Community Rescue Service Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Community Rescue Service Limited Year ended 30 June 2023 Oplnlon We have audited the financial statements of Community Rescue Services for the year ended 30 June 2023 which comprise the slatemenl of financial activities (including income and expenditure account), Statement of financial position, slalement of cash flows and the related noies, including a summary of significani accounting policies. The financial reporting framework that has been applied in Iheir preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic ol Ireland (United Kingdom Generally Accepied Accounting Practice}. This report is made solely to the charity's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audil work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullesl exleni permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's members as a body, for our audit work, for Ihis report, or for the opinions we have formed. In our opinion the financial statements,. give a true and fair view of the state of the charily's affalrs as at 30 June 2023 and of ils incoming resources and application of resources, including its income and expenditure, lor the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinlon We conducted our audil in accordance with International Standards on Auditing IUKI IISAS IUKI) and applicable law. Our responsibililies under Ihose standards are further described in the auditor's responsibilities for the audit of the linancial statements seclion of our report. We are independent of the charity in accordance with the ethical requirements that are relevanl 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 Ihat the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relallng to golng concern In auditing the financial staiements, we have concluded that the trustees. use of the going concern basis of accounting in the preparalion of the financial statements is appropriate. Based on the work we have performed, we have not identilied any material uncertainties relating to evenis or conditions that, individually or collectively, may cast significant doubl on the company's ability to conlinue as a going concern for a period of at least 12 months from when the linancial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Community Rescue Service Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Community Rescue Service Limited (continued) Year ended 30 June 2023 Other Information The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other informalion. Our opinion on the financial statements does not cover Ihe other information and, except to the extent othenvise explicitly slated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statemenls, our responsibility IS to read the Oiher information and, in doing so, consider whether the olher information is malerially inconsistent with the tinancial Slatements or our knowledge oblained in Ihe audit or otherwise appears to be malerially misstated. 11 we identify such material inconsistencies or apparent material misstatements, we are required to determine whether Ihere is a material misslalement in Ihe financial statements or a material misslalemenl of the other information. If, based on the work we have pertormed, we conclude that there is a material misstatement ol this other information, we are required to report that fact. We have nothing to report in this regard. Mailers on whlch we are requlrod to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have noi identified material misslaiements in the trustees, report. We have nothing lo report in respect ol the following matters in relation lo which the Charities Acl (Northern Ireland) 2008 requires us to report to you if, in our opinion.. the information given in the irustees, report is inconsistent in any material respect with the financial statements; or adequate accounting records have not been kept; or the financial statements are not in agreement with the accounting records and returns., or we have not received all the information and explanations we require for our audit. Responslbilitles of truslees As explained more fully in the tru51ees' respon5ibililies statement, Ihe trustees are responsible lor the preparation of the financial slalements and for being salisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of linancial staiements that are free from material misstatement, whether due to fraud or error. In preparing the financial stalemenls, the truslees are responsible for assessing the charily's ability to continue as a going concern, disclosing, as applicable, matters related 10 going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operalions, or have no realistic alternative but to do so. Community Rescue Service Limited Company Limited by Guarantee Independent Auditor's Report lo the Members of Community Rescue Servlce Limiled (continued) Year ended 30 June 2023 Auditor's responslbililles lor Ihe audit of tho flnanclal Sialements Our objectives are to obtain reasonable assurance about whether Ihe financial Siatemenls as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report thai includes our opinion. Reasonable assurance is a high level ol assurance, but is nol a guaranlee thal an audil conducted in accordance with ISAS IUKI will always detect a material misstalemenl when it exists. Misstatements can arise from Iraud or error 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 stalemenls. Irregularilles, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, lo detect material misstatements in respect of irregularities. including fraud. The extent lo which our procedures are capable ol detecling irregularities, including fraud is detailed below. However, Ihe primary responsibility for the prevention and detection of fraud rests with boih management and those charged with governance of the chariiable company. We assessed the suscepiibility of the chariiable company's flnancial statements to material misstatement, including how fraud might occur, including evaluating management's incentives and opportunilies to manage earnings or influence the reported results. In common with all audits under ISAS {UK). we are required to perform specific procedures to respond 10 the risk of management override. As part of an audit in accordance with ISAS (UK), we exercise professional judgement and malnlain professional scepiicism throughout the audil. We also.. Identify and assess the risks of material misstatement of the financial Slatemenls. whether due to fraud or error, design and perform audit procedures responsive to those risks, and oblain audil evidence Ihal is sufficient and appropriate to provide a basis for our opinion. The risk ol not detecting a material missiaiemenl resulting from fraud is higher Ihan for one resulting Irom error, as Iraud may involve collusion, forgery. intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on Ihe etlectiveness ot the internal control. Enquire ol managemenl, those charged with governance and the Charity's solicitor around actual and polenlial liligalion and claims. Perform analytical procedures lo identify any unusual or unexpected relalionships that may indicate risks of Tnaterial misstaiemenl due to fraud. Review mlnutes of meetings ol those charged with governance. Evaluate the appropriateness of accounting policies used and Ihe reasonableness ol accounting estimates and related disclosures made by ihe trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or condilions ihat may casi significant doubt on the charily's ability to continue as a going concern. 11 we conclude thal a material uncertainty exists, we are required lo draw altenlion in our auditor's report lo the related disclosures in the financial statements or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audil evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall preseniation, struclure and content of the flnanclal siatemenis, Includlng the disclosures. and whether Ihe financial statemenls represenl the underlying transactions and events in a manner thai achieves lair presentation. Community Rescue Service Limited Company Llmited by Guarantee Independent Auditor's Report to the Members of Community Rescue Service Limited (continued) Year ended 30 June 2023 We communicate with those charged wilh governance regarding, among other matters, the planned scope and liming ol the audit and significant audit findings, including any significanl deficiencies in internal conlrol that we identify during our audit. Mr G G Heaney ( nior Slalutory Audltor) For and on behalt ol Clarernount FM Limited Chartered accounlanls & slatutory audltor¥ 43 Clarendon Street Derry Northern Ireland BT48 7ER 241h June 2024