WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION
YEAR ENDED 31 DECEMBER 2022
Page 9
Opinion
We have audited the fiiyancial statements of Willowfield Parish Community Association for the year
ended 31 December 2022 which comprise the Statement of Financial Activities (including the income
and expendithre account). the BaIanc¢ SheeL the Statement of Cash Floivs and notes to the financial
statements, including a summary of significant accounting policies. The financial reporting framework
that has been appli¢d in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 The FinancTal Reporling Slthidard applicable
In tke UK aiidRepublic oflreland (United I(inodom Generally Accepted AccouTkting Practice).
In our opinion the financial statements:
give a true and fail. view of the state of tlie cliaritable coinpany's affairs as at 31° December
2022, and of its incomÈng resources and application of resources. including its income and
exp¢nditure. for die year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Bas2s for opinion
We conducted our audit in accordance with International Standards on Auditlng (UK)(ISAslUK)) and
applicable law. Our responsibilities under those standards are further described in tlie Auditor's
responsibilities for the audit of the financial ststements section of our report. We are independent of
the charitable company in accordance with tl)e ethical requirements that are relevant to our audit of the
financial statsments in the UK, including tlie FRC'S Ethical Standard. and we have ￿lfilled our otlier
ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtained ts suffjcient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the fmanoial statements, we have concluded tliat the trustees, use of the going concern
basis of accounting in the preparation of the financial statsments is appropriate.
Based on the work we have performed. we have not RdentifIed any matsrial uncertainties relating to
events or conditions thaL individually or colle¢tive&y, may cast signifLcaiit doubt on th¢ charitable
company's ability to continue as a going concern for a period of at least twelve months from when the
financial statements are authorised for issue.
Our responsibilities and the responsibilities of th¢ trustees with respect to going concern are described
ill tlie reEevant sections of thi5 report.
Other information
The trustees are responsible for the other inforniation. T]ie other inforniation comprises any
information other than the financial statement5 and our auditor's repoit thereon. Our opiJ]ion on the
financial statements does not cover the other infonnation and, except to the extent otherwis¢ explicitly
stated in our report, we do not express any forni of assuiance conclusion th¢reon.

Page 40
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION {continuedJ
YEAR ENDED 31 DECEMBER 2022
Other information fconllnued)
In Connection with our audit of the financial statements, our responsibility IS to read the other
infonnatioTh and, in doing so. consider whether the other infornlation is materially inconsistent with
the financial statements or our knowEedge obtained in the audit or otherwise appear5 to be materially
misstated. If we identify such n￿terial inconsistencies or apparent matsrial misstatements, we are
required to detemiine whether there is mat¢riaE misstatement in the fmancial statements or a material
misstatement of the other inforniation. If, based on the work we have p¢rfornied. we conolude that
there is a material misstatement of this other inforniation; we ar¢ required to report that facL
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinÉon. based on the work undertaken in the course of the audit:
the inforniation given in the trustees. report (incorporating the directors, report) for the financial
year for which the fmancial statements are prep￿e0 is consistsnt with the fmancial ststements.
and
the dÈrectors' report has beeTh prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exeeption
Tn the light of our knowledge and understanding of the charitable company and its environment
obtaÉned in the course of the audit, we have not identified material misstatements in the dir¢¢tors'
report.
We have nothing to report In respect of the following matters in relation to which the Companies Act
2006 require5 US to Teport to you if, in our opinion:
adequate accounting records have not been kepL or returns adequate for our audit have not been
received from branches not visited by us. or
the financial statements are not An agreement with the accounting records and returns. or
certain disclosures of directors, reEnuneration specified by law ar¢ not made. or
we have not received all the infonnation and explanations we require for our audi¢ or
the trustees were not entitled to prepare the fmancial statem¢nts in accordance with the Sn￿11
companie5, regime and take advantage of the small companies, exemptions in preparing the
directors. report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As ¢xplained more ￿llY in the trustees, respon5ibilty statement set out on pages 7 and 8, the trustees
(who are also the directors of the charitsble coznpany for the purpose of company law) are responsible
for the preparation of the financial statements and for being satisfied that they give and true and fair
view, and for such internal control as the trustees detennine is necessary to enable tbe preparation of
fman¢ial statements that are free from material misstatement. whether due to fraud or error.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION (continued)
YEAR ENDED 31 DECEMBER 2022
Page 11
Responsibilities of trustees {¢Dntlnued)
In preparing tbe financial statements, the trnstees are responsible for assessing the charttable
company's abiLity to continue as a going concern, discEosing, as applicable, matters reEated to goin
concern and using the going concein basis of accounting unless the trustees wither intend to liquidate
the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the fInancial statements as a whole
are free from material misstatement, whether due to fraud oi. error, and to issue an auditor's report tliat
includes our opinion. Reasonable a5suran¢e is a high level of assurance. but is not a guarantee that an
audit conducted in accordance with ISAS (UK) wÉll always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate. they could reasonably be expected to influence the economic decisions of users taken
on the basks of these f￿anCIaL statements.
Irregularitie5, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line witl? our responsibilities. outlined above, to detect material misstatements in respect
of irregularities, including fraud. The specific procedure5 for this engagement and the extent to which
these are capable of detectÉng irregUl￿lties, including fraud is detailed below:
Extent to which the audit Was considered Capable of detecting irregularities, including frnud
W¢ identify and assess die risks of material misstatement of th¢ financial statements, whether due to
fraud or error, and then design and perforni the audit procedures responsive to those risks, including
obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
Identifying and assessing potential risks related to irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud
and non-compliance with laws and regulations. we considered the following:
Audit response to risks Adentified:
the nature of the industy and sector. control environment and charity's financial rESiiIts and
position:
current COVID-19 environment
results of our enquiries of managem¢nt about th¢ir own identification and assessment of the
risks of irregularitles;
any matters we identified having obtsined and reviewed the Charity's documentstion of their
policies and procedures relating to:
identifying. evaluating and complying witb laws and regulations and whether they ivere
aware of any instances of non-compliance.
detecting and respondintr to the risks of fraud and whether tliey have knowledg¢ of any
actual, suspected or alleged fraud. and
the internal controls established to mitigate risks of fraud or non-compliance with laws
and regulations.
the matters discussed among the audit engagement team and involving relevant internal
specialists regardillg how and whei'e fraud might occur in the financial statements and
potential indicators of fi'aud.

Page 12
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION {¢ontinued)
YEAR ENDED 31 DECEMBER 2022
Identifying and asses$ing potential risks related to Irregularities Icontlnued)
As a result of thes¢ procedures, we considered that the particular areas in the f￿ancIal statements that
were Susceptible to misstatement were related to management bias in accounting estimates and
judgements; recognition. classification and completeness of income. In Common with all audits under
ISA5 (UK), we are also required to perforni Specific procedures to respond to the risk of management
override.
We also obtained on understanding of the legal and regulatory frameworks that the Ch8rÈty operates
in. focusing on provisions of those laws and regulations that had a direct effect on the detemination of
material amounts and disolosures in the financial ststements. The key laws and regulations we
considered in this context included Charity legislation applicable to Northern Ireland, Charity's
goveming docunienL ¢mployment law. health and safety and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with whioh may be findamental to the Charity's abiEity to
operate or to avoid a matsrial penalty.
Our procedures to respond to risks Édentified include the following:
identifying and assessing the design effectiveness of controls management has in place to
prevent and detect fraud.
revtewing the financial statements disclosures and testing to supporttng documentation to
ass¢ss compliance with provisions of relevant laws and regulations described as having a
direct effect on the financial ststements.
enquiring of management and extemal Legal advisors concerning actual and potenttal
litigation and claims.
perfornling analytical procedures to identify any unusual or unexpectsd r¢lationships that
may indicate risk of material misstatements due to fraud.
reading minutes of meetings of those charged with governance"
obtaining an understanding of provisions and holding discussions with management to
understand the b&%is of recognition. and
in addressing the risk of fraud through management override of controls, testing the
appropriateness of journal entries and other adjustsnents including those relating to
revenue recognition; assessing whether the judgements made in making accounting
estinates are indicative of potential bias: and evaluating the rationale of any significant
transactions that are18rgfy unusual or outside the nomial course of the charity's activities.
We also communicated relevant identified laws and regulations and potential fraud risks to all
engagement teams members including internal specialists aad remained alert to any indications of
fraud or non-compliance with laws and regulations tILroughoutthe audit.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularitie5,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the
events and transactions reflected in the fmancial statements. as we will be l¢ss likely to become aware
of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud
Tather than error. os fraud involves intentional concealmenl forgery, collusion, omission or
misrepresentation. We are not responsible for preventing non-compliance and cannot be expected to
detect non-compliance with aEI laws and regulations.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE nllEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION (continued)
YEAR ENDED 31 DECEMBER 2022
Page 13
Auditor's responsibilities for the audlt of the finaneial statements (continuedj
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintsin
professional scepticism throughout the audit. We also..
identtfy and assess the risks of material misstatement of the financiaI statements. whther due to
fraud or error. design and perform audit procedures tesponsive to those risks, and obtain audit
evidence that És sufflcient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from
error. as fraud may involve collusion, forgeiy, intentional oinissions. misrepresentations, or the
override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the cii'cumstances, but not for the purpose of expressing an
opinion the effectiveness of tlie charitable company's internal control.
Evaluate the appropriateness of accounting policies used and the reasollablene5s of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may Cast signifIcant doubt on the charitable company's ability to
continue as a going concern. If we conclude that material uncertainty exists. we are required to
draw attention in our auditor's report to th¢ related disclosure5 in the f￿anCiaL statements or. if
such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit
evidence obtsined up to the date of our auditor's report. However. future events or conditions
may cause the charitable company to cease to continue as a going concern.
Evaluate tlie overall presentation, structure and content of the financial statements. iThcludin8 die
disclosures. and whether the fInancial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We COrnTnunicat¢ with those charged with govemance i"egarding, ￿nOng otlier matters, the plaI￿ed
scope and timing of the audit and 5Lgnificant audit findings. including significant d¢ficiencies in
internal control that we identify during our audit.

Page 14
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION (continued)
YEAR ENDED 31 DECEMBER 2022
Use of our report
This report is made solely to the charitsble company's members, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work ha5 been undertaken so that we
might state to the charitable company's members those matters w¢ are required to state to them in an
auditoes report and for no other purpose. To the fijllest extent pernitted by l&w. we do not accept or
assume responsibility to anyone other than the charitable company and the charitabl¢ company's
members as a body, for our audit worK for this repor¢ or for the opinions we have fornied.
MR MtCHAELM¢CARTERFCA
(Senior Statutory Auditor)
For and on behalf of
JACKSON ANDREWS
Chartered Accountants
& Stakntory Auditor
6 Mandeville Mews
Portadown
County Arniagh
BT62 3NS