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.
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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.
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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 COn￿rn, 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.
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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 DOLA￿1 Ltd,
C li Iirterc d Aci'o,'iii 1111113.
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