Report of the Independent Auditors to the Trustees and Member$ af
Cuan Mhuire (NIJ Limited (Registered number: N10349691
Opinion
We have audited the financial statements of Cuan Mhuire (Nl) Limited (the 'charilablè company,) for the year ended
31 March 2024 which compri$e the Statement of Finaneial Aetivities the Balan¢& 5he&t, the Cash Flow SlaleMèFIt and
note$ lo the financial statements, including a summary of gignificant accounting policies. The financial reporting
framework that has been applied in their preparation 1$ applieable law and United Kin9dom A¢¢ounling Standards
(United Kingdom Gerterally Accèpted Accounting Practice).
In our opinion thè financial slatemenls:
give a Irue and fair view of Ihe stale of the charitable company's affairs as al 31 March 2024 and of its incoming
resour¢e$ and application of resources including ils income and expenditure, for thè year then ended.
have been properly prepared in ac¢ordan¢e wilh United Kingdom Gènerally A￿epted A¢¢ounling Practice,, artd
have been prepared in accordance with the requirements of the Companie$ Act 2006.
Basis for opinion
We ¢onducted our audit in accordance with International Slandard$ on Auditing (UK) IISAS (UKI) and applicable law.
Our responsibilitie$ under those standard$ are furlher described in the Auditors, respDn$ibilities for the audit of the
financial $latÈmenls section of our report, We are independent of the eharilable company in a¢¢ordan¢e with the ethical
requirements that are relevant lo our audil of the financial slalements in the UK, ineluding the FRCIS Ethical Standard,
and we have fulfilled our other ethical responsibilities in a¢¢ordance with these requirements. We believe Ihal the audil
evidence we have obtained 1$ suffIeient and appropriatè to provide a basis for our opinion.
Con¢lusions relating to going concern
In auditing Ihe finaneial statements, we have con¢luded that Ihe trustees, use of the goin9 Concern basis of a¢¢ounling in
the preparation of the financial slaternertl$ is appropriale.
Based on the work wè have pèrformed, we have not idenlified any material uncertaintiès relating to events or ¢ondilions
Ihal, individually or ¢ollectivelyi may casl Significant doubt on thè ¢harilable ¢ompany'$ abilily to eontinue as a going
¢on¢ern for a period of al lea$t twelve months from when the finan¢ial $lalemenls are aulhorised for issue.
Our respansibilities and thè responsibilities of Ihe Irustee$ with respect to going Concern are des¢ribed in the relevant
sections of thi$ repoll.
Other information
The truslees arè responsible for the other information. The other inforrnaliort eomprises the information in¢luded in the
Annual Report, other than the financial $lalement$ and our Report of the Independent Auditor$ thereon.
Our opinion on Ihe financial $laleMenl$ doe$ nol ¢over Ihe other informalion and except to the èxtent otherwise
explicitly staled in our reporl, we do nol expre$$ any form of assuraneè eonelusion Ihereon,
In connè¢lion with our audit of the financial statements, our responsibility is to read the olher information and, in doing
so, ¢ongider whether the other information is materially incongistènl with the financial slal&menl$ or our knowledge
obtained in the audit or otherwi$e appeari lo be materially misstated. If wo identify $u¢h material ineonsistènciès or
pparenl malerial mis$taleMents, we are required to determine whether thi$ gives rise lo a Material misstalemenl in the
financial slatemenl$ Ihem$elve$. If ba$ed on the work we have performed, we conclude that therè is a material
mis$latement of this other information, we are required to report that fact. We have nolhing to reporl in this regard.
Opinions on other matters pres¢ribed by the Companie$ A¢t 2006
In our opinion, based on thè work undertaken in the course of the audit:
the information given in the Rèporl of the Tru$teè$ for the financial year for whieh thè finaneial slalemènts ar•
prepared is consistent with Ihe finanoial $latements' and
the Report of the Trugleei ha$ been prepared in accordance with appli¢ablè legal rÈquiremèntS.

Rèport of the Independent Auditors to the Trustees and Member5 of
Cuan Mhuire (Nll Limited (Registered number: N1034989)
Matters on which we are required to report by èxoeption
In the light of th& knowledge and understanding of Ihe charitable company and ils environmfrnt obtained in the course of
the audit, we have not idenlified material mis$lalements in the Reporl of the Trusteeg,
We have nolhing lo report in respe¢t of the following Matters where the Companies Act 2006 require$ us to report to you
if, in our opinion:
adequate accounting records have nol bèen kept or returns adequate for our audit have nol been received from
branehes not visited by us,. or
the financial Statements are nol in agreement with the a¢¢ounting records and returns,, or
cerlain disclosureg of Iruitee$' remuneration spe¢ified by law are not made. or
wè have not received all the information and explanations wg require for our audit,
Rè$ponsibilitie$ of trustees
As explained More fully in the Slalemènt of Truslee5' Re$pon$ibililies, the Iru$lees (who are also the dire¢tori of thè
¢harilablè company for Ihè purposes of ¢ompany lawl are rèsponsible for the preparation of Ihe finan¢ial $talèmenls and
for being sali$fied that they give a true and fair view, and for Such internal control a5 the trusteès dètermine is nece$sary
to enable the preparation of linanoial slatemenlg that arè free from material Misstatemenl, whether due to fraud or error,
In preparin9 the financial slalements, the Irustee$ are responsible for a$5e$sing the oharilable company's ability to
continue as a going ¢on¢ern, di$closingi as appli¢able, rnaltèrs related to going concern and using the going coneern
basis of a¢¢ounling unless the trustees either intend to liquidate the charitable company or to ceasè operalions, or have
no realistie alternalive bul lo do $0.

Report of the Independent Auditorj to the Truitèe$ and Members of
Cuan Mhuire (Nll Limited (Registèred number: N10349691
Our responsibilities for the audil of the finaneial statements
Our objeclives arè to obtain reasonable assurance about whether the finan¢ial $tstement$ ai a whole are free from
Material misstatement, whethèr due to fraud or error, and lo issue a Reporl of Ihè Independent Auditors that in¢ludes our
opinion. Reasonable assurance 1$ a high level gf assurancei bul is not a guarantee that an audit eondueted in a¢¢ordan¢e
with ISA5 (UK) will alway$ deleel a material mi$slalement when il exists, Mzs$latèment$ Can arise from fraud or error
and are ¢on5idered material il, individually or in the aggregate, thèy Could reasonably be expected to influenee the
economi¢ decisions of u$ers takèrt on the basis of these financial slatemenl$,
Irregularities, including fraud, are instances of non.¢omplianoe with laws and regulations. We design pro¢edures in line
with our re$pon$ibilitiès, outlined above, to delect malerial mi55tateMenls in respect of irregularilie$, including fraud.
The extent to which our procedures are ¢apabl& of delectirtg irregularities, inoluding fraud is detailed bèlow.
Our approach lo idenlilying and assessing the risks of Material mis$laleMenl in respecl of irregularitie$, in¢luding fraud
and non.compliance with laws and regulations, wa$ a$ follow$:
the engagement partner ensured that the engagement tearn eolleelively had Ihe appropriate cornpetenee
eapabilities and skills to idenlify or reeognise non.¢omplian¢e with applicable laws and regulalions,.
we identified thè laws and regulation$ applicable to thè eompany Ihrou9h dis¢u$$ion$ wilh direelors and other
management, and from our knowled9e and experience of the Sector Ihe company operates Within,.
we focused on $pecifi¢ laws and regulation$ which we considered may have a dire¢1 material effect on the
financial statemenls or Ihè operali0115 of the company in¢luding the Companies Act 2008, Charity and taxation
le9i$lalion, data protection, anti.briberyi employrnenl ènvironmental, health and $afety legi$lalioM;
we assessed the exlenl of compliance with the laws and regulalions identified above through making enquirie$ of
management and inspecting legal eorrespondènce, and
identified laws and regulations were ¢ommuni¢aled within the audit team regularly and the team remained alert to
in$lances of non.¢omplianee Ihroughoul the audit.
We assessed the susceplibility of the companyls financial stslemenls lo material misslatemenl, in¢luding obtaining an
understanding of how fraud might occuri by:
making enquiries of management a$ lo whère Ihèy eonsidered there was $USCePlibility lo fraud, their knowledge of
actual, suspe¢led and alleged fraud; and
cort$idering the internal conlrol$ in place to mili9a16 risks of fraud and non.compliance with laws and regulationg,
To address the risk of fraud through management bias and override of ¢ontral$, we:
performed analytical procedures to identify any unusual or unexpeeted relationships;
tested journal entries lo identify unusual Iran5a¢tions'
assessed whether Judgements and assumptions made in determining the accounling eslimatel $el out in the
noles were indicative of potential bias,.
and investigated the rationale behind $i9nifioant or unusual transaclions.
In responge lo the risk of irregularitie$ and non.complianeè with lawg and regulation$ we designed procedures which
ineluded bul were nol limited to..
agreein9 financial $latement disclosures lo underlying supporling documènlation.
reading Ihe minute$ of meeting$ of tho$e charged with governan¢e'
enquiring of management as lo actual and potential litigation and Claims. and
reviewing ¢orre$pondence with HM Revenu& & Customs, relevant regulators in¢luding the Heallh and Safely
Exect4tivè, and the company's legal advi$or$.
There are inherent limitation$ in our audit procedure$ des¢ribed above. The more removed that laws and regulationi arè
from financial Iransaclions, the les$ likely il is that we would be¢ome aware of non.¢omplian¢e, Audiling standards also
limit the audit proeedures required lo idenlify non.eoMpliance with laws and regulation$ lo enquiry of the directors and
other managèment and the inspection of regulalory and legal ¢orrespondeneè if any.
Malerial misslalemenl$ that arise due to fraud can be harder lo deteel than those that ari$e from error a$ they may involve
deliberale Concealment or collusion.

Report of thè Independent Auditors to the Trustee$ and Mèmbèrs of
Cuan Mhuire (Nll Limited (Règistered number: N1034969)
A furlher description of our responsibilitie$ for the audit of the financial statemen1$ 1$ loeated on th& Financial Rèporting
Council'$ website at www.frc.org.uklauditor$respDn$ibilitiè$. This de5cfipiion form$ part of our Report of the
Independent Auditors.
Use of our reporl
Thig report i$ madè solely to the ¢harilablÈ company s membergl as a bodyI in a¢cordancè with Chapler 3 of Part 16 of
the Companies Act 2006. Our audit work has beèn undèrtaken $0 that we might 51ale to thè charitabl6 ¢ompany'$
mèmbers those Matters we are required lo slate to them in an auditors, report and for no other purpose. To the fullest
exlent permitted by law we do not a¢¢epl or a$$umè responsibilily lo anyone other thart thè Charitable ¢ompany and the
¢harilable company's members a$ a bodyi for our audil work, for Ihi$ rèpoil, or for the opinions we have formed.
Conaill McGrady (Se
ulory Audilor)
for and on behalf ofM.B.M¢ Grady & Co
Charlered A¢¢ounlant$
Slalutory Auditors
Ralhmore House
52 St Patricks Avènue
Downpalrick
Co. Down
BT30 6DS
4 October 2024