Rehability
Jiiflvpyndvnl Audllvr's Rrpvn io the Trustee5 Trf Rehgblllty
inion
We have audÈtedthe financial stalen￿ts of Rehabilty Ith¢'rbritabl¢ company'} forthe sy4rer￿ed 31 March 2023 which comprise of
St8￿men1 of financial aciiviiles lincludirtg income atml exFndiLiJre accoiiThi) and Balance She¢t and no￿ ￿ th¢ financial $th￿nen
including a sumw of significani accouniing policies. The financial rewrting fram¢work that has appli￿ in their preparation is
&ppliuble law and Uniikxi Kingdtsm Acc(HJnling StarLdar(Ls. incI￿1ng Financial Retffiing Stsndard 102 The Finattcial Reporting Stsndanl
applieable in th¢ UK Republic of Ireland (UnitLMI Kin8dom Generally Aecepted A¢¢￿Ill11n¥ Pradi¢¢).
In ouropinion tk financial StrdttTtThts'.
give a tnle and fair view of the stale of the charitable cornpany's affair5 &% ai 31 March 2023. a[￿ of its tt)thl incoming resour¢¢s and
expenditure of r£S￿jrec5. including its in¢ome and eXp￿dIture. foT the yearth¢n ended:
have been pr(yerly prerAFed in acc¢)rdartc¢ with Unityj Kingdom Generally A(c￿led Aecounting Prxucr. and
hav¢ b¢en prqMT4yJ in accordance with th¢ reqLLirements ofthe Conwanits Ati 2006.
Basi5 for OPiSbion
We conduaed <MJr audit ill aCCOTdan¢e with Inl¢Tnational Standard5 on A￿1111￿8 (UK} (ISAS (UKI) attd applicable law. Ow Jwsibiliti¢s
der ihose SLqndards are further described in the Avditor"s rwsibiliii¢s for ihe audii ofthe finan¢i81 staiemethts sectiOs] of our wxkrt.
We are independent of the chan￿b]e cixtwany In accordanr¢ with the ethical T¢qUiTe￿￿ts thai are Televani to our audii of the financia
51alen￿nts in the UK. incltsding the FRC'5 Eth*ai arKi we have ¢yJr other abical re5FonsJbiliiie5 in accrthtt with these
requirenKnts. We be]ieve that the audit evidence we have obtaincd is sufficE￿I and appropnaie ttTrprovide a basts for (4Lr opinion.
Cts#elu5ions relating to goiDg cojhcern
We have nothsngto report in res￿ of the following tnatters in relation to which the ISAS (UK) ffquire us 10 report to you where..
the tnistees. ￿se of the going concern basis of a¢courttin8 in the prqwation of the fJn&n¢igJ yat¢rn¢nts is noi Hppropriatr,. or
the trus1¢¢5 have not disclc6ed in the fina￿la1 Statem￿1$ any ideniified ma￿1•1 uncenainiies ihat maycast Si￿lf1¢an¢ doubt about
Ihe charitsble company'5 ability to ci)ntinue to adiyt Ihc gojngca￿ern bgsis of acciALniing for 2 ￿1¢￿1 of at le&%t twelve ]1K￿th$ from th¢
dat¢ when th¢ financial staicmeiiis are authorised for
Other Informatiort
The In￿le¢S ar¢ re5pon5ible for th¢ other infi>M￿tIOn. Th¢ other infomwion ¢omprise5 the irlfotmation iKluded in the trustecs. a[￿Ual
report. other ihan the financja1_4tsten￿nlS Imjr aidilfJr'% TetTht ()iir winton nn the fin4r￿7￿1 siaternents does tjot eover the oiher
inlomiaiion atd eKccpt lo the extcnt oilm¥ise expliciily staled we do nol express any form of &8stnn¢e iy)ncI￿l0n the￿n.
In conn#¢ion wth our audit of the flnancial wr tesp(w)*bility ts to rrad the other information an¢L in {k>ingS￿ consid
wh¢ther the other information is tnaterially inconsisieni wilh itle financial ststemetkts w ¢￿TkT￿>W1dgt Obtain￿ in the audit orotherwise
P￿ar5 to be m4ieri&lly misstated. Tf we identify such rnat¢Tial inconsistcncie5 or appareni ma￿la] m1$5tatements. we 8T¢ rquiTrl io
(kierniine whetkn there Is a mai¢rial [n1￿￿1¢rr*nt in the financial sLltemert￿ or a material mi&8uteJrKnl of the tsi￿r infonnaiion. If. b&sed
on the work we have ￿rOrI[1￿ we cO￿lUde thai tlKre isa ma*rial Misyatr￿Knt of thi5 other infornuiioo we are Iquired LO r¢KK>rt that
fact.
We have nothing 10 rep(rt in this T¢gar
Matter5 oll whlth we are requlr¢d to report by exception
We have nirthing lo report in Teyi of the following matt￿5 in relation io which CiwttJ"es (A¢¢ounts and Repoftsl Regu￿tionS
(Northern Ireland) 2015 re4ui¥e us to rq)ort to if. in wr opinion..
the information wv¢n in lh¢ fina￿la1 stateTnenLS is ineonsts*M in any material w with the tru5te¢s' report: or
the charitable company has not kepi adeguaie xcounting r￿ds. or
the fittancial staterllenis aTe not in a￿llt with the accounung and raurns.
we have not re¢¢ived all the infO￿￿10Th and explaD*ion5 we require lorour audiL
Re5ponsibilitles of trnstees
As explained more fully In th¢ tTUStffs' re5ponsibiliiies staiement set out on page 4. the trusm (who are also the directi)rs ofthe charitsbl¢
company for ihe purposts of cotnpany lawl are T¢sr*)nsible forthe pr¢p3rJtion of the financial sraiements and for betn8 satisfied that they
SIYC a Liu¢ aiiij Wi￿¥. ￿l￿ lui ￿l￿T￿ll1 wnltvl as the de￿1￿ is n¢c¢ss￿ TO ¢n4ble the preparaTlon ortlnanclal ￿[eMeTh
thai are free from matenal ]ni%5tst¢menL whether due to haud or error.

Rehability
IndependeDt Audl¢or's Report to the Trustees of Rebabi]ity
continued
In preparing the financial slatements. Ihe trustccs are responsible for &sses5ing thc charitable company's ability
to continue as a going concern. dis¢losin& #s applicable. martets related ¢0 going concem and using the going
concern basis of accounting unless the trustees either in*nd io liquidate the charitable company or to ce&s¢
operations, or have no realistic altrrnative but to do so.
Auditor's responsibilitles for the audit of the firt*ncial statements
We have been appointed as auditor under section 65(2)[I l of the Cltarities A¢t (Northern Ireland) 2(M)8 and
report in a¢¢oTdance with regulattons IT￿de under section 66 of that Act.
Our objectives a￿ to obtain reasonable assurancc aEM)ut whether the financial statements as a whole are frce
from material misstatement. wheiher due to frdud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance, but is nol a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a maierial misststement wlKn it exists. Misstatements can arise
from fraud or error and are considered material if, individually or in the aggregate. they could reasonably b¢
expected to influence the economic dccisions of ￿er$ tskcn on the basis of these financial statements.
A ￿rther de5CriPtion of our responsibtlities for ihc audit of the finAn¢ial ststements is located on the Financial
Reporting Council's website at.. www.frc.org.uklauditorsresponsibilitics. This description fom)s part of our
auditor's reporL
Use of our report
This report Is made solely to thc charitable company's In￿es. as a body. in accordance with Part 4 of the
Charities {Accounts Reports) Regulations (Northem I￿]and) 2015. Our audit work has been undertak¢n so
that w¢ might state to thc charitsble company's trustees thos¢ matters we are requir¢d to state to them in an
auditor's report and for no other purpose. To the fvllest extent pertnitted by law. we do not accept or assume
responsibility to anyone other than the charitsble company and the charitable company's trustees as a body, for
our audil work, for this reporL or for
e opinions w¢ have fomied.
Signed
Dem)ot Corr FCA Senior Ststutory Audiior
For and on behalf of DC ICA) Nl Ltd tla DC Corr & Company
29B Main Street
Randalstown
BT413AB
Date
23-Oct-23
DC {CA) Nl Limited Ila DC CO￿ & Company is eligible to act as an auditor in tern￿ of section 1212 of the
Compani¢s Act 2006.