DOVE HOUSE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DOVE HOUSE COMMUNITY TRUST YEAR ENDED 31 MARCH 2023 Oplnlon We have audited the financial slatements of Dove House Communty Trust for the yeaf ended 31 March 2023 whlch c<)mprise the slatement of financial aclivitre8 (includlng Income and exponditure accounl), 8tstem8nt of financlal posltion. Slaternent of cash flow8 and th8 related nolas, Indudlng a summary of sIgnkant accountlng pollcles. The flnanclal reportlng fram6w(Kk that has b88n apPld In th8lr préparallon18 appllc8bl818w and Unlted Klngdom Aceounlng Standards, Indudlng FRS 102 Tho Financlal Roportln9 Standard appllcablo kn tho UK and R•publlc of Ireland (Unlted Klngdom G8norally Gepted Accountlng Practleo). Thls report Is mada aolety to tha Ch,8 members. as a body, In accordance wlth chapter 3 of part 16 of tha C(xnpanies Act 2006. Our audlt worf( ha8 been undertaken 80 that we mSght state lo the charlvg memb8r8 th088 matt8r8 W8 are requlrnd to state to them In an audltorf8 report and lor no other purpose. To thè full•81 èxtént rMItted by law, w• do not accopt or a$sume r•sptJn8lblllty to anyone other than the charfty arKI the charttrf8 membern 88 a body, for our audll worK for thls report, or for the oplnlons wo have formed. In our ¢wlnlon the flnanclal statements: give a true and fa* vlaw of the 8tate of tha chaiitys affalr8 a8 at 31 March 2023 and of Its Incomlng resaurc88 and applicatlon of rnaOUfe•a, Includlng Its Incom• and expgndlturo, for the year then ended., have been Properly prepAred in accordance vAth United Klngdom Ganèrally Accepted Accountlng Practlce,. have been prepared in accordance wlth th Mqulremants of the Charltlas Act (North•rn IrelarKI) 2008. Ba•1• lor oplnlon W8 cormlucted our audlt In accordance wSth Intemational StarKlard8 on Audltlng (UK) (ISA8 (UK)) and appllcable law. Our re8ponslbililh8 undar th088 Standards are luther de8crlbod in th• auditorfs responslbSlrtle$ for Ihts audtt of the Ilnancial statement8 8ecJon of our report. We are Independent of the charlty In accordanca wlth Ihe 8thlcal requiremènts that ar8 r818vant to our audtt ol the flnanclal 8tat8ment8 In the UK. Includlng the FRC'S Elhlcal Standard. and we have fijlfilled our other ethical rasponsibilit5es In accordance wlth these requlremenls, We bolleva Ihat the audit evldence we have obtaln8d Is sufflclent and appwopriate to provlde a basls for our oplnlon. Concluslons r•lailng to golng concvn We have nolhlng to report In respect of the followlng matlern In relation to which Ihe ISAS (UK) require us to report to you vthere: Ihe trugles, use of the going concarn basi¥ of accounting in tha preparatlon of the financial 8tal8ments18 not approprlate; or the trustees hava not dlsclo88d In Ihe flnanclal statements any Id8ntllled materfal uncertainllas that may cast slgnmcant doubt about the charlty's ablllty to conllnue to adopl the golng concem basls of accountlng for a perfod of al leasl Iwelve ffK)nths from the dale when Ihe financial statem¢nts are authorised for Issue,
DOVE HOUSE COMMUNITYTRUST COMPANY LIMITED BY GUARApifEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBER8 OF DOVE HOUSE COMMUNITY TRUST fconth YEAR ENDED 31 MARCH 2023 Oth•r 1Trforn1I0n The other Infomiatlon LmPrISeS the Inf0mtIon Induded In the pthnu81 report. other than lh8 lknancEal statements and our auditot8 report Ihereon. Tho trustees are responsible for other Infmtion. Ow oplnlon on the financial stalements does not cover the other Infomiallon and, ex(pt to Iha oxtent 0th8rwls8 expllcJ11y Slated In our report w6 do nol éypr•88 any form of assuranca conduslm trMOn. In connectlon wlth our audlt of the financlal statements. our r8spon51bllSty Is lo read Ottr Infommtlon and, In dolng $0. COld9[ whether tho other Informafjonls materlally Inconslst6nl wllh the financlal 8tstemgnts or our knowlodgè obtthod In the audll or otherwi8e 8ppear8 to ba matarlally misstated. If we Identlfy such rnaterlal Incon818tencle8 or appar8nl materlal mlsstatements, we are requlfed to determlne whelh8r there Is a m8teTlal m188tat8m8nt In the thandal 8tatements or a motwlal ml88tatsment of the other Infomwtlon. If, ba88d on Ihe work we have performod. condud8 that there18 a malerfal ml8Statemenl of other Infomatlon. we are rnqulrod lo report that iacL We have nothlng to repryi in this regwd. Matt•r• on whlch w• ar• r•qulrnd to r•port by •xc•pllon In Ihe light of the knowledge and undefstandlng of the charfty and Its envlronmont obtatned In the CQLX8e ol Ihe audlt, we have not Idenimed materlal mls8tatement8 In the tru8tee8' report. W8 have nothlng to report In r88PgCt of Ihg followlng matter8 In relatlon to whlch th• Charttlaa Act {North8m Ireland) 2008 raqulr88 us to report to you W, In our oplnlon: the Infomiatlon given in the trust, report Is Incon818tent In any matorial respecl vthh the financlal stst8ments; or adoquate accountlng r•corth hav• nol baan k•pt; or tho flnancl81 staleThnts are not In agreeThnt th the accountlng records and retum8,' or w• hav• not recelved all the Inft)mJallon ar oxplanatlcns wa r•quirè for our audlt. R•spon•lblllll•• of tnMt• A8 explalned more lully in the tnjstees. responslbllllles Statement, the trusts8s aro re8ponslble for the preparallon of th• flnanclal 8tatemenl8 and for b8kng sa1151f8d that thay glve a Iru• and falr vl8w, and lor suth intemal control as Iho trusts¢$ doternilne is necessary to enable the preparalion of financl81 statements that are free fr¢)m material misstaternenL theiher due lo fraud or error. In preparfng tho fflnanclal statements, the Iruste89 ar• re8ponsble for a88e8slng the charli>ts ablllty lo contlnue as a golng concem, dlscloskng. as asyllc8bl8. matters felaled to golng and uslng tho going concern bas18 of a¢¢ountlng unlus the trustees elther Intend to liquidate the charlty or to cea88 operattons, or have rKJ realistic altemative bul to do 80.
DOVE HOUSE COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DOVE HOUSE COMMUNITY TRUST {¢•nllnu•d) YEAR ENDED 31 MARCH 2023 Audltof• r•spon•lblltth• for th• audlt of th• flnanclal slat•m•nl• Our obJectlve8 are to obtaln reasonable ossurance about whelher Ihe fin8ndal $tatements as a whole are free fr(Kn material mi58t8temenl, wh8lh8r due to fraud or arror, and to issue an auditorf8 report that Inckbdas our oplnlon. Reasonabl8 assurance 58 a hlgh level of assurance, but Is rt a warantee that on audit conducted in accordanca wlth ISAS (UK) wlll always detect a material m18Statement when It 8x1818. kllsstatements can arl88 from fraud or error and are conslder8d materlal11, Individually or In th8 aggrogate. th8y could roasonabty be exd to Influen¢0 tho economlc declslons of users takén on Ihe basis of the8e financlal $tatefflents. Irragul8rities, Induding fraud, are Instances of non-compllance wth laws and regulations. We design procédurés In Ilne th our re8pon31bllltles, outlln8d above, lo detect materlal ml8Statements In r8SP8Ct ol iffagularttles, Indudlng fraud. The 8Xtent to whlch Ouf procedures are capable ol det8Ctlng kregularfties, including fraud18 detalled below, Howover, the prlmary responslbllty for the prevontlon and det8Ctlon of fraud rests wllh bolh managemonl and thoao chorged with govemance of the charltable company. We ass88sed the 8USCOPtlblllty of tho ¢hafltable company's financlal 8tstewn1$ to materfal m188tatement, Includlng how fraud might occur, includlng evaluatlng managern8nY8 Incentlv88 and cFpL¥tunitles to manage earnlngs or Influen the reported rg8uIt8. In common wlth all audits under ISAS (UK). we arn requlred to perform spodfk procedure8 to r88pond to the r18k of managermnt overrlde. As part of an aL#Itt In accordance wlth ISA8 (UIQ, we oxard8• prole88lonal Judgomenl and m8lntaln proleislonal 8ceplic18m througtr#)ut tho audll, We a160: Identify Énd 888888 thè rfsks of materfal ml8slatem8nt cl thè financlal statements. whether due lo fraud ¢x orr¢x, dgslgn and pgrform audSt procedures rgsponglve to thoge rl8k8, and obtsln audtt 8vldence that Is sufflclent and approprlate to provlde a ba81s for our oplnlon. The dsk of not delecting a material misstatement ra8ultlng from fraud is hlghw ihan for one resultlng from 8rror, a$ fraud may Involve colluslon, forgery, Intentlonal omlsslons, ml8ropre8entatlon8, or Ihe overrid• of Intemal Gontrol. Obt8ln on undornlandlng ol Inlernal control r¢kv8nt to th8 audit in ordgr to deslgn audlt procethjres thal are approprlalo In the circumstances, but not for Ihe purpo80 ol expre?slng a oplnlorn on Iho •ffoCtIv8n888 of the Internal contrd. ErK4ulrn of management. those charged with governance and the CharKy'B solldtor around actual and potential litigatlon and clalms. Perform analytsl procedur8s to Idantlty any unu6ual Of unexpaclad rnlation8hlps thal may indicats risks of materfal mlsstatsmont duo to fraud. Revlew mlnut•s of meellng8 of th088 charged wlth govamanco. Evalu8te thè approprlateness of accounting pollcles used and the reasonablen8ss of acwunting estlmates and related dlsclosures made by the tru8teos. Conclude on the appropriat8ness of the trust8es' us8 ol th8 golng conrrn basis of accounting and. based tx the audlt evlden¢¢ obtalned, whether a materfal uncertainty exlsls related to events or conditians that May cast sIgnErnt doubt on th8 charity'8 8blllty to contlnue as a going concem. If we conclude that a materfal uncertalnty •xlsts. we are requlred to draw attenllon In our audltorfs report to tha related disclosurns In the flnancial statements or, If such dlsclosuies are inadequate. to modify our opinion. Our conduslons are based on the audll evidence obtalned up to the date of our audltofs reporL loWever, fvrture events or condltlons may cause the charlty to wse to contlnue as a going c¥)ncem. Evaluate tha overall presentallon, stnKture and conlent of the flnandal statements, Includlng the dlsclo8ures. and wheth8r the finandal staternents repre88nl the underfylng tran8aGlions and events In a manner that a¢hl6veG falr presentatlon.
DOVE HOUSE COMMUNrfY TRUST COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DOVE HOUSE COMMUNITY TRUST(¢onOnu•¢ YEAR ENDED 31 MARCH 2023 We communlcato wlth th080 charged wlth govemance regarding, among other mattern, th8 planned po and tlmlng of the audlt and 81gnFficant audlt flndlngs, IrKludlng any slgnlficanl deficlencles Intemal control that we tdentfy durlng our audiL G•rnld H•an•y (Sonlor 8t•tstory Audltorl for and on behalf ot Clar•mount FM Llmlt•d Ch•rt•r•d accountant• & statulory audltor8 43 Clar•ndon 8tra•t BT48 7ER 20th D•¢•mb•r 2023