Causeway and Mid Ulster Women's Aid Independent Auditor's Report to the Mejnbers of Causeway and Mfid Ulster Women's Aid Opllllo We have audited the finllncial slatemenls of Causeway and Mid Ulster Women's Aid (the 'charity') for th¢ year ended 31 Mar¢h 2024. which comprise th¢ Statement of Financial Activities. Bulunce Sh¢el, Si8temenl of Cash Flow5. and Noley lo the Financial Statements. inoluding a summaiy of signifi¢anl accounting policies. The rinuncial reporling framework that ha5 b¢¢n applied in their preparation is United Kingdom Accounting StBndards, comprising Charities SORP - FRS 102 'Th¢ Financial Repoiting Standard applicable in Ilie UK and Republic of Ireland, and applicable law (Uniled Kingdnm Cjenerally Accepted Accounting Practice). In our opinion the financial statements: give a true and fail vi¢w of the slate of the charity's affairs as ai 31 March 2023, and OF its lolal incoming resources and expenditure of resources, for the yeai. then ended. have been properly prepared in accordance with Uniled Kingdom Gcnerally Accepted AccountlnB Practice: ond have been prepared in iccordance with the r¢quirements of the Comp4ni¢s Act 2006 Basi5 for oplnlon We conduct¢d our audit in accordance wlih Inl¢malionAI Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under Ihose standards are further de5cI-ib¢d in Ihc Auditors. responsibilities for the audit uf the financiul statements section of our repoit. We al'e independent of the charitable company In accordancc with the ethical requircmenls tl)al are relevant lo our audit of the financial statements in the UK. including the fRC's Ethical Standard, and we have fulfilled oui. other eihic&l responsibilities in accordance with Ihe3e requii'emenls. We believe thaL lh¢ audit evidence we have obtained is Su161rnI and llppropriale lo provide basis for ovr opinion. Concluslonj relAtlnE to golng eonecrn In wditing the fin&nclAI statemen15, w¢ have concluded Ihat Ihe Trusice$' use of the soing concem b9513 of accounlin8 in thc pirpar81ion of the flnancial slal¢mehts Is appropriale. Based on the work ive have performed, we have nol idenLified any mal¢rial uncei'laintie5 relating lo events or conditions that, individually or collectively. may cast significant doubt on lh¢ ¢ompany's ability lo ¢onlinue as a goln8 ¢oncu'n for Y4 pei-iod of at least twelve months from when the financial stalcments are auihorised for issue. Oui. respon5ibiliLie5 and the r¢sponsibililies of the Trustees with respect lo going concern ore described in the relevant seclions ofthi5 report. Page 10
Causeway and Mid Ulster Womenls Aid Independent Audltor'8 Report lo the Members of Causeway and Mid Ulster WomeD'S Aid Other InformAilon The other information comprises the information included in the annual report, including the truste. rep)r oih¢i' than the financial sialonents and our audilor's rcwrl thereon. The Irustees are I'¢sponsible for the other irtformation coni&ined withln the annual reporl. Our opinion on ilie financial statements does not cover Ihe other informu(ion and, except lo th¢ ¢xt¢nl oih¢rwis¢ explicitly staled in our I'eport, we do not expr¢5s any form of assurance conclusion thereon. Our responsibillty Is to read Ih¢ other information an& ID dolnB so. con8idcr whether the oiher information is materially inconsislenl with the finan¢ial st8t¢ments or our knowled8¢ obtained in the Course of the audit. or oihcrwise appears lo be materially mi5St&ted. IF we identify such rnalerial incon%istencies oi. &pp&renl rnalerial miss¢alcm¢nls. are requii'¢d lo detcrminc wheth¢r this 8iV¢5 ri5C to a material missialtmenl in the finftncial sthtan¢nls themselves. If, baKd on the work we hBve perfom)¢d, we conclude Ihai there is a malerlal misstAl¢ment of this other inlomlation. we are required Lo Irporl that fact, W¢ hav¢ nothing lo r¢porl in this re8ard. Oplnlon on other matters prescrlbed by the CDmpanleJ Art 2006 In our opinion, b&8ed on th¢ work underlak¢n in the Lourse of the audit: the infornialion given in the StrAtegic Report And Trustees, Report for Ihc financial year for which the rinancisl slalemenls ai'¢ pi'epai'ed is consislenl with th¢ financial slatemcnLs; and the Sirat¢8ic Report and Trustccs, Report huve bccn prepaird in accordance wilh applicable le8AI requirements. Matters whleh we Te requlred to report by exeeption In the light of Ihe knowledge and undcrstandin8 of the company and Its environment obtained in ihc course of the audit, we have not identified material missiatcments in the directors, rcpoi'i included wlthin ihe Iniste¢3' report. W¢ have nothing lo Itport in respect of the followin8 malters ivhere Ihc Companics Act 2006 I'equlres us io I'eport to you if, in oui. opinion., adequate accounting records hAve noi been kept or relums adequate for our audit have not been received from bitftches not visited by us. or Ihe financial stalemcnts are not irt agreement with the 8¢¢0untlng records and returns. oi. certain disclosurcs of trustees, r¢muneratiori specified by law are no¢ made., or we h&ve nol rcceived 811 the inform&lion and explunations w¢ require for Dur ttudit,. or the trusl¢¢s were nol ¢nlitled to lake advantage of th¢ small companies exemption from the requir¢ment to pi'¢pai'e a Strategi¢ Repoit or in pi'eparing the ReporL of ihe Trusiees. Responsibilltles of Irustr¢s As explained more fully in the Statement of Trustees, RespDnsibilitie3 (set Dut Dn page iii. the Iruslees (who are a150 directors of the charitable company for Uie purposes of company Ig4W) ar¢ responsible for thc preparalion of the financial statements 8nd for being satisfied that th¢y give a ti'ue and fair vi¢w. and for such intwnal control as the Irusl¢es detemiine is necessary to enable the prepar&lion of financial statements that are fl'ee from material misstAtement, wheihei. due lo fraud or error. Page 11
Causeway and Mid Ulster Women's Ald Independent Audfitor's Report to the Members of Causeway gdnd Mid Ulster Women's Ald In pi'eparins the financial stalemen(s, Ihe trustees are r¢swnsible for assessing the chw'lty's abilily to corttinue as a going concern, disclosing, as applicable, matiers related to going con¢em #nd using the going concem basis of accounting unless the tivstees either intend to liquidate the charity or ts) ¢ease operaiions, or have no realislic allemative but to do so. Our respDn5ibllltles for the Y4udl¢ of the flnantlAI s1¥4ttments Our objectiVC5 are to obtain rcasonable assurance about whether the fin8DCi81 glalement5 as a whole are free riDm material misstatement, whether du¢ lo fraud or error, and to issue a ReporL of the Indepcndent Auditors thllt includc5 our opinion. Rc850nable as5uran¢e is a high Sevel of assurance but is not a guarant¢¢ that an eudit conducted in accordanc¢ with ISAS {UK) will always detect a material mi5slaLemcnl when IL cxisls. Misstalcmcnls ¢an arise from frgud or error and Are Gonsidered material If. individually or in thc aggregate, they Could reasonably be expected influence the economic decisions of users tsken on th¢ b&sis of these financial stalemcnts. A5 part of an audit in #¢cordan¢¢ ivith ISAS (UK), we exerci8c prof¢sslonal judgemenl and maintain pyofessional 5cepticism throughout the audil. We also: •ldentify and 8ss¢ss the risks of material misslatemcnt of the entity's financial statanents, Ivheiher due lo fraud or errol.. design and perform audil procedurrs responsivc to those risks. and obtain audit evidcncc th81 18 sufficient and apptDpriul¥ to provide a basi.s for our opinion. The risk of not d¢teclin8 a material misstatement resulting from fraud is higher than for onc resultln8 from error, as frnud may involve Lollusion, for8ery. intentional omissions, misreprcsentalions. oi. the override of internal conirol. •Obiain an und¢r8landing of internal control relevant lu the audit In order to drsign audit procedures that are ppropriatc in Ihc circumstance4 bul not for Ihc purpose ol. expr£Ing an opinion on the effectiveness of Ihc entity's intemal control. •Evalualc the appropriateness of accounting policies used and the re)nublefteS& of accounting estimates and related disclosures made by the dircclors. .Cortclude on lh¢ appropriatene&% of the direcLors' use of the going conctrn basis of accounting and. based on the audit evidenc¢ obtained, wheihcr a material uncertAinty exists rel&led ID ev¢nls or conditions that may c&st $ignifi¢ani doubt on the charitable company's ability to conLinue as A going concern. If we conclude that materiAI uncertainty exists. we are requiird to draw attention in our auditor's report lu the related disclosure5 In the financial statements or, if such disclasuirs are inadcquale, lo modify our opinion. Our conclusions al'e based on the audil evidence obiained up to lh¢ date of our auditor's repori. However, fuluT¢ events or conditions may ause the Chl14b1¢ company lo ¢e8se to continue as A going concern. •Evaluale the overall presentalion, stnjclure and conlenl of the financial statements, including the disclosures, gnd whether th¢ financial 51atunents repr¢5en¢ th¢ underlying Lrnns#ctions ond events in a mann¢r IhaL achicv¢s fair presentation (i.c. gives a irue and fair view). We communicale ivith those ¢harged with 8overn8nce r¢8ardin& amonB Other n(¢.5, the planned scope and timing of Ihe audit and significant audil findings. in¢ludlng gny si8nificont defici¢ncies in internal ¢onlrol th we identify during our audit. Page 12
Causew2y and Mid Ulster Women's Aid Independent Auditor's Report to the Members of Causeway and Mid Ulster Women's Aid The extont to whlch Dur ftudlt w#$ eapable of detetilng IrregulArflics, Iniludlng fraud Irregulai'ilies, including fi'aud, al'e instaiiccs 01iion-eomplian¢e wiLh laws and re8ulaiions. We design procedures In lin¢ with Dui. responsibilili¥S. ouilln¢d above. lo delect ma¢cJ'ial misslat¢m¢nts in respect of irregularitie4 includit)g fraud. The extent tr) which our pix)cedures are capablc of dele¢tsn8 iITe8ulorilies. including fizud 15 delailcd beloiv: Our approach to identifying ond us4e8sing the risk5 of malerial misslalem¢nt in respect of irgu18r1tle includin8 fraud ahd non-compllancc ivlih laws and regulations, IVA8 as foll(Trws: •ihe engugemenl partner ensured Ihat the engagement team collective5y had the appropriate competenc4 capabili(i¢s dnd skills lo idenlify or recognise non-c(yrnpliance with gpplicable laws and regulations •we id¢nlificd th¢ laws and regulalions applicable to the charilable Compgny through discussions ivtih dir¢ciors and olher manag¢m¢nL, and fi'om our ¢omiiicr¢iul knowledge And ¢xperien¢¢ of the chariiabl¢ sector in Northcm Ireland. •identifi¢d laws and regulations wer¢ Communicated wlthin lh¢ audit team regularly and th¢ team remained alert lo Instances of non-complian¢e throughout the audit. We assesscd the susccptlbllity of the wmpony's financial slatem¢nts lo mdterial misstalemenl, includin8 obtaining an und¢rst&nding of holy fraud might occur, by: making enquirics of mana8ement a5 to where they considered there was susceptibility lo fraud, (heir knowled8¢ of aclual, suspecled and alleged fyaud. and •considerin8 the incernal controls in plaLc to mitigate risks of fraud and non-compliance ivith 18ws and re8ulatton3. To Bddress Ihe risk of fraud through m8na8em¢nl bias and override of conlrols, we.. 'perfomied analytical proccduves to Identify any unusual or unexpected relatiMshlps; *teSt joumal enlries to identify unusual Irgnsa¢tions' •assessed ivheihcr jud8¢m¢nts and &5sumplions mad¢ in dclermining Ehe accounting estimales deterniined in th¢ preparnlion of Ihc fiiiancial staMcnts were indicaliv¢ of polential bias. and 'invesli8ated the rntionale behind significant or unusu&l transaclions. In resty)nse to the risk of irregulai'ilies and non-complignce with I&ws And regulations, we desi8ned procedures which included, but were nol limited to: 'agreeing financial statement disclore5 to underlying supporting documentstion: •readin8 the minutes of meetings of those ¢har8ed with 8ovcrnance- •¢nquirin8 ofmart8g¢m¢nt as lo a¢iual and potential litigation and Claims. and reviewing coThespondenc¢ with HMRC. Page 13
Causeway and Mid Ulster Women's Aid Independent Auditor's Report to the Members of Causeway 2nd Mid Ulster Women's Aid There are inhereni limitations in our audil pmcedurc5 described alN)ve. Thc more removed that laws and regulations are fiM)m finhncial trdnsactions, thc Ic55 likely it is thAt we would becomc awair ol non-complillncr. Auditing slandards also limit the audit procedures rcquired to identify non-compliance wilh laws and regulalions Lo enquiry of the dirlorS and other managemcnt and the inspection of re8ula(ory and legal coi'r¢5pondencc, if Material missiaieFnenls Ih8l arise due Lo fraud can be hard. lo dciect than those that arise from error as they may involve dcliberatc concealment or collusion. A furthei. description of our responsibilities is available on the Financial Reportin8 Council's website at- www.frc.org.uklauditorsresponsibiliLies. 111is dcscription forn)s parl of our auditor's report. Use nf our report This report is made solely lo the chayilable company's membcrs, as a body. In Accordance with Chapler 3 of PJrL 16 of the Companies Aci 2006. Our 4udit work h&8 been undertaken so that might state the charitable ¢ompany'8 members Ihose rn8Lieis we ar¢ required lo stale Ihem in an auditors, repoKI and for no other purpos¢. To (he full¢ exteni permitted by law, we do not #ccepl or gssume responsibiliLy to anyone oiher ihan the charitable company 8nd the charilable company's members as a body. for our Audit work, for Ihis I'eport, or for the opinions we have fomied. Conaill McGr nior ulu(i)ry Auditor) ror and on bchall. of M.B. McGI'ady & Co, Staiuloiy Auditor Suite 2B Cadosan Huu5e 322 Lisbui'n R08d Belfusl Co. An(rim BT9 6GH Page 14