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INDEPENDENT AUDITOR'S REPORT to the Members of Church of ireland Orphans and Childrens Soclety for the Counties of Antrim and Down (A company limited by guarantaa, not having e share capital}
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Report on the audit of the financial statements
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Qpinion
We have audifsd tha charity financial statements of Church of Iretand Osphans and Childrens Society for the Counties
of Antrim and Down (‘he charily’) for the financial year ended 30 June 2025 which comprise the Statement of
Financial Activities {incorporating art Income and Expenditure Account), the Balance Sheet and notes to the financial
statements, including ihe summary of significant accounting policies set out in note 2. The financial reporting
framework that has been applied in their praparation is applicable law and United Kingdom Accounting Standards,
including FRS 102 “The Financial Reporting Standard applicable in the UK and Regublic of Ireland”, applying Section
4 of that Standard and Accounting and Reporting by Charities: Statement of Recommended Practica applicable to
charities preparing their accounts Int accordance with FRS 102.
In our opinion, when reporting in accordance with 2 falr presentation framework the financial statements:
« give a true and fair view of the state of the charity's affairs as at 30 Juna 2025 and of its deficit for the financial
year then ended;
+ fave been properly prepared in accordance with United Kingdom Generally Accapted Accounting Practice: and
+ have been prepared In accordance with the requirements of the Companiss Act 2006 and the Charities Act
(Narthem Ireland) 2608.
Basis for opinion
We conducted our auditin accordance with Intemational Standards on Auditing (UK) (ISAs (UK}) and applicabie law.
Our responsibilities under those standards are further described in the Auditor's rasponalblittes for the audit of the
financial statements section of aur seport. We ave independent of the charity in accardance with ethical requirements
that are refavant fo our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the
Provisions Avaliable for Audits of Small Entities, in the circumstances set out in Note 3 to the financial statements,
and we have fulftiled owr other ethical responsibilities in accordance with these requirements. Wa belteve that the
audit evidence we have ebtained is sufficlent and appropriate to provide a basis for our opinion,
Conclusions ralating to going concern
In auditing the financial statements, we have concluded that the trustees’ use ef the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not Identified any material uncertainties relating te events or
conditions that, individually or collectively, may cast significant doubt on the charily's ability to continue as a going
concem for a period of at least fwelve months from the date when the financial stataments are authorised for Issue.
Our responsibilities and the respensibilities of the trustaes with respect to going concern are described in the relevant
sections of this report.
Other Infarmation
The other information comprises the Information included in the annual report other than the financial statements and
our Auditor's Report thereon. The trustees are responsible ior the cther infomation contalned within the annual
repert, Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusien thereor.
Our responsibilty is to read the olher information and, in dolng go, consider whether the other information is materially
Inconsistent with the financial stalements or our knowledge obtalned in the course of the audit, or otherwise appears
to be materially misstated, If we identify such material incansistencigs or apparent material misstatements. We are
required to determine whether this gives ise fo a maierial misstatement fh the financial statements themselves. H
based an the work we nave performed, we conclude that thare is a material misstatement of this other information, we
ara required to report that fact. We have nothing {o rapart in this regard.
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Opinion on other mattar prescribed by the Companies Act 2006
In our opinion, bassd on the work undertaken in the course of the audit:
» the Information givan in the Trustees' Annual Report for the financial year for which the financiat statements are
prepared Is consistent with the financial statements: and
the Trustees’ Annual Report has been prepared in accordance with applicabla lagaf requirements.
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ieR TT9
INDEPENDENT AUDITOR’S REPORT to the Members of Church of Ireland Orphans and Childrens Society for the Counties of Antrim and Down (A company limited by guararites, nat having a share capital)
Matters on which we are requirad to report by exception fn the light of our knowledge and understanding of the charity and its environment obtained jn the course of the audit, we have notidentified material misstatemants in the Trustees’ Annual Report.
We have nothing to report In respent af tre following matters where the Companies Act 2006 requires us to report to you if, in our opinion: * adequate accounting records have not been kept; or » the financial statements ara not in agreement with the accounting records and returns; or * certain disclosures of trustaes' remuneration specified by law ave not made; or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime ahd take advantage of (he sraall companies’ exemption in preparing the Trustees’ Annual Report.
Responsibilities of trustees ior the financlal statements As expigined mare fully in the Statement of Trustees’ Responsibilities set out on page &, the trustees ate responsidla for the preparation of the financial statements and for being satisfied that they give a true and falr view, and for such internat control as they deiarmine is necessary lo enable the preparation of financial statements that are free from material misstatement, whether due fo fraud os error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern. disclosing. $$ applicable, matters related to going concert and using the going concer basis af accounting unless management either intends to liquidate the charity or to cease operations, or has no realisiic alternative but to do so. Auditor's responsibilities for the audit of the tInanclal statamants Our ¢bjectivas are to obtain reasonable assurence about whether the financial statements as a whoie are free from material misstatemsnt, whather due to fraud or error, and to Issue an Auditors Repart that inciudes our opinion. Reasonable assurance is a high fevet of assurance, but is nat a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists, Misstatements can arise from fraud or error and ate considered material if, individually or in tha agaregate, they could reasonably be expected to influence the economic desisions of users taken on the basis of these financial statements.
ineqularities, including fraud, are Instances of non-compliance with flaws and segulations. We design procedures in line with our responsibilities, cutlined above, to detect material misstatements in respect of Irregulanitles. incuding fraud. The extent to which our preceduras are capable of daiecting irreguiaritias, including fraud is detailed below: in identifying and assessing risks of matetlal misstatement in respect cf irregularities, ineiuding fraud and flon-compliance with laws and regulations, we considered ths following:
- tha nature of the industry and sector, control environment and business performance including the design of the remuneration policies, key drivars for directors! zemuneration, bonus levels and performance targats; - results of our enquities of managemant aboul their owa identification and assessment of the risks of irregularities; - any matiérs we identified having obtained and raviewed documentaticn of thelr policies and procedures relating to: - identifying. evaluating and complying with laws and regulations and whether management were aware af any instanees of non-compllance: - detacting and responding te the risks of fraud and whether management have knowledge af any actial, suspected or alleged fraud; . the internal controls established to mitigate risks of fraud or non-compiiance vith laws and regulations. - tha matters discussed among the audit engagement team including significant component audit teams atid relevant internal specialists, including tax and valuations specialists regarding how and where fraud might occur In the financial statements and any potential indicators of[fraud.] AS a result of these procedures, we considered the opportunities arid incentives that may exist within the organisation for fraud and Hentified the greatest potential for fraud. Jn common with aij audits under ISAs (UK), we are alse required to perform specific procedures to respond ta the risk of management override, We also obtained an understanding af the legal and regulatory ffameworks in operation, focusing on provisions cf those laws and vegulatlons that had a direct effect on the determination of material amounts and diselosures in the financial statements. The Key laws and regulations we considered in this context included ongoing compliance with the UK Companies Act and tax 'sgislation. In addition, we considered provisions of other faws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental for thelr ability to operate or fo avoid a material penally. a si pth tne ciate 46
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INDEPENDENT AUDITOR'S REPORT
ta the Members of Church of Ireland Orphans and Childrens Society for the
Counties of Antrim and Down
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(A eampany Ilmited by quaranfee, not having a share capital)
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Further information regarding the scope of our responsibilities as auditer
As part of an audit in accordanca with ISAs (UK), we exercise professional judgement and maintain professional
scepticism throughout the audit. We also:
» |dentify and assess the risks of material misstatement of the financial sfalements, whether due to fraud of error,
design and cerform audit procedures responsive to those risks, and obigin audit evidence that is sufficient and
appropriate te provide a basis for our opinion, The risk of not detecting a material misstatament resulting from
fraud is higher than for one resulting ftom error, a fraud may involve collusion, forgery, intentional omissions,
misrepresentations, cr the override of intemal control.
« Obtain an understanding of interna! contral retavant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for tha purpose af exprassing an opinion on the effectiveness of the
charity's internal control.
+ Evaluate the appropriateness of aecounting policles used and the reasonableness of atcounting estimates and
rélatad disclosures mace by trusteds.
« Conclude on the appropriateness of the trustees' use of the going concem basis of accounting and, basad on the
audit evidence obtainad, whether a material uncertainty exists relaled to avants cr condifions that may cast
significant doubi on the charity's ability to continue a3 a going concern. If we conclude that 2 material uncertainty
exists, we are required to draw aitention in our Auditors Report to the related disclosures In the financial
statements or, If such disclosures are inadequate, to modify aur opinion. Cur conclusions ate based on ihe audit
evidence obtained up to the dale of our Auditor's Report However, future events or conditions may cause the
charily to céass lo continue 36 a going concern,
» Evatuate the overall presentation, structure and contant of the financial statements, including the disclasures, and
whether the financial statements represent the underlying transactions and avents in a manner that achieves fair
presaniaticn.
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We communicate with thasa charged with governance regarding, among other matters, the planned scope and Sming of the audit and significant audit findings. including any significant deficiencies in intemal control that we identify during our audit.
The purpose of our audit work and ta whom wa owe our responsibilltias This report is made solely te ine charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Campanies Act 2006. Our audit work has been undertaken so that we might siate {o the charity's mernbers those matters we aré required to state to them in an auditor’s report and for na other purpose. To the fullest extent permitted by taw, we do not accept or assume responsibility te anyone other than the charity and the charity's members as a bady, for cur audit work, for this report, or for the opinions we nave formed, Conor Dolan FCA (Senior Statutory Auditor) (Sanior Statutary Auditer) for and on behalf of FINEGAN GIBSON LTD Chartered accountants and Registeved auditors 2nd Floor Causeway Tower 9 James Street South Baifast Antim BT2 SDN
13 March 2026
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