CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of CAUSE (Nl) Limited
Year ended 31 March 2024
Opinion
We have audited the financial statements of CAUSE {Nll Limited (the 'charity') for the year ended
31 March 2024 whith comprise the statement of financial activities (including income and expenditure
account), stalement of financial posrf(ion. statemerrt 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 Kingjom Accounting Standards. including FRS 102 The
Financial Reporting Slandard applicable in the UK and Republic of Ireland (United Kingdom Generally
AccEpted Accounting Practice).
In our opinion the financial statements=
give a true and fair view of the stste ofthe charity's affairs as at 31 March 2024 and of its incoming
resources and application of resources, including tts inthme and expenditure. for the year then
ended.,
have been properly prepared in accordance wtth United Kingdom Generally Accepted A¢¢ounting
Practi￿.
have been prepared in accordan￿ with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Slandards on Auditing {UK) {ISAs {UK)) and
applicable law. Our responsibilities under those standards are further described in the auditorfs
responsibilities for the audit ofthe financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial
ststements in the UK, induding the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance wtth these requirements. We believe that the audit eviden￿ we have
obtained is sufficient and appropriate to prowde a basis for our opinion.
Conclusions relating to going concern
In auditing the financial ststements. we have c￿Cl￿ed that the trustees, use ofthe going concem basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have p8rformed. we have not identtfied any material uncertainties relating to
events or conditions that, individually or collectivdy, May cast significant doubt on the charity's ability to
ontinue as a going concem for a period of at least tsvelve months from when the financial statsments
are authorised for issue.
Our responsibilities and the reswnsibilities of the trustees with respect to going concern are described
in the relevant sedions of this report.

CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditorfs Report to the Members of CAUSE (Nl) Limited (conbnued)
Year ended 31 March 2024
Other infonnatlon
The other information comprises the information included in the annual report. other than the financial
statements and our auditorfs report thereon. The trustees are responsible for the other information. Our
opinion on the financial statements does not cover the other information and. ex￿pt to the extent
otherwise explicitly stated in our repor( we do not express any fom of assurance conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other information
and, in doing so. consider whether the other infomation is Materially inconsistent with the financial
ststements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If
we identify such material I￿onSIStenC1eS or apparent material misstatements. we are required to
detemine whether there is a material misstatement in the financial slatements or a material
misstaternent of the other infomiation. If. based on the work we have performed. we conclude that there
is a malerial misstatement of this other information. we are required to report that fact.
We have nothing to report in this regard.
Oplnlons on other matters prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit:
the infonnation given in the trustees, report for the financial year for whth the financial Statements
are prepared is consistent V￿th the financial statements: and
the trustees, re￿rt has been prepared in accA)rdance V￿th applicable legal requirements.
Matters on which wo 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 audit. we have not identified material misstatements in the tru5tees' rep)TL
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 kep( cff retums adequate for our audit have not been
received from branches not visited by us,. or
the finar￿la1 statements are not in agreement wilh the accounting records and retums: CY
rtain disclosures of trustees. remuneration specified by law are rKJt made: or
we have not re￿iVed all the inforMat￿n and explanations we require for our audit:
the trustees were not entitled 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 reporL
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CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditorfs Report to the Members of CAUSE (Nl) Limited (conbnu¢d)
Year ended 31 March 2024
Responsibilities of trustees
explained more fully in the tTUStees' responsibilities statement. the tru5tee5 (who are also the
directors for the purposes of company law) are reswnsible for the prepardtion oflhe financial statements
and for being satisfied that they gNe a true and fair view. and for such intemal control as the trustees
determine is necessary to enable the preparatw)n of financial statements that are free from material
misstatement. whether due to fraud or error.
Our responsibility is to audit and express an opinion on the financial statements in accordance with
applicable law and Intemational Standards on Auditing (UK). Those standards require us lo comply wtth
the Financial Reporting Councifs (FRC'S) EthiGal Standard for Audilors,. in the circumstarrEs set out in
note 24 to the financial statements.
In preparing Ihe finanaal statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern. disclosing. as applicxble. matters related to going con￿rn and using the
going concem basis of accountirwJ unless the trustees etther intend to liquidate the charity or to cease
operations. or have no realistic atternative but to do so.
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CAUSE (Nl) Limited
Company Limited by Guarantee
Independent Auditorfs Report to the Members of CAUSE (Nl) Limited (continued)
Year ended 31 March 2024
Auditor's rnsponsibilities for the audit of tho financial statements
Our objectives are to obtain reasonable assurance about whether the financial slatements as a whole
are free from material misstatement, whether due to fraud or error. and to issue an auditorfs rep¢xi 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.
Misstaternents can arise from fraud or error and are considered material if, iNlividually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these ffinancial statements.
Irregularities, including fraud. are instsnces of mnacompliance laws and regulations. We design
pro￿dUreS in line with our responsibilities. outlined above, to detect rnaterial misstatements in respect
of irregularities. including fraud. The extent to which our procedures are capable of detecting
irregularities. including fraud is detsiled below.
In identifw'ng and assessing risks of material misstatement in respect of irregularities, including fraud
and non-compliance wtth 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 drivers for directors, remuneration. bonus levels and
perfomiance targets;
results of our enquiries of management a￿ut their own identtfication and assessment of the risks
of I￿egularitIes-
any matters we identtfied having obtained and rewewed dLxumentation of their policies and
procedures relating to:
identfying. evaluating and complying wrf(h laws and regulations and whether managemenl
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-complian￿ with laws and
regulations.
the matters discussed among the audit engagement team including signtficant component audit
teams and relevant intemal SFecialists. including tax and valuations specialists regarding how and
where fraud might occur in the financial statements and any polential indicators of fraud.
As a result of these procedures. we conSide￿d the opportunities and incentives that may exist within
the organisation for fraud and identtfied the greatest potential for fraud. In common with all audits under
ISAS {UK), we are also required to perform specific procedures to respond to the risk of management
override.
We also obtained an understsnding of the legal and regulatory frameworks in operation. focusing on
provisions of those laws and regulations that had a direct effect on the detemiination of material amounts
and disclosures in the financial slatements. The key laws and regulations we considered in this contsxt
induded ongoing cornpliance wth the UK Companies Act and tax legislation.
In addition. we ¢cfftsidered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fiJThJamental for their ability to operate C￿ to
avoid a material ￿narty.
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CAUSE (Nl) Limited
Company Llrnlted by Guarantee
Independent Auditor's Report to the Members of CAUSE (Nl) Limited (continued)
Year ended 31 March 2024
As part of an audit in ac(xJrdance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial ststemerrts, whether due to
fraud or error. design and perforn audit Prc￿edureS responsive to those risks. and obtsin audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a matsrial misslatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion. forgery, intentional omissions, misrepresentations. or the override
of intemal control.
Obtsin an undetstanding of intemal control relevant to the audit in order to design audit prC￿edureS
that are appropriate in the circumstsnces. but not for the purpose of expressing an opinion on the
effectiveness of the internal control.
Evaluate the appropriateness of acrounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees. use of the g￿r￿j concem 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 charitys ability to continue as a going concem.
If we conclude that a material uncertainty exists. we are required to draw attention in our auditoffs
report to the related disdosures in the financial statements or, if such disclosures are inadequate,
to modify our opinion. Our conclusions are based on the audit evidence obtained up lo the date of
our auditorfs report However, future events or conditions nw cause the charity to cease to
continue as a going concern.
Evaluate the overall presentation. structure and content of the financial statements. including the
disclosures, and whether the financial statements representthe undedying transactions and events
in a manner that achieves fair presentation.
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CAUSE (Nl) Limited
Company Llmlted by Guarantee
Independent Auditor's Report to the Members of CAUSE {Nl) Limited I￿ntInu¢d)
Year ended 31 March 2024
We communicate with those charged with governan￿ regarding, among other matters, the planned
scope and timing of the audit and significant audit findings. induding any significant deficienoes in
intemal control that we identify during our audiL
Use of our report
This report is made solely to Ihe chariws members, as a boty. in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the charity's
members those matters we are required to Stale to them in an audilorfs 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 charity and the charity's members as a b(xly, for our audit work. for this report. or for the opinions
we have fonned.
Paul Dolan FCA (Senior Ststutory ALKltlor)
For and on behalf of
Finegan Gibson Ltd
Chartered accountants & ststukny audilor
Causeway Tower
9 James Street South
Belfast
BT2 8DN
10 December 2024
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