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 tF*tr pr¢par4tion is App￿cAb￿ 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 P￿Pared 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 4￿rdAnCe 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 T￿l¢b thè ISAB (UK) requtre u8 lo rel￿t0
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 Uncert￿e8 that may ¢08t
sigwficgnt doubt ibout th¢ ¢ompony8 abllity to Lu)ntiDue lo adopt th¢ Boing Co￿Arn 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 fin￿ciAl 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 ex*nt 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 ml8tstatsll￿nts, we are requlred to deternkn vrtthr there is a matorlaj mi88tsten￿nI In the fin•nci
8tstements or a mat￿181 mi88tthment of thc other inforn)•tion. Jf. bal￿ on thc work we bavB pthrrn￿ cijnclude
that theTr 18 a matorlai mi18tatell￿t of thi• othK inforn￿tIC￿. 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 a￿lit.
. 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 CoMp￿Y Ilmlted by guarantee)
. th¢ In￿e¢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 eDvIrom￿I obtained io thc ¢oDr8e of th¢ authk
We hve nothlng to roport In rosE*Qt 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 expl*wtlon8 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 ¢I￿rItable ¢oinpany for the puryJ08e8 of company Jaw) or¢ NponBibl¢ for the pr¢para&on of the fin￿1
8th*m¢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¢n￿th. the tru*e8 *r¢ r¢opn8ibk ￿1¢0￿8 th¢ con¥wA￿l abllity to continue w a
t￿o￿￿1ng 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￿ 8t*tements
(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 a￿lIt 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 p￿ed￿nI in line
with our r¢8ponthbWiMe4 outlined abov¢, to att￿t matd1￿ mist8t¢m¢nts in r¢8pect of 1￿8￿1￿￿1k8. Iwluthn8 fraud. The
¢x*nt to whl¢b Ourpr0￿ ar¢ ¢opabk of det￿ting I￿g￿laritie4 incAudln8 fraud h d¢tai]ed belov.
Baled on our unthr8ta* of the aTrl the ¢nvtronmcnt In vthich it owatw ￿ Id¢ndfied that tl* princi￿1
li8b of Aon4omp]iance wlth laws •nd reguhthons re￿1￿ to thole gtsndard to Small clwAtable ¢onyDieg. and we
co1￿1￿ 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 i￿l￿dea th¢ fo]IowAOg:
In8￿ wlth regulatOf8 and IAX &uthorltl¢8;
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DEVELOPING HEALTHY COMNtUNITtES (DHC) LIMITED
(A conwany Mndted by ywantee)
Idendfykng and It￿ journa18 and the ratlonAle beblnd signlfi¢ont or tran8acdon4 In p￿JOUrnal
¢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￿ remo￿1 noTr¢oryliar￿￿ wlth law8 and ttguladonB {irre8ulorideB) 18
from the cv¢nt8 and trans￿L{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 irre8u1￿1Ie8 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 th￿s￿O￿t the audit. We 4180:
Identlfy aftd a&8es8 the A8k8 of mat¢rfal mlo8t41¢ment of Ib¢ f￿￿¢111 8tstomontK. irt*th¢r due to fraud or ¢JTor. deslgn
aThJ wforni audit Pr￿ed￿re8 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 mat￿1￿ llth88tate4￿ resulting from fraud 18 than
fot one resulth8 from ¢rrot, as fraud tr￿Y lfivolve collu85￿ fow, int¢ntlonal oml98knn4 n*KQt411on8. 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¢T￿s 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 ll￿ertaInty exi8ts,
VK ate required to draw nttention in onr auditof8 Ye￿rt to ikn related di￿10811t¢S In th¢ financial 81ateJncnts or. ir
to the date of our auditc<$ r￿OrL Howtvér, fulure ¢v¢nts or eondItio￿ may cause the chaTitabl¢ l￿rnpanY to to
. evaluat¢ th¢ ov¢rall pr¢8onlution• and ¢ontettt of th finan¢tsl 8taten*nty kn¢iuding the the￿￿￿T#8, •JxI
We CoMm￿te wlth tho$¢ ¢ho￿ed with governw regarding, among other matt¢r8. the planned Bcope arml linllDg of
th¢ audit and A8nfficgnt audit finding& including atty oi8nific8ot deficie￿1¢$ iti Internal control th* id¢ntsfy during
our •udiL
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(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
m￿nbor6 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