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 Repo￿ng Standard applicable in the UK and RepubliG of Ireland IUnit8d
Kingdom Generally Accepted ACC￿nting 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 a￿OrdanCe 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.
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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, re￿rt 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 assess￿rt9 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 ￿V￿1 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.
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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
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