Community Rescue Service Limited Company Lirnited by Guarantee Independent Auditorfs Report to the Members of Community Rescue Service Limited Year ended 30 June 2022 Opinion We have audited the finarKxal statements of Comfflunity Rescue SeTrices for the year ended 30 June 2022 which comprise the slalemenl of financ￿1 aclivilies {indvding income and expenditure account>, statement of finartial posffion. stalemeni of cash flows and the relaled noles, including a summary of signikanl accwnliro WI￿leS. The financial rewYlin9 framewiwk that has ￿en applied in Iheir preparalion is applicable law and United KirKJdom Accounling Standards, including FRS 102 The Financial Rewrting sta￿lard aPF4icable in Ihe UK and Republic d Ireland (United Kiro(k¥n Generally Accepted Accovnling Praclicel. This report is made soldy lo the charitls members. as a LKxly, in accordance with chapter 3 of part 16 ol the CoMpan￿S Acl 2Crf)6. Our audfi work has been undertaken so that we M￿jh1 state lo the charty's members those matters we are required lo stale to them in an aLKlilorfs report and for no other purpose. To Ihe fullest extent permitted by law. we do rK)t accept or assume responsibility lo anyone other than the charity and Ihe charity's members as a b(Mty, for our audit work. fci this ￿pty1. or fcf the opinion5 we have fO￿led. In our opIn￿)n the fina￿la1 slatements= give a true and fair view of the state of the chariws affairs as at 30 June 2022 and of ils incoming resources and apph"ealion of reS(mJr￿s. its I￿)me and expeThJittKe, for the year Ihen ended- have been properfy ￿eWed in aCC￿dance with United Kil￿ Generalty Accepted Accounling pract￿e.. have been wepared in aCcrydar￿ wlh Ihe requirements of Ihe COMP￿leS Act 20￿. Basis for opinion We conducted our audit in accordance with Intemat￿naI Standards on Auditing IUKI IISAS (UK)) and 8pplicable law. Our respongbililtes under Ih)se slarKJafds are furlher described in the audilorfs feswnsibilities for the audit of the financkql slalements sec1￿￿ of our rekwyt. We a￿ independent of the charily in accordance wilh elhical reqU1￿Men1$ Ihat a￿ ￿e¥an{ lo ￿r audit of the financial slalements in Ihe VK. inclLKling Ihe FRC'S Eth￿1 StarHlard. and have luifilled our other ethical reswnsibilities in accordance wlh these requirements. We believe Ihal the audil evidence we have obtsined is sUffiC￿nI apwopriale to provKle a basis for (yJr (¥¥nion. Conclusions rèlating to going conc•m We have nothing to rep)rt in rest*d of the frAlo%*ing matlefs in ￿￿10n lo ￿1¢h the ISAS {UK) require us to reKWt to you wlve". Ihe trustees. use of Ihe going concern basis of accounlirKJ in the preparation of the fina￿la1 slalements is not apwopriate,. or Ihe Iruslees have nol dtsdosed in the financial 5ts1emenls any ideniffjed maierk41 uncertainties Ihat may cast s￿n￿leanI doubl aboul the charl￿S ability lo continue lo adopl the going concem basis of accounting f(￿ a period of al leasl iwelve months Irom the dale when the financial slalements are author￿ed for issue. Community Rescue Service Limited Company Limited by Guarantee Independent Auditor's Report to the M•m￿rS of Community Rescue Service Limited (continued) Year ended 30 Jun• 2022 Olher Infonnatlon The olher InfomiatKsn comprtses the in1(￿allOn indvded in Ihe annual reW, olher than the financial 51alemenls our auditor's report I￿e0n. The direGt¢)r5 are resEKJnsible for the other informats'on. Our opinion on Ihe financial statemen15 doe5 not cover the other infomialion and. except lo exlent otherwise explicilty 51aled in our repm, we do noi express any form of assurance co￿luS￿ln Ihereon. In connection with our audit ol the financial statements, our re5wnsibdity is lo read the other inforfflation and. in doing so. consider whether Ihe other inf(Thation 1$ maleiially ineonsislenl with Ihe financpal slalements or wr knowledge obtained in the audrt or olheThvise appears lo be materialty misstsled. W we identify such rnaterial inconsistencies e¢ apparent malerial missiaiements. we are required lo delerrnine Nthether there is a materk71 misslalernenl in Ihe firtan¢ial slalemenls or a material misstalemeni of the olhef infom)alion. If, based on Ihe vrt>rk we have performed, we condude that ihere is a m3lero1 misslalement of Ihis other information. we are required lo report that fact. We have nothing lo repLvl in this regard. Matters on which we are requlred to report by exceplion In the IKJhl of Ihe knowledge and urKlèrsianding of the chanty and ils environmenl oblained in Ihe Course ol Ihe audit, w8 have not 1dentrf￿Y material misstatements in the Iruslees. rem. We have nothing lo report in resFecl of folk>wing matter5 in rel*KJn 10 WWI the Charities Acl {Northern Ireland) 2008 requires us lo rep￿ lo you if. in our opin¢￿.. the information gNen in the trusiees. reFKXt ts irthn&stent in any material respect wrth Ihe financial stalemenls. of adequale accowlting records have noi been kept: ihe financial sialernents are not in agreement with the ac(>￿bng reoyds arKI returns.. or we have noi received al Ihe inf0m￿th.0n and exrlanaliors we requye fN our audit. Responsibilities of Irustees As eXplai￿d more fulty in tho trustees. respOn￿bIlItIeS stslement, trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and fty su¢h internal ¢onlrol as the truslees delefmine is necessary lo enabk Ihe preparats.on of financial statements that are free from material misslalemenl. whether Oue lo fraud or errc*. In preparing the finan¢i* slalemenls. the trusiees are responsible for assessing the ¢hafill$ ability lo ¢onlinue as a going concern, disclosin9. as applicable, mallers rdated to going Concern and using the going wi¢ern basis ol acc(MJnlirYJ unless the trustees either intend lo ￿quIdate Ihe charity or to ¢ea$e operatlQn5. or have no realist￿ allernalive bul lo do so. Community Rescue Servlce Llmited Company Limited by Guarantee Independent Auditorfs Report to the Members of Community Rescue Service Limited (continued) Year ended 30 June 2022 Audilor's responsibilities for th8 audil of th8 financial slatements Our objectives are lo obtain reaSona￿e assurance about whether the financial 5talemenls as a whole are free from malerral misslatemenl, whether due to fraud or error. aTrd lo issue an auditor's report that indude5 Qur opini¢y). Reasoriable a55urance is a hoh level of assurance, bul is nol a guarantee that an audit ¢c)nducled in ￿cordanCe wlh ISAS {UK) will always delecl a material misslalement when il exists. Misslalemenls can arise from fraud or err(x and are ￿nSIdered material if. individually or in I aggre9ale, Ihey coultj reason8￿Y be expected lo inlluence Ihe ec¥•nomi¢ decisions ol users taken on the basis of Ihese financial slalements. Irregularilies. including fraud. a￿ instances of rnn-cOmp￿ka￿e wilh laws and regulations. We deslgn procedures in line wilh our reswnsibilities, outlined above. to delecl malerial mi5$1alemenls in respect of irregularil*s, includin9 fraud. The exlenl lo wh￿h our procedures are capable of delecling irregularities. including fraud is detailed below. However. Ihe primary responsibility k)r the prevention and deleclion of fraud rests with l)oth management and those charged with governance of the charitsble company. We assessed the susceptibility of the chariiable ¢ompany'$ financial stslemenls to material misslalemenl, including how fraud mighl occur. Ir￿l￿alr￿ evaluating management's incentives armj opwrtunilies to manage earning$ or inlluérte ihe rewted results. In common with all audits under ISAS {UKI, w? are required to perform Specif￿ pl¢￿e¢￿e5 to respond to the risk of management overrth. As part of an audit in accordance wilh ISAS IUK), we exercise professional I￿gement and maintain professional sceptic￿M Ihroughwl the audrt. We also-. Idenlfy and assess the riqks of malerval misslaterneni of the financial stalemenls. whether due to fraud or error, design and perform atKlit w¢xedures resp)nsive to those risks, and obtain audit evidence Ihat is sufficient and appfoprrale lo provide a basis for our opinh?n. The risk of not detecting a material misslalement resullin9 from fraud i8 htgher than for one re5ulling from error, as fraud may involve collusK)n. forsery. inlenlional omissions. mi5representalion5, or the oveffide of internal control. Obtain an understanding of intemal control relevant lo Ihe audit in order lo design audtt proce(Sufes that are approprN?le in the circumstances. t￿1 not for the pursxjse of expressing an opinion on the effectiveness ol Ihe inlemal control. Enquire of management. those charged with governan￿ and the Charty's solictior around actu81 and potential lil￿allon a￿1 cLgims. Perform analytical pr(Kedures to identify any unusual or unexpe¢led relationshi>s that may indicate risks of material misstalemenl due lo fraud_ Review minutes of meetings of those charged wlh wvernance. Evaluale approprialeness of accounting use(J and the reasonableness of accounting eslimales and relaled disdosures made by the trustees. Conclude on the approprialeness of the Iruslees. use of the going concern basis of awounling and. based on Ihe audit eviderKe oblaii*d. whether a malerr41 uncertainty exists related lo events or conditions Ihal may casl S￿3n￿lCanl doubl on Ihe charity's ability lo continue as a going concern. 11 we condude Ihal a material urKertainty exssts. we are required to draw attenlN)n in our auditor's report lo the related dtscbsures in the financial slalemenls or. rf such disclosures are inadequate. lo modify our opinion. Our condusions are based on the audit evidence obtained up lo the d81e of our audilor's re[￿. However. future events or conditions may cause the charity to ¢ease lo continue as a g¢ing concem. Evaluale the overall presentation. strucbjre and content of the financial slatemenls. irtlud*i9 the disclosures. arKI whether Ihe financ￿1 statements represent urKlerlying Iian5aclions and everts in a manner Ihal achwes fair presentat￿n. Community Rescue Service Limited Company Limitsd by Guarantee Independent Auditorfs Report to the Members of Community Rescue Service Limited (continued) Year ended 30 June 2022 Vle communicate with those charged with governarte regarth"ng, among Olher matters. the planned scope and liming of the and sunificanl audit findings, includin9 any &gnificanl de[￿EnCieS In intèrnal control that we idenh.fy during our audit IJ Mr G G Heaney {Senior sta￿l0ry Auditor) For and on behall ol Clavemount FM Limited Charteied a¢¢ountsnts & $tstutory audllors 43 Clarendon Street Derry Northern Ireland BT48 7ER 29" June 2023