Armagh Roma Traveiier bupport Independent Auditorfs Report to the Members of Armagh Roma Traveller Support Year ended 31 March 2024 Oplnlon We have audlied the financial statements of Armagh Roma Travgller Support (the 'charltY) for the year ended 31 March 2024 which comprise the siatemenl of financial activities, statemenl of financial Position and the related noles, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is appllcable law and Unlted Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted AcGounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitys affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expendilure, for the year then ended: have been properfy prepared in accordance wlth Unlied ngdorn Generally Accepted Accounting Practice", have been prepared In accordance with Ihe rèqulrement6 of the Charitles Act (Northern Ireland} 2008. Basis for opinion We conducted our audil in accordance with Intemational Standards on Auditing (UK) {ISAs IUKI) and applicable law. Our responsibilitles under those standards are further described in the audilofs responslbllitles for the audlt of the flnanclal statements sectlon 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 Ethical Standard, and we have fulfillad our other ethical responsibilitses in accordance with Ihese requirements. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to golng concern In auditing the financial statements, w8 have concluded that the trustees, use of the going concern basis of accDunting in the preparation of the financial slatements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or condition5 that. individually or collectivèly, may cast significant doubt on the charit$ ability to continue as a going concern for a perlod of at least twelve months from when the financlal statements are authorlsed for issue. Our responsibilities and the responsibilitiès of the trusiees with respect to going concern are d8scribed in the relevant section5 of thi5 report.
Armagh Roma Traveller Support Independent Auditorfs Report to the Members ofArmagh Roma Traveller Support fetrnllnued) Year ended 31 March 2024 other infomiatlon The other information comprlses th8 Informatlon Included In the annual report, other than th8 financial statements and our auditorfs report thereon. The trustees are responsible for the other infomalion. Our opinion on the financial statements does not covar the other information and, except to the exlent otherwise expliatly stated In our report. we do not express any form of assurance conclusion thererjn. In connection wtth our audit of the financial stslements, our responsibility is to read the other iTrformation and, in doing so, consider whether the other informalion is materially inconsistenl with the rinancial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identfy such material inconsistencies or apparent material mi5slatements. we are requlred to determine whether Ihere is a material misstatement in the financial statements or a material misstatement of the other infonnation. If. based on the work we have performed. we conclude that there is a material misstatemenl of this oth8r information, we are required lo report Ihal fact. We have nothlng to report in this regard. Matters on whlch we are required to report by exceptlon 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 misstatements in the trustees, report. We have nothing lo report in Tespecl of the following matters in relation to which Ihe Charities Act (Northern Ireland) 2008 requires us to report to you if. in our opinion: the infonnation given in the trustees. report is inconsisl8nl in any material respect with the financial statement5,' or adequate accounting record5 have not been kept: or the financial statements are not in agreement with the accounting records and retums,. or we have not received all the information and explanations we require for our audit. Responslbllltles of trusteos As explained mor8 fully in the trustees, responsibililies slatement. the trustees are responsible for the preparation of Ihe financial slalemenls and for being salisfied that they give a true and fair view, and for such internal control as the trustees determine is nece55ary to enable Ihe preparation of financial slatements that are free from material mlsstatement, whelher due to fraud or error. In preparing the financial slalements, the trustees are responsible for assessing the charills ability to continue as a going concern. disclosing, as applicable, matters related lo going concern and using the going concem basis of accounling unless the truslees either int8nd lo liquidate the charity or to Cease aperalions. or have no realistic alternative but to do 50.
Armagh Roma Traveller Support Independent Auditorfs Report to the Members of Armagh Roma Traveller Support fconlinu6dJ Year ended 31 March 2024 Audllofs respon51billtles for the audlt of the tlnanGlal statements Our objective5 are to obtain reasonable assurance about whether the financial statements as a whole are free from material mi55tatemen( 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 detect a material m15Statement when it exists. Misstatements Gan arise from fraud or error and are considered matertal if. indivtdually or in the aggregate. they could reasonably be expected to influenc8 the economic decisions of users taken on the basis of these financlal statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in Ilne with our responsibilities, outlined above, to detect material misstaternents in respect of irregularities, including frdud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. We obtained an understanding of the legal and regulatory frameworks that are applicable to the Group. We understood how the Group is complying with those frameworks by making enquiries of the Trustees and Ihose responslble for legal and compllance procedures. Our procedures where deslgned to identify non-compliance wilh such laws and regulations. A further descriplion of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councils websita. Thls dfrscriptlon forms part of our auditors report. As part of an audit in accordance with ISAS (UK). we exercise professional judgment and maintain professional scepticism throughout Ihe audit. W8 also- Identlfy and assess the risks of material misstatement of the flnancial statemenls. whether due to fraud or error. design perform audit procedure5 responsive to those risks, and obtsin audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecling a material misstatement resulting from fraud is higher than for one resulting from emr, as fraud may involve collusion, forgery, intentional omissions. misrepresentations. or the override of internal control. Obtaln an understanding of internal control ralevant to the audlt In order to deslgn audlt procedures that are appropriate in the circumstances, but not for the purpose of expressing an opiniDn on the effectiveness of the internal control. Evaluate the appropriateness of accountlng pollcles used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the Irustees. use of the going concern basis of accounting and, based on the audit evldence obtained, whether a material uncertainty exist5 related to events or conditions that may cast significant doubl on the charivs ability lo continue as a going concern. If we conclude that a material uncertainty exists. we are required lo draw attention in our auditor's report to the related disc105ures In the financlal statements or. If such disclosures are inadequale. to modify our opinion. Our conclusions are based on the audit evidence obtsined up to the dale of our auditorfs report. However. future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall pr8sentstion. structure and ntent of the financial statements. including the disdosures, and vthether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
Armagn Roma I raveiier Jupport Independent AUdit0S Report to the Members of Amiagh Roma Traveller Support (conun{) Year ended 31 March 2024 We communicat8 With those charged with governance regarding, among other rnatter5. the planned scope and liming of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Uso of our report This report is made solely to the charitys members, as a body. in accordance with section 65 of the Charfties Act (Northem Ireland) 2008. Our audit work has been undertaken so that we might stale to th8 charitys members those matters we are required to state to Ihem in an auditorfs report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyonè other than thè charity and the charitys members as a body, for our audit work, for this report, or for the opinlons we have fomied. Business Accounts Seryices Chartered accountants & statutory auditor 11 Abbey Street Armagh BT61 7DX