WOMEN'S AID ARMAGH DOWN LTD INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WOMEN'S AIDARMAGH DOWN LTD Opinion We have audiled Ihe financial stalemenls of Women's Aid Armagh Down Ltd (the 'Charily') for Ihe year ended 31 March 2024 which comprise the stalemenl of finanoal aclivrties. the statement of financial posits'on, the ststement of cash flows and notes to the finanaal stalemenls. including significant accounting policies. The finanoal reporting framework Ihat has been applied in their preparation is applicable law and United Kingdom Accounting Siandards. induding Financial Reporting Standard 102 The Financial Repothng Standard applicaikle in ts UK and Republ￿ ol I￿land (United Kingdom Generally Accepted Accounting Practice). In our opinion. the financial *atements-. give a true and fair vrew of the slate of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of ￿SOurCes, for the year then ended; have been properly wepared in accordance with United Kingdcxn Generalty Accepted Accounting PraGIio,' and have been prepared in accordance with the requirements of the Companies Act 2006. 8asi8 for opinion We conducled our audit in accordance with Intemational Slandards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audrt of the financial st8tements section of our rep￿￿. We a￿ independenl of the Charity in accordance with the ethical requiremenls that are relevant to our audit of ihe financial statements in the UK. including Ihe FRC'S Ethical Standard. and we have fijlfilled our other ethical responsibilrties in accordance with these requirements. We believe that the audit evidence we have obtained is suffiuent and appropriate lo provide a basis for our opinion. Conclusions relating to going concem In auditing the financial slalements. we have conduded that the trustees. use of the going concem basis of acccmjnting in the preparation of the finanaal 5tstements is apFYopriate. Based on the work we have performed. we have not identrfied any material uncertainties relating lo events or condits'ons that, individually or colleclively, may cast sgnthcant doubl on the Charity's ability lo continue as a going concern for a period of at least twelve months from when the financial stalements are aulhorised for issue. Our responsibilities and the responsibilities of the Trustees wilh respect to going concem are described in the relevanl seth.ons of this report. Other infomiation The other informalion compnses the infomiation induded in the Directors, Report. other than the finanaal statements and our auditor's report thereon. The diredoTS are responyble for the other infomiation. Ouf opinion on the financial statements does nol cover the other infcAmation and, except to Ihe extenl otherwise expliutly ￿ated in our report, we do not expres5 any form of assurance condusion Iherem. In ccrfneciion with our audit of the financ?al statements. our responsits.lty is to read the other information and. in doing so. consider whether ihe other infomation is materially inconsistent with the financial statements or our knowledge obtained in the audit OT otherwise appears to be materially misstated. If we identfy such material inconsistencies or apparent material misstatements, we are required to detemine whether Ihere is a material mis5talemenl in the financial statemen15 or a material misslatemenl of the other informats'on. If, based on the work we have perforfned. we condude that there is a material misslatement of this other information. we are required lo report that fact. We have nothing to report in this regard. -24- WOMEN'S AID ARMAGH DOWN LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMEN'S AID ARMAGH DOWN LTD Matters on which we are required to report by exceplic We have nothing to report in respect of the following matters in relation to which the Chants'es knunts and Reports Regulats'ons (Northern Ireland) 2015 requires us to report to you rf. in our opinion= the information given in the finanaal statements is incon￿stent in any malerial respect wilh the trustees. report.. or suffitjent accounting records have not been kept; or the financial statements are not in agreement with the accounting records,. or we have not received all the information and explanalions we require for our audil. Re8ponsibililles ol Trustees As explained MO￿ lully in the statement of trustees. responsibilittes. the Truslees, who are also Ihe diredors of the Charity for the purpose of company law. are responsible for the preparab'on of the finanual statements and for being satisfied Ihal they give a true and fair view. and for such internal control as the Trustees determine is necessary to enable the preparation of finanoal statemenls ihat are free from material misstalement. whether due to fraud OT error. In preparing the finanual statements. the Trustees are ￿sponSible for assessing the Charity's ability to continue as a going concern, disclosing. as applicable, matters related to going concem and using the going concern basis of accounling unless the Trustees either intend lo liquidate the chantsble Iwnpany or lo cease operalions. or have no realistic aliemalive but to do so. Auditorfs responsibilities for the audit of the financial statements We have been appointed as audilor under sectim 65(21 of the Charities Act (Northem Ireland) 2008 and reprjt in accordance with the A¢1 and relevant regulats.ons made or having effect thereunder. Our objectives are to obtain rea$￿Iable assurance about whether the finanaal ststemenls as a whole are free from malerial misstatement. whether due to fraud or error, and lo issue an audilorfs report thal indudes our opinion. Reasonable assurance is a high level of assurance bul is nol a guaranlee that an audit conducled in accordance with ISAS (UK) will always deted a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf. individually or in the aggregate. they Could reasonably be expected to influence the economic dea￿onS of users tsken on the basis of these finanaal statements. The extent to which our prttedures are capable of detecling irregularities, induding fraud. is detsded below. -25- WOMEN'S AID ARMAGH DOWN LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMEN'S AID ARMAGH DOWN LTD Our approach to identifying and assessing the risks of material rnisstatement in respect of irregularities. induding fraud and nonthcompliance wilh laws and regulations. was as foHows: the engagement partner ensured that the engagement team collectNely had the appropriate cornpeten￿, apabilities and skills to identify or recognise non-compliance with applicable laws and regulations.. we idenirfied the laws and regulalions applicable to the company through discussions wrth trustees andlor senior management. and from our commeraal knowledge and experience of the sector: We focused on specrfic laws and regulat￿n$ whith we considered may have a direct material effect on the fina￿la1 5talemenls or the operations of the tharity. induding Companies Act 201A, laxation legislation, data protection, anti-bribery. employment. environmental and health and safety legislation we assessed the extent of compliance v•th the laws and regulabons identtfied above through making enquines of managevnent and inspecting legal corTesFrf)ndence: and idenlified laws and regulations were communicated wtlhin the audit team regularfy and the team remained alert to instances of non-comF4iance throughout the audit. We assessed the susceptibility of Ihe charity's financial statements to material misslatement, including obtaining an understanding of how fraud might 0￿r. by: making enquines of Management as to Whe￿ they considered there was susceptibilty to fraud, the knowledge of actual, suspected and alleged fraud,. and considering the intemal controls in place to mitigate risks of fraud and I￿n-COmpliance with laws and regulations.. To address the risk of fraud through management tmas and override of contrds. we: performed analytical procedures to idenlify any unusual or unexpected rela￿nShipS., tested journal entries to identify unusual Iransadions., assessed whether judgements and assumptions made in detemining the accounting estimates set cmjt in Note 2 were indicab.ve of polents.al bias. and investigated the rats'onale behind ￿gnIficant or unusual transactions. In response to the nsk of irregularities and non 2015. Our audit work has been undertaken so that we mighl state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest exient permrtted by law. we do not a¢￿pt or assume reSp￿Sibility to anyone other than the charity and the tharity's trustees as a body, for audst work, for this report. ￿ for the opinions we have formed. Angela igan (Senior Stal ry Auditor) For and an behalf of Harbinson Mulholland, Statutory Auditor Chartered Accountants Centrepoint 24 OTmeau Avenue Belfast Co. Antrim BT2 8HS Northem Ireland 3 December 2024 Harbinson Mulholland is eligible f￿ appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of Ihe Companies Act 2006. -27-