My Armagh- Financial statements for the year ended 30 September 2025 Page 6 Independent Auditors’ Report to the Trustees of My Armagh ## Opinion We have audited the financial statements of My Armagh (the “Charity”) for the year ended 30 September 2025 which comprise the Statement of Financial Activities, the Statement of Comprehensive Income, the Statement of Financial Position and the notes to the financial statements including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Generally Accepted Accounting Practice in the United Kingdom including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). ## In our opinion the financial statements: - (a) give a true and fair view of the Charity’s affairs as at 30 September 2025 and of its incoming resources and application of resources for the year then ended; - (b) have been properly prepared in accordance with Generally Accepted Accounting Practice in the United Kingdom and FRS102; and - (c) have been prepared in accordance with the requirements of the Charities Act (NI) 2008. ## Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's (FRC) Ethical Standard, 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 to 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 performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. ## Other information The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our auditor’s report thereon. 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 conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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. My Armagh- Financial statements for the year ended 30 September 2025 Page 7 Independent Auditors’ Report to the Trustees of My Armagh ## We have nothing to report in this regard. We have nothing to report in respect of the following matters in relation to which the Charities Act (NI) 2008 requires us to report to you if, in our opinion: - (a) adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - (b) the financial statements are not in agreement with the accounting records and returns; or - (c) certain disclosures of Trustees’ remuneration specified by law are not made; or - (d) we have not received all of the information and explanations we require for our audit. ## Respective responsibilities ## Trustees’ responsibilities for the financial statements As explained more fully in the Trustees’ responsibilities statement set out in the Trustees’ Report the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to cease operations, or have no realistic alternative but to do so. ## Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not 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 are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. - e revenue recognition; - e management override of controls; e posting unusual journals; and e unusual estimation amounts. As part of our audit procedures we discussed these risks with management, and performed audit procedures to identify the occurrence of such risks. There are inherent limitations in any audit procedures undertaken, and in particular the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting a material misstatement due to error. A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. My Armagh- Financial statements for the year ended 30 September 2025 Page 8 Independent Auditors’ Report to the Trustees of My Armagh ## Use of our report This report is made solely to the Charity’s Trustees, as a body, in accordance with the Charities Act (NI) 2008. Our audit work has been undertaken so that we might state to the Charity’s trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. ## Wolk ycidaslh ## Mark McNeill (Senior Statutory Auditor) For and behalf of: ## ASM (M) Ltd Chartered Accountants and Statutory Auditors The Diamond Centre Market Street Magherafelt 14 January 2026