Irwin - Donaghey Stockman COMMUNITY ADVICE CAUSEWAY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF COMMUNITY ADVICE CAUSEWAY Oplnlon We have audilgd the financial 81alèmenls of Community Adwce Causeway Ilhe 'charity'} for tho year ended 31 March 2020 which comprise the s181ement of financial activities. the balance sheet and the notes to the financial stalemenls, including a summary of significant accounting policies. The fifiancial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Finaneial Reporting Standard 102 The Financi81 Reporting Standard 8pplicabl& in the UK and Republic ol Ireland (United Kingdom Generally Accepted Accounting Piacb'ce}. In our opinion. the financial slalem&nls'. give a true and fai¥ view of the stale of the charitable company'8 affair8 as 8131 March 2020 and ol ils incoming resources and application of resources, for the year then ended., have b&en properly prepared in accordanca with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in awordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further descri￿d in the Audiloes responsibilities for the audit of the linancial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant lo our audit of the financial slalemenls in the UK, including the FRC'S 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. Concluslons r8latlng to golng concern We have nglhing to report in respect of the foll¢)wing matters in ￿latIon lo whith the ISAS IUKI require us to report lo you where.. the Iruslees, use of the gtsing COn￿rn basis of accounting in the preparation of the financial statements is not appropiiale., or the trustees have not disclosed in the financial slalements any identified mal&ri81 uncertainties that may cast significant doubt about the Charity s ability lo continue lo adopt the going concern basis of aecounb'ng for a period of al least twelve months from the dale when the financial slalernenls are authorised for issue. Other Information The Iruslees ale responsible for the other Information. The other information comprises the inlomiatr'on included in the annual repo¢ other than the financial slalemenls and our auditor's report thereon. Our opinion on the financial slalemenls does not cover the other information and, except to the exlenl otherwise explicitly slated in our report, we do not expres5 any form of assurance conclusion Ihereon. In connection with our audit of the financial slatemenls, our responsibility is lo read the other information and, in doing so, consider whether the other information is materially inconsislont with Ihg financial stalem8nls or our knowledge obtained in the audit Dr olhenNise appears lo be materially misslaled. If we idenlfy such material inconsistencies or apparent material misslalemenls, we are required lo determine whether theré is a material rnlsslalemenl in the financial slalemenls or a material misslalemenl of the other information. If, based on the work we have performed, we CDnclude that there is a material misstslemenl of this other information, we are required lo rèport that fact. We have nothing to report in this regard. Oplnlons on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of our 8udil.' the information given in the Iruslees, Report, which includes the directors, report prepared for the purposes ol company law, foi the financial year for which th6 financial statements are prepared is con$i5tenl with the financial slalernenls., and the directors, report included within the Irusloes, ￿port has been prepared in accordance with spplicable legal requirements. COMMUNITY ADVICE CAUSEWAY - Donaghey Stockman INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COMMUNITY ADVICE CAUSEWAY Mattgrs on whlch wg are requlred to report by exception Ill the Iighl of the knowledge and understanding of the Charity and ils environmgnl obtained in the course of the audit, we have not idenlrfied material misslalemenls in the directors, report included within the trustees, report. We have nothing lo report in respect of the following matters in relation lo which the Companios Act 2006 requir&s us lo report to you if. in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or th& financial statements are not in agreement with the accounting records and relums.. or certain disclosures of trustees, remunerah.on specified by law are not made., or we have not received all the infomialion and explanations we require for our audit., or the Iruste&s were not enlilled lo prepare the financial statements in accordance with the small eompanies regime and lake advantage of the sm811 companies, exemptions in preparing the trusteo8' report and from the requirement to prepare a strategic report. Responsibilitie8 of trustg9S As explained morg fully in the statement of trustees, responsibilities, the Iruslees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation ol the financial statements and lor being satisfied that they give a true and fair vieN¥, and for such internal control as the Iruslees determine is necessary to enable the preparation of financial slatem8nls that are free from material misslalement, whether due to fraud or error. In preparing the financial slalemenls, the trustees are responsible for assassing the charity's ability lo continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going concem basis ot accounting unless the Iruslees either intend lo liquidate the charitable company or lo cease operations, or have no realistic allernaliv8 bul ID do so. Auditorfs respon81blllt188 for thè audlt of the flnanclal statements Our objectives are to obtain reasonable assurance about whethèr the financial statements as a Who￿ are free from material misstalemenl, whether due to fraud or error, and lo issue an auditor's report that ineludes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audlt conducted in accordance with ISAS IUKI will always detect a material mls5tatemenl when il exists. Misslalemenls can arise from fraud or eTror and are considered material if, individually or in the aggregate, they Could reasonably be expectèd lo influence the oconomic decisions of users taken on the basis of these financial slalements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al". hllp'.IhNww.frc.org.uklaudilorsresponsibilities. This description foms part of our auditorfs report. Irwin Donaghey . Stockman COMMUNITY ADVICE CAUSEWAY INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF COMMUNITY ADVICE CAUSEWAY Use of our report This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 01 Part 16 Lif the Companles Act 2006. Our audit work has been undertaken so that we might slate lo the charitable Company's members those matters we are required lo slal? lo them in an audilor$' report and for no other purpose. To the fullest extent pemitted by law, we do not accept or assume responsibility lo anyone other than the Charitable company and the charitable company's members as a body, for our audit work. fo¥ this report. or for the opinions we have formed. Mrs All$on Wallace (Senlor Statutory Audltorl for and on behalf of Irwln Donaghey Stockman LLP Statutory Audltor 23125 Queen Street COLERAINE Co Londonderry BT52 1BG 24 March 2021