Mid & East Antrim Agewell Partnership Independent Auditor's Report to the Members of Mid & East Antrim Agewell Partnership Opinion We have audited the fLnaiicial statements of Mid & East Antrim Agewell Partnership (the 'charity') for the year ended 31 March 2023, which comprise the Stalenient of Fiiiancial ActlVLties, Balance Sheet, Statemeiit of Cash Flows, alld Notes lo the Financial Statements, incliiding a sumniary ol. signiticaiit accounting policies. The financial reporting framework that has beeli applied in Ilieir preparation is Uiiited Kingdom Aecounting Siai)dards, comprising Charities SORP FRS 102 'The Finaiicial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdoni Generally Accepted Accounting Practi¢¢). In our opinion the financial statements: give a true and fair view of the slate of the charity's affairs as at 31 March 2023 and of its incomiiig resources and application of resources, iii¢ludiiig its income and expenditure. for the year then ended. have been properly prepared iii accordance with United Kingdom Generally ALcepted AcLounling Practice: and have been prepared in accordance with the requiremeiits of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Inlemalional Standard5 on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under tliose staiidards are furthei. described iii the auditQT responsibilitie.* for the audit of the fiiiancial stJtements section of our report. We are indepeiidenl of the cliarity iii acLordanue with the ethical reqiiirements that ar¢ relevant to our aiidit of the financial slalements in tlie UK, incliiding the FRC'S Ethical Standard, and the provisions ic vailablc for small enlilies, in the circumstances set out in note to the fInancial stalernents. and we h¢1ve fiilfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for oiir opinioii. Conclusions relating to going concern n auditing the finanLial statements, we have concliidcd that the trustces use of the going concern basis of accounting iii thc preparatioii of thc financial statements is appropriate. Based on Ilie work we have perfornied, we have not identified any material uncerlainties relating to ev¢nt5 or onditioiis tliat, iiidividually or collectively, may cast sigiiificant doubt on Ilie cliarity's ability to continue a5 a going coiiceni for a period of at least twelve nionths from when the original fiiiancial statenienls were autliorised for i5siIe. Our responsibilities and the rcsponsibilities of the trustees with respect to going conceni are described iii the relevant sectioiis of this report. Other information The Inistees are respoiisible for the other infonnation. Tlie other infom]atioii cornprises the infomiation included in the aniiual report, otlier than tlie finaiiLial slatenienls and our auditor's report Iliereon. Our opinion on the financial stateniLnls docs not cover tlie oilier inforiT]alion and, exLcpI lo the extei)t oiheiivi5e explicitly stated in our report. we do not express aiiy fortn of assiirance concliisioll thereon. In connection with our audit of tbe fmaiicial statements. our responsibility i5 to read the other inforniation and, iii doing so, consider whether the other infonnation is materially inconsistent with th¢ financilll statements or our knowledge obtained in the audit or otherwise appears to be nialerially misstated. If we identify such material iiiconsisteiicies or apparent material misstatements. we are required lo deterniine whether tliere is a rnalerial mis51atemeiit in tlie financial statements or a material misstatement of the other inforination. If, based on tlie work we have perfomied, we conclude that tliere is a inaterial niisstatement of this otlier infonnation, we are required to report thal lact. Page 10
Mid & East Antrim Agewell Partnership Independent Auditor's Report to the Members of Mid & East Antrim Ageivell Partnership We have i)otbiiig to report in thi5 regard. Opinion on other matter prescribed by the Companies Act 2006 In our opinion, based on the work uiidertaken iii the course of the audit.. the information given in the Trustees, Report for the financial year for which the fin<incial statements are prepared is consistent with the finanLial statetnents. and the Twstees, Report has been prepared iii accordance with applicable legal requirements. Matters on Ivhich we are required to report by exception lii the liglit of our knowledge and underqtanding of tlie charity and its environment obtained in Ilie course of tlie audit, we have not identified nialerial misslaleinents in the Tiustees, Report. We have iiothing to report iii respect of the following matters where the Companies Act 2006 requires us to report to you if, in oiir opinion: adequale accounting records have iiot been kept, or retUTns adequate for our audit have not been received from bi'anclies iiot visited by us: or the fiiiaiicial statements are not in agreement with the accounting records and reMms- or certaiii disclosures of Iruslees remuiieration specified by law ar¢ not made. or we have not received dll the information and explanations we require for our aiidit. Responsibilitic5 of trustecs As explaiiied Inore fully in Ilie Sialeinent of trustees, responsibilities (set out on pag¢ 9), the trustees are responsible for the preparation of the financial st(Ilements and for beiLig salisficd that they give a true aTLd fair view, and for siich internal control ds the trustees deterinine is necessdry to cnable the preparation of financial stateinents that are free frorn material misstatement, whether diie to fraud or crror. Iii preparing the finaiicial slatemenls, the trustees are respoiigible for assessiiig the charity's ability to contiiiue as a going eonceni, disclosing. as applicable, matters relaled to going concern and usiiig the going conceni basis of accounting uiiless the trustees either intend lo liquidate the eliarity or to cease operations. or liave no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obt1< in reasonable assurance aboiil whether the financial statements as 8 whole are free from material misstatem¢nt, whether duc to ftaiid or error, and to issiie lln auditor's report that includes OUT opiiiion. Reasonable assurance is a high level of assurance, but is not a guaTantce that an audit coiiducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatem¢iits cali arise from fraud or error and are considered u]alerial if, individually or in the aggregate, IkLey could reasonably be expected to inflLiellce the economic decisioiis of users takeii on the basis of these tinancial statements. Page 11
Mid & East Antrim Agewell Partnership Independent Auditor's Report to the Members of Mid & East Antrim Agewell Partnership lttegularities. including fraud, are instances of non-compliance with laws aiid regulations. We design procedures in line with our responsibilities, outlined above. to delect niaterial inisstaternents in respect of irregularities. including fraud. The extent lo which our procedures are capable of dete¢ting irregularities, inuluding fraud is detailed below.. We obiained an understandin(F of the legal and re(Fiilatory fraTnework applicable to the Company and the sector in which they operate. We deterniined that the following laws and r¢giilations were most significant: the Compaiiies Act 2006 and Charities Act (Northern Irelaiid) ?008 aiid we determined that the financial reporting framework used was FRS 102 and Accountiiig and Reporting by Charities.. Statement ofRecommended Practice applicable to Charities preparing their accounts iii accordance with the Financial Reporting Staiidard applicable in tlie UK and Republic of Ir¢laiid (FRS 102) (effective l Janiiary 2019). We obtained ali understandiiig of how the Company are complying witli those legal, regulatory and financial reportiiig franieworks by niaking inquiries of maiiagement aLid through (he i'eview of Ilie Ineetiiigs of the IrLlStees- aiid We assessed the siisceptibility of the Company's financial statements to niaterial misstatement, including how fraud might o¢ciir. Based on the results of our risk assessment we designed oiir audit procedures to identity non-cornpliance with such laws and iegulalioiis ideiilitied above. Aiidit procedures performed included.. ideiitifying the liare of the iiiduslry sector and business pertormance: enquiring of managcm¢nt about tlieii owii idci)lifLcatioii and assessment of tlie risk of itregularilies and whether they have any kniowledgc of any actual, suspected or alleged fraud- reviewing Bo£ird minutes: ideiitifying and (Issessing the design effectiveness of ¢ontrols managernent has in place to prevent and detect understanding how those charoed with governance considered and addressed tlle potential for override of controls or other inappropriate influence over the financial reporting process. identifying aiid assessing the extent of compliaiice with laws aiid regulations and eiiquiring of management if they are aware of aiiy instance of noncomplian¢e' assessiiig assumptioiis and judgernents made by n)aiiagerneiit in its significant accowiting estimates for reasonableiiess- perforniiiig aiialy¢i¢al procedures to identify any unusual or unexpected variations that may iiidicate risk of niaterial mi5Staterneiit due to fraud. in addressi1)¥ the risk of fraud through nianagement ovetTide of controls. tesling the appi'opriateness of journal ¢ntries and otlier adjiistinents- a55essing wliethcT ihe jLidgemeiils made iii making Jccoiinting estimate5 arc indicative of a potential bias: aDd cvdluuting the biisiness rationale of any significant transactions that arc unusiial or oiitside the normal course of business; and enqiiiring of management concerning actual and potential litigation and claims. There are inherent limitations the audit procediires described above. We are less likely to become aware of iiislaiice5 of non-eotnpliance with laws and regulations that are not closely related to events and tran.sactions reflected in the finaiicial statements. Also, the risk of not detecting a material niis5talemenl dlie to fraud is higlier Ilian the risk of not deteLling one resulting from error, as fraud may involve deliberate concealment by. for exaniple, forgery or intentional niisrepresentations, or through collusion. A fiirther description of our responsibilities is available on the Financial Reporting Council's website &t'. www.frc.org.uwauditursresponsibilities. This description tonns part of OUT auditOT'S report. Page 12
Mid & East Antrim Agewell Partnership Independent Auditor's Report to the Members of Mid & East Antrim Agewell Partnership Use of our report This report is mcide solely to the charitable comptffty's trustees, as a body, in accordance with Chapter 3 of Parl 16 of the Companie5 Act ?006. Our aLidit work has been uiidertaken so that we might state to the cliarity's trustees ibose matters we are required to state to them in an auditor's report and tor iio other piirpos¢. To the fullest extent permitted by law, we do iiot accept or assLune iesponsibilily to anyoiie otlier than the charitable company aiid its trustees as a body. for our audit work, for this report. or for thc opiiiions we have fonned. James Wallace (Senior Statutory Auditor) For and on behalf of D T Carson & Co.. Stattitory Auditor 51-53 Thomas stet Ballyineiia Co Aiitrim BT43 6AZ 12 October 2023 Page 13