Page I Independent auditor's report to the shareholders of South Armagh Rural Women's Network We have audited the financial statemeiits of Soutli Amiagh Rural Woinen's Network for tlie year ended 31 March 20?3 which comprise the Profit and Loss Accoiint. the Balaiice Slieet and the related notes. The tinancial reporting trainework that has been applied in their preparation is appliLable law and United Kingdom Accountinb Standards {United Kingdom Genei'ally Accepted AccountingF Practice). This report is Inade solcly to the company's members, as a body, in aLLordaiice witli Chapter 3 of Part 16 ot'tlie Coinpanies ALt 2006. Our audit work has been undertaken so tlial wc Inigsht statL' to the ooinpany's m¢iMbers those matters we are require(I to state to thein in ali auditor's report aiid for iio otlier PLirpose. To the t'ullest exteiit p¢nnitte(I by law. we do aLLept or assume responsibility to aiiyoiie otliLr than the coinpany and the company's Incinbci's as a body, t.or our audit work, foi. tliis report the opinions we have t'orined, Respective responsibilities of directors and auditors As explained Inore fully in the Directors Responsibilities Stiiteiment set out on pagye I, the directors are responsible f'or prLparatioii ot. thc tinancial stateinents and tor beiiig7 satisfied tliat givL a true aiid fair view. Our re8poii%ibility is to audit the tinancial statL'irLiits in acLoi'danLe with appliLable law Lind IntLmatioiial Stanclardb on Auditiiig (UE( and Ii'eland). Tli()se staiidai'ds requirL' us to coimpaiiy witli tIiL' Auditiiig PraLtiLLs Buard's (APB, s} Ethical Staiidards t.or auditors. Scope of the audit of the financial statements An audit involves obtainiiig evidcnce about the amounts and disclosures in the financial stateinents sufficient to give reasoiiable assuraiice that the financial statemLiits are tree troin material Inisstateinent, whLther caused by traud or error, This inLludes an assessment ot": wliether the accouiitinL policies are appropriate to tlie Li)mpany's circumstances and have beeii consisteiitly applied and adequately disLIosLd; tlie reasonablencss of signiticant accouiiting estiinates inade by tlie directors. and the overall prcscntation of financial stateineiits. Opinion on the financial statements In our opinion the financial statements: Give a true and fair view of the state ot the company's aftairs as 31 MarLh 2023 and of its profit for the year then ended. Have been prepared in accordance with United King7dom Generally Accepted Accounting Practice; and Have been prepared in accordance with the requirements of the Companies Act 2006. Opinion on other matter prescribed by the companies Act 2006. In our opiiiion the infomation given in the Directors Report for the financial year for which the financial statements are prepared is consistent with the financial statements.
Page 2 latters on which we are required to report by exception In respect solely ot the limitation on our work relating to stock. described above: In respcct solely ot, the limitation on our work relatingy to the assessment of the appropriateiiess of the going concern basic ot" prcparati()n ot. the tiiiancial statcments, desLI'ibed above. wc have not obtainL'd all the int"uiination aiid explanations that we considered ncccssary tur the purpose ol our audit. We have not obtained all the information and explaiiation that we considered necessary for the purpose of our audit; and We were unable to detemine whether adequate accounting records had been kept. We have nothing to report in respect of the following matters whcre the Companies Act 2006 requires us to report to you it., in our opinioii: Adequate accouiitingi rccords have not been kept, or returns adequate for our audit hilve n(It beeii received t"r()m branches not visited by us: or The tiiiaiicial stateinents are not iii agrL'einent witli tlIL accounting> records and returiis; or Certain disclosures ot. directors. reinuiieration speciticd by law are not made. or We havc not rLceivLd (111 the infonnation and explanatioiis we require t'or our audit. Signed: Boylc & Co 22 December 2023 Page 3