THE CAPTAIN G M F IRVINE MEMORIAL TRUST
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES
FOR THE YEAR ENDED 5 April 2024
Opinion
We have audited the financial statements of The Captain G M F Irvine Memorial Trust for the year ended 5 April
2024 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement
of Cash Flows and the related rsotes to the financial statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including Statement of Recommended Practice "Accounting and Reporting by
Charities" (FRS 102).
This report is made solely to the charlty'5 trustees, as a body. Our audit work has been undertaken so that we
might state to the trustees those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone
other than the charitable trust and its trustees as a body, for our audit work, for this report, or for the oplnions
we have formed.
In our opinion the flnancial statements:
glve a true and falr view of the state of the charitable trust's affalrs as at 5 Aprll 2024 and of Its total
incomlng resources and expendlture of resources, includlng Its income and expenditure, for the year
then ended;
have been properly prepared In accordance with United Kingdom Generally Accepted Accounting
Practice.
Basls for opinion
We conducted our audSt In accordance with Intemational Standards on Audltlng (UK) (ISAS (UK)) and appllcable
law. Our responsibilities under those standards are further described in the Auditor's respon5ibllitles for the
audit of the financial statements settlon of our report. We are independent of the charity in accordance with
ethlcal requlrements that are relevant to our audit of the financlal statements in the UK, including the FRC'S
Ethical Standard, and we have fulfilled our other ethical responslbilities in accordance with these requ irements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basls for our
opinlon.
Concluslons relatlng to golng concern
We have nothing to report In respect of the following matters In relation to whlch ISAS (UK) requlre us to report
to you where:
the trustees, use of the golng concern basls of accounting in the preparation of the financlal statements
is not appropriate. or
the trustees have not disclosed in the financial statements any identified material uncertaintles that
may cast significant doubt about the charity's ability to continue to adopt the going concern basls of
accounting for a perlod of at least twelve months from the date when the financial statements are
authorlsed for Issue.
CavanaghKelly'

THE CAPTAIN G M F IRVINE MEMORIAL TRUST
INDEPENDENT AUDITOR'S REPORT (continued)
FOR THE YEAR ENDED 5 April 2024
Other Information
The trustees are responsible for the other infomiation. The other information comprises the information included
In the Trustees, Report, other than the financial statements and our Auditor's Report thereon. Our opinion on
the financial statements does not cover the other information and, except to the extent otherwise explicitly
stated in our report, we do not express any fomi of assurance conclusion thereon,
In connection with our audit of the financial statements, our responslbillty IS to read the other information and,
In doing so, consider whether the other infomiation is materially inconsistent with the financial statements or
our knowledge obtained in the audit, or otherwise appears to be materially mi5Stated. If we identify such
material inconsistencies, or apparent material misstatements, we are required to determlne whether there is a
material misstatement In the financial statements or a material misstatement of the other information. If, based
on the work we have performed, we conclude that there is a material mi55tatement of this other Information
we are required to report that fact. We have nothing to report in this regard.
Opinlons on other matters
In our opinion, based on the work undertaken In the course of the audit:
the Informatlon glven in the Trustee's Report for the financlal year for whlch the financial statements
are prepared is consistent with the financial statements; and
the Trustee5' Report has been prepared in accordance with applicable legal requirements.
Matters on which we are requlred to report by exception
In the light of our knowledge and understanding of the charity and Its envlronment obtained In the course of
the audit, we have not identified material misstatement5 in the Trustees, Report.
We have nothlng to report in respect of the followlng matters If, In our oplnlon:
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not vislted by us; or
the financial statements are not in agreement with the accounting records and returns. or
certain dlsclosures of trustees. remuneration specifled by law are not made; or
we have not recelved all the Information and explanations we requlre for our audit.
Responslbllltles of Trustees
As explained more fully In the Trustees. Responsibilities Statement, the trustees are responsible for the
preparation of the financial statements and for being satisfied that they glve a true and fair view, and for such
internal control as the trustees determine is necessary to enable the preparation of financial statements that
are free from materlal mlsstatement, whether due to fraud or error.
In preparing the financial Statements, the trustees are responsible for assessing the charlty's abillty to continue
as a going concern, disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the trustees either intend5 to liquidate the charlty or to cease operations, or has no
realistic alternative but to do 50.
CavanaghKelly"

THE CAPTAIN G M F IRVINE MEMORIAL TRUST
INDEPENDENT AUDITOR'S REPORT (continued)
FOR THE YEAR ENDED 5 April 2024
Auditor's responslbilitles for the audit of the financial statements
Our objectlves are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to 155ue an Auditor's Report that includes our
opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted In
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arlse
from fraud or error and are considered material if, individually or in aggregate, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Flnancial
Reporting Council's website at www.fr
.or
auditorsre
Thi5 description forms part of our
auditor's report.
Mr.
FCA
(Senlor Statutory Auditor)
For and on behalf of
CavanaghKelly
Chartered Accountants and Statutory Audltors
36 - 38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP
Date: 31 January 2025
CavanaghKelly°