St John Ambulance (NI) Independent auditors, report to the Members of S¢ John Ambulance (ND Opinion We hav¢ wdited the finBttei81 stat¢m¢nts of St John Ambulance INJI (the 'charitsble eornpanVI for the ar eadod 31 D¢c¢mber 2020 whtch ¢omprL5¢ Iht Stsiement of Fill8n¢ial Activities. Balance Shert St&tem¢ntof Cashflows and NotCS to the Financial Stst¢mcots, including a $umtnBry of significant accounting poli¢i¢s. Thc financial reportirt8 from¢work (hal has b¢¢n applied in th¢ir preparion is appli¢abl¢ law and Untled Kingdom Accounting Standards, in¢luding FinancÈal Rcporting Standard 102 The Financial R¢porting Standard applicable in th¢ UK and Republic of Ireland. IUDitcd Kingdom Ikneratly Accepted Accounting Practi1. In our opinion the fjnancial 51atcm¢rLts'. give a tru¢ and faiT view of the state of &ff8trs of the ¢haTitsble company a5 at 31 Dcccmbcr 2020 and of its incomth8 reUr(s5 ind resourc expended for the yur then cnded.. havc been properly ptep2Ted JD accordance wÉth United Kingdom Generally Accept¢d A¢rouThting PractiK and havc been pr¢p8r¢d ia accordaDce with the requirem¢nls of thc Companies Act 2006. BHsis for opithio W¢ conducted our audit in accordance with Intetnation81 SiaDdards on Auditing (UK) {ISAs {tJK}l and applicablc law. (r TponsibilitIeS under thos¢ standards are fvrtherdes¢rib¢d in thcAuditorf rcspon5ibilitics for th¢ audi¢of the financial slatcmcrtls section of our report. We 3r¢ indepertdentof the company in accordance with the¢thiGal wuir¢ments that are relevlntto our Slldit ofthe fiDsnciai statements in the UK. In¢luding thc FRCS Ethical Standard, wc havc fvifilled our other ethiral re5pon$ibilitie5 in 8ceordanccwilh thesc requircrnents W¢ bclieve Ihatiheauditeviden¢¢ wehaveobtained is suffi¢ierti and appropriate loprovide a ba515 for ouropinioll. Conclu$lon$ relating to golng con¢¢rn Jn adItill8 th¢ financial ststemeni& w¢ h4v¢ concluded th8t the di¢1$, us¢ of th¢ going cofteern bL8is of ac£ollntin8 in the PParation of the firtartcitl $iat¢ttLcnts i5 appropriate. B¢d on the work we have pcrfomied, we have not identified any mateiial wi¢ert8inties relating to ¢v¢nts or conditions thaL individually or rollgctiv¢ly. may cast siErtificknt douirt on the companvs 8bility its ¢ontinuc ll8 a going ¢onccrn for o period of at le8SLtF4¢lv¢ month5 from when the financial Statements areauihorised for i5SU OUT responslbtliiies gnd th¢ spOnsiblE1t1e5 of the directors with rrspcct to going conc£m are described irt the relevt sl)n5 of thi5 report. Oth¢r informtiDn The dirertor5 are Tespollsibl¢ for the oth¢r infonmiion. The other Inforniition comprise5 the infom)atiott fft the Report of lh¢ Dir¢otor4 but does not Incl1¢ th¢ fjnancial statements artd our litport of the Auditors thereon. Our opillion on th¢ financial 5tatemetLts do not thc other information 8t we do Th)¢ ¢xpr¢5s any forni of assuranee con¢lu5ion therco In conneciiort with trur audit of the flnanctal slalemellt& ourrnpDn5ibility 15 to readthe other informadon 8nd, lrt dolngso,¢onsider whether the other infornation is materially inconsistent with the finarteial siatetnertts or our knowlrdgs obtsin¢d in th¢ audit or otherwise opp¢ar5 to b¢ malcrially mi5slatcd. If. ba5¢d on the work we have pBrforJnEd, we con¢lud¢ that there is a m8Lial mls$taleTn¢nt of this other infonnation, w¢ arc r¢quired to repDrttht fact. W¢ h&v¢ nothing to report in this regard. Oplnlon on other matter8 pr¢s¢rlb¢d by the Companles Ad 2006 In otjropinion. based on the work nd¢rtdkcn in thc course of the audit.. thc inforn)ation8iven in theR¢portof th¢Directorsforthe finart¢1 y¢arforwhidhthe fjtlaneiil slatementsareprep8r¢d Èsconsjsient with the financial statem¢nts: 8nd the Report of the Directers hss been piepard irl accordance with 8pplicable le88J r¢quw¢m¢nts.
St John Ambulance (NI) 12 Indep¢nd¢nl auditors, r¢port to the Members of St John Ambulance (NI) (continued) hlot¢¢rs ort whleh w¢ Hre rtqulred to report by ¢xctptio In the light of the knowl¢dgc 4Trd Drtderstanding of the company and its ¢nvironrn¢llt obtairkd tn the course of the 8udiL we have notidertilfjed mat¢rial misstsiements in th¢ Reportof the Dlre¢tor5. W¢ have nothln8 to report in restt of th¢ foitowing motter8 wber¢th¢ CoJnpanies Act 2tX)6 requirts us to r¢porttoy¢yJ 1£ in our opilliort.. adequat¢ Kc<)untin8 records have tLOt been kepL or r¢lurns adequate forour aUdttV¢nOtbC¢n reteived from branches not V15it¢d by us. or the finartcial $taiempnts are no(1rt 38reeJntht with the accounting rec(kTd5 and Tcturns: or certain disr105ur¢s of dire¢toes remuneration specified by iAW ore not mtd¢ or we ha not received all the inform&iion and expianions w¢ rtquire forour audi¢,' or the directors were not ¢Dtitl¢d to lake adv8rtiag¢ of th¢ small compkniel eKCmPtion from the requiretnent to prepare * Slr&tegic Report or in prcparin8the Report of th¢ Directors. Responsibilities of director$ As ¢Kplain¢d more fully in th¢ ststeMr of Diretlors Responsibilities Set oui on poE¢ nin¢ and ten. thc direcloTS tre responsible for th¢ preparatioth of the financial $18tements&nd for bcing5atisficd that Iheysive atweand fair view. andfor such iniernol control Ès thc dirtCloFS deternjine necessary to ¢n&bl< th¢ prcparalion of fJnan¢iAI statements that are free from m2teri81 mitat¢JtL¢nL hethei due to fraud or error. In pr¢paringthe fin2ts¢ial 51atem¢Tr thedireetor$ar¢r¢5pon5iblefor858essingthe cornpany'sabÉlityto continue Isa goin8eoTrcein. disc105in& LS appliblE matters rtlaitd to going Concern and using the concern basL5 of accountin8 unless the d¥[10T$ ¢ilher intend to Mquldat¢ the eomp8ny or to ¢¢ase operations. or hav¢ no rtallsti¢ alterELativc butto do so.
St John Ambulance {NI) 13 Independent 4uditors' report to the Members of St John Ambulance (ND leontinued) Our re5POn51bllltles for lhe fyuditof the fiuxncial statements Our objecti¥es 8re to obtain r¢a50nable suranCe about wh¢ther the financial stat¢m¢nts 4s a whole are free from mat¢ri81 misstatemen¢ wheth¢r du¢ to fraud or error. 8nd to i55u¢ a Rcport of the Auditors that includes our opinion. kenable#S$8ttet is a high l¢vel of 2ssuran¢c, but Is not a guarantee that an audit ¢onducted in accord8rt¢e wtih ISAS IUKI will always detECt 8 at¢rial missthtemen¢ wh¢n it exis Mi85121emertts c8n arise from fraud orerror &nd ar¢ ronsidered maierial if. indiYiduaIly or in the aggrc£ats. th¢y could rcasonably be txp¢rtd lo intlu¢nc¢ the eeonotnlc decisions of uscr5 ttken on the b8sis of thesefimncial ataiements. Irre8ularities, iJtluding fraud, are ins18nee$ of non-compliance with Itws ar rcgul&tion$. We procedures in line with out 5POrtsibilitle4 Outlined abov4 to d¢t¢ material mis5ts1¢ments resPWt of iTr¢gulariiie4 includin8 fraud. Th¢ ¢xl¢rtt w wbi¢h our proc¢dur¢5 are ¢4)able of detecting irregularitie4 incjuding fraud is¢J¢lail¢d bclow: We considered the opportunities and Incentiv that may ¢xist within the organtsation for frdud and identified thealestpo1¢ntlaI for fraud in Telation to revenue recognition. In common with all 8udi15 ufLd¢r ISAS IUKI. we are also reguircd to pcrforjn spEcifJc prorcdurtsto r¢spond io the risk of managcmenÉ override. We also obtaitjed an und¢rst&nding of IhB1¢8aJ and re8alOry frameworks that th¢ Company operates in. focusing ort provi%iorts of those laws and r¢gulations thai had a dirwt cffect oll the detemiination of makrial amounts and disclowr¢$ in the fiftaneial 4tsl¢ment5. The key laws artd regulations wc considered in thi$ ¢onl¢xt included thc UK Companies Act. In addi110 we consid¢r¢d provisions ofothLr law5 and T¢gulations that do not have i direct on the finaftcial s1a(cmts but ompliance with which may be fund8nKni#l th¢ Company's ability to opeT& or to llvoid a Thuterial pmIty. T pmr¢durcs to respond to risks id¢niifJ¢d included the following.. reviewtnE the fingla1 statement disclosures testing lo supporting documentaiiort to AWSS compliaTh¢e with provision5 of Jevant law$ alld r¢gulatiotis de$ciib¢d 1$ having a dtrecttffect on the fJtthnci&l stiternent5: -enquiTing of manag¢ment and ext¢mal l¢g81 wunsel eortcerning actual and potrntial litigation clai p¢rforming analy¢[ pro¢¢dur¢5 to identify 8tty Unu1 or unupw¢cd relationships that may Indi¢at¢ ri5k5 of JMt¢rial misstatement due to Ud. - in addressllJ8 the risk of fraud throu8h martagem¢nt ov¢rride otcontrois. tesiing the 8A)ropri&teness of jourual entri¢5 and other adjustm&)ts' $t$sIng whether the judgement$ mad¢ in m8kin8 accouniin8 estimates sre indiliv¢ of a potential bia5. and ¢V21u&ting th¢ busincss rational¢ of any signiftcant transactions that Hrc nsual or outsid¢ th¢ normal course of bUsesS. W¢ 4L%o communi¢81ed relevJnt identifKd laws and re8lllation5 potcntial fraud risks to all cn8aBemeJJt memixrs attd remained alcrt lo arty indicions of fraud or rtoncoEttplisnet with laws and r¢gulations throughout the audiL BecAU8e of intL¢rcnl limitatio*s of Bn audit, there is a risk th we will not detecL all irr¢gularitL¢S, including those leading to a material mis51atement in th¢ fln8n¢ial statements ornon-complian¢e with r¢gulation. This risk increases the more Ihftt compliance with a law or regulation 15 rrmovcd from cvents and tran58c¢ions r¢fl¢ct¢d in thc financial Statemen as we will be less likely to b¢comc aware of in5¢an5 of non-compli2nce. ThE risk i5 &lso greater regarding trrt8u18ritics occurrin8 to fraud rath¢r tharl error. as fr&ud involves interttiortal COnallen[ forg¢ry. eollusion. omissiort or misrepresentstioTr. A furth¢rdescriptionof ourrc&yonsibilities for the audit of th¢ fin1¥1 5tat¢mcrtts 15 located the Financial Reptirtin8 Coun¥il'$ wcbsite at www.fraoTg.uklaudiiersrespon5ibilities. This descrilon fomts port otour Report of the Auditor5.
St John Ambulanee (ND 14 Independent auditors, report to the Members St John Ambulance (NI) (continued) U$e Of oyr report This ieport is made solely to thc compartls ]ReJnb¢r as a body, in accotdtnce with Chapicr 3 of Part 16 Trf th¢ Compani¢s Act 2006. Ouraudit work has been utLdertaken 50 that w¢ might State to the CDmpan*5 tn¢Jnb¢rs th05r matt¢r5 we ar¢ required to stat¢ to thcm in a Report of th¢ Auditor5 and for rto other putposc. To the fullest extent peimittth by 18w. we do not cePt or $ll[e respoftsibility Éo anyon¢ other than the compAOy and th¢ cotnpany's members as a body. fot our audit Work, for thi5 r¢rory or for th¢ opinions w¢ have form&l. Oo, Joanne Small (Senior St4tutory Auditor) For and on behalf of Baker Tilly Mooney Moore St&tutory Auditor5 17 Clarcndon Road Clarendoo Dock Bclfast Co. ATrtrirn BTI 3BG Date..