ort of the Inde
Bl%tkie River Co
endent Auditors to the Members of
Opinion
We have aiidited tlie fiiiancial stalemenls of Blackie River Coininuiiity Groiips (tlie 'cl)arilable company,) for
Ilie year elided 31 March 2024 wliich comprise tlie Statement of Fiiiaiicial Activities, the Stateineiil of
Fiiianc ial Position, Ilie Stateinent of Cash Flows aiid notes to the finaiicial statements, iiicluding a summai'y
of sigiiificaiit accountiiig policies. The financial reporting fi'ainework tliat lias been applied in tlieir
prepai'atiun is applicable law and Uiiited Kingdotn Acoountiiig Standai'd5 (Uiiiled Kingdom Geiieral ly
Accepted Accouiiting Pi'actice), including Financial Reporting Staiidard 102 'Th¢ Fitbancial Reporting
Staiidai-d applicable iii tlie UK aiid Repiiblic of Ireland,.
In olir opiii ioii the finaii¢ial staiein¢i)ts:
give a true and fair view of tlie state of tlie cliaritable compaiiy's affairs as at 31 Marcli 2024 and of its
i ncomiiig resoul-ces aiid applicatioii of resoiii'c¢s, iiicluding its income and expenditure. for tlie year tlieii
elided.
have b¢eii pi'operly prepared iii accordance witli United Kingdoin Generally Accepted A¢coLintiiig
Practice, iiicludiiig Fiiiaiicial Rcporting Staiidard 102 'Tlie Financi411 Repvrting Siaiidai'd applicable iii tlie
UK and R¢piiblic of Ireland Biid
have been pi'epared iii accordaiice with tlie reqLiireineJ)ts of the Companies Act 2006.
Basis for opinion
We coiidiicted oiii. aLidit iii accordance with Intei'natioiial Staiidards oli Aiidiling (UK) (ISAS (UK)) aiid
applicable law, Our respoiisibilities uiider t1105e staiidards are furll)er described in tlie AudilOI-S'
responsibilities foi. the audit of the fiiiancial statements sectioii of oiii. report. We are independeiit of the
charitable Company in accordance with the etlii¢al reqiiirements that are relevant to oiir aiidit of the financial
slateiiieiils iii ihe UK, iiicliidiiig tlie FRC'S Etliical Standard, and we have fulfilled our ollieT etliical
responsibi l ilies in accordaiice witli Iliese requii'eineiits. We believe tliat the aiid it evidence we hav¢ obtaiiied
is Sliffic ieiit aiid appropriale lo provide a bas is for OLir opiiiioii.
Con¢luslons relating to going concern
In auditiii& tlie financial stateiiieiits, we liave ¢oncluded tliat the trustees, use of tlie going coiicei'ii basis of
accounting in tlie PFeparatioii of tlie financial statements is appropriate.
Based 011 the work we have performed, we have not identified any material uncertainties relaling to eveiits or
coiiditioiis tliat, iiidividiially or collectively, Inay cast sigii ificaiit doubt on the charitable comi)any's ability lo
contiiiiie as a goiiig coiicern for a pei'iod of at least twelve months froin wlieii the fiiiancial stateinent.4 are
auil)oris¢d for issue.
Oui- re5poiisibilities aiid tlie responsibilities of tlie trustees witli respect to going concern are described in the
relevant sectioiis of tliis I'eport,
Oiher information
'T'he Iriistecs are responsible foi. tlic otlicr iiiformation. Tlie other iiifoi'niation comprises the iiiforination
included iii tlie Aiiniial R¢port, oilier iliaii the finaiicial statenienls and our Report of tlie Indepeiident
Auditors tliereon.
Our opiiiion oli tlie fiiiaiicial statements does not cover the otlier iiiforination and, except to the extent
otlierwise explicitly stated iii our report, we do not express any forin of assiiraiice conclusioii Ihereon.
In connection witli our aLidit of the financial statenieiits, our i-espon5ibility is to read the other information
and. in doiiig so, consider whether the otlier iiiformation is materially incoiisistent witli the finaiicial
statLmeiils or our knowledge obtained in tlie audit or otlieiwise appears to be inaterially misstated. If we
identify sucli iiiaterial inconsisten¢ies or apparent material misslatemei)ts, we are reqiiired to deterinine
wlietlier this give.s i'ise to a material misstatement in the financial slatemeiits themselves. If, based on the
work M'e have perforined, we conclude tliat there 15 a tnaterial misstalemcnt of this otlier inforination, we are
required to report tliat fact. We have tlothing to report in this regard.

ort of tlle Inde
endent Auditors to the Members of
Blackie River Communi
Grou
Opinions on other matters prescribed by ihe Companies Aet 2006
Iii our opinioii, based on the work undertaken in tlie coiirse of tlie auijit..
tlie inforiiiation giveii in the Report of the Trustees foi- the fii)aiicial year for which the finaiicial
stateiiients al'e prepai'ed is coiisisteiil with the financial 5tatemeiits" aiid
tlie Repoi-t of the TrLlStees lias beeii prepared in accoi-dance witli applicable legal requii'eineiits.
Matters oil which wc are required to report by exception
Iii tlie liglit of the knowledge and understandiiig of ihe chai'itable coinpany ai)d its eiivironment obtained iii
the coui'se of the audit, we liave iiot identified iiiaierial misstatenienls iii tlie Report of the Triislees.
We have iiotliiiig to I'eport in respeci of the following matters wliei'e tlie Companies Act 2006 requires us to
report to YOLI if, iii oui- opinioii-.
adequate accoiintiiig I'ecords Iiave not beeli kept or returiis adequate for our audit have iiot beeii received
fi'oi)I bi'anche5 llot visited by us. or
Ilie fiiiaiic ial slateineiiis al'e iiot iii agreeinent witli the accoiiiiting records and retiiriis. or
ei'laiii disclosLires of tl'U5tees' reinuneration specified by law al'e not Inade. or
we liave iiot received all the informatioii and explanations we requii'e for our audit.
Respunsibilities of ti"ustees
As explaiiied mol'e fully ii) the Statemeiit of Triistees, Respoiisibilities, tlie trustees (wlio are also tlie
directors of the cliaritable coinpany for tl)e purposes of conipaiiy law) are responsible for the preparation of
tlie finaiicial stateinents and for being satisfied tliat they giv¢ a true and fair view, aiid for siich interiial
Control as the trLlStees deteriniiie is iiecessary to enable tlie preparation of fiiiaiicial slatemenls that are fi'e¢
froin Inaterial Iiiisstateineiit, wlietlier diie Éo fraiid or eri'or.
Iii preparing tlie fiiilincial staleiiients, the trustees are responsible for assessiiig tlie cliaritable coinpai)y's
ability to continiie as a going coiicerii. disclosing, as appl icable, Inatlei's related lo going coii¢ern aiid usiiig
tlie gyoiiig coiicern basis of accoiiiiting un less tlie trustces eitliei. intend to liquidate the cliaritable company or
lo cease operatioiis. or liave no realistic alternative but to do so.

ort of the l))de
e River C
mm
)endenl Auditors to the Members of
Our respoi)sibilities for the audit of the financial statement5
Olir objectives are lo obtain reasonable assurance aboLIt wliethei- the financial statemeiits as a whole are free
froin material Inisstateinent, whether dlie to fi-aud oi. error, and to issue a Repoi't of tlie Independeiil Auditors
tl)at iiic ludes our opiiiioii. Reasonable assurance is a high level of assuraiice, biit is not a guaranlee tliat ali
aiidit coiiducled iii accordance with ISAS (UK) will always detect a material Inisstat¢inent wlien it exists.
Mlsstateineiits can ai'ise fToin fraiid or eri'or and are coiisidered 17]aterial if, iiid ividually or iii the ag81'egate.
they could i'easoiiably be expected to iiifliience tl)e ecoiiomic decisions of users taken on tlie basis of tliese
fiiiancial statements.
Tlie extent to whicli oiir procediires are capable of detectiiig irregularities. including fraud is detailed below:
Ii'regularilies, iiieludiiig fraud, are instances of iion-compliaiice with laws aiid regiilalions. We desigii
i)iocediii'es in line witli OLII. respoiisibililies, oiiiliiied above. to detect I￿aterial misstateiiients in respect of
ii-regiilarilies, i ncl Lidiiig fraud. Iii particular, we looked at where niaiiageineiit made Subjective judgements.
for exainple iii respect of accountiiig estimales that involved Inaking assuinptioiis and considering fiiture
eveiits tliat are inlierently 11iicei'tain. We also considered potential financial or other pres511res, opportunity
aiid Inotivations for fraud. As part of iliis disciission, we identified tlie internal controls established to
iiiitigate I'isks I'elated to fraud or iion-compliaiice with laws and regulations aiid how Inaiiagernent nioiiitor
tl)ese processes. Appi'opriate prucediires iiicluded tlie reiiiew and testiiig of Inanual joui'iials aiid key
estiinates and Judgeinents Iiiade by inanageinent for A'isk of fraud.
Based on OLII. undei-staiiding of tlie coinpaiiy and industry, we identified the priiicipal risks of
iion-coinpl iaiice with laws and regLilations as tliose tliat have a direct impact on ihe deterjn ii)ation of material
aiiioiints aiid d isclosures in tlie fiiiaiicial stateinents.
W¢ evaliialed iiiaiiageineiit's incentives and opportunities for fraudulent Inanipulatioii of the finaiicial
stateiiieiits and ideiitified tlie greatest potential for fraud. We coininunicaled the identified laws and
I'egii lations Ilii'ouglioLlt the audit team and reinained alert to aiiy indicatioiis of non-complianc¢ throiiglioiit
the aud it. A ud il pi'ocedui'es perfornied iiicluded, but were not limited to..
DiscLissions with Inanageineiit incliiding coiisideratioii of known or suspected iiistances of
iioii-coiiiplianc¢ witli laws and regiilation aiid fi'aud.
Reviewiiig tlie fi iiaiiciaS statement disclosures and testing to SLipporting dociiirentalion;
Review of boai'd Ineetiiig ininutes of those charged will) governance.
Iii addi'essing tlie risk of fi-aud Tlirough maiiageinent override of controls. testiiig the appropriateness of
journal entries and otliei. adjustineiits.
As part of ali audit in accordance wilh ISAS (UK), we exercise professioiial judgjnent and Inaintain
professional scepticisrn tlirougliout the audit. We also:_
Identify ai)d assess tlie risks of material misstatement of the fill￿)cIal statements, wliether du¢ lo fi'aiid or
error. desigii and peTforin audit pi-ocedures resp)nsive to those iisks, and obtain audit evidence Ihat is
sufficienl and appropriaie to provide a basis for our opinion. 'Flic risk of nol d¢ieLling a niaicrial
niisstatemeiit resultiiig froin fraud is liighei. tliaii for one resulting from eri-or, as fraiid Inay involve collusion,
forg¢ry9 intentiQl)iil oiniss ioiis. iiiisrepresentations, or the ovei-ride of iiiternal control.
Obtain an iiiiderstand ing of iiiternal coiitToI i-elevant to tlie audit in order to design audit procedLires tliat al'e
appropriate in the circiimstaiices, but not for the purpose of expressiiig ali opiiiion on the effectiven¢ss of the
cliarities iiiteriial coiitrol.
10

ort of Ihe Inde
Blackie River C
endent Auditors t th Members of
rou
Evaluate tlie appropriateness of accountiiig policies used aiid the reasonableness of accounting estimates aiid
i'elated d isclosures rnade by tlie trustees.
Perforin aiialiQical procedures to ideiitify any iinusual or iiiiexpected relatioiiships that may indicate risks of
iiiatei'ial 1311SStateiiieiit dLie to fraud oi. ei'j'or.
Coiiclud¢ on the appropriateness of tlie trustees, use of the going concern basis of accouiiting and based on
the audit evidence obtained, whethei. a material uiicertainty exists r¢lated to events or conditioiis that rnay
cast sigiiificaiit doLibi oli the charities abil ity to contiiiue as a goiiig concern. If we conclude tliat a material
ui)certainty exists, we are required to draw attention iii our auditor's report to the I'elated disclosures in tlie
fiiiaiicial stateiiieiits oi.. if sucli disclosures are iiiadequate. to modify our opinion. Our conclusioiis are ba5¢d
oli tlie aiidit evideiice obtaiiied up io tlie dllte of our auditor's report. However, future eveiits or coiiditioiis
Inay ¢aLlS¢ tlie cliarity to cease to contiiiuc as a going concern.
Evaluate the overall presentation, structure, aiid conteiit of tlie fiiiancial statemen15, iiicILiding the disclosiires
aiid wlieilier Ilie fiiiaiicial statements represeni ilie underlying transactions and events iii a Inaniier Iliat
acliieves fair preseiitation.
We coiiiinunicale with t1105e Lliai'ged witli governaiice regardiiig, ainong otliei. Inatters, the plaiii)ed scope
aiid tiiiiiiig of tlie audit aiid significaiit aiidit find ings. incliidiiig sigiiificant defic ieiicies in inleriial control
tliat we ideiitify dLlI'ing oui. audit.
A further desci'iption of oui. respoiisibilities for the audit of the financial stal¢inent5 is located on tlie
Fiiiaiicial Reporliiig Council's website at www.frc.org.Iiklauditorsresponsibi l ities. Tliis descriptioii foi'nis
part of our Report of the Indepeiidei)t Aiiditors.
Use of our report
This I'eport is Inade solely to tlie cliaritable coinpaiiy's nieinbers, as a body, in accordance with Chaptei. 3 of
Pait 16 of tl)e Coimpaiiies Act 2006. Our audit work has beci) Linderlakeii so tliat we Iniglit state tc) the
cliai-iiable compaiiy's Inembers tliose Inatters we al'e requii'ed to state lo tlieiii in an aLid ilors, report and for i)0
otliei- i)u rpose. To ilie fullest extei)t perinitted by law, we do iiot accepi or assLiine responsibil ily to aiiyone
otlier Ihan tlie charitable coit)pany and tlie charitable coinpany's meinbers a5 a body, foi. oiir audil work, for
this r¢p
or tor (lie opinions we liave formed.
Billy Di'a
foi aiid oil bella
Statutory Auditor
151 Floor
34 B-D Main Sir¢et
Moii-a
Co. Arinagh
BT67 OLE
nior Sialutory Auditor)
of Lynn Drake & Co Ltd
l Octobei. 2024