Northern Ireland Chest, Heart & Stroke Company Limited by Guarantee Financial Statements forthe year ended 31 March 2024 Matters on whlch we are required to report by exception In the light of the knoedge and underst8nding of the Trustees and Its environment obtained in the course of 11 audit, we have not identifled material misstatements in the Twslees, Report. We have nothing to report in respect of thé following matters in relation to which the Companiés Act 2006 requires us to report to you if. in our opinion: accounting records have not been kept, or rètums adequate for our audit have not been received fnm branches not visited by us; or the accounts are not In agreement with th8 accounting records and retums. or certain disclosures of trustees, remuneration specified by law are not made,. or we have not rec81ved all the inf omiatlon and explanations we r8quire for our audit. R8sponslbllltles of Trustees As explained more f ully In the Slatem8nt of Trustees, Responsibilitles. the Trustees, ar8 r8sponslble for the prepardtion of the accounts and f or being satisf led Ihal they give a true and f airview, and f or such inlemal control the directors determine is necessary to enable the preparation of accounts thal are free from material misstatemenL whether due to fraud or error. In preparing the accounts, the Trustees are responsible for assesslng the Tnjst's ability to conllnue as a gol concern, disclosing, as applicable. mallers related lo going concem and using the going concern basis of accounlir¥J unless the Truslees either intend to liquidate the company or to cease operations. or ha)ie no realistic alternative but to do so. Audltor's responslblllties for the audit of the financlal statements Our objectives are to obtain reasonable assurance about wheth8r the accounts as a ole ar8 free from materfal misstatement, whether du8 to f raud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance bul Is not 8 guarantee that an audit conducted In accordance vAlh ISAS (UK) 11 always detect a material misstatement when it exists. Misstatements can aiise from fraud or error and are considered material if , individually or in the aggregat8, they could reasonably be expected lo inf luence the economic decisions of users taken on the bas15 of these accounts. Irregularities, Including f raud, are instances of non-compliance wlth laws and regulations. We deslgn procedure5 in line wllh our responslbllities, oulllned above. to detect materlal misstatements in resp8Ct of egUlaTItIes. includlrKJ f raud. The extent to thich our procedures are capable of delecting irregularflies, includlng f raud. is detailed below. Explanatlon 88 to what extsnt the audlt wa8 consldered capable of detectlng Irregularfllo8, Includlng fraud The objectives of our audit in respect of fraud, are to identify and assess the risks of Mateal misstatement of thg f Inanclal statements due to f raud,. to obtaln suff icient appropriate audit evldence regardlng the assessed rfsks of material misstatement due to fraud, Ihrough deslgnSng and implementlng approprlate responses to those assess8J rlsks., and to respond approprlately to instances of fraud orsuspected fraud Idenllfied during the audit. However, the primary responsibility for the prev8ntlon and detection of fraud r8Sts wth both management and those charged vjlth govemance of the Charity. Our approach was as follows.. W8 obtained an understandlng of the legal and r8gul8tory requiremenls applicable to the Ch8rity and considered that the most signlficant are the Comp8nies Acl 2006 and the Flnanci81 Reporting Slandartl applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) (Charilies SORP (FRS 102). Enquiry of management, those charged with govemance and the enlity's solicitors around actual and potential litigation and claims. Enquiry of entity staff in compliance functions to identify any instances of any non-compliancewith laws and regulation5. Reviewing financial statement disclosures and testing.to supporting documentation to a5se5s complian with applicable laws and regulations. Independent Auditor's Report to the Members of Northern Ireland Chest Heart & Stroke Auditing the risk of management override of contro15, including through testing joumal entries and other 14
Northern Ireland Chest, Heart & Stroke Company Limited by Guarantee Financial Statements for the year ended 31 March 2024 adjustments f or appropriateness, and evaluating the business ralionale of signif icant transactions outsfde the normal course of business. As part of an audit in accordance with ISAS (UK) we exercise professlonal judgement and maintain prof8SSiO scepticlsm throughout the audlt. We also.. Identify and assess the risks of mal8rfal misstatement of the f Inancial statements, whether due to f raud or emr, design and perfom audit procedurès responsive to those risks, and obtain audlt evidence that i8 suff Icient and appropriate to providea basis forouropinion. The rfsk of not detecting a materi81 misstatement resulting f rom fraud Is higher than for one resulting from error, as fraud may involve collusion, forgery. intentional omissions, misrepresentations, or the override of intemal control. Obtain an understand ing of intemal control relevant to the audlt in order to desig n audlt procedures thal arg appropriate in the circumstances, but not forthe purposes of expr8sslng an oplnlon on the eff8Ctivew of the company's inlemal control. Evaluate the approprlaleness of accounling pollcles used and the reasonableness of accounllng estlmat&s and related d isclosures made by ihe directors. Conclude on the appropriateness of the directors, use of the going concem basls of accounting and. bas&J on the audit evidence obtained, whether a material uncertainly exists related to events or conditions Ihal m cast signif iGant doubt on the company's ab15ity to continue as a going Goncem. If we conclude that a material uncertainty exists, we are required to draw attenlion in our auditorfs report to the related disclosures in the f Inancial statements or, if such d isclosures are inadequate, to modif y our opinion. Our Gonclusions are ba1 on the aud it evid8nce obtained up lo the date of our auditor's report. However, f uture events or conditior may cause the company to cease lo continue as a going concem. Evaluate the overall presentation, structure and contenl of thef inancial statements, including ihe dlsclosures. and whether the financial statements represent the underlying transaGlions and events in a manner that achieves falr presentation. A f urther descrlptlon of ourresponslblllties f orthe audlt of theaccounts is located on the Financlal Reporting Council s W8bsite at.. http.'IIw4w.f rc.org.uklauditorsresponsibillties. This description f omis part of our audltorfs report. We communicate with thos8 charged with governance r8garding, among other matters, the planned scopeand timirg of the audit and slgnif icant f indings, including any slgnificant deflclencies In intemal control that we Idenllf y during OLf audit. Use of our report This report is made solely to the charftabl8 company's members, 8S 8 body, In accordance with Chapter 3 of Part 16 of thè Companies Act 2006 and regulatlons made under that Act. Our audlt work has been undertaken so that wa might state to the charitable company's members those matters we are required to slate to them in an auditors. report and for no other purpose. To the f ullest extent permltled by law, we do not accept or assume responsibility to anyon8 other Ih8n the charftable company and its members as a body, f or our audlt work, for Ihis report, or f or the opinio we have fomied. Dated.. Donegall House 7 Donegall Square North 8elf ast Dr. R I Pelers Gallagher OBE FCA {Senior Statutory Auditor) for and on behalf of Moore IN.I.I LLP, StatLrtory Audltor Chartered Accountanls BT1 5GB 15