors. r8POrt
to tho memb815 of Newry & Moume Cowoperattsve Limited
Opinton
Opinions on othermatt+B prosciibed by the Companips Act 2006
In ouropinion. based Ln the unikrt8k8n in the eoutse ol the 8ud
the inforrnab.on given in the dire¢tor5' reFKJrt for the financial year for which the 8pnts are p￿pared '
consistent wth the a¢xounts'. and
the direc*ors' report has bee￿ prepared in accordance applscabfe le9￿ requirements.
Matteys which w• aye reqvtyed to rpportby exceptio
We have nothing to report in re8P8tt of the tolknwtng m8tters In tsl>tion to whi¢h the Companles Act 20CE retyiw us lo
reportto you rf, In ourrpinvJn'.
ad•Ju* accounting records have not t*8n kept. ￿retUrnS adequateforouraudil havB not been received f￿?
nches not vi5itEd by us". or
the a¢cwntsare not in agreement with the accounting records and rattsff*.' or
rMtaln dtscknsures of directors, remunerdtion specified by Lqw Ère not made.. or
we have wl re￿1¥￿ all the infernalior and expl8n8Uons y￿ ￿qU￿8 for tsuraud￿, or
the dIr￿￿OrS were Dot entthj to prepare the accounts in ao>)rdan(2 the sm811 Ye9ime tske
advantage of the small etrnpollies, exemptiDn in preparing thE directors. ￿pOrt and tako advsntsoe oftre sma
rpanw eKemptron from the requiweniits prepare 8 Strategic report.
This report ￿ made SO￿ty to iho cornpanls rrEmb8r8, 35 a ts￿¥. In wth Chaptsr 3 of Part 16 Df tha
Companies Act 2m6. Our 8udrt work has bÈen undertaken so thal bve mvjht st* to the company% membets those
fflatte￿ WE ar? required lo $t8tè Its them in arf audiiors. report and for no othw purpose. To the fulkst ethnl by
law. ￿ do not acwl or 88sum¢ re5ponsrftiilty to 8nyoK olherthan thè company and the companls rnembers as 4 body,
for our audrtwork, for ieporL or forthe (pin￿n5 VR have formed.
Roynoids FCA
Iseniorstatutory Auditor)
foraTrd on behalfof
FWaffi¢k & Kearney Ltd
A¢coun&nts and Stslulory Auditors
14tl¥ De¢ember2Q20
10¢ Marcus Square
N&wry
8n4 IAE