MID ANTRIM ANIMAL SANCTUARY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY Oplnio We have audited the financi81 statements of Mid Aritrim Animal Sanctuary (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities. the balan sheet. the statement of cash flows and notes to the finanual stalemenls. induding significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. includino Financial Reporting Standard 102 The Financial Repong Standard applicable in the UK and RepubliG of Ireland IUnit8d Kingdom Generally Accepted ACCnting Practice). We ronducted our audit in accordance wth Inlemational Standards on Auditing {UKI {ISA$ IUK)} and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibililies ftjr the audit of the financial slatoments section of our report. We are independenl of the chatity in aOrdanCe with the ethical requirements that are relevant to our audit of the financial slalements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibiltties in accordance with these requirements. We believe that the audit evidenc£ we have obtained is sijffirip.nt And Appropriate to provide a basis for our opinion. Conclusions relatlng lo going concem In Auditing the financial statements. we have ncIEtrded that the tTUStees' use of the going concem basis of accounting in the prepaiation of the financial staternenls is appropriate. Based on the work we have performed, we have not identified any malerial uncertainties relating to events or condiiions thai, intjividually or collectively, may casi signffjcani doubl on ihe charltys ablllty to contSnue as a going concem for a period of at least twelve months from when the financial slatements are aulhorised for issue. Our responsibilitigs and the responsibilitieg of the tnjslees wtlh rp_£pect to going concAm arB describ8d in th8 relevant sections of this report. Other infonnatlon The olher information comprises the infomiation induded in the annual report olher than the financial stalements and our evdilorf$ report thereon. The truslee$ a responsible for the other infomiation contained within tho annual report. Our opinion on the financtal statements does nol cover the olher infomation and, excepl to the extent olhewise explicilly spied in our report. we do nol express any fomi of assurance conclusion thereon. Our responsibility is to read the other infomiation and, in doing so, consider whelher the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or olherwise appears to be materially misstsled. If we idenlify such matèrial inconsistències or apparent matprial misstatp.rne.ntg we gre required to delem)ine whether this gives rise to a material misstatement in the finarscial statements themselves. If. based on the work we have performed, we conclude that there 13 a material misstatement of this other information, we are required to report that fact. We have nolhing to report in this regard. Opinion5 Qn other tnattErb prescribed by the Companle$ Act 2006 In our opinion, based on the work undertaken in the course of our audit- the infomation given in the trustees. report for the financial year for which the finanaal statements are prepBrod, which indudcs thc directors, rcport prcparcd for the purposes of company law. is consistent with the financial slalements., and the directors, report included within the trustees, report has been Prepared in accordance with applicable legal requirements. 17-
MID ANTRIM ANIMAL SANCTUARY INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY Matters on whlch we are required to report by exception In the light of the knowledge and understanding of the charity and ils environment obtained in the course of the audit. we have not identtfied material misslatements in the directors. report induded within the trustees. report. Vve have nolhin9 to report in resped of Ihe folluwing tnalle15 in relation lo wliiGli the Companies Act 2006 and the Charities Act (Northem Ireland) 2008 requires us to report lo you if, in our opinion= adequate accounling records have not been kepL or retums adequate for our audit have nol been recEived from branches not visit8d by u8.. or the financial statements are not in agreement with the accounting records and retums.. or certain disclosures of trustees, remuneration specified by law are not made,. or we have not received all Ihe infomation and explanations we require for our audtL or the trustees We nol entitled to prepare the financial statements in accordance with the small companies regime and take advantage of Ihe small companies, exemptions in preparing the trustees, rert and from the requirement to prepare a slralegic report. RespoDsibilitie5 of trustees As explained more fitlly in the statement of trustees, responsibilities. the trustees, who are also the directors of the charity for the purpose of company law. are responsible for the preparation of the financial ststements and for being sali8fip.d thgt thp.y givp. g tnig. And f2ir vi9.W. And frtrr .qiJrh inlp.mAI cnnlml as the trustèes cletermine is necessary to enable the preparation of finanaal statements Ihat a free from material misstatement. whether due to fraud or error. In preparing the financial statements. the trustee3 are re8pon8ible for assessrt9 the charity's ability to continue as a going concem, disclosing, as applicable, matters related to going concem and using the going concem basis of accounting unless Ihe trustees eilher intend to liquidaie the chariiable company or to cease operations. or have no realistic altemative bLrt lo do so. Auditovs responsibilities foi the audlt of the financial statetnents Our objectives are to obtain reasonable assurance about whether the financial statemenls as a whole are free from material misstatement. whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Rp.asnn3hlp. Asqiiranrts t8 a high V1 of assijrance but is not a gijaranloo that an aijdit ennductÈd in accordance with ISAS (UK) will always detect a material misstatement when it exisls. Misstatements can arise from fraud or error,and are considered material rf, individually or in the aggregate, they wuld reasonably be expected to influence the economlc deasions of users taken on thé basis of these finan(aal statements. The exiènt to which our procedures are capable ot detecting irregularities, induding fraud, is detailed below. As part of our audit in accordance with ISAS {UKI. we exercise professional judgement and maintain professional scepticism throuohoul the audit. We also-. Identify and assess the risks of material misslalement of Ihe financial statements. wheihèr due to fraud or error, design and perform oudit procedures re- ive to those ri•ks. and obtain audst evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecling a material mlsstalement resultlng from fraud Is hlgher than one resulting from error. as fraud may involve colluslon, forgery, intentional omissions , misrepresenialions, or the override of intemal control. Obtain an understanding of intemal control relevant to Ihe audit in order to design audil procedures thal are apprnpri2tg. in thp circumstances. but not for the purpose of expressing an opinion on the effecliveness of the inlemal control. Evaluate the appropriatene83 of 8ccountin9 policiea u3ed and the reasonebleness of Bccounling estimates and related disdosures made by the trustees. 18-
MID ANTRIM ANIMAL SANCTUARY INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY Use of our report This report is made solely to the company's members, as a body, in accofdance with section 65 of the Charities Act (Northem Ireland) 2008.. Our audit woik has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone olher than the company and the company's members as a body, for our audit work. for this report, or for the opinions we have fomied. Mrs Amanda Harbinson (Senlor Statutory Auditor) for and on behalf of Corrlgan CA Limited 23 December 2024 Chartered Accountsnts Statutory Auditor 24 Greystone Road Anlrim N Ireland BT412QN 19-