ort of the Inde Pole Ixss Communi SaEI Gardeus Ltd elldent Auditors to tlie Trustees and Members of Assoeiation Opinion We have audited the financial statements of Poleglass Community Association @ Sally Gardens Ltd (Ihe 'cliaritable company,) for the year ei)ded 31 March 2024 wliich cotnpi'ise the Statement of Financial Activities, Éhe Statement of Financial Position, the Statement of Casli Flows and notes to tli¢ financial statements, incliidiiig a suinmary of si11f1cat accounting policies. The financial J'eporting frainework tliat has been applied iii tlieir preparation is applicable law and United Kingdom Accounting Staiidards (United Kingdom Geiicrally Accepted Accounting Practice), including Financial keporting Staiidai'd 102 'Tlie Fiiiancial Reporting Standard applicable in the UK and Republic of Ireland,, Iii our opillion the financial statements: give a true aiid fail. view of tlie state of tlic charitable company's affairs as at 31 March 2024 and of its ijicomiiig resources and appl ication of r¢sour¢&s, includiiig its iiicome ai)d expenditure, for tlie year th¢n have beei) properly pi'epared iii accordaiicc with United Kingdom Generally Accepted Accountiiig Pi'actice, iiicluding inancial Reporting stand'd 102 'Tlie Fii)aiicial Reporting Standard appli¢ablc in Ilie UK and Republic of Ireland and have beeii prLpai'ed in accoi'dance with the requireinents of tlie Companies Ac12006. BASIS foi. opinlon We conducted our audit in accordance with International Standards on Aiiditing (UK) (ISAS (UK)) and Rpplicable law. Our responsibilities under those standards are rth¢1- described iii the Auditoi's, I'espoiisibilities for tlie audit of the financial stst¢ments section of our report. We are independ¢i)t of tlie cliai'itable coinpany ii) accordance with tlie ethical rcquii'ement5 that are i'elevant to our aiidit of the finaiicial stateiiients in the UK, iiicluding tl)e FRC'S Ethical Standard, and we Iiave fulfill¢d our othei. ethical responsibilities in accordanGe with tliese requireinents. We believe that tlie audit evidence we have obtaiiied is sufficient aiid appropriate to provide a basis for our opinion. Conclusions relatiDg to going coiicern Ji) auditing tlie financial stateineiits, we liave concliided that tlie trustees, use of the goiiig concern basis of accountiiig iii the preparation of tlie fInaiicial statements is appropriate. Based on tlie work we liave perfonned, we havè not identified any material uncertainties relating to events ot. Conditions that, individually or collectively, may cast significant doubt on the cliai'itable coinpaiiy's ability to oontinue as a goiiig concern for a period of at least twelve Inontlis ftom wlien the fiiiancial stateiheiits are autl)oi'ised for iasue. Oui. respoiisibilities and the responsibilitles of the trustees with tespe¢t to going con¢erii are described ill th¢ relevaiit se¢tioiis of this r¢port. 10
ort of the Inde Pole lass Communi Sall Gai'dens Ltd endent Auditors to the Trustees and Members of Associalioll Other informathon The triistees ar¢ responsible for tlie other inforination. The other informatioii coiiiprises tlie inforination iiicluded in the Annual Report, other tlian the fiiiancial statemeiits and oui. Report of tlie Independeiit Aiiditors thereon. Our opinion on the financial statemenls does not cover the other uiforniation and, except to the extenl otlierwise explicitly staled ii) our report, we do not cxpress any forin of assurance conclusion tliereon. In coiineGtion with oui. audit of the financial statenients. our responsibility is to read the other infoi'inatjon and, in doing so, consider whether the othei. inforination is malerially inconsistent witli tlie fiiiancial stateineiits or oiir knowledge obtained iii the aiidit oi. otherwise appears to be materially misstaled. If we idcntify sucl) material iiiconsistenoies oi. apparent matei'ial misstatements. we are i'equir¢d to determine wlietliei. this gives rise to a Inaterial misstatement in the financial stateiiients thcinselves. If, based oli th¢ work we liave perfoi'med, we Gonclude that iliere is a material misstateineiit of this other inforinatioii, we al'e required to report that fact. W¢ have nothing to report in Ihis regard. Opinions on other matters preseribed by the Companies Act 2006 i our opinion, bas¢d on tlie work uiidertaken in tlie coiirse of the audit; tlie Ènfoimatioii given in the Report of the TisleeS for the fiiianGial year for whi¢li the financial stateinei)ts are prepared is consistent with the fiJianGial stateiii¢nts; and th¢ Report of the Trustees ha5 been prepared in accordance with applicable legal requirements. Mattel's oil whfich we are rcquired to report by exception Iii tlie liglil of tlie knowledge and understanding of the ¢l)ai'itable company aiid its eiivironment obtained iii tlie course of the audit, we l)ave not identificd Inaterial inisstatements iii the Report of tlie Trustees. We liave nothlng to report in respect of the followlng matters where the Companies Act 2006 1'equii'¢s us to i'epoi't to you if, in our opinion: dequat¢ atcounting records have iiot been kept or retiirns adequate for our audit Iip4ve not been received froin branclies not visited by us. or Ilie financial stateinettts are not in agreement with the accounting Tc¢ords and returns. or certain disclosur¢s of trustees, remuneration specified by law arc not inade; or we have iiot received all the information and explanations we require for our audit. Responsibilities of trustees As explained inore fully in the Statement of Trustees, Responsibilities. the ti'ustees (who are also tlie direLtors of the chai'itable oompany for the purposes of eompany law) are respoiisible foi. tlie preparatioii of the financial staternents and for being satisfied that they give a true and fair view: and for sii¢h interiial ontrol as the trustees determine is necessary to enable the preparation of financial stateinents that are free fi'om material misstateinent, whether due to fraud or error. In prepai'ing the finanGial statements, tlie trustees are responsible for assessing the cliaritabl¢ comi)any's ability to continue as a going conc¢rn. disclosin& as applicable, matters r¢lated to going concern aiid using tli¢ goin8 concern basis of accountiiig unless the trustees either intsnd to liquidate the ¢l)aritable compaiiy or to cease operations, or have no r¢ali5tic alternative but to do so.
ort of the Inde cndent Audfitors to the Trustees and Members of Pole lass Communi Associatio Sall Gvdrdells Ltd Our respoiisiblllties for the audit of the fiJJgncial 5tatenicnts Out obje¢lives are to obtain reasonable assurauce about wliether th¢ financial statements as a whole ai'¢ free from material misstatcmeiit, whetlier due to fi'aud or error, and to issue a Report of the Indepeiideiit Audiloi's tlial includes our opiiiioii. Reasoiiable assurance is a high lev¢1 of assui'ance, but is not a guarantee that an aiidit conducted iii accordance with ISAS (UK) will always detect a material misstatement wlien it exists. Misstateinents can arisc from fraud or error and are considered material if, iiidividually or in the aBgregat¢, tli¢y could I'easonably be Cxpected to influ¢nee the econoinic decisioiis of users taken on tlie basis of tliese finaiiLial statements, The extent to which our proCedUS are capable of detectiiig irregularities, includiiig fraud is detailed below,, Ii'regularities, includiiig fraiid, are instaijces of i)on-compliai)ce with laws and i'egulations. W¢ desigii procedures in linc witli our responsibilities, outlined above, to detect material inisstatemeiits iii i'espect of iri'egulai'ities, including fraud. The extent to which our procedures are capable of detecting ii'regulai'ities, iThcliiding fraud is detailed below: Based oil our understanding of the coinpany and industry, w¢ ideiitified tlie priiicipal risks of non-coinpliance with laws and regulations as tliose that have a direct impact on the determinatioii of niaterial amoiints and disclosures in the financial statements. We evaluated inaiiagement's incentives and opportunities for fj'audiilent manipulation of the fiiiaiiGial statements aiid determined that dje principal risks related to revenue recognition. We coipmuiiicated tlie identified laws ]d regulations throughout tlie audit team aiid reirlained alert to any indications of Iion-coiiipliaiice tllrougliovt tlie audit. Audit procedures performed included, but were not liiniled to: Discussions with management including coiisideration of known or suspected iiistances of iion-coinpliance with laws aiid regulRtion and fraud. Reviewing tlie financial statement disclosures And testing to slipporting documentslion. Review of board meeting ininutes of tllose charged with governance; Iii addressing the risk of fraud through manageincnt overAde of controls, testing the appi'oprjatenrss of joui'nal entries and other adjustments. As part of an audit in accordance with ISAS (UK), we exercis¢ professional judginent aiid maintain professional sccptiLism throughout the audit. We aJso:_ Ideiltify and assess the risks of material mi&%tatement of tlie fiiiancial stateinents, wliethei. due to fraud or ri'or, design and pei'forni audit procediires responsive to those risks. and obtain audit evid¢nce tliat is sufficient and appropriate to provide a basis for our opinion. The risk of not detccting a matei'ial mLSStatement rèsulting fiom fraud is liighei. than for one resulting trom error. as fi'aud may involve Collusion, foi'gery, intciitional omissions, misrepresentalioiis, or tlic ovcrridc of interi)al control. Obtain an IinderstandiThg of internal control relevant to the audit in order to design audit procedures tliat are appropriate in the ¢ircumstances, but not for the purpose of expressing an opinion on fhe eff'ectiveness of the Oh,1t1¢S tnternal control. Evalu&te the appropriatoness of accounting policies used and the reasonableness of a¢counting estiinates and related disclosui'es inade by the trustees. 12
ort of the Inde endent Audltors to the Trustees and Members of Pole lass Commuiii Association Sllll Gardens Ltd Perforin aiialyti¢al procedures to ideiitify any unusual or unexpected r¢latioJiships that may indicate risks of material misstatement due to fraud or erior. Conclude 011 the appropriateness of the trustees, use of the going concern basis of accoiintiiig and based on the audit evidence obtaiiied, whether a inaterial uncertainty exists related to eveiits or coiiditions tliat Inay cast significant doubt oli tlie charities ability to continue as a going cortcern. If we conclude that a mat¢i'ial ncei'tainty exists, we are required to draw attention in our auditovs report to the related disclosurcs iii tlie fiiiancial statements or, if such disclosures are inadequate, to modify our opinion, Oui. ¢oncliisions al'e based on the audit evidence obtained up to tlie date of our auditoi's report. However, futuiy events oi. coiiditioi)s may cause the charity to Gease to continu¢ as a going coiicern. Evaluate tli¢ ovei'all presentatioji, structtire, and content of the financial statemei)ts, including the disclosures aiid whetlier the fiiiancial stateinents I'¢present the underlying transactions aiid evcnts in a mannei. tliat acliieves fair pi'esentation. We Cominunicate witli those cliarge witli governance regarding, among other matters, the planned Scope aiid timing of tlie aud it and signifioaiit audit fiiidiiigs, including signifilit deficiencies in iiitcriial conti'ol tliit t we identify durlng our audit. A further desci'iption of our respoiisibililies for the aiidit of the financial stateinents is located on the rinancial Reporting Coiin¢il's website at www.frc.oi.g.uklauditorsi.esponsibili(ies. This description fol'ins part of our Report of tho Ind¢p¢iident Auditors. Use of our report This report is made solely to Ilie cl)aritable company's meinbers, as a body, in accordance with Chapter 3 of Part 16 of the Coinpanies Act 2006. Oiir audit work Ilas beeii undei'taken so tliat we miEht state to ilie cliai'itable coinpaiiy's membors those matters we are required to State to thein in an auditors, report aiid foi. Ilo other purpose, To the fullest extent pei'initted by law, we do iiot accept or assiiine i-espoi15ibility to anyone otli¢r than the charitable coIiipany and the charitable cojnpany's meinbei's &8 a body, foi. our audit work, foi. tliis rep rt, or for the opinions we have forined. 13illy Drake (Senior Statutory Auditor) foi. aiid on behalf of Lynn Drake & Co Ltd Statutory Auditors I st Floor 34 B-D Main Street Moira Co. Ai'magh BT67 OLE 25 July 2024 13