HMRC Charities Reference No. XR75454 AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Registered with The Charity Commission for Northern Ireland NIC105267
AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF AFRICAN & CARIBBEAN SUPPORT ORGANISATION NI Opinlon We have audited the financial statements of African and Caribbean Support Organisation Northern Ireland (the 'charity') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheel and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities {Accounls and Reports) Regulations {Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. In our opinion the financial statements.. give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its incoming resources and expenditure of resources, for the year then ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice- and have been prepared in accordance with the requirements of the CharitiesAct (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing {UKI (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit ol the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Elhical Standard. and we have fulfilled 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 our opinion. Conclusions relating to going concern In auditing the financial stalements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The trustees are responsible for the other information. The other information comprises the information included in the annual report of the management committee, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the olher information and, in doing so, consider whether the other infomiation 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 misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
AFRICAN AND CARIBBEAN SUPPORT ORGANISATION NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF AFRICAN & CARIBBEAN SUPPORT ORGANISATION NI Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misslatements in Ihe management committee report. We have nothing to report in respect of the following matters where the Charities (Accounls and Reports) Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion.. the information given in the financial statements is inconsistent in any material respect with the trustee's report; or sufficient accounting records have not been kept., or the financial statements are not in agreement with the accounting records., or we have not received all the information and explanations we require for our audit. Responsibilities of the management committee As explained more fully in the statement of management committee responsibilities, the trustees 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 trustees 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, Ihe trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements We have been appointed as audilor under section 65{3)Ib) of the Charities Act (Northern Ireland) 2008 and report in accordance with regulations made under section 66 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detecl a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, Ihey could reasonably be expected to influence the economic decisions of users laken on Ihe basis of these financial statements. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https-.11 www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. Mr Duncan Graham (Senlor Statutory Auditor} for and on behalf of: Johnston Kennedy DFK, Statutory Auditor Chartered Accountants 10 Pilots View Heron Road Belfast BT3 9LE Date: