CAUSE (Nl) Limited Company Limited by Guarantee Independent Auditor's Report to the Members of CAUSE (Nl) Limited Year ended 31 March 2023 Opinion We have audited the financial statements of CAUSE (Nl) Limited (the 'charity') for the year ended 31 March 2023 which comprtse the statement of financial activities (including income and expendrture account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounling policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial ststements- give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its incoming resources and application of resources. including tts income and expenditure. for the year then ended., have been properfy prepared in accordan￿ wrth United Kingdom Generalty A¢￿pted Accounting Practice", have been prepared in accordance wrth the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the finanGial statements section of our report. We are independent of the charity in accordance with the elhical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit eviden￿ we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identtfied any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charty's ability to continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going COn￿M are described in the relevant sections of this report. CAUSE (Nl) Limited Company Limited by Guarantee Independent Auditorfs Report to the Members of CAUSE (Nl) Limited (continued) Year ended 31 March 2023 Other infomiation The other infomiation comprises the infomation included in the annual report. other than the financial statements and our auditor's report Ihereon. The trustees are responsible for the other infomiation. Our opinion on the financial statements does not cover the other information and. except to the extent othefwise explicitly stated in our report. we do not express any fomi of assurance conclusion thereon. In connection wtth our audit of the financial statements, our responsibilty is to read the other information and, in doing so, consider whether the other infomation is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appear5 to be materially misslated. If we identfy such material inconsistencies or apparent material misslatements, we are required to detemiine whether there is a material misstatement in the financial statements or a material misslatement of the other information. If. based on the work we have performed. we conclude that there is a material misstatement of this other infomiation. we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undetlaken in the course of the audit" the infomiation given in the trustees, report for the financial year for which the financial Btatements arc prepared 13 con3i3tent with the finanGial statemenls" and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audrt. we have not identified material misststements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion- adequate accounting records have not been kept, or returns adequate for our audtt have not been re￿iVed from branches not visrted by us: or the financial statements are not in agreement wtth the accounting records and returns.. or certain disclosures of trustees, remuneration specffpd by law are not made,. or we have not received all the infomiation and explanations we require for our audit; or the trustees were not entrtled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies. exemptions in preparing the directors, report and from the requirement to prepare a strategic report. 10 CAUSE (Nl) Limited Company Limited by Guarantee Independent Auditorfs Report to the Members of CAUSE (Nl) Limited (continued) Year ended 31 March 2023 Responsibilities of trustees As explained more fully in the trustees. responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees detemine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability 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 intend to liquidate the charity or to cease operations, or have no realistic altemative but to do so. 11 CAUSE (Nl) Limited Company Limited by Guarantee Independent Auditorfs Report to the Members of CAUSE (Nl) Limited (continued) Year ended 31 March 2023 Auditorfs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance aboLrt whether the financial statements as a whole are free from material misstatement. whether due to fraud or error, and lo issue an audtior'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 wtth ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to Influen￿ the economic decisions of users laken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable ot detecting irregularities. including fraud is detaited below= In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations. we considered the following.. the nature of the industry and sector, Control environment and business performance including the design of the remuneration policies. key drrvers for diredors, remuneration, bonus levels and performance targets" results of our enquiries of management about their own identification and assessment of the risks of irregulan"ties', any matters we identified having obtained and reviewed documentation of their policies and procedures relating to.. identifying. evaluating and complying with laws and regulations and whether management were aware of any instances of non-compliance.. detecting and responding to the risks of fraud and whether management have knowledge of any actual, suspected or alleged fraud., the internal controls established to mitigale risks of fraud or non-compliance with laws and regulations. the matters discussed among the audit engagement team including significant component audit teams and relevant internal specialists. including tax and valuations specialists regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAS (UK), we are also required to perform specffic procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks in operation, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included ongoing compliance with the UK Companies Act and tax legislation. In addition. we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental for their abilty to operate or to avoid a material penalty. 12 CAUSE (Nl) Limited Company Limited by Guarantee Independent Auditor's Report to the Members of CAUSE (Nl) Limited (continued) Year ended 31 March 2023 As part of an audit in accordance viith ISAS (UIQ, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit eviden￿ that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions. misrepresentations, or the override of internal control. Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting polrcies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's abilty to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorfs report to the related disclosures in the financial statements or, rf such disclosures are Inaclequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditorfs report. However, future events or Conditions may cause the charity to cease to continue as a going concem. Evaluate the overall presentation. structure and content of the financial statements. including the disclosures. and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 13 CAUSE (Nl) Limited Company Limited by Guarantee Independent Auditor's Report to the Members of CAUSE (Nl) Limited (continue Year ended 31 March 2023 We communicate with those charged with govemance regarding, among other matters, the planned scope and timing of the audit and signtficant audit findings. including any significant deficiencies in internal control that we identify during our aud Use of our report This report is made solely to the charty's members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stste to the charity's members those matters we are required to state to them in an auditorfs 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 charty and the charity's members as a body, for our audit work, for thi5 report, or for the opinions we have fomied. Paul Dolan FCA (Senior Statutory Auditor) For and on behalf of Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN 9 December 2023 14