Foyle Womgn's Ald
Company Ilmlted by guarantee
Ind•pendent Audllor's report to Ihe members ol
Foyle Women'e Ald Icontlnued)
Year ended 31 March 2024
Qplnlon
We liave audited the financial statements ol Foyle Women's Aid lor the year ended 31 March 2024 which
comprise the Consolidated Statement ol Financial Aclivilies, Company Stalemonl ol Financial Activilies,
Consolidaled Balance Sheel, Consolidated Slalement ol Cash Flows and notos to Ihe flnancial slalemenls,
including a summary ol signlficanl accounllng polic188. The linanclal reportino liamework Ihal has been
applied in their preparation is applicable law and United Kingdom Accounllng Standards, Including FRS 102
The Flnanclal Reporting Staiidard applicable in tho UK and Republic ol Ireland Iunlted Kingdom Generally
Accepted Accounlino Practice).
In our opinion, th8 Ilnancial statements:
give a true and lair viow of the Blalg ol the group's and the parant company's aflalr8 as at 31 March 2024
and ol the group loss loi the year then ended.,
have been properly prepared in accordance with United KlngdoTn Generally Acceplad Accounllng Praciice.,
and
have been prepared in accordance with the rgqulremenl8 ol the Companles Aol 2006.
Ba818 lor oplnlon
We Gonducte(i our audlt In accordance wilh Iniernalional Slandaros on Audilino IUKI IISAS (UK)) an(J
appllcable law. Our re3ponsibililieg under Ihose Standards are further dèscrlbed in the auditor's responslbllili8S
tor the audit ol the financial stalemenls secllon ol our rgporl. We ar8 independent ol the company in
accordance with tha 8lhical réquirements that are relevant to our audit ol the financial Slatements in the UK,
includlng the FRC'S Ethical standard. and we havg lulli11&d our Olher elhical respon8lbllllSes in accordance wilh
these requifemenls. We belleve Ihai (he audil evidencg we have obialiied Is sulflcient and appropriate lo
provide a basls for our opiiiioii.
ConcluJlon3 relallng lo golng ¢on¢ern
In audS1ing ihe linancial slalements, we have Concluded that the Irustees use of Iho going concern basls ol
accounilng In the preparailon ol Ihe financial slaiements Is approprlate,
Based on the work we have performed, w8 have not identified any material uncertainlle8 relatlng to events or
conditions Ihal, individually or collectlvely, may cast Gignilicanl doubl on the companys ability lo continue as a
going concein lor a period ol at least twelve months from when the financial 61alemenls are authorised Iof
issue.
OLsr responsibililles and the rèsponsibilities ol Ihe Iruslees wilh respecl to 90ing concern are descrlbed in the
relevant sections ol th18 reporl.
Other Inlotmatlon
The other information comprises the information included in the annual report, other than the financial
slaiemenls and our audlloi's roport Ihereon. The trusteos are responsible lor the olher Inlormalion, Our
opinioii ori the financial slal8menls does not cover ihe oihor inlormalion and. except lo Ihè extenl otherwise
oxplicilly staled our report, we do nol oxpr6S8 any form ol assurance concluslon Ihoroon.
In connectlon with our audll ol the financial slalements, our responsibllity is to read the other inloTmation and,
Iii dolng tsv. oo1)¥ld?f Ihv vlher liilurinalloii 19 maioriully Iiiuon¥131eni ¥vittri Ihe tliianclal stal8m6nts or
our knowledge obialneLI In th9 audll or olhetwlse app8ars lo be materially misstated. It we identify such
material inconsistencies or apparent maierial mlsslatemenls, we are required lo delermine whether there is a
maierial misstaiemeni in ihe linancial staiements or a material mlsstalemenl ot the other information. 11,
based on Ilie work we l)ave perlofmgd, we coiiclude that Ihero is a material Inisstalomenl ol this other
Inlormalion. we are required to report that lacl.
We hav8 nothlno io r8FOrt In this regard.
Pagè 12

Foyle Women's Ald
Company Ilmlted by guoranta•
Independent Audllor's report to Ihe members of
Foyle Women's Ald (¢ontlnuod)
Year ended 31 March 2024
Oplnlons on other matters prejctlbed by tho companles Acl 2006
In our opinion, based on the WQTk undertaken in Ihe course ol the audit..
Ilie information given In the TrtJsiee's report lor the financial year lor which Ihe Ilnaiicial slalemenls are
prepared is consislent with the linancial stateinonts.. and
Ihg Trustee's r6port has been prepaied in accordance with appllcable legal requirements.
Mallors on whlch wo are roqulyed to report by exceptlon
We have nolhlng to report In respect ol the followin9 matters wher8 the Companles Act 2006 requlres us to
report lo you il, in cur opinion.,
adequate accounting records have nol bean kept, or relurns adequate lor our audit hav8 not been recelved
Irorn branches noi vlsited by us., or
the linancial stalemenls are nol Iii agreement wilh the accoLJnilng recofds and the returns; or
certain dlsclosur85 ol Trustee's remuiiorglion specified by law are not made., or
we have not recelved all the inlormalion and explanailons we requlrg lor our audll., and
the Iruslees were not entitled to prepare the linanclal statements In accordance with the small companles
regime and lake advantage of the small conipanies, exemptions in Preparing the Trustee's report and lake
advantage of the small companies exemption Irom the requiremenl lo prèpare a $lralegic report.
Re*pon8lbllllle8 ol Tru81•03
As explained mor8 lully in the Trustee's responsibS1ili8s slalernenl, the Iruslees are responslble lor the
prepafation ol the financial slalemenls and for being satislied that they glve a true and fair vlew, and for such
Intornal control as the trustees delermlno Is necessary to enable th8 preparation ol Ilnancial statemenls that
are Iree from material mlsslat¢menl. whether due10 traud or error,
In preparing the linanclal sialemenls, the Irusloes arp responsible lor assessing the company's abS1ity lo
contlnuo as a going concern, disclosing. as applicable. matters relalod 10 90ing concern and using Ihè golng
concern baqis ol accounting unless the Iruslees either intend lo Ilquidale the company or lo cèasè operations,
or have no reallglic glloinaiive bul lo do so,
Audltor's ragpon$lbllltle$ for tha Budlt ol lh8 Ilnanclal 8t8tements
Our objectives are 10 obtain reasonablo assurance about whether the financial sla19menls as a whole are free
Irom material mis8lalem¢nl, whelher due lo fraud or error, and lo issue an aLsdllor's report that includes our
opinlon. Reasonable assurance is a high level ol assurance, bul is not a guaranleo that an audlt conductad in
accordancg with ISAS IUKI wlll always delecl a material m55slalemenl wl)en il exists. Misstatemenls can arise
from Iraud or error and ore ¢onsid6red material 11, indlvldvally or in the aggregate, they could reasonably be
oxpeciod to Inlluence the economlc declsions ol users taken on thg ba6is of these Ilnancial stat8m•nts.
Irregularllies, Includlng fraud, aro Instances of non-compllance wllh laws and reoulallons. We deslgn
procedures in line wilh our respon8ibililies. outlined above, lo detect material misslalemèiils in resp6cl ot
irr&gulariliey, including fraud, The exlenl lo which our procedure¥ are Capable of delecling irregularilies,
includlng fraud is daialled b•low'.
Id•ntllylng and as80gslng potantl81 rlsks related lo Irregularltles
In identilyino and assessino risks ol material misstatement sn respecl ol Irreoulari1185. including fraud and
non-compliance with laws rugulaiions wg conslUerg¢ the following,.
Ihe nature ol the industry and seclor and control envlronmonl.
the18gal and regulatory tfamework applicable.
Ihe results ol our enquiries ot managemenl and oiher key persons about Iheir own identilication and
assessm&nt of the risks and irr8gulafilies.
Pao0 IJ

Foyle Women's Ald
Company Ilmlted by guaranlee
Independent Audltor's report to th8 memberg of
Foyle Women's Ald (conllnued)
Yèar •nded 31 March 2024
the Charlty own policl8s and pro¢eduTes on ¢omplian¢e wilh laws and regulallons including any instances
ol non-compliance,
Audll respon8Q to rl$k Identlfled.,
As a result ol perlorming the above we Idenlitied and perlormèd the following procedures:
enquiry ol management, those charged wllh governance around actual and potential litigation and claims.
enquiry of enlily Staft in compllance lun¢lion8 10 Sdenlily any inslances ol non-compllance wllh laws and
regulations.
reviewing financial Sialement cllscSosures and lestlng to supporting documentation lo assess cornplianog
wllh applicable laws and iègulallons.
performing analytical procedures lo identify any unusual or unexpected relationships that may indicale risks
ol material mis$lalomont duo to fraud,
Auditing the rlsk ol management ov&rrlde ot contro18, Iiicluding Ihrough lesling journal enirles and other
acljuslmenls lor approprialeness, and evalualino the busin8ss ralionale ol signilicanl Iransacllons outside
the normal course ol business.
As part ol an audit in accordance with ISAS (UK>, we exercise prot6sslonal judgmenl and mainlaln
professional scepiicism Ihrouohoul the audil. we also:
Identlly and assess Ihe risks ot material misslalem&nl ot th8 financial sialemenls, whether dua to traud or
error, design aiid perlorm audli procedures iesponslve lo Ihose iisks, and obialn audit evidence Ihat is
8Utlicienl and appropriate lo provide a basis lor our opinion. The risk of not delecling a material
misstalemenl r98ulling Irom fraud 18 higher Ihan IDr 01)e resulting from error, a8 traud may Involve ¢olluslon,
lorgery, inlenllonal omlsslons. misfepreseiilallons, or the overrlde ol Inlernal control.
Oblaln an un(Jersiandlng ol Iniernal control ielevani 10 the audll In ordor lo deslgn audll procgduras Ihal are
appropriate In the circumstances, bul nol lor the purpose ol expressing an oplnion on the ellecliveness ol
Iho internal eonlrol.
Evaluate the appropilalen8SS Ot accountlng policies used and the rèasonableness ol accounting estimates
and related disclosures made by the trustees.
Conclude on Iho appropiiatones$ of the Irusteos use ol th¢ golng coneoin bas18 of accountlng and, based
on Ihè audit evidence oblalned, whether a material uncertalnly exlsls related to events or conditions that
may cast significant doubl on the company's ability lo conllnue as a go5ng concern. 11 wè conclude Ihal a
material uiicèrlalnly exlsis, we are requlred lo draw attention In our audiior's report to the related
disclosures In the 1Snancial 61atemenls or, 51 such disclosuies ale inadequate, to modify our opinlon. Our
conclusions aro basod on tho audit evidence oblalned up lo the dale ol our auditor's reporl. However,
luluye events or conditions may caugg th8 company to cease to conllnue as a golng concern.
We cornmunicalo Wlth those charged with oovernaneè règarding, among olhar mall8rs. Iho plannod 8cope
and tlrnlng ol Ihe audll and sionllicanl audll flndings, Includlng any slgnlllcanl deliclencles In Internal conirol
that we identify during our audlt.
Pallè 14

Foyle Women's Ald
Company Ilmlted by guoranieo
Independent Audiior'g report io the members of
Foyie Womèn's Ald (contlnued)
Year ended 31 March 2024
Use ol our report
This reporl is made solaly lo the Charity's members, as a body, In accoidanGe wilh Ghapter 3 01 Parl 16 01 Ihe
Compani85 Acl 2006. Our audit work has been undertaken so that we niighl state 10 the charity's members
those mallers we are rgqulred lo slalg lo Ihern in an audilors report and lor no other purpose. To the lullesl
exlenl permitted by law, we do not accept or assum8 responsibllily to anyone other than the charlly and the
charlll8 members as a body, for our audll work. for this report, or for the opinions we have formed.
Lvltw k
Conor MGAleer IS
Of Stalulory Auditori
I,Icij J '£.
For and on behall ol
Fèrgus McAleer & Co.. Stalutory Auditor
Chartered Accounianls and Aegislered Audiiors
31133 Clarendon Slreel
Derry
8T48 7ER
:" j P,;4,:.7-, Fl*F":ii
?. 7 JAhl ;I;:'
.lJ4,1?4. *"4 Yj'e.
23 January 2025
Pagé 15