Rehabillty Vndependeni Audlior'$ Rtporr io ibt Trusiee5 Of Reh4biliiv ini We 3udit¢d th¢ fjnmriaj statements of Rchability lthe'chan"thble COmpy'l for the rended 31 Marth 2024 which ¢omprise of Staierneni offinancial activities li)cludmg in¢om¢ •)d expeIlure a¢counii amd Bahnc¢ Shea and noles tk financia151alemeThts, iD¢ludinga sumTnary of significani accouniing polcies. Th¢ finan¢ial rewrting fiam¢%wth that has applioj in their pN)aration is applicabk la and United Kingdom k¢ountingStandards, incklding Financia Reporting Stsndard 102 The Financial Rewhrting Standard applicabk in the UK and Rcpuble ofirel)d {UniÈd Kingdorn C£nerally Accepkd countil8 Practic¢). In ouropinion the finanaal statements.. givc a e 2nd fair of th¢ of the chariiabl¢ c(Mnwy's affaiJ5 as a¢ il M&ch 2024. aThJ of ils to¢a] incoming resowces and exp¢nd¥tur¢ ofr¢sourre& includMg its income a)dexpendtur¢. for the )rar then ended.. have been prokxb. Prepared in accordance wth United Ki8¢k>m C¢nually Accepied kcounting Flactice.. and have been prepared in a¢cordanc¢ Mithhe requirements ofthe CompantesAa . BAsi5 for opinio We dUa¢d (yjr audit in accordance Wlth htrrnKJnalStsThthrds on Allin8 ItKI IISAS {UKI)and aPTAicabie law. Our responsibilities un(krthos¢ standards are fijnher (kscnbed in the Auditor s resporLsibLlities lor the audit ofthe flnancial statement5 Kction of our rert. We are independJi of the charitsb companyin actordoThce the ethiealrequirements ihai arc Tetvani io our audi of ihc financial siai¢ments the UL includitig the FRC s Ethical Stand alld we [[died our other ethL'caJ responsiblliiies in a¢¢ordance with these req1M&]ts. We beb'eve the audli evidence i¥thave obiained B sulTicient aThd8pw)PTiat to provide a b&qs forourq>inion. concl10S Tel%ting to going<oDEeYB We have nothing (o repoi in tesped ofthe fdlowing Tnattcts in relaion to wthich the IS (UK) requiR us io repon w Jou wh¢r'. the tTU5¢5' use of t going ¢¢£¢M ofxcounling in ih¢ w¢parion of the flljancial swemthLS is not appropriatr: or the trustets have Mt discbsed in the fiE)ancial staMts any ideniified mariaJuncertsinuesthat may 5t signifi¢8Pt doulx4t<)u¢ the ehariiable compatty's abiiiiw collÉinue ¢0 &lopi the 801$ cooccm ba515 of accouDItDg for a lod ofat twel tt%>nths from the date when the Sn&ttcialstaLLmcftts we authorised fi)r k%sue. Other inforrnation The tn]stec5 arc rcsIK>nsible forthe other inforntiQrL The other iDforniation comprises the infornJion included in the kni5. annua report other than the firtanc1 aiemcrtts Dnd auditor s report th¢reon. Ow opinioTh (In th¢ fUNoI&l ltstem¢nts d. tsot Ver the oth inf(maiion and. except 10 ihe ex¢eni oih¢n¥ise exptiily siad in our we do not expressanN' fornj of&%suranc¢ ¢on¢kns50n thereon. In connection withour audit ofthe finan¢tal Sements. oui esp(MbIlity is read the inf(rnation and, in thing 9). consider whether the otherinformatloll l5 matcrial%' incoll5iStcThl V¥ith th¢ frtanaai stsiements OT alr knowkdge obiaitled in the audit o otheTWiS¢ app¢aTS to be rnatcrialy missÈated_ If idcniifv suth nktLnal InConlLtI¢s¢K appareni matcria1mis5lCrn¢nts. Wea T¢quircd to d¢t¢Tmine whether beTe Isa mLSStaLemeni inthe financial stsiements OT a matrTial JniSsWTt[o[ th¢ oiher lrfomtl(. If, b&8ed on Ihe WO have perfJmi¢d w¢ con¢ts(k thai there is a materialmis51aement ofthis other irfoTm&(ion. we ¥¢ required io ¢wTrrt that faci. We have nothing to rewft in this regard. M8tters o which wt are required * reptsrt b). exeeption We have nothing reTX)t irt resp¢a of the following maltets in relaion to which th¢ Charitie5 lknounts aTkd R4)01 Regdations INorthern Treiand) 2015 pquire us to rew1 if ITh our opini)n'. the infmation gÉven in the fLnancial gattments is incon5iStent in any mat¢Tial r¢spe41 th¢ Mst¢¢s" r¢port: or the ltable companyh&% tKbi kept adequate acwJntlll8 recoids: or the financial 5tatementsaTe notin agreernent wth the accounting¢cords at)d Tewms: or we have noi eceived al tr infornin aThd eXana11)n$ w¢ requye fOr0r audiL R¢5ponsibiliti¢s of trkn$ttt$ As ¢xplain¢d tnor¢ fully in the trtte5 l¢SPOllStbiiiti¢5 Statement Sel out oth pag¢ 4. the tTus¢ees (who are oiso the direaor5 ofthe charitable ¢oThpanyfoT the PUTposesof ¢OTnpany lawl aTe responsble foT peptiOn ofthe financial staiementsand for being satisfed that tlty g]ve a true ta]r VLeW, tor5uL* jllia control a5 Ule IDJstas Ilei¢rJnuK Js nttegsary to alabie thepreprnon orrjnanctal 51aiem¢tLts that arc fr¢¢ from matiral MistrMCDLWh¢trU due io fraud or ¢rnJr.
Rehability Indepelldell¢ Auditor's Report to the TntteS of Reh2bility cont In preparing the financial sthietnenls: thc tntstccs are responsible for assessing the charitable company's ability to continue &% a going concern. disclosing, as applicable. matter5 relaled to going concern and using the going concern ba515 of accounting unless ih¢ Irusiecs cithLr intend liqui(lutc thc charithble company or to cease operation& or have no rea]istic alternative but to do so. Auditor's responsibilities for tbe audit of tbe fingllei¥l statements We have been appointed as auditor under seciion 65(2)1 l ] of ihe Chariiies Act (Northern Ireland) 2008 and report in accordance with regulation5 made under Sli0n 66 of thai Ac¢. Our objeciives are 10 obtain reasonable Lssurancc about whether the fJnancia] siaiements as a m.hole are free from material misstatemenL iithether due to Irdud or error, and to issue an audiior s report that includes our opinion. Reasonable assurance is a high level of assurance. bul 15 not a guardntec that an audit conducted in accordance wilh ISAS IUKI will always detea a Mala1 misststemeni iyhen it exists. Misstatem ents can arise from fraud or ¢rr()r and ar¢ ¢onsid¢rd mal¢rial if, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users iaken on ihe basis of these financial staternents. A further description of our responsibilities for the audit of the financial statements is I0¢ed on the Financial Reporting Council s ivebsite at: li74iv.fr¢.org.uklaudiiorsresponsibilities. This description fornis part of our audiior"s rep)rt. Use of our report This report is made solelv to the charitsble company s uYstees, as a EM)dv, in accordance 7th Part 4 of the Charities (Accounts and Reports} Regulations (Northern Ireland) 2015. Our audit ivork has been undertaken so that M'c might statc to the charitable company"s trustccs thos¢ matters w¢ are required to state to them in an auditor's report and for no other purpose. To the lIest exieni pern)itted bv law.: M'e do not accept or assume responsibilitv to anyone other than the charitable compan!, and the charitablc eompan>' s truslees as a body, for our audit work. for this reporL o Ihe opinions i¥e have fornied. Signed Dermoi Corr l.-CA Senior SiaiuEOry Audiior For and on behalf ot DC ICAI Nl Lid tla DC Corr & Company 29B Main Street Randalstowm IIT413AB Date 231,.Ist DC {CA) Nl Limited tla DC Corr & Companv is eligiTr>le to aa &s an auditor in terms of section 1212 of the Companies A¢1 26.