Rehabillty Vndependeni Audlior'$ Rtporr io ibt Trusiee5 Of Reh4biliiv ini We 3udit¢d th¢ fjnmriaj statements of Rchability lthe'chan"thble COmp￿y'l for the ￿rended 31 Marth 2024 which ¢omprise of Staierneni offinancial activities li)cludmg in¢om¢ •)d expe￿Ilure 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 htrrn*KJnalStsThthrds on A￿llin8 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 re￿rt. We are independ*Ji 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 req￿1￿M&]ts. We beb'eve the audli evidence i¥thave obiained B sulTicient aThd8pw)PTiat to provide a b&qs forourq>inion. concl￿10￿S Tel%ting to goingnths from the date when the Sn&ttcialstaLLmcftts we authorised fi)r k%sue. Other inforrnation The tn]stec5 arc rcsIK>nsible forthe other inforn￿tiQrL The other iDforniation comprises the infornJ*ion included in the kni￿5. annua report other than the firtanc1￿ *aiemcrtts Dnd auditor s report th¢reon. Ow opinioTh (In th¢ fUN￿oI&l *ltstem¢nts d￿. tsot ￿Ver the oth inf(maiion and. except 10 ihe ex¢eni oih¢n¥ise exptiily sia*d in our we do not expressanN' fornj of&%suranc¢ ¢on¢kns50n thereon. In connection withour audit ofthe finan¢tal S￿ements. oui esp(M￿bIlity 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 InCon￿lL￿tI¢s¢K appareni matcria1mis5￿lCrn¢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)0￿1 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 l￿￿￿table 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 inforni*￿n aThd eX￿ana11)n$ w¢ requye fOr0￿r audiL R¢5ponsibiliti¢s of trkn$ttt$ As ¢xplain¢d tnor¢ fully in the tr￿tte5 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 pep￿tiOn 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 Mis￿trMCDLWh¢trU due io fraud or ¢rnJr. Rehability Indepelldell¢ Auditor's Report to the Tn￿tteS 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 S￿li0n 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 Ma￿la1 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 2￿6.