Docusign Envelope ID.. 6A187861-04964859-87ED-299171I230970 INDEPENDENT AUDITOR'S REPORT to the Members of Féile an Phobail Limited IA company limlted by guarante&, not havlng a sharo capltall Roport on the audit of the flnan¢lal statements Opinion We have audited the charity financial statements of Féile an Phobail Limited ('the charity'l for the financial year ended 31 March 2023 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet. the Statement of Cash Flows and notes to the financial stalemenls, including the summary of significant accounting policie5 set out in note 2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accordance with FRS 102. In our opinion. when reporting in accordan with a fair presentation framework the financial stalemenls.. give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of ils surplus for the financial year then ended., have been properly prepared in accordance with United Kingdom Generally ACpted Accounting Practi., and have been prepared in accordan with the requirements of the Companies Act 2006 and the Charities Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with Internalional Standards on Auditing (UK) {ISAs IUK}} and applicable law. Our responsibilities under those standards are fLJrther described in the Auditols responsibilities for the audit of the financial statements section of our report We are independent of the charity in accordance with ethical requirements Ihal are relevant to our audit of the financial statements in the UK, including the FRC'5 Ethical Standard, and the Provisions Available for Audits of Small Entities, in the circumstances set out in Note 4 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have prefomied, we have not identified any material unrtaInlieS relating lo events or conditions that. individually or collectively that may cast significant doubt on the charities ability to continue as a going concern for a period ol at least twelve months from the date when the financial statements are authorised for issue. Other Informatlon The other information comprises the information included in the annual report other than the financial statements and our Auditor's Report Iheieon. The trustees are responsible for the other infomialion contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly slated in our report, we do not express any fomi of assurance conclusion thereon. Our responsibility is to read the other infomiation and, in doing so, consider whether the other information is materaally inconsislenl with the financial statements or our knowledge obtained in the course of the audit, or othemise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misslalements, we are required to determine whether this gives rise to a material misstatement In the financial statements themselves. If, based on the work we have performed. we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinion on other matter prescrlbed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees, Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements., and the Trustees, Annual Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit. we have not identified material misststements in the Trustees, Annual Report. We have nothing lo report in respect of the following matters wher8 the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records hav8 not been kept., or the financial statements are not in agreement with the accounting records and returns". or certain disclosures of trustees, remuneration specified by law are not made., or the trustees were not entitled lo prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemption in preparing the Trustees, Annual Report. 10
Docusign Envel9 ID.. 6A1878fj1-044eS9-87ED-2g9l7A2sO970 INDEPENDENT AUDITOR'S REPORT to the Members of Féile an Phobail Llmlted IA company Ilmltgd by 00nte8, not havlng a 8har& capltall Re8ponslbllllle8 of trustees for the tlnanclal statements As 8xplaln8d more fully in the Ststemenl of Trustees, Responsibllitlos sat oul on pag8 10, the thjstees ar6 rosponsiblg for th8 prBparation of the flnanclal statémènts and for being satsfied that they glve a truè and fair view, and for such intemal control as they d8termlne Is necessary to enable the preparation of financSal statèmants that are free from mat8rtal misstatement, whether due to frathy or error. In preparfng the financial stat8ments, the tnte83 r88pon8ibl8 for assessino the charlvs ability to ¢onttnue as a going cOnrn. dlsdosing, as apiCable, mattsrs related to goiro concern and using th@ going concern basis of accounting Ltnless m8nagement either intends to liquldale the charity or to rea8e operations, or has no wlistic allernaliva but to do so. Audltor's rèsponslbllltles for th9 audlt of tho flnanclal statements our obi8ctives are to obtain rea80nable assurance about whelh8r the financlal statsments as a whole are free from material misstatem8nt, wh8ther due to fraud or érror, and to issue an Auditorfs Raport that inoludes our opinion. Reasonable assurance is a high lev81 of assuranc&, but18 not a guarantee that an audlt conducted in accordance with ISAS (UK) will always delect a material misstatement when it exists. Misslalements can ari88 from fraud or arror and are consldered material if, individually or in the aggregate, they could wsonably ba axpected to influènca thè economlc clecislons of users takon on the basis of these financial ststemenis. ItY8gularltlés. Including fraud, are instan$ of norFcompllance wlth laws and regulations. We design proc8dures In lin8 wlth our responslbllltles, oudined above, to detect malerial mlsstatements in rospecl of irregularities, including fraud. The extsnl to which our procedures ara capable of detecting irregularitles, Including fraud is detailed below: Further infomialion rggarding tho 8cope of our respon8lbllltlos as audttor As part of an audit in accordance with ISAS (UK). we exercise professional judgement and maintain professlonal 8p11$M throughout the audit. We also.. Identify and assess the risks of material misstatement of th8 financial statement8, whether due lo fraud or error, de51gn and perform audit procedures responsive to those risks, and obtain audit 8widenc8 th8t is suffici8nt and appropriate to provlde a bas15 for our opinion. The risk of not detecling a material misstat8m8nt resulting from fraud is higher than for one resultlng frcm error, 85 fraud rnay involve Gollusion, forgery, intentional omissions. mlsrapr8s&ntations, or the override of intemal control. Obtain an understandlng of Intèrnal control relevant to the audlt In order Ic design audit proureS that are appropriate in th8 cirCumstans. but not for the purpose of expressing an oplnlon on the effectiveness of the charity's intemal control. Evaluat8 the appropriatene88 of accounting policies used and th6 raasonablenèss of accounting estlmates and relaled di8closure8 made by Iruste8S. Condude on the appropriateness of the trustee8' Use of the going Concern basis of accounllng and. based on the audit evidence obtained, whelher a material uncertainty exists related to 8vents or conditions that may cast signifi¢ant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertalnty exists, we are required to draw attention in our Auditorts Report to the r818ted disc108ur8s in the financlal slatements or, If such disclosures ore inadequate, to modify our opinion. Our conclusions are based Dn the audit evidence obtained up lo the date of our Auditor's Report, However, future events or corKlilion8 may cause the the charity to cease to continue as a going cOnrn. Evaluate the overall presentation, slfucture and content of the financi95 statements, includlng the disclosures, and whethèr th& financial $tatements represent tho underlylng transactions and events in a manner Ihal adbieves fair pr888ntalion. 11
Docustgn Envelopa ID.. 6Al8786196-48s97EL>29917II23097o INDEPENDENT AUDITOR'S REPORT to the Members of Féile an Phobail Llmited {A company limitèd by guarantéo, not havlng a shara capltall Vve communicate with those charged with governance warding, among other matters. th& planned scope and timlng of the audit and significant audit findlngs, indudlng any significant deficlgnci&s in inlemal control that we identify during our audit. The purpose of our audlt work and to Orn we owe our ro8pon81bllltie8 This report is made solely to the charity's mèmbars. as a body, in ac¢ordance with Chapter 3 of Part 16 of the Companles Act 2006. Our audit work has bean undertaken so that we mighl state b the Charity's members those matters we ara required to state to them in an auditorfs report and for no other purpose. To the fullest extenl pennitted by law, we do not accept or assume responsibility to anyone other than the charity and the charitys membérs as a body, for our audit wort<, for this report, or for the opinions we have fomied. Claran Pdlccavana (Senior Statutory Audltor) forand on behalf of QUARTER Chartered Aocountanls and Slalutory Audito st Anne's House 15 Church Str681 Cathèdral Quarter Balfast BT1 1PG 20 December 2023 12