Fennanagh Women's Aid Company Limited by Guarantee Independent Auditorfs Report to the Members of Fernlanagh Women's Aid Year ended 31 March 2023 Oplnlon We have audtted the financial statements of Fern￿nagh Women's (the 'company') for the year ended 31 March 2023 which comprise the statement of financial activities {including income and expenditure account), statement of financial position. statement of cash flows and the related notes, including a summary of s￿nifICant accounting policies. financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Irdand (United Kingdom Generaly A¢cepted Accounting Practice). In our opinion the financial statements: give a true and far view of stale of the company's affairs as at 31 March 2023 and of its incoming res<)urces and applution of resources. induding its irwme and expenditure. for the year then ended: have been properfy prepared in accordance with United Kingdom Generalty Accepted Accounting Practic£; have been prepared in accordance with the requrements of the Companies Acl 20(￿. Bas1$ for oplnion We conducted our audit in accordance ￿1th International Standards on Auditing (UK) {ISAs (UK)) and applicable law. OUT responsibilibes under Ihose standards are further described in the audttorfs responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance wth the ethical requirements that are relevant to our aL￿1t of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fijlfilled our other ethical responsibiltiies in accordance wtth these requirements. We believe that the audit evidence we have obtained iq sufficient and approwiate to (￿0vide a basis for our opinion. Concluslons relatlng to golng concern We have nothing to report in respect of following matters in relation to whth the ISAS (UK) require us to report to you were.. the trustees. use of the going concem basis of acKounting in the preparation of the financial statements 15 not apwopriate; or the trustees have not disclosed in the financial statements any ￿entffled material uncertainties that rnay cast significant doubt about the company's abilTty to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. 12 Fennanagh Women's Aid Company Limited by Guarantee Independent Auditorfs Report to the Members of Fermanagh Women's Aid {Gontinu•dJ Year ended 31 March 2023 Oth•r information The other informalion cofflwises the information induded in the annual report. other than the fmancial statements and our auditor's report thereon. The trustees are responsible for the other infomation. Our opinion on the financial statements does not rA)ver the other information and. except to the extent otherwise explicitly stated in our reporL we do not express any fonn of assurance COr￿lusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing so. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or other¥wse appears to be materially misstaled. If we identify such material inconsistencies or apparent Mater￿ misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If. based on the work we have perf0M￿l, we condude that there is a material misstatement of Ihis othèr information, we are required to report that facL We have nothing to report in this regard. Opinions on other matters prescrib￿ by the Companles 2006 In our opinion. based on the wY)rk undertaken in the course of the audit: the information given in the truslees, rewt for the financial year for which the financial statements are prepared is consistent with the finarKial statements: and the trustees. report has been wepared in acc(Kdance wilh applicable legal requirements. Matters on whlch we are requlred to report by u¢eptlon In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit. we have not idenlified material misstatements in the trustees, report. We have rH)thing to report in respect of the followirKJ matters in relation to whdi the CcKnpanies Act 2006 requires us to report to you rf. in our opinion: adequate accounting records have nol ken kept, or relums adequate for our audit have r￿1 been received from branches not Vistted by us: or the financial stslements are not in agreement wilh the accounting records and returns" certain disclosures of truste8s' remuneration specIf￿d by law ￿ not made. or we have not received all the infomiation arKI explanations w8 require for our audit: or ttE trustees were rK)l entitled to prepare the financial statements in &cordance with the small companies, regime and take advantage of the small companies, exemptions in preparing the directors, report and from the requirement to prepare a strategic report. 13 Fermanagh Women's Aid Company Limited by Guarantee Independent Auditorfs Report to the Members of Femianagh Women's Aid {Gontinu•dJ Year ended 31 March 2023 R08pon8lbllitiw of trustees As explained more fully in the trustees, responsibilities statement. the trustees {who are also the directors for the purposes of company law) are responsible for the preparation of Ihe financAal statements and for being satisfied that they gNe a true and fair view, and for such interr￿1 control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstaternent. whether due to fraud (Y error. In weparing the financial statements. the truslees are responsible for assessing the company's ability to continue as a going concem, disclosing, as applicable. matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidale the company or to cease operations. or Tr￿ve no realistic alternative but to do so. Auditorfs resp¢)n8lblllt1•8 for th• audlt of th• financial statements Our objectives are to obtain reasonable assurance aly)ut wthelher the financial statements as a whole are free from material misstatement, vthether due to fraud or error, and to issue an audilorfs report that includes our opinion. Reasonable assurance is a high level of assurance, lJJt is not a guarantee that an audit conducted in accordance with ISAS (UK) will aws detect a material misstatement when it exists. Misststements can arise from fraud (Y error and are considered material rf, irldividually or in the aggregate, they could reasonabty be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordarKe wth ISAS (UK), Y￿ exercÉse professional judgment and maintain professional scepticism throughout the audiL We also: Identify and assess the risks of material misstatèment of the financial statements. vthether due to fraud or em)r, design and perform audit procedures resportsrve to those risks. and obtain audlt evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error. as fraud may involve coElusion. forgery. intentional omissions. misrepresentations. or the override of Intemal control. Obtain an understarKling of internal ￿ntrol relevanl to the audit in order to design audlt procedures that are appropriate in the circumstances, txrt not for the purpose of expressing an opinion on the effectiveness of the intemal control. Evaluale the appropriatenes5 of accounting policies used and the reasonableness of accujnting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit eVIden￿ oblained. whether a material uncertainty exists related to events or conditions that may cast significant doubt on the CoMpan￿S abilty to continue as a golng Goncem. If we conclude that a material uncertainty exists, we are required to draw attention in our audrtor's report to the related disdosures in the financial statements or, rf such disdosures are inadequate. to modlfy our oiinion. Our conduslons are based on the audit evidence obtained up to the date of (Ksr auditorfs report. However. future events or conditions may cause the company to Cease to continue as a going corwn. Evaluate the overall presentation. structure arKI content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 14 Fennanagh Women's Aid Company Limltsd by Guarantee Independent Auditorfs Report to the Members of Fermanagh Women's Aid {continu6d) Year ended 31 March 2023 We communicate with those charged with governance regarding. among other matters, the planned scope and timing of Ihe audit and significant audit findings, indudir