Bek51'. 1. 3MNrSlieeL HowardHovso. 30 Row. tsvskncss Pwk. Ibfi9g. CO012yS7 CoAfiid BT14GA CoTyion [716 Tel.. 02A171504QQ Cooow 8135¥ Td.. D28261D10 Td.. 02890243131 ToF.0169135 AN AAB GROUP COMPANY FPMfi.iili.COM I INFoPM1I Ill',.CLII Northem Ireland Communlty Development Health Network Ltd Company Number: N1034114 Independent Auditors. Report to the Members of Northern Ireland Community Development Health Network Ltd (a company limited by guarantee, not having a share capital) Opinion We have audited the financial statements of Northern Ireland Community Development Health Network Ltd (the "company") for the year ended 31 March 2023 which comprises the Statement of Financial Activities (Including the Income and Expenditure Account), the Balance Sheet, the Statement of Changes in Funds, the Ststement of Cash Flows and notes to the financial statements. The financial report(ng framework that has been applied tn their preparation is applicable law and United Kingdom Accounting Standards including FRS102 'The F(nancial Reporting Standard applicable in the UK and Republic of Ireland" (United K(ngdom Generally Accepted Accounting Policies). In our opinion the financial statements: have been properly prepared, in all material regards, in accordance with United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities,. and have been prepared. in all material respects, in accordance with the requirements of the Companies Act 2006, therefore give the presumed true and faLf VLew described in Section 49513A) of the Companies Act 2006 of the state of the company's affairs as at 31 March 2023 and of its deficit for the year then ended; Basis for Opinion We conducted our audit in accordance with International Standard5 on Auditing (UK) (ISAS {UK)l and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilit¢es for the audit of the financial statements section of our report. We are independent of the company tn accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical reSponSLI1t1es in accordance with these requirements. We believe that the audit evidence we have obtained is sufflcient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statement5, we have concluded that the directors, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or condttions that, indLVLdually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for use. Our responsibilities and the responsibilitS of the directors with respect to going concern are described in the relevant sections of the report. 10 AWARD WINNING ADVICE... CHARTERED ACCOVNThN15 i()0 20)9 2UI? FPMACCOLVITANTSUMITENAMPsROUpc0MPI1Iy REY trlry. NK)2Z968 1 VITREGAI&14I9l9 1 3Z83521FH WIN ÉA WNN Teie4C¥mthlFfApwTrkntyFCA PWoYKAPJP,l&•dF4ry4lIFCI.LfyanlFc L1n ILEUni.EdllrWMI
Bek51'. 1-3AllhurStreel. 8elf85t, COknb, DuTrlin.' Jllganr). jE$s Pat NoMhl&ndRow, Cr.TrliJpèrL The QLOy4 CoDUbl,32NyS7 CoTy1. NLYiovmDbb BT358D5 ..028)0261 r.. 02B9024 31 .'01 Td.'02887150400 AN AAB GROUP COMPANY FPMD,i:'.COM I INFO@FPM,Iilill.COM Northern Ireland Community Development Health Network Ltd Independent Auditors. Report Conttnued Other information The other information comprises the information included in the annual report, other that the financial statements and our auditor's report therenn. The director5 are responsible for the other information contained within the annual report. Our opinion on the financiaL statements does not cover the other information and, except to the extent otherwLSe explLCLtly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audtt of the financial statements, our responsibtlity is to read the other information and, in dotng so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otheise appears to be materially mL55tated, If we identify such material inconsistencie5 or apparent material misstatement5, we are required to determine whether there is a material misstatement iri the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material rnisstatement of thi5 Other information, we are required to report that fact. We have nothing to report in this regard. Opinlon on other matterj prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our aud(t'. the information given in the Tru5tees' Report for the financial year for which the financial statements are prepared is consistent WLth the financial statements. the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by ex£eptlon In light of the knowledge and understanding of the company and (t5 environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Report. 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 opin(on.' adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not VlSLted 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 have not been made,. or we have not received all the information and explanations we require for our audit. 11 AWARD WINNING ADVICE... CNAIITERED l_ ActOUl4lhN15 su¥ 100 2019 2019 PMACCOiINfANTSIIPAITED,AW AA06ROUPCOIIPNNY Reg Nw'N1022968 1 WTRffj'¢W1449949 1 E32838ZIFH WINN'E¢i BEsr& A• INNER WWNER rhofHthF¢4M1i¢nyMcLwn¢TA
DingaMtyL' Htw&idHw5è, 901Nartd Raw. thJngarth Mèlusk: Ne¥•ty'. Be¥osi. u4ne55 Park, ¥SkRO, Nii*awTrabbey. co0, K32 CvLknwffl, 8T718IP ..02B8715 0100 Tet02824313I .. 016Y13WJ Td..428 908] OEOI t01v1ed[AddiU& AN AAB GROUP CDMPANY FPMI;AL,'.COM I IMFQ@FPM,';',,,'.COM Northern Ireland Community Development Health Network Ltd Independent Auditors, Report Continued Responslbllitles of directors As explained more fully in the Trustees, Report, the trustee5 {who are alsQ the directors of the charitable company for the purp05e5 of compa ny law) are responsible for the preparation of the financial statements and for being satlsfied that they give a true and fair view and for such inteinal control as the trustees determine (s necessary to enable the preparation of financial statements that are free from material misststement, whether due to fraud or error. In preparing the financial statement5, the trustees are responsible for asseSSLng the company's ability to continue a5 a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the directors either intend to ILqULdate the company or to cease operation5, or have no realistic alternative but to do 50. Auditor5. respon5LbLlltles for the audit of the ftnancial statements Our objectives are to maintain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors, r8POrt that includes our opinion. Reasonable assurance is a high level of assurance, but Lt is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material rnisstatement when it exists. Misstatements can arise from fraud or error and are con5Ldered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decL5ions of users taken on the basis of these financial statements. The extent to which our procedure5 are capable of detecting irregulaties, includ(ng fraud, is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the company through enquiry of managemen¢ (ndu5try research and the applicatton of cumulative aud(t knowledge. We identified the following principal laws and regulations relevant to the company - Companie5 Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). We developed an understanding of the key fraud risks to the entity (including how fraud might occur), the controls in place to help mitigate those risks, and the accounts, balances and disc105ures Within the financial staternents which may be susceptible to managernent bias. Our understanding was obtained through review of the financial statements for significant accounting estimates, analysis of journal entries, walkthrough of the key controls cycles in place and enquiry of management. Qur procedu5 to respond to those risks identified included, but were not limited to- Enquiry of managernent those charged with govemance and the entity's solicitors lor in-house legal team) around actual and potential litigation and claims. Enquiry of entity staff in tax and compliance functions to identify any instances of nan-compliance with laws and regulations 12 AWARD WINNING ADVICE... i()i) CHARTERED . ACCOVN¥ANYS FPM4CCOLwfANTSLIP1TEl•luj¢oL1pc0MPlHy Re9trly. N102Z958 1 W[1£¥".l87449949I IE3283821FH VIINMER ltr¥JY SpJyThJ5KE•tlwFCAFOJAP.F•igaiNCCwFcA, ryfAsnEYFLIPF.h11thFa1lOlKILtyryGT4lttl, M1thEkArtFC11ty1lQMFCAefA
Jblkn.. islnessPai Ba1jga jDnn0 kA¥DidHou5Q. JUNollN&nd ROW, Dungamm. COTyw. B16AP ..0288775 04rrti NM¥ry'. DtomtsMII. ThetsJty5. Nw¥ry. CoDoAry BT356QS Td..028 30261JI0 1.3An1eet. Bdtast, Central hw1kA Coknlrfm.LIT3fj 4F5 l•k02È9(W0801 T*t o?B9O243l ..07500 AN AAB GROUP COMPANY .COM I INFO@FPMli li I;.COM Northern Ireland Community Development Health Network Ltd Independent Audltors. Report,Contlnued Reviewing minute5 of meeting5 of those charged with governance. Reviewing financial statement disclosures and testing to 5UPPOrting documentation to assess compliance with appltcable laws and regulations. Auditing the risk of management override of controls. including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business. A further description of our responsibilities for the audit of financial statements L5 located on the Financial Reporting Council's website at.. httP".//www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors, reporL The purpose of our audit work and to whom we owe our responsibllltles The report made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them (n an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audi ork, for this report, or for the opinion we have formed. Fearyal P Mccormack (Senior Statutory Auditor) for and on behalf of FPM Accountants Urnlted Chartered Accountants Statutory Auditors Dromalane Mill The Quays Newry BT35 8QS Date: 20 September 2023 13 AWARD WINNING ADVICE... i()() CHARTERCD 14CCOUNTANT& sri5 2019 FAIICCQiINTNNTSiMlg&.IJ4AIgGRDUPCOAIFAYY RBgWv'.WW968 1 VATRWJ. 1871994y l WIIINEft. BESYSMA ryDbmFCAPP.mithN4Fiii4FCA.LowGiFCc