BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarnntee) Independent auditor's report lo the directors of BOGSIDE AND BRANDYWELL HEALTH FORUM Opinion We have audited the financial statements of BOGSIDE AND BRANDYWELL HEALTH FORUM for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, Cashfloiv Statement and the related notes. The financial reporting framewoik that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Akn¥ouiiting Practi¢c) including FRS 102 "The Financial Reporting Slandard applicable in the UK and Republic of Ireland" This report is made solely to the chariiable company's directors, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit ivork has been undertaken so that we Inight state to the charitable company's directors those matters we are required to stale to ihem in an auditorfs report and for no other putpose. To the fullest extent pem]itted by law, we do not arxept or a&8ume responsibility to anyone other than the charitable company and the charitable company's directors as a body, for oui audil worK for this TcporL or for the opinions we have fonned. In our opinion the financial statemenls: give a true and fair view of the slate of the charilable company's affairs as at 3 l March 2024, and of its incoming resources and expenditure of resources. including its income and expenditure, for the year then ended. - have been properly prepared in accordance with United Kingdom G¢nerally Accepted Accounting Practice. and - have been prepared in accordance with the requirements of the Companies Act 2006. Basls for opinion We conducted our audit in accordance with Intemational Stsndards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those stsndards are further desciibed in the auditor's responsibilities for the audit of tlic financial statcmcnts section of our report. We are independent of thc charitable company in accordance ivith the ethical requirements that are reEevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we havc fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have oblained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements. we have concluded that the directors. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfonned, we have not identified any material uncertainties relating to events or conditions tliat, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least Iwelve months from when tlie financial statements are authorised for issue. Qur responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of iliis report. Page 9
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by guarantee) Other information The directors are responsible for the other inforn]ation. The other information comprises the infonnation included in the directors, annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other infonnation. Our opinion on the financial statements does not cover other information and, except to the extent otherwise explicitly stated in our repotL we do not express any fom] of assurance conclusion thereon. In connection with our audit of the financial statements our responsibility is to read the other infonnation and, in doing so, consider whetlier th¢ other infonnalion is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material missiaiements, we are required to detennine whether there is a material misstatement in the financial statements or a material niisstatement of the other information. If, based on the work we have performed, we conclude that there is a mateiial missiatement of this other infonnation, we are required to report that fact. We have nothing to report in this regard. Opinion on other matters pres¢rlbed by Ihe Companfies Act 21)06 In our opinion based on the work undertaken in the course of the audit: - the information given in the diiectors. annual report ptepared ftir the purposes of company law, for the financial year for which the financial statements are prepared is Gonsist¢nt with th¢ financial statements" and - the directors, annual report has been prepared in accordance with applicable legal requirements. Matters on ivhich Ive are required to report by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the dircctors. annual report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have noi been kept: - the financial statements are not in agreement with the accounting records and returns" or - certain disclosures of directors, remuneraiion specified by law are not made. or we have not received all tlie infomjation and explanations we require for our audit; tlie directors were not entitlcd io prepare the financial statements in accordance with the small companies regime and take advantage of ihe small COmP4uiies cx¢mption from thc rcquirement to prepare a strategic report. Page 10
BOGSIDE AI¥D BRANDYWELL HEALTH FORUM (A company limited by guarantee) Responsibilities of the directors As explained more fully in the Directors, Responsibilities Slatement set out on page 7, the directors (who are also tlie directors of the charitable company foi the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the direciors responsible for assessing the charitable company's abilily to continue as a going concern, disGlosin& as appli¢abl¢, matters relai¢d to going concem and using the going concern basis of accounting unless the trustees eiiher intend to liquidate the ¢haritable company or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about wh¢lher the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assuran¢e is a high level of assuranee, but is not a guarantee that an audit conducted in accordance with SAS (UK) will always detect a Enaterial misstatement ivhen it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregat4 they could re&sonably be expected to influence the ¢LOliOliiiC decisions of uscrs taken on the basis of these financial statements. Explanation as to wbat extent the audil was ¢oDsidered ¢apable of detecting irregularitics, including fraud. Irregularities, including fraud, are instances of non-mplianee with laws and regulations. We design procedures in line ivitli our responsibilities, outlined above, lo detect material misstatements in respcct of irrcgularities, including fraud. However, the primary responsEbility for the pievention and detection of fraud lies with management and the board of directors of the charitable company. Identifying and assessing potential risks related to irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-coinpliance with laws and regulalions, we considered the following: the nature of the industry, sector and the specific control environment which it operates in. the charities oivn assessment of the risks that irrcgularities may occur, either &s a result of fraud or error; representations and results from our enquiries with management and the board of directors regarding their own identification and asscssment of the risks of irregulariÉi¢s' enquiries of management relating to accounting estimates measurements, recognition criteria and justification of such amounts. any matters Nv¢ have identified having obtained and revieived the charities policies and procedures relating to. * identifying and a.sses%ing if laws and regulations are compliant and whether they are aware of any instances of non-compliance" * detection and response to the risk of fraud and whether they are aware of any actual, suspected or alleged fraud instances; the internal controls designed to mitigate risks or fraud or non•compliance with laws and regulations, and to minimise risk of manag¢inent overrides of such controls. Page 11
BOGSIDE AND BRANDYWELL HEALTH FORUM (A company limited by gwarantee) all Matters discussed among the audit engagement team regarding how and where fraud could occur and tlie potential indicators of fraud. As a result of these procedures, we considered the opportunities and incentives that may exist within the charity for fraud. The audit included assessing the procedures and evaluating the measurement of estimations. In common with all audits under ISAS (UK), we are also required to perfotm specific procedures to respond to the risk of management override. We also required an understanding of ihe legal and regulatory frameworks applicable to the charity and considered that the most significant are the Companies Act 2006, SOIIP 2019 (FRS 102) and Charities Act (Northern Ireland) 2008. Audit responses to rislLS identified Our procedures to respond to risks identified included the following: reviewing the financial statement disclosures. testing the relcvant documentation to &ssess compliance with the significant laws and regulations - those deribed as havyng a dire¢¢ eff¢¢t on the financial statements. enquiring with management and obiaining third party confirnialion from the charitable company's solicitors regarding any actual or potential litigation and Claims; perforining analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. - reading minutes of board and management meeting& ekqmine forecasting materidl in liiic with actual perfonnance, identifying any potential fraud indicators or instances: reviewing Companies House and Chaiily Commission Northern Ireland correspondence, id¢ntify any late submissions or omissions of mandatory infomation; review correspondence with HMRC, idenlifying non compliance of specific infom]ation to be disclosed. in addressing the risk of fraud through management override of controls, testing the appropriateness of data entries and adjustments. assessing whether the judgements made in making accounting estimates are indicative of a potential bias. and evaluating the rationale of 4Uiy significant transactions that are unusual or outside the nnmial course of the harities objectives. We also communicated r¢levant idenlified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit. As part of an audit in accordance with ISAS (UK). we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of malerial misstatement of the financial statements, whether due to fraud or error, design and pcrforni audit procedures responsive to ihose risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion. forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for th¢ purpose of expressing an opinion on the ¢ffectiv¢ness of the charitable company's internal conirol. Page 12
BOGSIDE AND BRANDYWELL HEALTH FORUM (A eompany limited by guarnntee) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. Conclude on the appropriateness of the directo. use of the going concern basis of accounting and, based on tlie audit evidence obtained, Nvhether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's abillty to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorfs report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the ¢iudit cvidenc¢ obtained up to the date of the auditols report. However. future events or conditions may cause the charitable company to cease to Gontinu¢ as a going concern. -Evaluate the overall presentation, Structure and content of the financial statements, including the disclosures, and whether the financial statetnents represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with tliose cliarged wilh governance regardin& among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we id¢ntify during our audit. Patrick McGroarty Senior Statutory Auditor for and on behalf of McGroarty Mccaffcrty & Company Statutory Auditor 2 Carlisle Terrace D¥rry BT48 6JX Date: 10 July 2024 Page 13