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 kno￿edge 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 Mate￿al 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 ba￿1
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
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