Coinpany registration number.. N16?005? Charity registration iiuinber .'NIC104587 Mid & East Antrim Agewell Partnership IA company liinited by gLiai'anlee) Annual Report and Financial Stateinents for the Year Elided 31 March 2024 D T Carson & C.0. 51-53 Thomas Street Ballyniena Co. Antrim BT43 6AZ Mid & East Antrim Agewell Partnership Independent Auditor's Report to the Members of Mid & East Antrim Agewell Partnership Opinion We have aiidited the fiiiancial statemeiits of Mid & East Aiitrim Agewell Partnership (the 'charity') for the year elided 31 ￿larch ?0?4, which coniprise the Statenient of Fiiiancial Activities, Balance Sheet, Statement of Cash Flows, aiid Notes to the Financial Statemeiits, includiiig significant accoiintiiig policies. The financial reporting franiewoi-k that has been applied in tl)eir preparation is applicable laiv aiid United Kingdoin Accoui)tino Standards, includiiig Finai)cial Reportiiig Stai)dard 102 'The Finaiieial Reportiiig Staiidard applicable in Ilie UK and Repliblic of Ireland, (United Kingdorn Genei'ally Accepted Aecounting Practice). In our opiiiion the fiiiancial stalemeiits.. give a true and fair vieiv ot the state ot the cliarity's affairs as at JI Marcli 20?4 and of its iiicoiiiing resources and application of resources, includin¢J its income aiid expenditiire, for the year tlien ended: have been properly prepared in accordance with United Kiiigdom Generally Accepted Accouiiting Pra¢ti¢e- and have been prepared in accordance ivith the requirements of the Companies Act 2006. Basis for opinion We conducted our audit iii accordance with Interiiatioiial Standards on Aiiditing (UK) (ISAS (UK)) and applicable law. Oiir respoi)sibilities Linder those staiidards are fiirther described iii the aiidilor responsibilities for the aiidit of the finai)cial stateineiits sectioii of our report. We are ii)depeiideiit of the cliarity in accordance iyith the etliical reqLiireinents that are relevaiit to our audit of the finaiicial 5tatenients iii the UK, iiicluding tlie FRC'S Ethical Standard, and we have fulfilled our otlier ethical responsibilities in accoi'dance with these requirements. We believe that the audit evidence we have obtained 15 sufficient and appropriate to provide a basis for Olir opinion. Conclusions relAting to going eoneern Iii auditing the financial stateinenls. we have concllided Iliat the trLlStees' Lise of the going concern basis of accounting in the preparalii)n of the financial slatcnienls is appropriale. Based on tlie iyork we l)ave perfom]ed. we liave not ideiitified aiiy material iincertainties relating to events or coi)ditlOn5 that. individually or collectively. may cast significant doubt 011 tl)e charity's ability to contiiiue as a going concern for a period of at least twelve nioiillis fron) whei) the origiiial fiiiancial statement5 were authorised foi. issue. Oiii- respon5ibilitie5 and the resp0115ibilities of the trustees with respect to goiiig coiicerii ar¢ d¢scrib¢d iii tlJ¢ relevaiit section5 of this report. Other information The other information comprises the inforination included in the Trustees, i'eport. other than tlie financial stateineiits and oiir auditor's repon thereon. Tlie triistees are r¢sponsibl¢ for Ili¢ oth¢r inforniatioii. Oiir opinion on tlie finan¢ial stat¢ment5 dnes not ¢ov¢r the oiher information and, except lo the extenl otlierwi5e explicitly stated in oiir report, we do not express any forni of assiirance concliision thereon. In connectioii with our audit of the fiiiancial stateineiits. our responsibility is to read tlie other infoniiation and. in doing so: considei. iyhethei. the otlier infoimiation is materially iiicon5islenl witli the financial slateJnents or giir knowledge obtained in the aiidit or otherwise appears to be materially misstated. If we identify such material incoiisi5tencies or apparent material misstalement5, we al'e required lo determine whetFLer there is a material misstatement in the financial stateinents or a material misstatement of the other inforination. If, based on the work we have performed, we coiiclude that there is a tnaterial mi5Stalernent of this other infomiation. we are reqiiired to report Iliat fact. We have nothing to report iii this regard. Page 10 Mid & East Antrim Agewell Partnership Independent Auditor's Report to the Members of Mid & East Antrim Agewell Partnership Opinion on other matter prescribed by the Companies Act 2006 In our opiiiion, based oli the work undertaken ii) the COLirse of the aLidit= the informalioi) given iii the Trustees, Report. wliicli iiicludes tlie directors, report prepared for the purposes of company law. for tlie tiiiancial yeai- for ivliicli tlie financial statenients al-e prepai'ed is consisteiit with the financial slatements- and the directors, report included wiihin the Trustees, Report has been prepared in accordaiice with applicable leoal requiremeiits. Matters on whieh ive required to report by exception In the light of our knowledge and Liiiderstanding of the charity and its ¢nvironnient obtained in tlie coiirse of the audit. we have not identified material misstatements in the Trustees, Report. We have iiothing to report in respect of the following matters where the Coinpaiiies Act ?006 reqLiires lis to report to you if, iii our opiiiion.. adeqiiate accountino recoi'ds have not been kept. or returns adequate for our audit have not been received from bran¢lies not visited by us; or tlie fiiiai)¢ial statenients are not in agreement wtth tlie accountiiits records aiid returjis. or c¢rtaiii disclosures of trustees remuneration specified by law are not Inade: or we liave not received all tlie iiiforniatioii and explanalioiis we reqiiire for our audit. Responsibilities of trustees As e.xplaiiied tnore fully in the Statenient of triistees, respoi)sibilities (sel out on page 9), the triislees are responsible for tlie preparation of tlie fiiiancial statenient5 aiid tor beino satisfied tliat they give a triie and fair vieiv, aiid for such interiial control as the trustees determiiie is i)ece55ary to enable tlie preparation of fii)an¢ial statements that are free from material misstatement. whether due to traud or error. In preparing the finwicial statements, the trustees are responsibl¢ for assessing the charity's ability to continue a5 a going concern, disc105ing, as applicable, mattel's i'elated to goiiiu concerii and iising the going coiicei'n basis of accoLiiilingT Liiiless the trustees either inleiid lo liqiiidate the cliarity or to cease op¢rations, or have 110 realisti aliernalive but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives ar¢ to obtain reasonable assiirance about whellier the financial statements as a whole are free from material misstateinent, wlietlier diie to fraud or e￿or, aiid to issue an auditor s report that incliid¢s oiir opinion. Re8soiiable a5511raiice is a higli level of as5ur4n¢e, but is iiot a guarantee that an audit coiidiicted iii accordanLe with ISAS (UK) Ivi1S alivays detect a material mi5Stat¢meiit when it exists. Misstalemeiits Can arise from IraLid or error aiid are c0115ider¢d niaterial if. individiially or in tlie a ¥gregate. tliey could reasoiiably be expected to iiifluence the econoinic d¢¢isioiis of user5 takeii on tlie basi5 of tl)e5¢ tiiiancial stat¢meiitS. Pagell Mid & East Antrim Agewell Partnership Independent Auditor's Report to the Members of Mid & East Antrim Agewell Partnership Irregiilarilies. iiicluding fraud, are ii)staiices of non-complianee with laws and regulations. We design procedures li) line with our respoiisibililies, outlined above: to detect iiiaterial Inisslateii)ents in respect of irregularities. includiiig fraud. Tl)e extent lo which our procedures are capable of detectiiig irregularities. including liaud is detailed below.. We obtained an iind¢r5tandiiig of the legal and regulatory fi'amework applicable to the Coinpany and Ihe sector iii which they operate. We detennined that the following laws and reglilalions were most significant- the Compaiiie5 Act 2006 and Charities Act {Northem Irelaiid) 2008 and we determiiied that the fiiiancial reporting fran)ework iised was FRS 102 ￿ld AccoLintiiig aiid Reportino by Cl)arities-. Statement of Recommended Practice applicable to charities preparintr tlieir accounts ii) aeeordaiice with the Finaiicial Reportinir Standard applicable iii tl)e UK and Republic of Ii-elaiid {FRS I O?) (effective l January ?019)' We obtained an Linderstanding of how the Company are coiiipl)iing with those legal, reguliL lory and financial reporting frameworks by making inquiries of inanagement and through tlie review of the ineetings of tlie tnistees. and We assessed the susceptibility of tlie Conipany's finaiicial statements lo material misstatement, including liow traud miglit occur. Based on the results of our risk assessment we designed our aLidil procedures to identify non-compliance with such laws and regulations identified above. Audit procedures performed included- ideiitifying the iiature of the iiidLlStry 5¢¢tor aiid biisiiiess performance. enqiiiriiig of manageiiient abolit their owi identification aiid assessii)ent of the risk of irre(Fiilarities aiid whether they liave Mny kiiowledue ot any acttial, siispected or alleged fraud- rcvieiying Trustee Board njiiiutes: identifyingi and assessiiig the design effectiveness of coiitrols nianaoemeiit has in place lo preveiil and detect fraud; understanding how those charged with governance considered and addressed the potential For override of controls or other inappropriate influence over the financial reporting process- ideiitifying and assessii)g the extent of compliaftce with laws ttnd regLilations aiid enquiriiig of manageinent if they are aware of aiiy iiislance of noncompliance. assessino assiiniptions and judgen)enls made by mana(veineiit in its significant accountino estimates for reasoiiablen¢ss: performino 3naly¢ical proc¢dures to idenlify any unusual or uiiexpected variations that may iiidicate risk- of malerial misslatement due to fi'aiid: in addressing the risk of fraud throiigli management override of controls, testing the appropriateness of joiimal entries and other adjiistments; assessing whether th¢ jiidgeinents made in Inaking accoiinling estimates are indicative of a potential bias- and ¢valiiating the business ratioiiale of any significwit tr￿]SaCtiO1}S that are un11511al or outside the normal coiirse of busiiiess. aiid enquiriiig of rtianagemei)t concerning acttial and potential litigation and clainis. Tliere are inlierettt limitations in tlie audit proeedures described above. We are less likely to beconie aware of insta¥Jces of non-conipliance with laws and regulatioiis that are not closely i-elated to events and transactions reflected in the financial statements. Also, the risk of not detecting a inaterial niisstatement dLie to ft2ud is higher than the risk of not detecting oiie resiilting from error. as fraiid ma}, involve delibei'ate concealment by.. for example. forgery or intenlioi)al tnisrepresentations. or throiigh collusion. A furtlier description ot our respoiisibilities is available on Ilie Fiiiancial Reporting Couiicil's website at.. www.frc.org.uidauditorsrespoiisibililies. This description fomis part of our auditor'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 repoit is made solely to the charitable company's trustees. as a body, in accordance with Chapter 3 of Part 16 of the Compaiiies Act 2006. Our aiidil work has beei) uiidertaken so tliat we might State to the charity's IrLlStees those matters we are required to stale to them in an auditor's report and for no other Plirpose. To tlie fullest extent pemiitted by laiv, we do iiot accept or assume responsibility lo anyoiie otlier tlian the cliaritable coinpai)y aiid ils trustees as a body, for our audit iyork, For this report. or tor tlie opiiiions we liave forined. James Wallace {Seiiior Stalutory Auditor) For and oli behalf of D T Caisoli & Co., Statutory Auditor 51-53 Thomas Street Ballyimeiia Co. Antrim BT43 6AZ ) l October ?024 Page IJ