Nl 21430 The Arma hRh mers Educational & Culturlll Or anisation Report of the indL'pendent auditor to the Members of The Armagh Rh)'mers Educational & Cultural Organisation We have audited the financial statements of The Armagh Rhymers Educational & Cultural Organisation for the year ended 31 March 2023 ¥vhiLh Lomprise of the stdiement of financial activities, income and expenditure acLoiint. balance sheel, accoLinti policies and notes l 10 3. These financial statements have beeli prepared under the aLLounting poliLies set OLII th¢rein. This report is made solely to the Lompany members, as a body, in accordanLe iwith Section 495 of the Companies Act 2006. Oiir aLidit vvork has been undertaken so that Ive migyhi state to the company menibers those tn¢llt¢rs are required to state to them in an aLiditors' report and t.or no other Plirpose. To Ihe t"ullest extent pemiitted by lai¥, li'e do not <1cLept or a.SSLinie responsibility. lo an}'one other than the Lonipanj. and the companv's members as a bodj, t.or our alidil ii'ork, tor this report, or t.or the opinions ive h¢?ve formed. Respective responsibil ities of the directors #n(1 auditors The responsibil ities ol" Ihe direLlor5 tor preparing? the tinanLial slalemenls in acLordance ii'ith appl iC1c ble laii, and United Kingyd()m AcLounti ng Siandcirds (United ki nbydoin Generall J AcLepied ALioiinling Pra¢tiLe) are set OLIt in the Statement of Responsi bililies ot the Di rectors. Olir responsibil it) is to auclit the finc1nLial stateiiients in aLL()rd1L nLe iw ith the relevant leg7al and regyiilatory reqiii reiiients and I nlernation£il Standards on ALidili ng, (UK and Ireland). We report to YOU Olir opinion as to w'hether the financial statements give a true and tair view and are properlj. prepared in aLLordanLe ivith the Companies Aci 2006 and Charities ALI (NI) 2008, and iihether the information g>iven in the directors, report is consistent w'ith the finanLial statements. In addition ive also report to )'ou if, in our opinion, the Lompanj has not kept proper aLLOLinli ngF records, it ive have not reLeived all the int"omiation and e,Kplanc2lions ive reqLiire t.or our aLidit, or it" intornialion speci tied bj. laiv regardingy direclors, remuneration and other transactions is not disclosed. We read other intom)ation contained in the direLlors report and consider Kvheiher it is consistent ¥'Ith the aiidited tin<inLial stateiiienls. We Lonsider the iniplicalions for our reporl it" lye beLome aiiare ot. any apparent iiiisstlc leiiients or niaterial inconsislenLies ith the financial Statements. Our responsibililics do not extend to any other int"orii)ation. Basis of audit opinion We LondLlCted oiir audil i n accordance Kvith International Siandards on Aliditing (U K & Ireland) issued by the ALidili ng, Pra¢lices Board. An audit inLILides exaimiiiation, on a test basi5 of. evidence relevant to the amoiints and disLlosures in the finanLial statements. It also incliides an assessment of the sigyniticant estiniaies and judgements made in the prepi1ration ot" the financial statemenls, and ot" wheiher the aLLOLintiniF policies are appropriate lo the company's Lircumstances, consistenil), applied and adequately disclosed.
Nl 21430 The Arma h Rhvmers Educational & Cultural Or anisation -continued We planned and pert"omied our audit so as lo obtain all the infonnation and explanations iN,hich we consider neLessary in order to provide us 1th suffiLieni evidence to give reasonable assuranLe that the financial stalements are free from material misstatement, ii'hether caused b). fraud or other irregyularity or error. In tomi ing7 oiir opinion Ive also evaluated the overal l adequacy of the presentation of int-onnation in the financial statements. Opinion In OLir opinion: the financial staletnents gi ve a triie and fair wieiv, in accordance ivith United Kingdom Generally AcLepted AcLounling Practice, ot" the stclte of aft.airs of ihe chdrit). as at 31 March 20? 3 Lind of its incomingy resources and application of resources tor the >'ear then ended. the financial staten)ents h¢lve been properl) prepared in aLcordanLe ii'ith the Fin<?nLiLII RLPOrting Staiidard c2ppIiLable in the UK and Republil Ot Ireland (FRS102), Charities SORP (FRS102) Conipanies Act 2006 and Ch2( rities Act (Nl) ?008. The information gyiven in the Directors, Report is Lonsistent ith the tinancial statements for the year ended 31 MarLh 2023. Conclusion relating to going concern We have nothingy lo report in respeLt ot ihe tollowingy matters in relation lo i¥'hiLh ihe ISAS (U K) require us lo report lo here.. The trL151ees' use of gFoingF LonLem basis of aLLoLinting in the preparation of the accounts is noi appropriate, or Trustees have not disLlosed in the accolints any identitied material LinLertainlies that may Last sigFnitiLant doubt about the TrLlSt'S <ibility to continLie to adopt the going concern basis ot" c ccountingr lor a period ot. at least tivelve months t.rom the date when ihe accounts are authorised tor iSSLIe. Opinion on other matters prescribed by the Companies Act 2006 In our opinion tlie intorniation gyiven in the Trustees" Report for the fin<inLial Jear for ivhich the tinancial slalemenls are prepared is consistent ith the financial statements. Matters on which we are required to report by exception We have noihii)g7 to report in respect ot" the fol loiving malters ¥vhere Compaiiies ALt 2006 reqliires us to report to J'ou if, in our opinion.. Adeqiiate accounlingy records have not been kept. or returns adeqiiate for our audit have not been reieived t-ron) branLhes nul visited b). us. or The financial statement5 are not in agreement ii'ith the acLounting records or retums; or Certain disclosures ot"director's remuneration specified by. laii. have not been made; or We have not reLeived all the int"ormation and e,Kplanations required lor our aiidit; or
NI 21430 The Arma hRh mers Educational & Cultural O anisation .continued Tbe directors are entitled to prepare the f]nancial statements and the tnistee's report in accordance with the small companies regime. The infonnation given in the trustees, report is consistent with the financial statements. Kieran McGeo (FCA) Senior Statutory Auditor For and on behalf of Flynn & Company Accountants Limited Chartered Accountants & Registered Auditors 28 Carleton Street Portadown Co Armagh BT62 3EP 15 December 2023