INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DOVE HOUSE COMMUNITY TRUST {A company Ilfflltod by gu•r•nts•. not h•vlng a •har• upttall FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025 REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS OPINION We have audlted the charity financial statements of Dove House Communlty Trust ('the charty,) for the financial year ended 31 March 2025 which comprise the Slatement of Financlal Activities (incorporating an Income and Expenditure Account>, the Balance Shee( the Statement of Cash Flows and notes lo the financial statements, Including the $ummary of significant accounting policies set out In note 2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, Including FRS 102 Yh• Finandal Reporting Standard appllcable in the UK and Republic of Ireland" and Accounting and Reportlng by Charits'es". Statement cf Recommended Practi applicable to ¢hariUes preparing their accountg in accordance with FRS 102. In our oplnlon, wh6n reportlng in aG¢ordance with a falr presentation framework the finala1 slatements.. give a true and fair view of the slate of the chaflty's affalrs as at 31 March 2025 and of its surplus for the financial year Ihen ended-, have been proporfy prepared in accordance with United Kingdom Generally Accepted Accountlng Practlce: and have been prepared in accordance the requirements of the Companl•s Act 2008 and the Charitle8 Act (Northem Ireland) 2008. BASIS FOR OPINION We cormjucted our audit in accordance wSth International Standards on Auditing {UKI (ISA8 {UK)) and appllcable law. Our re8ponslbllhles under those standards are fijrther described In the Audito¢s regponsibilllie8 for the audit of the financlal statements section of our report. We are Independent of the charity in accordance with ethical requirements Ihat are relevant to our audrt of the financial gtalements In Ihe UK. includlng the FRC'S Ethical Slandard, and we have fulfi'lled our other ethical respon8ibililles In accordance hth these qUIrementS. We b•lleve that the audil evidence we have obtained is sufficlent and approprlate lo provide a ba8is for our oplnlon. ONCLUSIONS RELATING TO GOING CONCERN In audltlng the finandal slalements, we have conclvded thot ihe truste•s' of the golng concern basis ol accountirrfj in the preparation of the financlal statements is approprlats. Based on the work we hav8 performed, we have not IdentSfied any material uncertaintles relating to events or conditions that, Indlvldualty or collectively. may casl Significant doubl on the charity's ability lo continue as a going concern for a period of at least Iwefve months from the date when the financSal statements are authorised for Issue, Our responsibilltle$ and the respon8lbllltle$ of the Irustees wilh respect lo golng concem are deScrid in the relevant sactions of thi8 report. OTHER INFORMATION The olher informatoon comprlses the informatlon in¢luded In the annual feport olhér than the financiel statements and our Auditorfs Report thereon. The trustees are responsible for the other informatlon contained withln the annual report. Our opinlon on the financial 8talements does not ¢o¥er the other infcmiation and, except lo the extent olhervAse oxplicitly $tated in our report. we do nol expre88 arry lorm of assurance concluslon thereon. Our responsibility is to read the other Infomalion and, in doing so, considw whether the other Information Is materially inconsistent the financlal slatemenls or our knowledge obtained in the course of the audrt, or othe•Se appears lo be materially misstated. If we identlfy such material Inconsistencies or apparent material misstatements. we are requlred to detemlne whelher thls gives rise lo a material misstatement in the financial statements Ihemselves. If, based on the work we have performed, we ¢oft¢lude Ihat Ihere is material misstatement ofthis other information, we are rèquired to report that fact. We have noihing to report in this iegard.
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DOVE HOUSE COMMUNITY TRUST IA comppny Ilmlt•d by 9ra9. hwlng • sharo c•pNall FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025 OPINION ON OTHER MArrER PRESCRIBED BY THE COMPANIE8 ACT 2006 In our opinion, based on the work undertaken in the course of the audit.. the informalioll given in the Tru$lees' Annual Report for the financial year for which the financlal statements are prepared is c¢)nsistent with the financial gtalaments,. and the Trustées. Annual Rept h83 been prepared In accordance wilh applicable legal requlrements. MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION In thé light of our knowledge and underglanding of the charty and Ils environment obtained in the course ol the audlt, have not Idenllfied material mi8$tat•mènts in the Trustees, Annual Report. We have nolhing to report In respect of the followlng matters where the Companies Act 2006 requkas us to report to you rf, in our opinlon.. adequate accounting records have not b8en kept., or the financial statements are not in agreement witri Ihe accounting rècords ond retums: or • certain disclosures of trusleos, remuneratlon spécifiod by law are not made., or the trustees yre not entltled lo wepare the financial statements in accordance with thè 8mall C¢>mpanies regime and take advantage of the small companies, exemption in preparlng the Trustees, Annual Report. RE8PON8IBIUTIES OF TRUSTEES FOR THE FINANCIAL STATEMENTS As explalned more fully in the Statement of Trusteo¥' Re3ponslb'lities sel out on page 8, the trugtees are r•$ponslble for thè prèparatlon of the financial ¥talements and ft)r being satlsfled Ihal they give a true and fair view, and for such intemal control a$ they determine Is necessary to enable Ihe preparation of financlal statements Ihat are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible foi a¥Jes3lng the charity's abllity te continue as a going concern. disclosing. 8$ appllcable, matters related to going concem and uslng the going Concern basis of a¢¢ountlng unless management either Intends to liquidate the charity or lo cea operation$, or has no feo1i$li¢ altemative bui to do w. AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS Our objectives are lo obtain reasonable assurance about vthether the financial stalements as a whole are free from mat•rial misstatement, whelher due to fraud oi error, and lo issue an Auditorfs Report that includes our opinion. Reasonable 9¥8uron¢e Is a high level of assurance, bul is not a guai8nlee that an audlt conducted in a¢¢ordance wilh ISAS (UK) wlll aayS detact 8 material mi58latement byhen it exists. Misslalements can arlse from fraud or error and arè considered material If, individually or in Ihe aggregate, they could reasonably be expected to Influence thè economlc doci$ions of user8 taken on the basis of these financial stalernent$. Irre9ularfti8s, includlng fraLMd, are instances of non<ompliance wlth laws and regulations. We design procedures In line wllh our responslbllities, outlined above, to detect material mlsstatemenls in respe¢l of irregularltles. Including fraud. The extent to N*hich our pro¢edur6s are capable of delectlng If 9ularities, Including fraud 1$ dotailed below. However, the prlmary r•sponsibility for the prevention and detection ol fraud rests with both management and those charged with goveman¢e of the charitable company. We assessed the suscepbbility of the chafltsble company's financlal $talements to material rnlsstalement. including how fratsd might oceur. including evaluating management'$ in¢enlives and opportun¢tles to manage eamings or influence the reported results. In common wth all audits under ISA¥ (UKI, we are required to perfcrtm speofic procedures to respond to the risk of management override. 10
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DOVE HOUSE COMMUNITY TRUST IA ¢ompany lknlted by gtsarants•, not thAvln9 • r•plt411 FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025 FURTHER INFORMATION REGARDING THE SCOPE OF OUR RESPONSIBILITIES AS AUDITOR As part of an 8udit in accordance wlth ISA$ (UKI. we exercise professional judgement and malntain professional scepticlsm through¢Jut the audit. We also.. Idenlfy and assess the risks of maleiial misstatement of the financlal gtalements. whether due to fraud or error, d&Sn and perform audit procedures responsive to those iisks, and obtaSn audit evidence that 1$ suifKient and appropriate Io Fovide a bagis lor our opinion. The risk of not detecting a malerial mi88L8tem8nt re8ultlng from fraud is higher than for one resulting from error. as fraud may Involve colluslon. forgery. intentional omissions, misrepresenlalions, or the override of internal control. Obtain an und¢r$landing of internal control relevant to the audit in order to design audit procedures that are appropriate the circumstances. but not for the purpose of expre$slng an opinion on the effectiveness of the ¢harity's intemal control. Enqulre of management. those Charged with governance and the Charty's solicitor around actual and potentlal litigation and claims. Perform analyts'cal procedures to identify any unusual or unexpected relationshlps thal may Indlcate risks of materlal mlsstatement due to fraud. Evaluate the appropriaiene¥s of accountlng poltcies used and the reason?blenesg of accounting estlmate$ and lated disclosures made by trustèes. Conclude on the appfopriatene$s ol the tru$lées' use ol the going concern basls of ac¢ounling ond, based on the audit evidence obtained. whether a material uncertainly exists related to events or condrtlons that may cast significant doubt on the charlty's abllity to ¢onb'nue as 8 golno concem. If we conclude that a mat•rial UnrtaInty exists, we are feguired to draw attention In our Auditor's Report to the r6lat•d dlsclo$ures in the financial statements or, If such disclosures are nadequate, to m¢dlty our Qplnlon. Our ¢onclusion8 are based on the audit 8vid8nc8 obtained up lo the date of our Audrtofs Report. However. future events or conditions may cause the charlty lo cease to continue as a golng concern. Evaluate the ovefall presenlation, structure and content of the financial $tatement8. Including the digclo8ures, and whether the financial statennts represent the undertying transathns arKI events In a manner that achleves Trdir presentation. Review minutes ol meellng8 of those charged with governance. We communicate wlth those Charged wbth govemance regardlng, among other matters, the planned scope and Ilming of the audit and significant audlt findlngs, includlng any $ignifKant dellciencies in Intemal control that we Identlfy durlng our audit. THE PURP08E OF OUR AUDIT WORK AND TO WHOM WE OWE OUR RESPON818IUTIES Th1$ reporl 15 made solely lo the charty's m8mber$, as a body. in accordance wlth Chapter 3 of Parl 16 of the Coffyanies Act 2006. Our audll work has been undertaken go that we moght ¥tale to Ihe charity'8 members those matters we are requlred to state to them in an audito¢8 report and for no other purpose To the fullest extent permitted by law, we do not accept or assume responslbllity lo anyone other than the charity and the ¢harlly'S fflembers as a body, for our audit work, for this report, or lor thè opinlons we have fom)ed. G G IS•nlor Stalutory Audltort FOR AND ON BEHALF OF CLAREMOUNT FM UIIIITED Charterod Accountants and Stalutory Audllors 43 Clarendon Str••t Darry BT48 TER 15 OCT08ER 2025 11