DEVELOPING HEALTHY COMMUNITIES (DHC) LKMrrED (A company Ilnylted by guaranty) Independent audltor's report to the membeTh of DEVELOPllYG HEALTHY COMMUNM IDHQ LIMITED W• havo audited the financlJl Btst¢mcnts of DEVELOPING HEALTHY COMMUNrnS (DHC) UMrrED (the chadtablc compwny) for th¢ y¢ar 31 March 21Y24 vlthich conv1 the 8tat¢nut of financlal tIVItIes. th¢ 8tatem¢nt of financial position, thc 8tatcJncnt of caDh flow8 And nots8 thc finallc1 statsments. Including a 8umDW of oignificwnt ccoundng policies. The fitthncial reporting framework thfit bAS been applied in tFtr pr¢par4tion is AppcAb law and Unitcd Kitigdom Accounting Standard8, inrludiDg FlnBnci41 Rep(wtillg stalld 102 The Fin R¢poItin8 Stand¥rd appkncAble in the UK ffjd Republic of ]relAnd (United Kingdom Ilener•]ty Accepted AccounliDg Pracdco). £Ave a trne thnd fair view of the 6tatr of the charltsbl6 company8 offair# ag at 31 March 2024, And of its incollthg r¢80urc¢B and hppliration of resources, includtng its in¢onY4 and expendlture, for th6 year Ihen ended; have PPared ID &¢cordwe WAth the requir¢iiwit8 of the Con)panies Act 21X)6. Bo818 for oplnlon We Conducted our audlt In aGeordan¢e wlth IniornRdona] Standard$ on Audlilng (UK) (ISA'S (UK)) aDd applicable law. Ow re8pongibllitie8 under th08C 8tandArds are further descrlbed In the Auditoes r¢Bpon8lbllltleA for the audlt of the fin•ncid Bthtciii¢Dls $ti0Th of ow r¢porL We ar¢ in&p¢tithrt of the charitablc company in accordance with thc ethic reqiiircnJoitt• that r¢l¢vant to our audit of the fJnaDGial 8tAterncnts in the UK, Includin8 thc FRC8 EthIC StaDd•r and wo havc fulfilled our other ethlcal Nponslbllldu In 4rdAnCe wlth these rtqulromonlk. We bell¢ that the audlt evldenrn w¢ have obtsined 18 8ufficl¢nt uppropriil¢ lo provld¢ a ba818 for (Njr oplnkn Comlukn Telathig to GolD8 Concern We hav¢ • to report in reop of followlng mthr8 in r¢lation to Tl¢b thè ISAB (UK) requtre u8 lo relt0 you w]w¢: . th¢ dlr¢ctorg' u8¢ of thc 8oln8 ba•18 of ac¢ountin8 in the pre4¢Dtstlon of the Ilnon¢knl Staton[11 18 not AppropTIth; or the director9 hve not dbc108ed in the fiDRn¢lthl 8lalcment8 4lly Idendfied mAied81 Uncerte8 that may ¢08t sigwficgnt doubt ibout th¢ ¢ompony8 abllity to Lu)ntiDue lo adopt th¢ Boing CoArn balts of aceouthg fly a pthitdl of at l¢•rt twdv¢ months from th¢ dat¢ when the financial Btstornents Authorised for i88U¢. Olher Informadon Thc dir¢ctor8 are re8ponolblc for thc othH infonllatio Tha othu informth compti8u the Information included in the arllwal re otkn thaa the finciAl stalomenlB and ow aThlitorf8 rep(rt thet¢on. Our opinion on the financial stat¢nK doc8 not cover the other InfonDatlon an4 except to Ihe exnt o11&e exp]iclt]y 8tat¢d In our repxt. we do not exwe58 In connection with our Audit of the finwKial Stalen, our rewllblllty b to re the othor lufonDation In doing 80, considcr whether the other Informalion 18 malerlally wilh thc financlal Btstcmcnts or our knowlrAlgB pporeDt ro•terial ml8tstatsllnts, we are requlred to deternkn vrtthr there is a matorlaj mi88tstennI In the fin•nci 8tstements or a mat181 mi88tthment of thc other inforn)•tion. Jf. bal on thc work we bavB pthrrn cijnclude that theTr 18 a matorlai mi18tatellt of thi• othK inforntIC. w• are reqwred to Iyrt that fact. We hAv¢ to r¢port In th18 re88rd, In our opiJi0 bo8ed on the work und¢rtaken In thtr coune of the alit. . the lufoTrnaiim 8iv¢n In the tru8tee8 Z¢POrt 8nd the directi, report for thu fffjoncial ye•r for wblcb th¢ fiDanc 8tat¢ments arn prepar¢d 1$ ¢wi8tent wdth the flD4Dclal Btotemefjts: and Pap 12
DEVELOPING HEALTHY COMMUNITIES (DHC) LIMITED (A CoMpY Ilmlted by guarantee) . th¢ Ine¢s, report (Includlng th¢ 8trat¢sic rèport) ba8 i%en prepthd ID a¢[dance with •ppJA¢•ble le841 r¢quts¢llts. Matter8 OD wbltb we Are requlred to report by eA¢¢plJoD In the Ji8ht of our knowledgc and undcr8ÉandiD8 of ¢ompaDy ONI its eDvIromI obtained io thc ¢oDr8e of th¢ authk We hve nothlng to roport In rosEQt of the tollowlD8 matt¢r8 In reladco to which tbe CompArriu A¢t 2(106 tequlrn8 us to reprt to you if. in our opinion: br Tr)t v18ited by u8; or hav¢ receAved all the infornJAtlon And explwtlon8 we requlr¢ for our audi( or prepfjr¢ A strawglc report. A8 ¢xplained nNITe fully in the trust, r¢8pon81bilitieB 8taleJwt get out on p•8e 6. the trD8tee8 (who ate 8180 the dire¢tsrn of the ¢IrItable ¢oinpany for the puryJ08e8 of company Jaw) or¢ NponBibl¢ for the pr¢para&on of the fin1 8thm¢nts and for Ing Satisfied that they give 4 and fatr view. and for such int¢rn ntrol as the tru8t¢¢8 lo fraud or emr. Tn w¢p¥ing the fJDancfial 6t&t¢nth. the true8 r¢ r¢opn8ibk 1¢08 th¢ con¥wAl abllity to continue w a to1ng unk86 th¢ directorB ¢itlxr Int¢nd to liquidatc thc ¢harltable company or opetatson8, or hav¢ r¢ll8ti¢ alternative but to th) 80. Audltor'i re8powlbfjlllleJ for the wdlt ot the finalld 8ttements (Yur obJe¢tlveg are to obtain TeuonalA¢ assurawe about wlth the fiftlllclal Statell 48 a wknle arn fre¢ from rnaterlal mi8ststemenL ther du¢ lo fraud or error, and to i8we an audkne8 r¢port that In¢lth our opknion. Reasonabh is a hl8h l¢vd of 888uranc4 but 18 not a 8uarartu that an alIt cOndUrt in WcOrd ISAI (UK) wlll alwuy8 dete¢t a material mi8Statemeth wh¢n It txA8ts. Ml88tatements e4D th from fraud or error and 4r¢ Jrre8ul•ritk4, includin8 fraud, are inst9n of n0n4ompl1a wlth law8 and r¢8ulatloM. W¢ de8i8D pednI in line with our r¢8ponthbWiMe4 outlined abov¢, to attt matd1 mist8t¢m¢nts in r¢8pect of 1811k8. Iwluthn8 fraud. The ¢xnt to whl¢b Ourpr0 ar¢ ¢opabk of detting Iglaritie4 incAudln8 fraud h d¢tai]ed belov. Baled on our unthr8ta of the aTrl the ¢nvtronmcnt In vthich it owatw Id¢ndfied that tl princi1 li8b of Aon4omp]iance wlth laws •nd reguhthons re1 to thole gtsndard to Small clwAtable ¢onyDieg. and we co11 law8 and re8ulatlon8 that have a dire¢¢ Impacl on the preparati of the fAnan¢ial 8inl¢mL'nts 8uch as th¢ Audit pro¢the4 perfontt¢d ildea th¢ fo]IowAOg: In8 wlth regulatOf8 and IAX &uthorltl¢8; P•g• 13
DEVELOPING HEALTHY COMNtUNITtES (DHC) LIMITED (A conwany Mndted by ywantee) Idendfykng and It journa18 and the ratlonAle beblnd signlfi¢ont or tran8acdon4 In pJOUrnal ¢ntrle• po8t¢d with account ¢omblnallon8. ting9 by unu8ual uo¢D or with uftu8U81 de8criptlon8: OvAng to the knhererrt llmkndoD8 of an audic there Is ID unAvoidable risk that w¢ may not have det¢¢ted gom¢ matsri with authth8 Standa. For ¢XAmpl< the fllrtI remo1 noTr¢oryliar wlth law8 and ttguladonB {irre8ulorideB) 18 from the cv¢nt8 and transL{0D8 r¢fle¢t¢d io th¢ stalemon th¢ 1¢88 1iknly Inlby¢ndy ]Imited woRdure8 requlred by audltiD8 8tandard8 wth]Id Idendty tt. In addition, a8 with any audlL there remain8 a lll8ber ri6k of non41etection of irre8u11Ie8 a8 the8¢ may Involv¢ ¢oIIu8iLYA. forgery, intentional omi881on& mi8r¢pr¢8¢nthdon8, or tho override of iDt¢rno] CODtrol& We are not re4pon81blo Al part of An audlt In a¢¢oxdan¢¢ wlth ISA8 OJK). we exerdK pmfrss1(m iudgemont aDd mthtth pTofeBsi 8cyli¢i8m thsOt the audit. We 4180: Identlfy aftd a&8es8 the A8k8 of mat¢rfal mlo8t41¢ment of Ib¢ f¢111 8tstomontK. irtth¢r due to fraud or ¢JTor. deslgn aThJ wforni audit Predre8 Mponilv¢ to those rlsk4 and obtsin audii evideoce that i$ 8ufflde41t and #pproprlats to provide a ba8i3 for our oplnlon. The ri8k of not det• a mat1 llth88tate4 resulting from fraud 18 than fot one resulth8 from ¢rrot, as fraud trY lfivolve collu85 fow, int¢ntlonal oml98knn4 nKQt411on8. or the ov¢nide of internal control. aPlfOPri8te kn the ¢It¢um, but not for tho pw of ¢xpr¢98iDg kn colDlon of th¢ ¢ffe¢dv¢Ts of the . ¢oAoludt on the oppropriatene68 of the directors, use of tht 8OiDg v)n¢ern bfi8i8 of acc(wJkn8 and. ba8ed on the 11t eYl&nc¢ obtsined. whether am&terAd uncertsinty exl8t• related to eveDt8 or Co]11{0$ that may ca8t Jlgnificant dwbt on th¢ ch&ritAble COII)Pany'8 ablllty lo ntinUe a8 a golfig conc¢rn. If cordu¢k thal a mat¢rtd llertaInty exi8ts, VK ate required to draw nttention in onr auditof8 Yert to ikn related di10811t¢S In th¢ financial 81ateJncnts or. ir to the date of our auditc<$ rOrL Howtvér, fulure ¢v¢nts or eondItio may cause the chaTitabl¢ lrnpanY to to . evaluat¢ th¢ ov¢rall pr¢8onlution• and ¢ontettt of th finan¢tsl 8tatennty kn¢iuding the theT#8, •JxI We CoMmte wlth tho$¢ ¢hoed with governw regarding, among other matt¢r8. the planned Bcope arml linllDg of th¢ audit and A8nfficgnt audit finding& including atty oi8nific8ot deficie1¢$ iti Internal control th id¢ntsfy during our •udiL Pw14
(A compADy Ilmlted by guarantee) U* of our report Th18 r¢prt ts mth Solely to th¢ ¢borltsble as a body. IL Accordanc¢ wlth 3 of Pirt 16 of the Comp4DiCB Act 2Lkn. Our audii work been wid¢rtakon Jo that misbt 8¢th to th¢ charfinblc ron]polly'8 mnbor6 those mAÉt¢r& w¢ Ar¢ requlre41 to lo thern in an 4iidilor'8 report And fDr tto Oth putposc. To tho fullest extcnt Ptytmiited by law, w¢ do Thol accept or 488ume responBlbllSiy w yOn0 othcr than tho cbalitable ooTr)pany ttnd th S•Dlor Ststutory Audltor For And on behalt ot M¢d M¢CullouKh Moore BT48 7HD 26 Septanber 2024 8e15