Fermanagh Women's Aid Company Limited by Guarantee Independent Auditor's Report to the Members of Fermanagh Women's Aid Year ended 31 March 2024 Opinion We have audited the financial statements of Fetmanagh Women's Aid (the 'company') for the year ended 31 March 2024 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 ol significant accountin9 policies. The !i4ancial reporting framework tha; has been applied in their preparation Is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Repoiting Standard applicable in the UK an(i Rapublic of Ireland junited Kingdom Generally Accepted P,ccountiDn Practice). In our opinion the financial statements.. give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its incoming resourLes and application of resources, including its income and expenditure, for the year then ended., have been properly pr-pared in accoraance Witl United Kingdom Generally Accepted Accounting Practice,. have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with IntryLrnational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in Ihe auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in 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 responsibilities in accordance with these requirements. We believe that the aLidit evidence we have obtained is sufficient and appropriate to p".ovide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the folloiNing matters in relation to which the ISAS (UK) require us to report to you where: the trustees. use of the goirig concern basis of accounting in the preparation of the financial statements IR not aopropriate,. or the truo•oes have not disilosed in the financial statements any identified material unceirtainties that may cast significant doubt 2boiJt the company's ability to continue to adopt the going wncern basi< of accounting for a per.iod of at least twelve months from the date when the financial statements are authorised ft)r issue. 11
Fermanagh Women's Aid Company Limitsd by Guarantse Independent Auditorfs Report to the Members of Fermanagh Women's Aid (conÉinuedJ Year ended 31 hiarch 2024 Otler infomiation The other information comprises the information included in the annual report, other than the financial ststements and our auditor's report thereon. The trustees are responsible far the other information. Our opinion on the fiyancial statements does iiot cover tne other information and, exrept tg the extent otherwise explicitly statea in our report, we do not express any form of assurance conclusion thereon. In connection with our audit ofthe iinancial statements, our responsibility is to read the other informatio and, in doing so, consider whether the other information is materially inconsistent witk, the financial statements or oji r knowledge obtained in the audit or otherwise appears to be mdterially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material tv.isstatempnt in the financial statements or a material misstatement of the other information. li. based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustees, report for the financial year for which the financial statements are prepared is consistent wrth the finannial statements. aiid the trustees, report has been prepared in accordance with applicable legal requirements. Ilftatter8 on which we are required to report by exception In the light of the knowledge and understanding of the company and its environmerit obtained in the course of the audit, we have not identffied material misotatements in the trustees, report. Vde have nothing to report in respect of the following matters in relation to which. the Companies Act 2006 requires us to report to YOU ii, in our opinion.. adequate accounting records have not bean kept, or retums adequate for our audit ,3ve not been received from branches not visited by us", or the financial statements are not in agreement"rfith the accounting records and retums. or certain disclosures of trustees remuneration specified bst law are not made., or we have not rec'eived all the infonnation and explanations we require for QLLI audit. or the trustee- were not entitled to prepare the financial statements in accordance will) the small companies regime and take advantage of tfric small companies, exemptions in preparing the directors, report and ':rom the requirement to prepare a strategic report. 12
Fermanagh Women's Aid Company Limited by Guarantee Independent Auditor's Report to the Members of Fennanagh Women's Aid (contlnuedj Year ended 31 March 2024 Responsibilities 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 ofthe financial statements and for being catisfied that they give a trije and fair view, and for such internal control as the twstees determine is necessary to ei iable the preparation of financial statements that are Tree from niaterial misstatement, whetb,er due to fraud or error. In preparing the financial -tatements, the trustees are responsible for assessing the company's ability to continue as a going COnrn, disclosing, as applicable, matters related to going nCern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or nave no realistic alternative biit to do so. Auditor's responslbilities for the audit of the financial ststements Our objectives are to obtain reasonable assurap.ce about whether the finanknial statements as a whole are free from material misstatement, whether diJe to frcjud or error, and to issue an auditor's report that includes our opinion. Reasonable assLirance ia a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misststement when it exists. Misstatements can arise from fraud or CJrror and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAS (UK), we exercise professional jLJdgment and maintain professional scepticism throughout the audit. We ai)0: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform aud',t procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting frorri fraud is higher than for one rcsulting from error, as fraud may involve collusion, forgery, intentiorial omissions, misrepresentations, or the override of intemal control. Obtain an undowistanding of internal control relevant to the audit in orderto dgsign audit procedures that are appropriate in the circumstance< but not for the purpose of expressino an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accoun.ting policiES used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude ¢1 the appropriateness of the trustp.es' use of the going cor,-ern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists relat4d to events or conditions +hat may cast significant doubt on the company's ability tc continue as a going concern. If we conclude that a material uncertainty exists we are required to draw attention in our audituf s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to moaify our opinion.. Our conclusions are based on the audit eviaence obtained Jp to the date tif our auditor's report. However, futLkie events or conditions I nay cause the company to cease to continue as a aoir,g concern. Evaluate the overall presentation, structure and cor.,ent of the financial statements, including the disclosures, and wb.etherthe financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 13
Fermanagh Women's Aid Company Limited by Guarantee Independent Auditor's Report tc the Members of Fermanagh Women's Aid (continued) Yearended 31 March 2024 We communicate with those charged with govemance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in intemal control that we identify during our audrt. Use of our report This report is madg solely to trie company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has i)een undertaken so that we might state to the company's members thooe matters we are required to state to them in an auditor's report and for no other purpose. To tkie fullest extent permitted by law, we do not accept or assume SpOnsIbl11ty to anyone other than the company and the company's members as a body, for our audit work, for thi< report, or for tfrie opinions we have formed. Catherine Crudden (Senior Statutory Auditor) For and on behalf of Crudden Dolan Limited Chartered Accountants & statutory auditor 23-25 Darling Street Enniskillen Co Fermanagh BT74 7DP 2nd October 2024 CRUDDEN DOLA1 Ltd, C li Iirterc d Aci'o,'iii 1111113. 14