Armagh Roma Traveller Support Indopendent Auditorfs Report to the Members of Amiagh Roma Travellor Support Year ended 31 March 2023 Opinion We have audtled the financial statements of Armagh Rom8 Traveller Support {Ihe 'charit¥} for the year ended 31 March 2023 which comprise the staternenl of fin8ncial activities. statement of financial position and the related notes, including a summary of signrficant accounting policies. The financial reporting framework that has been applied in their preparation is applicablè law and Unrted Kingdom Accounting Standards. including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted AeKounling Practice), In our opinion the financial statements- give a true and fair view of the stste of the charity's affairs as at 31 March 2023 and of it incoming resources and application of resources, including its income and expenditure, for the year then ended: have been properly prepared in a¢¢ordance wtth United Kingdom Ganerally Accepted Accounting Practice., have been prepared in accordance with the requirements of th8 Charities Act (Northern Ireland) 2008. Basls for opinion We conducted our audtl in accordance wtth International Standards on Auditing (UK) (ISAS {UK)) and applicable law. Our responsibiltbes under those standards are further described in thè auditor's responsibilities for the audtt of thè financial statements section of our report. We are independent of the charrty in accordance with the ethlcal requirements that ar6 relevant to our audtt of the financial statements in the UK, including the FRC'S Ethical Slandard, and we have fulfilled our other ethical responsibilitips in arKordance wilh these requirements. We b6li6ve that the audtt evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going Concern In auditing the financial ststement5. we have concluded that the trustees, use of the going concern basis of accounting in tha preparation of the financial statemerrts ts appropriate. Based on the work we have performed. have not idenlrfied any material uncertainties relating to @vents or condittons that, individually or collectively, may cast significant doubt on the charitys ability to continue as a going concern for a perFod of at lea51 e1ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant seclK)ns of this reporL
Armagh Roma Traveller Support Independent Auditor's Report to the Members of Armagh Roma Traveller Support f¢ondnu¢dJ Year ènded 31 March 2023 other Inforniatlon The olher inlomation ccmprises the infomialion included in the annual report. other than the financial statements and our auditorfs report thereon. The truste85 are responsible for the other infomiation. Our opinion on the financial stalements doe5 not cover the other infomiation and, except to the extent otherwise expliciuy stated in our report. we do not express any form of assurance conclusicn thereon. In connection wtth our audit of th8 financial statements, our responsibilty is to read the othèr infomiation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstalemenls. we are required to determine whether there is a material misststement in the financial statements or a material misstatement of the other infomation. If, based on the work we have performed, we conclude that there is a malerial misststement of Ihis olh8r infomialion, we are required to raport that fact. We have nothing to report in this regard. Matters on whlch we are requirèd 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 identifièd material misstatements in the trustees, report. We have nothing to report in resp8Ct of the following matters in relation to whh the Charlties Act (Northern Ireland) 2008 rèquires us to report to you if, in our opinion.. the infomiation given in th8 trustees, report is inconsistent in any material respect with the financial staternenls., or adequate accounting records have not been kept., or the financial statements are not in agreemént with the accounting records and retums- or we have not raceived all the infomiation and explanations we require for our audit. Responsibllltles of trustees As explained rnore fijlty in the trustees, responsibilities statement. the trustees are responsible for the preparation of Ihè financial statements and for being satisfied that they give a true and fair Mew. and for such internal control as the trustees detemiine is necessary to enable the preparation of financial ststements thal are free IroTn material rni5Stalement, whether due to fraud or error. In preparing Ihe financial slalements, the trustees are responsible for assessing the charity's abilty to continue a5 a going corEm, disclosing, as applicable, matters re18ted to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease operatlDns, or have no realistic alternative but to do so.
Armagh Roma Traveller Support Independent Audltorfs Report to the Members of Armagh Roma Traveller Support (c¢)ntlnued) Year ended 31 March 2023 Audltotrs responslbilities for the audlt of the financlal statements Our objectives are lo oblain reasonable assurance about whether the financial statements as a whole are free from material misslatemenl, wh81her 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 8ccoidance with ISAS {UK) will always detect a material misstatement ¥Nhen it exists. Mi85talements can arise fr fraud or error and are considered material rf, individually or in th8 aggregate, they could reasonably b6 expect8d to influence the economic decisions of users taken on thè basis of these financial statements. Irregularities, including fraud, are instances of nonacompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in SpeCt of irregularities, including fraud. Tha extent lo which our procedures are capable of delecling irregularities, including fraud is detsiled bebw. We obtained an understanding of the legal and regulatory fram8works that are applicable to the Group. W8 understood how the Group is complying with those frameworks by making enquiries of the Trustees and those responsible for legal and compliance procedures. Our procedu$ where designed to identify non<ompliance Vth such laws and regulations. A further description of our responsibilities for the audit of the financial sialements is located on the Financial Reporting Councils website. This description fom)s part of our auditors report. As part of an audit in accordanc8 With ISAS (UK). we Èxercise professional judgmènt and maintain professional sceplicism throughout the audit. We also.. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficiént and appropriate to PTovidé a basis for our opinion. The risk of not dètecting a material misstatement resulting from fraud is higher than for one resulting from eor. as fraud may involve collusion, forgery, intsntional omissions, misrepresenlalions. or the override of inlemal control. Obtain an understanding of intemal control relevant lo the audit in order to design audit procedures that are appropriate in the Circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounling estimales and related disclosures made by Ihe trustees. Conclude on the appropriateness of the trustees, use of the going concem basis of accounting and, bas8d on the audit evidence obtained. whether a material uncertainty exists related to event5 or conditions that may cast snIfiCant doubt on the charitys ability to continue as a going concem. If we conclude that a m3terial uncertainty exists. we are required to draw attention in our auditorfs report to the related disclosures in the financial statements or, rf such disclosures are inadequate. to mDdify our opinion. Our conclusions are based on the audrt evidence obtsined up to the date of our auditorfs report. H¢)wever, future events or condition5 may ¢ause the charity to cease to continue as a going concem. Evaluat8 the ov8rall presentation, structure and contant of the financial statements, including the disclosures, and whether the financial statem8nls represent the undertying transactions and events in a mannèr that achiev8s fair presentation.
Armagh Roma Traveller Support Independent Auditorfs Report to the Members of Armagh Roma Traveller Support fcontlnue Year ended 31 March 2023 We communicate with those charged with governance regarding, among olher mallers, tha planned s¢ope and timing of the audit and significant audit findings. including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the charitvs members, as a body, in accordance with section 65 of the Chartties Act {Northem Ireland) 2008. Our audit woik has been undertaken so that we mJh1 stale lo the ¢harilWs mernbers those matters we are required to state to them in an audilolg report and for no other purpose. To the fullest extent pemilled by law, we do not accept or assume responsibility to anyon8 other than the charty and the charfy's members as a body. for our audit work. for this report, or for the opinions we have formed. Business Account Servioes Chartered accountants & statutory auditor 11 Abbey Street Armagh BT617DX