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 $umtnBry of significant accounting poli¢i¢s. Thc financial reportirt8 from¢work (hal has b¢¢n
applied in th¢ir prepar*ion is appli¢abl¢ law and Untled Kingdom Accounting Standards, in¢luding FinancÈal Rcporting Standard
102 The Financial R¢porting Standard applicable in th¢ UK and Republic of Ireland. IUDitcd Kingdom Ikneratly Accepted
Accounting Practi￿1.
In our opinion the fjnancial 51atcm¢rLts'.
give a tru¢ and faiT view of the state of &ff8trs of the ¢haTitsble company a5 at 31 Dcccmbcr 2020 and of its incomth8
re￿Ur(s5 ind resourc￿ expended for the yur then cnded..
havc been properly ptep2Ted JD accordance wÉth United Kingdom Generally Accept¢d A¢rouThting PractiK and
havc been pr¢p8r¢d ia accordaDce with the requirem¢nls of thc Companies Act 2006.
BHsis for opithio
W¢ conducted our audit in accordance with Intetnation81 SiaDdards on Auditing (UK) {ISAs {tJK}l and applicablc law. (￿r
T￿ponsibilitIeS under thos¢ standards are fvrtherdes¢rib¢d in thcAuditorf rcspon5ibilitics for th¢ audi¢of the financial slatcmcrtls
section of our report. We 3r¢ indepertdentof the company in accordance with the¢thiGal wuir¢ments that are relevlntto our Slldit
ofthe fiDsnciai statements in the UK. In¢luding thc FRCS Ethical Standard, wc havc fvifilled our other ethiral re5pon$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 a￿dItill8 th¢ financial ststemeni& w¢ h4v¢ concluded th8t the di￿¢1￿￿$, us¢ of th¢ going cofteern bL8is of ac£ollntin8 in the
P￿Paration of the firtartcitl $iat¢ttLcnts i5 appropriate.
B￿¢d on the work we have pcrfomied, we have not identified any mateiial wi¢ert8inties relating to ¢v¢nts or conditions thaL
individually or rollgctiv¢ly. may cast siErtificknt douirt on the companvs 8bility its ¢ontinuc ll8 a going ¢onccrn for o period of at
le8SLtF4¢lv¢ month5 from when the financial Statements areauihorised for i5SU
OUT responslbtliiies gnd th¢ ￿spOnsiblE1t1e5 of the directors with rrspcct to going conc£m are described irt the relev￿t s￿l￿)n5 of
thi5 report.
Oth¢r inform*tiDn
The dirertor5 are Tespollsibl¢ for the oth¢r infonmiion. The other Inforniition comprise5 the infom)atiott fft the Report of lh¢
Dir¢otor4 but does not Incl￿1¢ th¢ fjnancial statements artd our litport of the Auditors thereon.
Our opillion on th¢ financial 5tatemetLts do￿ not thc other information 8t￿ we do Th)¢ ¢xpr¢5s any forni of assuranee
con¢lu5ion therco
In conneciiort with trur audit of the flnanctal slalemellt& ourrnpDn5ibility 15 to readthe other informadon 8nd, lrt dolngso,¢onsider
whether the other infornation is materially inconsistent with the finarteial siatetnertts or our knowlrdgs obtsin¢d in th¢ audit or
otherwise opp¢ar5 to b¢ malcrially mi5slatcd. If. ba5¢d on the work we have pBrforJnEd, we con¢lud¢ that there is a m8L*ial
mls$taleTn¢nt of this other infonnation, w¢ arc r¢quired to repDrtth*t 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 res￿tt 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 aUdtt￿V¢nOtbC¢n reteived from branches
not V15it¢d by us. or
the finartcial $taiempnts are no(1rt 38reeJntht with the accounting rec(kTd5 and Tcturns: or
certain disr105ur¢s of dire¢toes remuneration specified by iAW ore not mtd¢ or
we ha￿ not received all the inform&iion and expian*ions w¢ rtquire forour audi¢,' or
the directors were not ¢Dtitl¢d to lake adv8rtiag¢ of th¢ small compkniel eKCmPtion from the requiretnent to prepare *
Slr&tegic Report or in prcparin8the Report of th¢ Directors.
Responsibilities of director$
As ¢Kplain¢d more fully in th¢ ststeM￿r of Diretlors Responsibilities Set oui on poE¢ nin¢ and ten. thc direcloTS tre responsible
for th¢ preparatioth of the financial $18tements&nd for bcing5atisficd that Iheysive atweand fair view. andfor such iniernol control
Ès thc dirtCloFS deternjine necessary to ¢n&bl< th¢ prcparalion of fJnan¢iAI statements that are free from m2teri81 mi*tat¢JtL¢nL
hethei due to fraud or error.
In pr¢paringthe fin2ts¢ial 51atem¢Tr￿ thedireetor$ar¢r¢5pon5iblefor858essingthe cornpany'sabÉlityto continue Isa goin8eoTrcein.
disc105in& LS appli￿blE 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. ke￿nable#S$￿￿8ttet
is a high l¢vel of 2ssuran¢c, but Is not a guarantee that an audit ¢onducted in accord8rt¢e wtih ISAS IUKI will always detECt 8
at¢rial missthtemen¢ wh¢n it exis￿ Mi85121emertts c8n arise from fraud orerror &nd ar¢ ronsidered maierial if. indiYiduaIly or in
the aggrc£ats. th¢y could rcasonably be txp¢rtd lo intlu¢nc¢ the eeonotnlc decisions of uscr5 ttken on the b8sis of thesefimncial
ataiements.
Irre8ularities, iJ*tluding fraud, are ins18nee$ of non-compliance with Itws ar￿ rcgul&tion$. We procedures in line with out
5POrtsibilitle4 Outlined abov4 to d¢t¢￿ material mis5ts1¢ments resPWt of iTr¢gulariiie4 includin8 fraud. Th¢ ¢xl¢rtt w wbi¢h
our proc¢dur¢5 are ¢4)able of detecting irregularitie4 incjuding fraud is¢J¢lail¢d bclow:
We considered the opportunities and Incentiv￿ that may ¢xist within the organtsation for frdud and identified the￿alestpo1¢ntlaI
for fraud in Telation to revenue recognition. In common with all 8udi15 ufLd¢r ISAS IUKI. we are also reguircd to pcrforjn spEcifJc
prorcdurtsto r¢spond io the risk of managcmenÉ override.
We also obtaitjed an und¢rst&nding of IhB1¢8aJ and re8￿alOry frameworks that th¢ Company operates in. focusing ort provi%iorts
of those laws and r¢gulations thai had a dirwt cffect oll the detemiination of makrial amounts and disclowr¢$ 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(cm￿ts but
ompliance with which may be fund8nKni#l ￿ th¢ Company's ability to opeT&* or to llvoid a Thuterial p￿mIty.
T pmr¢durcs to respond to risks id¢niifJ¢d included the following..
reviewtnE the fin￿gla1 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 Unu￿￿1 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 indi￿liv¢ of a potential bia5. and
¢V21u&ting th¢ busincss rational¢ of any signiftcant transactions that Hrc ￿n￿sual or outsid¢ th¢ normal course of bUs￿esS.
W¢ 4L%o communi¢81ed relevJnt identifKd laws and re8lllation5 potcntial fraud risks to all cn8aBemeJJt memixrs attd
remained alcrt lo arty indic*ions 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¢an￿5 of non-compli2nce. ThE risk i5 &lso greater regarding trrt8u18ritics occurrin8 to fraud rath¢r tharl
error. as fr&ud involves interttiortal COn￿a￿llen[ forg¢ry. eollusion. omissiort or misrepresentstioTr.
A furth¢rdescriptionof ourrc&yonsibilities for the audit of th¢ fin￿￿1¥1 5tat¢mcrtts 15 located ￿ the Financial Reptirtin8 Coun¥il'$
wcbsite at www.fraoTg.uklaudiiersrespon5ibilities. This descri￿lon 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..