Francis Curley Charitsble Fund Indepondent Audltor's Report to the Members of Francls Curfey Charitable Fund Year onded 11 December 2023 Opinlon We have audited the financlal statements of Francis Curley Charttsble Fund (the.Ch￿,} for the year ended 11 December 2018 whiGh comprise the statement of f￿anCIal aGdvities. statement of financial F)osition, statement of cash flows and the rdated notes, including a 5urnmary of S[gnifi￿nt accounting policies. The finandal reporflng framework Ihal has been applled in th8ir preparation i8 gpptlcable Iv and United Kingdom Accounting Standards. includina FRS 102 The Finandal Reporting Standard applicable in the UK and Republic of Ireland (United lfjngdom Generally Accepted Accounting PracOce>. In our opinion except for the effects of the matter d8scribed In the"Basis for Quallfied Oplnlon" Sectlcn of our repor( the financial 6tatgm8nts in all matfirhl - gNe a tru8 and falr viw of the state of the charitys affairs as at 11 December 2018 and of ts ino)mlng resources and 8pplicatlon of resource4 Indudlng Its incom8 and expenditijre, for ye then ended; - have been prDp8rly prepared In ai>xrd8nco vAth Ufth lQwdom GeneTally Aw?unling PracUc•; - have been prepared In accordancè wSth tha requirements of the Charld89 Act (Northern Irelar 2008. Basls for opinlon Vve conduded our audtt In accordan￿ with Intarnallonal Stsndards on A￿lIting (UK) (ISAS (UK)) arKI appll(xbl8 law. Our r8sponslbllltle8 urHl8r th<>se stsndards 8reJ furthar desuibed In the audlknvs responsibil1￿0$ for Iho audtt of th8 financlal statements sacllon of our r8port. We are independent of the chaTrfy in a￿￿)rdanC£ with the ethlcal requlrerrEnts that are relevant to our audlt of the flnanclal statement6 in th9 UK includlng the FRC'8 Ethlcal Slandard, and we hav8 fulfilled our olher ethkal r8sponslbllltl8s In ac£ordance wilh these requirem8nts. We believe that the audit evidence we have obtalned Is suffictent and appropTTate to provide a basis for our opinion. cOn￿M81•n5 r•lallng to g•lnq ¢onoern In auditing tha finandal statemants, we have c4)nduded that the tnJsts8s' use of the going con¢8m basls of accountlng In Ihe preparatlon otthe flrwthl ststements Is approprfats. Based on work we have perforn￿, we hav8 not identified any matwlal uncertalnties r*lng to events or cortditions thac indlvidually or collecw, may cast $5gnlftwit doubt on the charfty8 abirty to continue as a going concern for a pe￿ of at least months from when the financial statsments are authorised for issue. Our reSP￿[bilItIeS and the responslbililies of the trustee5 wilh res￿ to golng c￿rKern ar8 d8sc¥ in the relevant sectiorts of this repotL Francls Curley Charltable Fund Independent Auditotrs R•port to the Members of Fran¢is Curtey Charitable Fund (condnue Year ended 11 December 2023 Othèr Inforniation The other infomialon comprtses the infotmation tncluded in the annual repor( other than the finarKaal statements and our auditDrfs report thereon. The trustees are responsible for the other infomialion. Our oplnlon on the financial ststements d¢J8s r￿t cover the other Infomiation and. except to the extent othe￿is? explicitty ststed in our rewrt we do not express any fom of assurance condusv)n thereon. In Conf￿150n wlth our audit of the financlal statements, our responsibilty 18 to read th6 other infornBtion and, In doing so, consider whelher the other information is materially 1n￿JnSIstent with the flnanclal statements or our kn¢xvWe oblained in the audtt or other4Yise appears to be mat£rklly mSsStatsd. If we identlfy such material ineA)nsistencie5 or apparent matsrial misslatsments. we a required to d8tennlne whether there Is a n*tsrial misstatsment in the financial ststenwnts or a material mlsstatement of the other infomptton. If. based on the work we have performed. we o)ndud8 that there is a material misstaternent of this other Infufma￿On, we are roquirad ts report tknt f8cL We have nothlng to r8POrt In thls regard. Matters an whl¢h w• ar• r•qulred t• report by •x¢epdon In the light of the kn(Mil8dga and unde￿ndIng of the charlty and ts onvironment cbtained in the course of tho aud¢ we have not identifffjd materfal mrAtal￿nts In th8 tnJ3t$3e8' repofL VI￿ have nothing to report in respect of the followhg mattern kn ra￿tion to wthlch the CharSfjes Act (Northem Ireland) 2008 requlres us to report to you tt, in our opinton: the lnforrn￿0n giv8n In thé In￿tee8, report is Inconslstsnt In any materlal respect wtth Ihe fin8ncl81 statements; or adequate accountlng records have not b68n kep¢ or e financlal ststements are not in agreement wlth Ihe accounting rec4)rd8 and retums: or we have not received all the Infomatlon and explanallons wa require for our audlL Responslbllltles ol trusto•s Ag explalned more fully In the trustees. responsiblltti8s statemen( the tFU51ee8 are responsible for the preparatiDn of the financial statBry￿nts and for belng satisfied that they glva a true and fair viaw. and for intsmal control as the trustees determlne Is necessary to enable th8 preparalon of financlal stst8ments tr￿t are free from material mlsstatsm8n( wh6ther due to fr8ud or error. In prewdAng the Ilnancial statements. the trustees are re8￿&ble for ass855ing the charvs abS1ity to continue as a goirYJ concem, disdosing. as appkable, matters related to going corThm and uslng the going concem basis of accounting unless the Intstees either intend to liquidats the chartty or to (we operntlons. or have no rnallstlc aItemative but to do so. Francis Curley Charitable Fund .Indep•ndentAurfrtorfs Reportto the Momb•rs ot Francis Curley Charftable Fund YKr endod 11 Decombgr 2023 Auditovs réspons￿11111Qs for the audit of th• fina￿la1 statements Our objedlves are to obtain reasonable assuranrk about whether tt* finaxxal Statern￿ts as a whole are free from material misstatemenc whether due to fraud or error, and to issue an audttorfs report that includes our opinion. Reasonabl8 assurance Is 8 high kvel of assurance, but 15 not a guarantee that an audit conducted In a(thrd8nce w5th ISAs.(UK> will aws detecl a material mlssktement when it exists. Misstatements Can arise from fraud or effor and are considered material If. Individually or In the ' @ggregate. they