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• Com￿nY.$ 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 fi￿ntI•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 Ethi￿1 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.
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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.
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RURAL SUPPORT
INDEPENDENT AUDITOR'S REPORT (CONTINUEO)
TO THE TRUSTEES OF RURAL SUPPORT
Our objecti￿5 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
gg￿gate, 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 detect￿n9 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.
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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 minL*ies 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 ¢L*r auditor's ieporL
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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
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