Report of the Independent Auditors to the Trustees and Members of
Cuan Mhuire (Nl) Limited (Registered number: N1034969)
Opinion
We have audited the financial statements of Cuan Mhuire (NI) Limited {the '¢harilable company,) for the year ended
31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and
notes to the fmancial statements, including a summary of significant accounting policies. The fmancial reportRng
framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
In our opinion the fmancial statements..
give a true and fair view of the state of the charitable company'5 affairs as at 31 March 2023 and of it5 incoming
resources and application of resources, including its income and expenditure. 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 requiremenÉs of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and appltcable law.
Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the
f￿anCIal statements section of our report. We are independent of the charitable company in accordance with the ethical
requirements that are relevant to our audit of the fmancial statements in the UK, including the FRC'S Ethical Standard,
and we have fvlfilled 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 fmancial statements, we have concluded that the trustees, use of the going concern basis of accounting in
the preparation of the fmancial statements is appropriate.
Based on the work we have perfornled, we have not identified any material uncertainties relating to events or conditions
that, 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 twelve month5 frotn when the fmancial statem¢nls 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 infonnation. The other infornlation comprises the inforniation included in the
Annual Report, other than the ffftancial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other infomlation and, except to the extent otherwise
explicitly stated in our report, we do not express any forn] of assurance conclusion thereon.
In connection with our audit of the fmancial statements, our responsibility is to read the other information and, in doing
so, consider whether the other information is materially inconslstent 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 deterniine whether this gives rise to a material misstatement in the
fLnancial statements themselves. If, based on the work we have perfonlled, we conclude that there is a material
misstatement of this other inforniation. we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infonnation given in the Report of the Trustees for the ffftancial year for which the f￿anCIal statements are
prepared is consistent with the fmancial statements. and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Trustees and Members of
Cuan Mhuire (Nl) Limited (Registered number: N1034969)
Matters on ivhich Ive are required to report by exception
In the light of the knowledge and understanding of the charitable company and its eThvironment obtained in the course of
the audit, we have not identified material misstatements in the Report of the Trustees.
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 not been kept or returns adequate for our audit have not been received from
branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the inforniation and explanations we require for our audit.
Responsibilities of trustee5
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who ale also the dtrectors of the
charitable company for the purposes of company law) are responsible for the preparation of the fmancial statements and
for being satisfied that they give a true and fair view, and for such internal control as the trustees detemiine is necessary
to enable ihe preparation of fmancial statements that are free from material misstatement, whether due to fraud or error.
In preparing the f]nancial statements, the trustees are responsible for assessing the charitable Company'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 liqutdate the charitable company or to cease operations, or have
no realistic alternative but to do so.

Report of the Independent Auditors to the Trustees and Members of
Cuan Mhuire (NI) Limited (Registered number: N1034969)
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the fmancial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors 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 misstatement when it exists. Misstatements can arise from fraud or error
and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these f]nancial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities, outlined above, to detect material misstatement5 in respect of irregularities, including fraud.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
Our approach to identifying and assessing the risks of material misstatement irk respect of irregularities, including fraud
and non-compliance wxth laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.
we identified the laws and regulations applicable to the company through discussions with directors and other
managemen¢ and from our knowledge aThd experience of the sector the company operates within.
we focused on specific laws and regulations which we considered may have a direct material effect on the
financial statements or the operations of the company including the Companies Act 2006, charity and taxation
legislation, data protection, anti-bribery, emploiqllent, environmental, health and safety legislation.
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of
management and inspecting legal Correspondence. and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to
instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an
understanding of how fraud might occur, by.,
making enquiries of manageinent as to where they considered there was susceptibility to fraud, their knowledge of
actual, suspected and alleged fraud. and
considering th¢ int¢rnal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
perfornied anal>tical procedures to identify any unusual or unexpected relationships.
tested journal entries to identify unusual transactions.
assessed whether judgemenls and assumptions made in detennining the accounting estimates set out in the
notes were indicative of potential bias.
and investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which
included, but were not limited to..
agreeing financial Statement disclosures to underlying supporting documentation.
reading the minutes of meetings of those charged with governance.
enquiring of management as to actual and potential litigation and claims. and
Teviewing correspondence with HM Revenue & Customs, relevant regulators including the Health and Safety
Executive, and the company's legal advisors.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are
from fmancial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also
limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and
other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve
deliberate concealment or collusion.

neport of the Independent Auditors to tlie Tr115tees Mcnibei's of
Cuan Mliuli'e (Nl) Limited (Registered number: N1034969)
A fui'tlier des¢riptioi) of oiir i'esponsibililies foi, tlie aiidlt of the financial slateinents is locate(l on the Financial
Repoi'ting Council's website fil www.fi'G.o¥g.uklau(liloi'si'esponsibilities. lliis desci'iption foi'nis pai'l of oiir Report of Ihe
Independeiit Auditoi's.
Use ofour report
This i'epoi't is niade solely to Ilie chaiulable company's ni¢nibei's, as a body, iii accoidanG¢ wlth Cliapter 3 of Pai* 16 of
the Con)panios Acl 2006. oiii. audit work has b¢cn undei'lakeii so that we Iniglit stale to the chaiilable coinpany'5
ieinbeis those matters Nve are E'equii'ed to state to thetn in an auditQl'.8' I'eporl and foi. no other pui'pose. To Il)e fullGSt
extent pein)itled by law, we do not a¢¢ept or assuin¢ i'¢sponsibilily to attyoiie oth¢i' th&ii the chaLitable conipany and t]]¢
chai'itable coinpany's mciiibei's as a body, foi. oui, audit woi-k, for this Irpoi't, oi. fc)I' the opinions we have foiined.
onaill McGI'ady (Se
foi. and on behalf of
Chai'tered A¢coiintan(s
Statutoi'y Auditois
Rathinoi'e House
52 St Pati'i¢l(s Aveniie
Downpati'Éck
Co. Down
BT30 6DS
Slat
Aiiditoi.)
ady&Co
27 O¢lobei' 2023