RURAL SUPPORT INDEPENOENT AUDITOR'S REPORT TO THE TRUSTEES OF RURAL SUPPORT Oplnlon We have audited the linancial staternent5 of Rvral Support Ithe 'charity'l for the yeaf ended 31 March 2024 which compfise the statement of fiftancial attivities, the balance sheet. the statement ol cash flows and notes to the financial 5t•tement% including significant accounting policies. The financial reporting framework that ha5 been applied in thei¥ preparation is opplicable law and United Kingdom kcountin9 Standaids, including Financial Reporting Standard 102 The Financial Reportin9 Stèndèrd •pplicJèle In the UK and Republic ol lrnl•nd (United Kingdom Generally Acc•pted Accounting Practice). In our opinion, the financial statements.. 9ive a true and fair view of the state of the ¢h•riE•bl• ComnY.$ affairs a$ 4t 31 March 2024 artd ol its in¢oming resources Jnd •ppli¢Jtion ol resouice for the yeaf then ènde%Y,' have been properly prepared in accordance with United Kingdom Generally Accepted Accountin9 Practice, and hèv• been prepafed in •¢cordanc• with the requirernents of Companies Act 2006. O•sls lor oplnSon We conducted our Judif in accordanc wilh Intern¥tioMI Standaids on Auditin9 (UK) IISAS IUKII and applicable law. Our responsibilitiès under those siandards are lurthei described in thè Auditors rèsponsibilit$ lor the audit of the fintI•l statements section of our report. We are independent ol the charity in accoidance with the ethical requiiements that Jfe ¥elevant io oui audit ol the financial siaternents in the UL including the FRC'S Ethi1 Standard, and we have fvlfilled our other ethical fesponsibilities in xcordance with these quireMents. We believe that the audit evidence we have obtained is suificier*t and 4ppfopriate to prowde a basis for our opinion.
RURAL SUPPORT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF RURAL SUPPORT Conclusions r•l•ti*vJ to 90in9 conc•rn In èudiiing the financial ststements, we have concluded that the Trnstees, use ol the going concern b•sis ol accounting in ihe prepaiatson ol the financial statements Is appropfiate. Based on the work we have perfoimed, we have not identified any materlal uh¢trtainiies rel4tin9 to •vents or conditions that. Individual or callectivety, may cast significani doubt on the charity's ability to continue as a goin9 concefn for a period of Ji least twefve months from when the financial statements are authorised for i55ue. Our respon51bilities and the r•sponsibilliles ol the Trusttes wilh sPeCt to 9oing concern are described in the relevant section5 01 this report. ¢)th•r Inform•tlon The other information ¢omprb5es the informatlon included in the 4nnu4 r•port othef than tho financial staiements and our auditorfs report thereon. The Tiustee5 a responsible loi the other inforynation contained within the annual report. Ouf opinion on iht financial Statements does not cover the other information and we do not express •ny lorni ol assurnnc• condusion ihereon. Our responsibility IS to read the oiher Infom)ation and, sn doing so, consider whether the other infornatton is materially inconsistent with Ihe financial statements or our knowléd9È obtained in the course ol Ihe audit. or otheMise appears to be materially misstated. If we identity such material Inconsistencles or apparent materi)I misstatements, we ire reqvired to determirte whether this gives rise to a matenal misstatement in the financi41 statemen¢5 rhernselves. If, b35ed on the work we have performed, we conclvde that there is J moterial mis5tatemeni ol this Other inforrnation, we I required to report thèi lact We have nothing to report in this regard. 12-
RURAL SUPPORT INDEPENDENT AUDITOR'5 REPORT ICONTINUED) TO THE TRu¥fEES OF RURAL SUPPORT Matters on whrch we •r• r•gulr•d to r•port by exceptlon We have nothing to ¥eport in respect ol the following rnatte in relation to which the Chafities (Accounts and Reports) Regulation$ 2008 require us to ieport to you il, in oui opinion,. the infomaiion given in the ffnancial statements is inconsistent in any material respect with the Trustees, reporL or suffi<i•nt Jccguntin9 rectsrds hJ¥e not be•n k•pt OF the financtal statements are not in a9reernent with the accountsn9 records.. or we have not recewed •ll the information and explanations w• requir• for our audlt. Responslbllltles of Trustees A5 explained mcre fully in the staiernen¢ ol Tnjstees. re5ponsibilitie% the Trustees. who are also th¢ dir¢rtor5 01 the ch•rity for the purpos• ol company law, afè responsible ftsr the preparation ol the financial statements Jnd lor being 5at15fied that thty 9ive a irue and fail view, and for such internal control as the TNstees deiermint is necessary to enoble the preparation ol financial statements that are free Irom malerial mi55tatemenL wheih•r due to fraud or orror. In preparing the flnJnci•l staternents, Ihe Tnjstees are responsible for assessing the charitys ability to continue as a going concem, disclosing, as appl¢c?ble, matters ielated to 90ing concern and using the 90ing concem basis of accounting unless the Trustees eithei intend to liguidate the chartiable company or to ceas• operation5, or have no realistic aliemjtyve but to do $0. Audltor'i r•sponstbiliti•s for th• audit of the finpn¢ial 5t•t•m•nts We havè beEn appolnied a5 auditor under section 65 of the Charities Act {Northem Ireland) 2008 and report in accordance wilh the A¢t and leVaTht regulations made or having effect thereunder. 13-
RURAL SUPPORT INDEPENDENT AUDITOR'S REPORT (CONTINUEO) TO THE TRUSTEES OF RURAL SUPPORT Our objecti5 ale to obtJin reasonable assurance about whether the financial st•tement5 as a whole are Iree from material missratemenL wh¢he¥ due 10 fraud ot efroi, and to issue an autlitorfs report ihat in¢lydès our opinion. Reasonable assurance is a high level ol assurance bul is not a guarantee that an audit conducted in accordance wTrth ISAS IUKI will blways detect a material missiatement when It exists. Misstaiemenis can arise from triud or error and are considered material if, individually or in the gggate, they could reasonably be expecied to innuence the economic decTsion5 01 usefs taken on the basis ol these financial sratements. The •xtènt to which our procedures •re c•p•ble of detectn9 irregulaiities Snduding ff•ud, 15 det•iled below. We obtained an undersiandin9 of ihe legal and regulatory framework applicable to the company throvgh enquiry ol man•9em•ni. sector research and the application ol cumul•tive ludit knowled9e. We idtniified the followin9 principil laws •nd reguljlions relevant 10 the Company - Companies Act 2006, Charities Att (Northern Ifelandl 2008 and ihe Ac¢ounting and Reporting by Charities.. Ststement of Recornmended Practice applicable to charitie5 preparing their accounts in accordance with ihe Financial Rtporting Standard applic•ble In the UK •nd Republic of IrelJnd IFRS 1021 leflective I January 20191. We developed an understanding of ihe key fraud risks to the entity (including how fraud might occur), thè controls in pl&c• to help mitl9ate those risks. and rhe accounts balances and disclosures within ihe financial 5tatement5 which may bv sus¢eptibl to management bias. Our understanding was obtained through revtew of the financial statements for signilicant accounting estimates, analysis ol journal eniriei walkthrough of the key contro15 Cycles in place and enguiry ol managemeni. 14
RURAL SUPPORT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF RURAL SUPPORT Ovi procedures to respond to Ihose risk5 identified included but weie htsi limited to.. Enquiry of managernenL and thè entity's solicltors around actual and pot•niial liligation and claims. Enquiry ol management lo Identify arby instances of non.compliance with laws and regulations. Reviewing minLies of meetln9s of those Iharged with 9overnance. Reviewin9 linJnciJl statement di5c195ures and testin9 to SLIPPOrting documentati¢n 1¢ Jssess compli•n¢e with •pplicable laws and re9ulations. Audittn9 the risk of management override ol contro15. including ihrou9h testing journal entries and other adjusirn•nts for appropriatèness, and evalLtating the busine55 rationale ot signilicont tran5artions outside the normal course ol business. A hjrther description ol ovr resportsibiliTles is available on th• Fin•n¢i•l Reporting CovncTrl's websile aL httpsllvrtw.fTc.org.ukJaudiioisf•sponsibilities. This dvs¢iipiion forms part of ¢Lr auditor's ieporL fS-
RURAL SUPPORT INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF RURAL SUPPORT Usè of our r•port Thi5 report is rnade solely to the company's membefs, as a body, in accordance with seciion 391 01 the Companies Act 2014. Our audit work has been undertaken $0 that we rn19ht state to the company's members those matters we ore required 10 Slote to them ID an auditorfs report and for rKJ Other purpose. To the fvllest èX1ent permitted by law, we do noi accopi or asssjme responsibility to •nyone other than the company and the ¢ornpony's m•mbtrs as a boty, lor our audil worl lor this repon, or lor the opinlons wé have lormed. Campbdl (Senior Stalutory Audltor) lor and •n b¢hall èf AAB Grnup (gun1*ts Umlt Chart•r•d A<¢ounl•nts si•tutory Audltor¥ 1 3 Arthur Street eelf•st Co. Antrirn Northern Ir•lJrtd BTI 4GA 1fj-