Crai avon Cardiac Care Association ort of the inde endent audilor to the Members of Crai avoll Cardiac Care Association We have audited the financial stat¢tncnts of Craigavon Cardiac Care Association for the year etNl¢d 31 December 2017 which comprise of the statement of financial a¢tivitie4 income and expenditure account, balance slLe¢t. accounting policies and notes. Th¢s¢ financial statetn¢nts have been prepared under the accounting policies set out therein. This report is mad¢ solely to the charity's members, as a body, in accordance with S¢¢tion 65(3)(b) of the Charities Act (NI) 2008. Our audil work has been undertaken so that we might state to the charity tnembers those matters we are required to state to them in an auditors, report and for no oth¢1 purpose. To th¢ fullest extent pemiitted by law, we do not accept or assutne responsibility to anyone other than the charity and the charity's membcrs as a body. for our audit work, for this report, or for the opinions we have formed. Respective responsibilities of the directors and auditors The responsibilities of the directors for Preparing the financial st&t¢ments in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) are set out in tlie Statement of R¢sponsibiliti¢s of the Directors. Our responsibility is to &udit the financial stat¢ments in accordance with the relevant legal and regulatory iequirements and International Standards on Auditing (UK and Ireland). We report to yov our opinion as to wh¢ther tILe financial staternents give a trne and fair view and are prop¢rly prepared in a¢cordance with the Charities Act (Nl) 2008, and wh¢ther the information given in the directors, report is consistent with the financial statements. In addition we also report to you if. in our opinion, the charity has not kept proper 2¢¢0unting records, if we have not received all the inforn)ation and explanations we require for our audit, or if infortnation specified by law regarding dir¢ctors' remun¢ration and other transactions is not disclosed. We read other infom]ation contained in the members report atTrd consider whether it is consistent with the audited financial statements. We consider the itnplications for our report if we become aware of any apparent misstatements or material inconsisten¢ies wtth the financial staternents. Our responsibilities do not extend to any other inf0mtiOn. Basis of audit opinion W¢ conducted our audit in ac¢ordan¢¢ with tnternational Standards on Auditing (UK & Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis of evidence ielevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made in the preparation of the financial statements, and of whether the accounting policies are appropriate to the ¢harÉty's circurnslance4 consistently applied and adequately disclosed.
Crai avon Cardiac Care Association Re ort of the iDde endent auditor to the Members of Crai 2voll Cardiac Care Association .continued We planned and perfornied our audit so as to obtain all the infonnation and explanations which we consider necessary in order to piovide us with sufficient evidence to give reasonable assurance that the financia statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forniing our opinion we a150 evaluated the overall adequacy of the pr¢s¢ntatioll of infOration in the financial statements. Opinion In our opinion= the financial statements give a ttue and fair view, in aordart¢e with United Kingdom Generally Acceptsd Accounting Practice, of the state of affairs of the ¢harity as at 31 Decemb¢r 20 17 and of its incoming resources and application of resouw¢s for the year then ended the financial statements have been properly prepared in accordanc¢ with the Charities Act (ND 2008. The infortnation given in th¢ Trustees, Report 18 consistent with the financial statements for the year ¢nded 31 December 2017. Opiknion 00 other matters prescribed by the Charities Aet (ND 2008 In our opinion the information given in the Tnttes, Report for the financial year for which the financial statements ar¢ prepared is consistent with the finarL¢ial stat¢ments. Matten on which we are required to report by exception We have nothing to report in respect of the following matters where Charities Act (Nt) 2008 requires us to report to you if, in our opinioTh= Adequate accounting records have not been kept The financial statements ar¢ not in agreement with the accounting records or returns. or We have not received all th¢ inforn]ation and explanations required for our audit- or
Cr#1 von CArdiac Care Assoeiation ort of the inde ndent allditor to the Members of Crni avon Cardiac are Association .continued The infom)ation given in the trustees, report is inconsistent with ihe financial statements. Kieran McGeough Senior Statutory Auditor For And on beh#lf or A) Flynn & Company Accountants Limited Chartered Accountants & Registered Auditors 28 Carlelon Street Portadown Co Armagh BT62 3EP 24 October 2018