Page I Independent auditor's report to the shareholders of South Armagh Rural Women's Network We have audited the tinancial statements of South Annagh Rural Woinen's Network foi. the year ended 31 March 2024 which COEnprise the Profit aiid Loss Account. the Balance Sheet and the related notes. The finaiicial reporting framework that has been applied in their preparation is applicable law and United Kingdoin Accounting Standards (United Kingdom Generally Accepted Accounting Practice), This report is made solely to the coinpany's members, as a body, in accordaiicc witli Chapter 3 of Part 16 ot" tEie Coimpanies Act 2006. Our audit work has been undert(Iken so thi2t we migyht state to the coinpany's Inembers tliose matters we are r¢quired to state to them in ali iiuditor s report aiid for no other purp(Ise. To tlie f'ullest exteiit pennitted by law, we do accept or assume responsibility to anyone other thali tlie company and the Lompany's inembers as a body, t'or our audit work, for this report the opinions we have fomied. Respective responsibilities of directors and auditors As explained In()re t.ully in tlie Directors Respoiisibilities Stateinent set out oli pagJe I, the dircctors are r¢sponsible t'or prcpariltion ut. ¢lie tinanLial stateineiits and t.or beiiigy satistied tliat gxive a true and t.air view. Our respc)nsibility is to audit tlie tinaiicial statClTLLllts iii aLcordaiiLe witli appliLable law aiid IiitLriiational Standards on Auditin& (UK aiid Ireland). Those staiidards require us to Loinpany witli the Auditin PraLtiCLb Buard's (APB, 5) Etliical St<iiidards for auditor5. Scope of the audit of the financial statements An audit involves obtaiiiing evidence about the ainounts and disclosures in the financial stateineiits sufficient to give reasonable assuraiice tliat the finanLidl stateinents are t're¢ trom materidl mibstatLinLnt, whether caubed by traud (Ir error. This iiILludes ali assessillent ot" whLtlier the accounting poliLies are appropriate to the company's circumstaiices aiid have been Lonsistently applied aiid adequately disclosLd; the reasonableness ot" signitiLant accountingy estimates Inadc by the directors. and the overall presentation of finaiicial stateineiits. Opinion on the financial statements In our opinion the financial stateinents: Give a true and fair view of the state of the company's aft.airs as 3 l March 2024 and of its profit for the year then ¢nd¢d' Have been prepared in accordance with United Kingdoin Generally Acccptcd Accounting Practice; and Have beeLI prepdred in accordance with the requirements of the Companies Act 2006. Opinion on other matter prescribed by the companies Act 2006. In our opinion the infomation given in the Directors, Report for the financial year for which the financial statements are prepared is consistent with the financial statements.
latters on Ivhich we are required to report by exception In respect solely of the limitation on our work relating to stock, dcscribed above: Iii rL'spcLt solely of the liinitation on our work relating to the assessinent of the appropriateiiess of the goÉng concern basic of preparation of the tinancial stateinents, described above, we have not obtained all the information and explanations that we considered necessary tor the purpose of our audit. We have not obtained all the int"onnation and explanation that we considered necessary for the purpose of our audit; and We were unable to determine whether adequate accounting records had been kept. We have nothing to report in respect ot" the following matters where the Coimpaiiies Act 2006 requires us to I'eport to you if, in our opinion: Adeqiiate accoLinting records have not beeii kept, or returns adequate for our audit have not been received froin branches not visited by us. or Tlie financial stateinents are not in agreeinent with the accounting records and r¢turns; or Certain disclosures of directors remuneration specitied by law are not made. or We have not received all the int"ormation and explanations we require for our audit. Signed.. Boyle & Co 23 December 2024 Page 3