ortof the Ind laeki endent Auditors to the Members of unit Grou Opiiiion We liave audited the financial statements of Blackie River Coininunity Groiips (tli¢ 'chaiitable company,) for tlie year cnd¢d 31 March 2023 wliicli comprise the Stateinent of Fiiiancial Activities, the Stateinent of Fiiiancial Position, tlie Stateinent of Casli Flows and iiotes to the finaiicial statements, including a suininary of significant accoiiiiting polici¢s. The financi21 repoi'tiiig frainework that has been applied in their preparatioii is applicable law aiid Uiiited Kingdom Accoiintiiig Slandards (Uiiit¢d Kingdoni Gcneral ly Accepted Accountiiig Practice), iiicluding Finaiicial Reportiiig Standard 102 'The Fiiiancial Keportiiig Standard applicabl¢ in tlie UK aiid Repiiblic of Irelaiid,. In our opiiiion the finanLial slateinents: give a true and fair view of tlie state of thc charitable coinpany's affairs as at 31 Mai'ch 2023 aiid of its incoiniiig resources aiid appli¢ation of resources, including ils iiicome aiid expenditure, for tlie year tliei) ei)ded: liave beeii pi'operly prepared in accordanc¢ witli Uiiited Kiiigdom Generally Accepted AccouJitiiig Practic¢, iiicluding Financial Reportiiig Standard 102 '1'1ie F iiiancial Reporting Standard applicable in tlie UK ai)d Republic of Irelaiid and have been prepared in accordance with tlie requiremeiits of the Coinpanies Act 2006. Basis for opinion W¢ conductcd oui- audit iii accordance witli InternatioiiaS Staiidards oli Auditing (UK) (ISAS (UK}) aiid applicable law. Our respoiisibilities uiider tliose staiidards arc fiirther described iii Ilie Auditors, responsibilities for tlie audit of tlie finaiicial statcmeiits section of OLir report. Wc are independent of the cliaritable coiiipaiiy ii) accnrdaiice witli 11)e ethitial reqiiireineiits tliat are relevant to our audit of Ilie fiiiancial staleinei)ts iii thc UK, iiicludiiig thc FRC'S Ethical Staiidard, and we liavc fulfilled our oiliei. ¢tliical respoiisibi lities in accordance witli tliese iequirenieiits. We believe tliat tlie audil ¢vid¢nce we liave obtained is sufficient and appi-opriate to provide a basis for our opinion. Conelusions relating to going concern lii audiliiig the fiiiaiicial stateinents, we have concluded ihat tlie rrLlStees' use of tlie going concern basis of accouiitiiig iii the preparation of ihe fii)aiicial state1ClItS is appropriate. Based oil tlie work we liave pci'fornied, we have not identiti¢d aiiy Inatei'ial uiicei-tainties relating to cveiit$ 01- conditioiis Ihat, iiid ividual ly or collcctively, may cast significant doubt on the cliaritable conipaiiy's abil ity to continiie as a goiii&p coiicern for a pei'iod of at least twLlve inoiitlis froni wlicii tlie financial stateinent5 are authoi'ised for issuc. OLII. re5poiisibilities and tlie responsibilities of the ti'ustees with respect to going con¢ei'n are described in tl)e relevant sections of this report. Other inforrnatiDn Tl)e trustees are respoiisible for the other iiifoi-lnatioii. Tlie other iiiforination comprises tlie iiiformatioii included iii the Aiinual Report, other tliaii the fiiiancial statemeiits aiid our Report of tlie Independeiil Auditors thereoii. Our opiiiioii on tlie financial statements does not cover tlie other iiifoi'ination and, except to the extent otherwise explicitly stated iii our report, wc do not express any form of assuraiice conclusion tliereon. In connection with our audit of the financial statements, our responsibi lity is to read tlie otlier informatioii and, in doiiig so, coiisider whether tlie oiher infoi-lnalion is Inatei'ially iiicoiisistent with the financial stateiiieiits oi. our kiiowledge obtaiiied in thc audit or oth¢rwise appears to be Inaterially misstated. If we identify sucli ]naterial iiicoiisistencies or apparent material misstaleineiits, we are required to determine wlieiher this gives i-ise to a Inaterial misstatemeiit in the financial stateinents tlieinselves. If, based on tlie woi'k wc liave performed, we conclude that there is a material misstateinent of iliis other iiiformation, we are required to repoi-t that fact. We liave nothiiig to report in this r¢gaTd.
ort ofthe Inde endent Auditors to the Members of Opinions on other matters prescribed by the Companies Act 2006 Iii our opinion, based on tlie work undertaken in tlie coui'se of the aiidit.. the iiifoi'ination given in the Repoit of the Irust¢es for the fiiiancial year for which the fiiiancial statements are prepai'ed is consistent witli the financial stateinents; and the Repoi-t of tlie TrLlStees lias been pi'epai'ed iii accordance with applicablc Icoal reqliireinents, Mattels on which we are required to report by exeeption Iii the liglil of the knowledge and uiiderstanding of the cliaritable compai)y and its environment obtaii)ed in tlie course of the audit, we liave iiot ideiitified material iiiisstateinents in tlie Report of the Ti-ustees. We hdve iiothing to report in respect of the following Inatters wliei'e tlie Coinpaiiies Act 2006 requires us to I'epoi't to you if, in our opiiiion: adequale accouiitiiig i-ecords have not been kept or returns adequale for oui. aud it have not been received from brancl)es not visited by us; or Ilie financial statemeiits are noi ii) agreei)ient with the accounting i-ecords and retiirns. or certain disclosui'es of ti'iistees, reiiiuneratioii specified by law are Iiot Inade. or we S)avc not rcceived all tlie informatioii and explaiiatioiis we reqLiire for our aLidil. Responsibilities of trustees As explained mol'e fully in tlie Stateinenl of Trustees, Rcspoiisibilities, tlie triist¢e5 (wlio are also the directors of tlie cliarilable company foi thc purposes of coinpany law) are respoiisible for tlie pi'eparation of tlie fiiiancial stateinents and tor bciiig satisfied tliat tliey give a true aiid fair view, and for SLicli iiilernal coiiti-ol as tl)e trustees dctermine 15 necessary to enable tlie pi'eparation of tiiiancial stateineiits thai al'e free froin iiiaterial Inisstateinent, whether due to fraud or error. Iii pi'eparing tlie fiiiaiicial statements, the trusteLS are responsible for assessiiig tlie charitable company, ability to continue as a going coiicei'ii, disclosing, as applicablc, niattcrs I'elated to going coiicerii and usiiig the going coiiLerii basis of accouiitinLy iinless tlie ti-ustees either inteiid to liqu idale Ilie charitable coinpaiiy oi- to eease operatioiis. or have no realistic alternative but to do so.
ort of the Inde endent Audllors to Ihe Members of Blackie River ommulli Grou Our responsibilities for tbe %udit of the financial statements Our objectives are to obtain reasonable assurance about whether tlie finaiicial stateinents as a whole al'e free frotn niaterial misstateinent, whetlier due to fraud or errol., and to issiie a Report of tlie liidepeiidettl Auditoi-s that includes our opinion. Reasoiiable assuraiice is a higli level of assui-aiice, but is not a guai-aiitee that an audit coi)ducted iii accordaiice witli ISAS (UK) will always detect a Inaterial Inisstat¢iiieiit wlien it exists. M isstaleinents can arise froin fraud or ei'roi- aiid are considered material if, iiidividually or iii rhe aggregate, Iliey cou Id reasonably be expected to iiiflueiice the ecoiioinic decisions of users taken on Ihe basis of these fiiiancial statemeiits. The exteiit to which our procedures are capable of detecting irregiilai'ities. including fi'aud is detai led below.. Irregularities, iiicluding fraud, are instances of iioii-compliance witl) laws and regulations. We desigii pi'ocedures in liiie with oul. i'espoiisibilities, outliii¢d above, to detect Inaterial Ini55tateiyJents in respect of irregularities, iiicluding fraud. In particular, we looked at wliere inanageinenl made siibjective judgemeiits, for exainple in respect of accounting estiiiiates that iiivolved rnakiiig assuinptions aiid coiisiderii?g future evenls Iliat ar¢ iiilicrently uncei'tain. We a150 considered potential financial or other pressiires, opportuiiity and Inotivations foi. fraud. As pai't of this discussion, we identified the iiitei'iial controls establislied to iiiiligale risks related to fraud or noii-compliance witli laws and regulations aiid how manageincnt monitoi. tlie5e pi'ocesses. Appj'opriate pro¢edLires iiicluded tlie I'eview aiid testing of Inanual joiiriials and key estiinates aiid judgeiiients made by iranageinent for risk of fi'aiid. Based oli OLir uiiderstaiidiiig of the ¢ornpany and industry, we identitied tlie principal risks of iion-coinpliance with laws and regulations as those thar have a dii'ect iinpact oli the dcteriniiialioii of maleridl ainounls and disc105ures iii the fiiiaiicial stateinents. We evaluated manageiiient's ii)centives aiid opportuiiilies for fraiidulent iiiaiiipulation of the finaiicial statem¢iits and identified the grcatest poteiitial for fraud. We commLiiiicated the ideiitified laws aiid regulalioiis tlirougliout tlie audit t¢arn and reinaiiied alert to aiiy indicatlolls of iion-¢oirpliance Ilii'oiiglioLIt the aiidit. Audit procedures performed inc luded, but were not liinited to.. Discussioiis with illanagenient includiiig coiisideration of kiiown or suspected iiistances of Iioii-conipliance with laws aiid regulation aiid fraud. Reviewing ihe fiiiaiicial %tateinent disclosures aiid testing to Supporting doLumeiitatioii; Review of board Imeeting Ininutes of tliose charged with govei'naiice. In addressiiig the risk of fraud througli Anaiiagcincnt oveiride of coiitrols, tesling tlie appropriateness of jouI'nal eiiti-ies and other adjustmeiits. As part of ali aLidil in acLordance witli ISAS (UK), we exercise professioiial judginent and Inaiiitain professioiial scepticism throughout the audit. We also'.- Identify ai)d assess the risks of material misstatement of the financial statements, wlicther due to fraud oi- error, desigii aiid perforin audit procedures responsive to tliose risks, and obtain audit evideiice tliat is sufficient aiid appropi-iate to pi'ovide a basis for our opinion. The risk of not detecting a material misstateinent resulting froin fraud is liigher thali for one resuliing froin error, as fraud may iiivolve collusion, forgery, intentional oinissions, misrepreseiitation5, or tlie override of intcrnal coiiti'ol. Obtain an understanding of interiial coiitrol relcvant to the audit in order to desigji audit procedures tliai are appropriate in the circumstances, but not for the purpose of expressing an opiiiioii on tlie effectiveness of the cliaiities interiial control. 10
ort of the Inde endent Auditors to tbe Member5 0 Evaluate tlie appropriateness of accouiitiiig policies used and tli¢ reasoiiableiiess of accounting estimates and relaled disclosures Inade by the trustees. Perform aiialytical pi'ocedures to identify aiiy unusual or iiiiexpected relationsliips that Inay indicale risks of material Inisstatemeiit dLie to fi-aud or eri'or. Conclude on tlie appi'opriateness of tlie trustees, use of tlie goii)g concern basis of accountiiig and based on tlie aiidit evidence obtaiiied, whetlier a Inaterial uiicertainty exists related to events or coiid itioiis that may cast significant doubt on ihe charities ability to continue as a going concei'ii. If we conclude tl)at a material unceittainty exists, we are required to draw atteiition in our auditoi s report to tl)e related d isclosiii'es iii the fiiiaiicial statements or. if sucli disclosures arc inadequate, to Inodify oui. opiiiioii. Oiir conclusions are based on Ilie audit evidence obtaiiied up to tlie date of our auditor's r¢pon. Howevei.. fLltui'e events or conditioi)s niay cause tlie charity to cease to continue a5 a going concern. Ivaluale the overal I pi'esentation. structure. and coiitent of tlie fiiiaiicial statements, including the disclosiii'es aiid whether tlie fiiiancial slateinents represent the underlying transactions aiid eveiits iii a Inaiiner that acl)ieves fair pi'eseiilatioi). Wc comjnuiiicate with those charged witli goveriiance regardiiig. amoiig otlier Inatters, tl)e plaiined scope and tiiiiiiig of the audit aiid significanl audit fiiidiiigs, includiiig significant deficiencies iii intei'nal control thai we identify dui'ing our audit. A flirtlier descriptioii of our responsibilities foi- tlie audit of tlie tiiian¢ial stateinent5 is located on the Finaiicial Reportiiig Coiiiicil's website at www.frc.org.uklaudilorsre.sponsibililies. This descriptioi) forms parl of oui. Rcport of tlie Indepe11dent Auditors. Use of our J'eport T'liis report is Inade solely to the chai'itablc compaiiy's Inembers, as a body. in accordance with Cliapter J of Parl 16 of tlie Coinpaiiies Act 2006. Our audit work has beeii uiidei'takei) so tliat we iiiiglit stale to tlic cliarilable ¢oiDpany's Ineiiibers those matters we are reqLiired to statc to tliein in an auditors, report aiid for no otlier purpose. To tlie lIest exteiit permittcd by law, we do Iiot accept oi. aSSLime responsibi lily lo ai)yoi)e otli¢r thfin Ihe charitable coinpany aiid tlie cliaritable coinpany's Inembers as a body, for our audil work, for this I'epo or for ilie opinioiis we liave forined. Billy Di'ake iiior Statutory Auditor) for and on belialf of Lyiiii Di-ake & Co Ltd Slalutory Auditors Isl Floor 34 B-D Main Sti'eet Moii'a Co. Armagh BT67 OLE J l October 2023