Foylè Women's Ald
Company Ilmlted by gu8ranle•
Independent Audllor's report to Ihe m6mber8 01
Foyl• Women'g Ald (contlnued)
Year ended 31 March 2023
Oplnlon
We have audlled Ihe linanGial slatemenls of Foyle Women'¥ Ald lor the yeaf ended 31 March 2023 which
comprise the Consolidated Statement ol FinanGial A¢tivilles, Company Stalamenl ot Financial Aclivilies,
Consolldared Balance Sheet, Consolidated Slatem8nl of Gash Flows and notes lo tinancial slaternonls,
Including a summary ol significant accounlSng policies. The financial reporting Iram8work that has been
applied in their preparation is appficable law and United Kingdom Accounting Slandaids, includlng FRS 102
The Financial Reponing Standar¢ ap￿ICable In the UK and Repybllc ol Ireland IUnllg0 Kingdom Gengrally
Accep18d Accounilng Praclle8).
In our opinion, the tinancial 81atement8:
give a true and lair view of the State ol the group's and the parent Gompany'8 affalr8 as at 31 March 2023
and ol Ihe group prolll lor the year ihen ended;
have been properly prepared In accordance wlth Unlted Klngdom Ggnerally Accepted Accounting Practice.,
and
have been prepared in accordance wllh the requlrements of the Companle8 Ael 2006.
Ba81s for oplnlon
We conducted our audlt In accordance wilh Internallonal Standards on Audiling IUKI IISAS IUKI} and
applicable law, Our r8spon8iblliti8s under those slandards are lurlher described in the auditor's responsibili118S
lof tha audit ol the tinancial statgmonls section ol OLtr rgpjrt. Wa aro Indèp&ndont of tha Company In
accordance wllh the elhlcal requirements that arg relevant to our audil ol Ihe linancSal statements in th8 UK,
including tha FRC'S Ethlcal Standard, and we have fullilled our other ethical responslblllties In accordance with
Ihose requiremants, We believe Ihai Ihe audli pvidence we have obtalned Is sufllcl8ni and approprlale 10
provlde a basis lor our oplnion,
Con¢luslon8 relatlng to golng ¢on¢ern
In audlting the financial slalernenls, we have concluded that the trustees use ol the going concern basis ol
accounting In Ihe preparatlon ol the Ilnanclal slaleménis is apFioprlate.
Based on th8 work we have performed. we have not Idenlilied any material uncertainties relating lo events or
condllions thai, individually Of collectively, may cast signllicanl doubl on the company's ability to continue as a
golng concern lor a perlod ol at least Iwelve months from when the linanclal staiemenis are aulhorlsed for
issue.
Qur responsibililies and ihe respon8ibililies ol the trustees with respect lo golng concarn are described in Ihe
relevant sections ol this report.
Other Inlorm•tlon
The other Information comprises Ihe Inlormallon Included In the annual report, olher Ihan Ihe flnanclal
slaiemenls and our auditor's report thereon, The trustees are responsiblo for the other inloimalion. Our
opinion on the linanclal stalemenls does riot cov8r the oth8r information and, except lo the exlenl olhefwise
pxplicilly stated in our report, we do not express any form of assurance conclusion lttereon.
In connection wlth our audil ol the linanclal slalements, our r8sponsiblllly is lo read the other inlormatlon and,
In dL¥lng ¥0, Ggnslder whelher ihe Qiher Inlormallori 1$ materl&ly In¢ons131er71 wllh the Ilnaiiclal $18t8ments or
our knowlgdge obialn8d In Ihe audli or Oiherwlso appeals to b8 malerlally mlssiated. If wa idenllly such
material inconsislenci85 or apparent material misslatemenls, we are required lo delermine whether there is a
malgrial misslalemenl in tho linancial statements or a material misslalemenl of the other inloimalion. 11,
based on the work we have ptrrlormed, we conclude Ihal there Is a material misstatement of this other
inlormation, we are required lo report that lacl.
We have nothing to report in this regard,
Pago 11

Foyle Women'8 Ald
Company Ilmlted by guarant
Independent Audltor'8 report to thé m8mbaf& of
Foyle Womtn's Ald (contlnued)
Year endod 31 March 2023
Oplnlon8 on olher malter8 Pf08crlbed by the Companle8 Act 2006
In our oplnion, based on Ihe work undertaken In the course of the audll..
the Infoimaiion 9lven In Ihe Trustee's report for ihe Ilnanclal year for whSch Iha financlal slatemenls are
prepared is consistent wllh the financial slatem8nls', and
the Truslee's report has been prepared in accordance with applicable legal rèquiremenlg.
Matter8 on whlch w• aro requlred to report by excepllon
We have nothing lo report In fespeGI ol the following matlers where the Companies Act 2006 requir86 Us 10
report lo you If. In our opinS0n'.
adequate accoLtnling records hav6 not been kept, or returns adequa18 loi our audli have nol been recelv8d
from branches not vlslied by us., or
Ihe linanclal statements are not In agreemenl with the accounllng iacords and the returns., or
certaln dlsclosures ol Trusiee's remuneratlon speclfled by law are not made: or
we have not recelved all Ihe informallon and explanallons w8 requiTe lor cur audit,. and
Ihg Irusteas were not eniilled to prepare the financial statements In acoordanGe wllh the small companie8
regime and take advaniage ol the Sfnall companles, exemptions in pfeparln9 Ihe Tru51e&'5 report and lake
advantage ol the small companles 8xempiion Ifom the requirement lo prepare a 3tralegic feport.
R09ponglbllltleJ ol Trusteea
As explained mole lully in thè Trustee's responsibilllles slal8menl, the truslees are responsible lor Ihe
preparation ol the linan¢lal slalemenls and lor being satisfied that they glve a true and lair view. and for such
Inlernal conirol a6 the trustees delermlne Is ngcessary lo enable Ihe pr&parallon ol Ilnanclal 8talemenls that
are free Irom material mis$latement, whether due to fraud or error.
In preparing the linancial siaiemenls, the iruslees are responsible lor assessing Ihe Gompany s abilily to
continue as a going concern, di6closing. as appllcable, maltors related lo going concarn and using ihe going
on¢ern basls ol accounling unless the Irusiees eilher Intend 10 liquidate the company or lo cease operallons,
or have no realistic alternatlve bul to do so,
Audltor'8 respon8lbllltle8 for the audlt ol tha f Inanclal $t8t8mentg
Our objecllves are lo obialn reasonable assurance about whether the linanclal 81atemenls as a whole aro free
from material misslalemenl, whether due lo fraud or error, and lo issue an audilor's report that include8 our
opinion. Reasonable assurance Ss a high level ol assurance, bul is not a guarantee that an audit conducted In
accordance wllh ISAS IUKI will always delect a mal8rlal misstatement when11 exists. Mlssiatements can arise
from IraLtd or error and are considered materlal il, individually 01 In the aggregate, they could reasonably be
expected to Inlluenco Ihe economic decislons ot U38rs taken on the ba818 of these flnanclal slalem8nls.
Iriegularllles. including fraud, aro Instances ol non-compllance wilh laws and ragulaiions. We dosign
procedures In Ilne with our responslbililles, oulllned above, lo dglect material mlsslalements In Tespecl ol
irregularlties, including traud. The 8Xt8nt lo which our procedures are capable ot delecllng irregulaiilles.
including fraud is detailed below..
Identltylng and asse$slng potantl81 rlsks rnlal•d lo Irregularltle$
In identifying and assèssino risks of material misslalamenl In respect ol irregularities, includino fraud an
non-compli&nGe with laws and regulation8 we con81¢ered the lollowlng.,
the naturo ol the Industry and sector and control environment.
the18gal and regulaloiy framèwork appllcable.
the results of our enquiri&s of management and other key persons about their own identllicalion and
as88ssmgnl DI the risks and irregularities.
Pagg 12

Foyle Women's Ald
Company Ilmlted by guarant¢•
Indèpendont Audltor's rèpon io Ihe members ot
Foyle Women'8 Ald (conllnued)
Yoar ended 31 March 2023
the Charlty own pollcles and procethJr8s on Gompllance wilh laws ar￿ regulaiions including any instances
of non.comF4iance.
Audlt rnJpon8e to rlsk Identlfled..
As a fesull ol performing the above we Identified and performèd th8 following procedures..
enqulry of management, those ¢haroed with govefnance around actual and potontial litigallon and claims.
enquiry of entiiy stall in compllance funcllons to idanllly any instanc88 01 non.compliance wlth laws and
regulallons.
reviewing Ilnanclal statement di8cloELsre6 ano testlng to supportlng doeurnenlalion to as8gJB compliance
with applicable laws and regulations.
P8rformlng analytical procedures to kl8nlSly any unusual or unexpected relallonshlps thal may Indicate risks
ol material rnlsslalemenl due io fraud.
Auditing the risk ol managemenl overrlde of controls, Includlng through lesllng journal entries and Oiher
adjuslmènls lor appropriateness, and evaluallng Ihe busine8$ rallonale ol signllicant transacllons outside
the normal course ol business,
As part ol an audll in accordance wilh ISAS {UK}. we exerclse prolesslonal ludgmenl and malnlaln
piolesslonal scepiicism throughout the audil. we also..
Identify and assess ihe risks ol material missiaiemenl ot Ihg tinancial siai&men18, whether due to fraud or
error, design and perlorm audll procedurès iesponslve to Ih03e rlsks, and obtaln audll evldence Ihai 18
sufllcienl and appropflale lo provlje a basis lor our oplnlon, The risk of not detecting a material
misstaiement resulting from fraud is hloh8r than tor one resulllng from error, as fraud may involve collusion,
lorggry, inlgntlonal omlsslons, misrepresentatlons. or the overrlde of Internal GonlfOI.
Obtaln an understanding of Internal control relevant to Ihe audit in order to deslgn audlt procedures that are
approprlale In the clrcumslances, bul not lor the purpos9 01 expressifig an opinlon on Ihe ellecllveness ol
the inlernal control.
Evaluate the appropriatene$8 ol ac¢x)unllng policles used and the reasonableness ol accounting e8timal&s
and related disclosiires made by the Iruslees,
Conclude on the appropriateness of the trustees usè of the golng concern basls ol accounting and, based
on Ihe audlt evidence oblalned, whether a material uncertalnly exlsls relaled to gvenls or condllions that
may cast signlllcanl doubt on the company's ability lo continue as a 9olng concern. 11 we ¢on¢lude that a
maierlal uncortainly exists, we are requlrod 10 draw attention in our auditor's report lo the related
disclostjres in the financial slalemenls or, 11 such dlsclosures are inadequate, lo rnodlly our oplnlon. Ovr
concluslons are based on Ihe audll evldence obtained up to the dale of our auditor's report. However,
future evenis or condillons may cau8& Ihe company lo cease to contlnue as a golng concern.
We communlcale with Ihose charged wllh oovernance regardlng, among other mailers, Ihe planned scope
ané tlmlng ol Ihe audll and signlflcant audll Ilndlngs. Including any slgnillcant deliciencles In Inlernal control
that we Idenlily durlng our audll.
Pago 13

Foyle Women's Ald
Company Ilmlted by guaranige
Independanl Audltor's report to the members of
Foyle Women'8 Ald (¢ontlnuèd)
Year ended 31 March 2023
Use of our r•port
Thls rèport is made solely to the charity's members, as a body, In a¢cordan¢6 with Chapter 3 01 Part 16 01 the
Companies Act 2008. Our audit work has been undertaken so that we might stale to the charily's member6
Ihose maiiors we aro required to state lo Ihem in an auditor6 report and tor no other purpose. To the lullest
exlenl permltled by law, we do not accept or assume responsibility lo anyone other than the charlty and the
charity's memb8rs as a body. for our audil work, lor th16 report, or lor the oplnlons we hAve tormed,
&- 6.
Conor McAteer (Senior Slalulory Auditor)
For and on behalf ol
Fergus McAteer & Co,, Stalulory Audilor
Chartered Accounlanls and Registered Auditors
31133 Clarendon Slreel
Derry
8T48 7ER
CHA14TERED
1 8 DI.C ?OZJ
AfcouN7'ANJ
18 Decemb8r 2023
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