Communlty Resloratlve Ju$tl¢e Ireland
Company Llfflllod by Guarantee
Indopendont Audltovs Report to th• M•mb•r* of Comfflunlty R•storatlv• JuAlle• Ir•land
Year ended 31 Maich 2023
<Jplnlor•
We have audlted the financial statements of Communty Resloratlve Justlce IrelarKJ (the '¢haritable
mpany'> for Ihe year ended 31 March 2023 which comprise Ihe slatement oi finandal activilios (includiThJ
Incomo and expenditure account), stalement of financial positi<Jn, $talemenl af cash flows and relaled
not88, Includlng 8 summary ol signifficant 8c¢ounting polici8s. Thè financial rèporting framework that ha8
bean applied in their pr•pafalion 1$ applcable law and United Klngdom Accounllng Standards, Induding
Fin8nclal Reporting Standard 102 Tha Fin8nci81 Reportlng standa￿ 8pplk8bl8 in th& UK and Republk of
Ireland (United Kingdom Generally Accepted Accr￿nting Praclice).
In our oplnion tha f¢nancial st8￿m&nts.,
gbve a tn* and fair view of th6 slat• of tho charitabla company's affairs as at 31 March 2023, and ol
lis incomlng resoU￿e5 and appllc8tlon DI resources, Includlrg Its Income arKI •xperKlllure, for the
year then ended;
have been property prepared In 8¢¢¢id•n¢• wlth Uniied Kkngdom G8neraly Accopted ￿￿untIng
Piaclice,. and
have been prepared In acwdanc• with Iho fe(wlremenl8 of tho Companies AGI 2006.
8asl8 for opln5on
We CKJnducted oui audlt in accordanc• with Intomatior￿1 Standords on Auditing (UK) (ISAS (UK)) and
applicable law. Our fesponslbllllles under those slandards are further de$￿Ibed In Ihe auditor
r&sponsibilities for the audil of the financial slatemenls section ol our report. We are independent ot the
ch8ritable company In accordance with the ethical requifem8nl8 thal are iel8v8nl lo our audit of Iho
financial siatemonls in Ihe UK. Inc￿dIng the FRC'S Elhical Slandard, and we have fulfilled oui other elhul
responsibililles in accordance with thesa requlremonts. We believe Ihat thè audlt evidértcè we hava
obtalnad18 sufficient arKI appropriate to provlda a basis for our oplnlon.
Concluslons r•latlnB to golng conum
In audil*ig the fin8ncl81 statemantg. we have Concluded Ihal the trustaes, use of thé 9olng corK•rn basis of
eccountlro In the prepar81ion of the llnandal slaloments Is approprlale.
Based on the wort( we hav• performed. we hwie not identified any material uncenalnties relating kn evonts
or condltlons thot, ITrJ1v￿va1Iy or collectlvely, may casl slgnlficanl doubt on Ihe charltsble company's obS1ty
to continua as a golng ¢oncefn for a pgriod of 81 lea8t twefve months from whan the finandal Statements
are aulhorl3ed for issu•.
Our respon8lbilities and Ihe responsibllilles of thè t￿￿1885 wlth respect lo golng concem are des¢fibed kn
tha relevanl sgctlons of this report.
Oth•r Infomiatlon
The olher Informallon comprlsgs Ihe Infwnallon Inclucled kn Ihe INslees annud report, oiher Ihan Ihe
rinancial slatements and our auditorfs report Ihereon. The trustees are reswlsible for other
formation contained wthin the annual report. Our oplnion M the financlal slatsments does not cover the
olher Informatlon and, ex¢oPt to the extent otherwlse expllcftly staled In our report. we do not express any
fom of a$swance conc￿$1￿ thereon. Our rasponstbility is to road tho othor informalion and, In doin9 $0,
consider whelher the othor information Is materlally Inconslstanl wilh tho financial slalornenls or our
knowledge obtained In the course of tha audlt or otPkthviSé appears lo be maierialty misslated. If we Idenlify
such malefial Inconslstencies or apparenl material mi85taternenls. we are requlred to determine
whether Ihls gives rise lo 8 maieri81 mlsststement in the financial statements tP*rnselves. If, based on the
work wo havo performed. we condudo that thor8 is a material misslatemenl of this other infomiation, we
afe requifed lo report thal lact.
We have nothin9 to feport in Ihls regard.

Communlty Restoratlve Ju$tl¢e Ireland
Company Llmltgd by Guaranlea
Indopgndgnl Audltof $ Report to th8 M•mb•r8 of Communlty R•8loratSv• Juslleé Ir•land
Year ondod 31 March 2023
Oplnlons on other mattors pr09crfbod by tha Companl•s Act 2006
In our opinion, based on the work undertaken In the course of the audit:
Ihe Inlormallon glven In the truste•$' report (Incorporaung the dlrectors, report) for the finandal year
for which Ihe finanGial stalemonts aro prepared is consistent with th• financial staloments: and
the directors. report has been prepared in accordance wilh appllcable legal raqulrements,
Matter8 on whleh ￿ arg roqulred to rnport by oxcaptlon
In Ihe lighl of the knowledge and underslanding of the chaAlable c<)mpany and its envlronrnent obtalned In
Ihe course of the audll, we have not Idenllfied materlal rnlsslatemenls In th? dlre¢tOTS' report.
We hav& nolhing to report in respect of the followlng matters In relalion to whlch the Companies Acl 2006
requlres US to report lo you If, In our opinion:
ad￿uate accounts'ng records have nol been kepl. or returns adequate lor our 8udlt have not been
recgived Irorn blanches not vislted by us; or
th8 financial statements are not in agreement with lh& accounting records and returns. or
certain disclosures of dlreclors. rgmunerallon Speclfied by law are nol made; or
we hav? nol received all Ihe Inform8tlon and explanatlons we fequlre for our audll [; Or
Ihe Irust88S W8r8 nol entllled to prepare the ftnanclal statements In accordanrA wlth the small
companies. regime and take advantage ol the small companles. exemplon In preparlng the
dira¢lors' report and Irom Ihe requlromenl lo piepare a strategic raport.
R88pon8lbSlltl•J ol trug1••5
AS explalned moro fvlly in the Iruste88' responslblllli•s 8latem8nt $•t ¢ut on page 1, the trustees (who aro
8180 tha directors of Ihe charitable company lor the puipos8s of company law) 8re responsible for the
preparalion of the financial slatemenls and for belng 3alisfied that Ihey give a true and fair vlew. and for
such intamal control as the tfU8lees determine is necessary to enable the preparation of financlal
$18tements that are Iree frorn material mlsslatemenl, whether due lo Iraud or error.
In preparing the finanelal slalamanls, Ihe trustees 8r6 responslble for 8sse8sing Iho ch8fltabl• company's
ablllty to eontlnue as a golng concem, dlscloslng, a8 8ppllcabl&, mattérs relaled to golng concern and u8lng
the golng concern basls ol accoundng unless the trustee8 eilhor intend to liquidate th• charllable company
or to G•ase operalions, or have no realistic allernallve but lo do 80,
AudStor rnsponslbllftle8 for the audh of th• flnandal 8tat•m•nts
Our objectives are to obtaln re85onable assurance aboul whether th8 financial statam&nts as 8 whole 8f•
freé from material misstatemenl. whether dua io fraud or error, and to issue an auditor's report that includes
our oplnlon. Reasonabla assufanca 18 8 high Iwel ol assurance, bul Is not a guarantee that an audit
conducted in a¢Mrdan¢e wilh ISAS (UK) will ahvays delecl a m8teiial misstalemenl whan il exists,
Mi88181em8nt$ Can 8fl$• from fraud of orror and are considered materi81 if, individualty Qr in th• eggregale,
Ih8y could reasonably be expected to inftuen¢e the •con¢mi¢ decisions of users laken cn the basls of these
ffinancial statemenls.
As part of an audlt In accordance wilh ISAS (UK), we oxerclso prolegslonal judgment and malnialn
profpssional Sceptscism throughoul the audit. Wo also:
Idenlify and assess th• rlsk$ of malarial rnisslatement of th• financlal Statements. ￿0ther dua 10
fraud or error, design and perforni audlt procoduros responslve to Ihose rlsks, and oblain audlt
evldenee that is sufficient and appiopriale lo provlde a basis for our opinion. The rbsk of not
detecting a m8lerial mis5taternent resulting from fraud is higher than for one resulling Irom error. as
fraud may Involve colluslon, forgery, Intontlonal ornlsslons, mlsrepresentallons. Qf Iho ovefflde cf
inlefnal control.
Obtain an understanding of inlemal control relevanl lo the audit in order to deslgn audil procedures
Ihat are appropriate in the circumstances, but nol for the purpose of expressing an opinion on the
effectiveness of tha charitable company's intemal control.

Communlty Restorallve Justl¢e Ir¢lond
Company Llmlt•d by Guarantee
Ind8pondont Audltorf8 Report to tho M•mb•r8 af Community R•8toratlve Ju811c8 Ir•land
Year ¢nd•d 31 March 2023
Evaluale the approprialeness of accountin9 policles uged and the reasonableness ol accounting
estimates and related disclosures made by Ihe Iruslees.
Conclude on lh6 appropri8ten6ss of th6 Irustees. use ol tho going concem basls of 8ccounllng and,
based on the audit ev5dence ob181ned, whether a matorlal unc6rt8lnty axlsts r&lai•d lo èvents or
condilions that may cast significant doubt on the charttable company's ablllty lo contlnue as a golng
concem.ll we conclude thal a material uncertalnty exists, we are requlred to draw attenllon in our
auditor's report lo the related disclosures in the financial slalements or. if such disclosures are
inadequate. to modify our opinion. Our condusions afe based on Ihe audit evidence obtained up to
Ihe date of our audltor's report. However, firture events or condttlons m8y caus• Ihe charftablo
company to cease to continue as a golng concem.
Evaluate Ihe over811 presentstlon, 8truclure and content of the Iln8n¢181 ststomants. InGludlng iho
disclosures. and whether the financial statements represent the underlylng transaclions and events
In a manner thal achleves fair presenlallon (le. glves a true and folr vlew).
We communlcaie with those charged wilh governance regardlng. among othor matters, tha planned scope
and timing ol lh8 audit and slgnificanl audit fiftdings, including any significant deficiencies in Intemal control
Ihat we idanlfy during our audil.
Use of our report
Thls report Is mad• sol•ly io tho chaTltabl• ¢ompany's members. as 8 body, In accordance wllh Chapter 3
of Part 16 of the Companles Act 2006. Our audlt work has been undértakén so that wé mlght $taie to Ihe
charitable company's member8 Ihosa matters we are requlred lo slole lo Ihern In 8n audllor'8 report and lor
no olher purpose. To the lullesl exleni permitted by law, we do nol a¢¢opi or 8ssumo r•sponsiblllty10
anyone olher than Ihg Charitable company and the charitable company's membern as 8 body. f¢r our audlt
work. for Ihis report, or for the oplnions we have formed.
James B Kennedy FCA (Sensor Staiui¢ry Audilor)
For and on bohall of
James B Kennedy & Co Ltd
Charlered accounlanl & stalulory audltor
Unll A1. Boucher Buslness Studlos
Glenmachan Place
Bellast
BT12 6QH