Ind rstoth Ion We have audited the financial statements of Eonaa Uknh Eachach (the 'cJJaritsble cO]npan for the year ended 31 March 2024 whicb COM the Statejnent of Finallci Activth4 the Ststement of Financial Positioffj the Statanent of Cath Flows aod noks to the financial statements, including a summary of . applithle law and Unital Kingdom AccountiDg Standards (Unital Kingdi)m Generally Accepted A¢couotiDg Pwti¢e), including Flnancial Reling Slandard 102 Tr Financial Rq)ortin8 Stan(tsTd applicable ID the UK and Repub]ic of Ireknd. give a true and fair view of the stats of the c]Mritable compatys affairs at 31 March 2024 and of its Practic4 includiug Financial Rwbng Stanaard 102 The Fitiancial Rwrting Standard app]icable in the UK and Repubb'c of Irclalld,; and Bas18 for opilllon We conducted audit in accordance with Intrznati(xMI Standat& on Auditing (UK) (A$ (UK)) alld applicable law. Our respo1>11]tse8 under Ib¢ stsadarth are filltber da¢ribed in the Auditors, respon811)iliti&s for the audit of tbe financial statallents StiOn of our We are Indepdent of the eIrItIble company in accordance with th¢ &bic41 reqllrthts that are relevant to our Èudit of the finan¢ia] statetn¢nts ill the UK including the FRCs Ethical Stsndrf aod the provisions available for small entities, in the circuthstanc&% out in note 19 to the financial stntem we have fulfilld our Oth ethical responsibditKQ8 in accorthce with thae reqUirn. We believe that the audit evidaKe we have obtained Conekn8lon$ rela to golng coneern In audAting the financial statanent4 we have cOndUd that the Inte& use of the going wnLYrn basis of Bas Oll the work we have we bave not identifid any uucettsints&% rdating to events or conditions tbaL ind1v14hllY or o)lkntivdy. may cast St1fiCant doubt oo the chatitsble compatys ability to continue as a goiog Concern for a pd of at lea¥t twclve months from Wh thc financial 8tat¢meats are authorised for issu relevant 108 of this Teport
f theln MeDI Other lllfornatlon statements or our knowledge obtai0 in the audit or otknise appears to be mataially misstatr& If we whether this rise to a nla] mi&8talement in the financi statements tbanselva tf, basol on th¢ work we have perfornke¢l we conclude that thae is a material misstsknent of this ot} lnf0rniatio we are Opllllons on other JllatteTS prescrlbed by the CompaDk¥ Act 21NJ6 In our Opinio ba8ed t)n the work undutaken in the cour9¢ of the aliL. . the infonnation givcn in th¢ Rep)rt of the TnL%ts for the fjnancial year for whith the financial Matter8 on we are reqlllred to report by ep)n Ln the light of tbe knowl* and understanding of th¢ ¢knitabk company and Its envirolmeut s)btainal in the coll¢ of the audi( we have not identifioa D]ataid MISS in thc Re[ of the Tn rewt to you 1£ in our opinion: from brnnches not visited by w or . the finallciai ststemetts are not in agre¢meot with the accounting re and retsllns: or . we have not received all the Inforntioll and explaDLtioDs we TrqUI for our audi¢ or . the tteeS wete not entitled to take advantage of the small coryies exetnption from the requirement to As explained more fully in the Trustees, Rw)Dsknilitscg Ststeni¢oL the trustees (who are also the director of the charitable company for the pUrym of ¢ompry ]aw} are resp)nsiThle for the preparntion of the fmancial statements and for being satisfied that they give a truc and fair view. and for such internal control tn preparitig the fiaancial ststemeAts. the trustee8 ar¢ rwsthle a&8essing the ¢haritabl¢ COME$ ability to conlioue as a going CO 1th5clos1 as applicable. matters related to going concan and using the going concern b&8is of aountIng e$ the ttustets eithw iDleI to bquidate the clwitabl¢ company or io
dent Audi Our re8ponslbllitles for the audlt of the fin4ncthl statemats Our objective8 are to obtsin reasonable a&SOr about whdhX the flllanc1 statemkts as a whole are free ftom material misstatemfflL whdher ¢kn to fraud or ll)r. and to issue a Rett of the Independent AuditorJ that Includ (yur Opinio Reawnable aswrdnce is a bigh level of a&8uranc4 but is llot a suarantee that an audit eonductcd in acccfdance with ISAS (UK) will always detect a nii&8tstQDent when it exists. they could reasonknly be expthi to InduCe the ewnomic &iS1 of usas tsken OD th¢ b&qis of these financial statements. trregulariti4 including frau(L are of nOn-conlIance witb jaws and regulations. We design prncethm in line with our r£4]]1tiffj Outlined alK>V4 to de material misststcm4xts in reSpt of irre2ulaTAties. including frau(L The extent to wbich our pr[teth are capable of detg irrcgularities, including fraud is detailed below: Based on our undez5tanding of the compw 2nd industy. we identifitsl tbe inCIpal risks of non.complianc¢ with law3 and regulations as tbose tbat have a direcr impact on the detamitiOll of material We evaluated ntsoagemenvs incentives and opportorritiG8 for f[wthlt manipuktion of the financial identified jaws and Tegulations throughout the audit team and [en]ll alert to any mdications of non-compliance th[ghOUtthc audiL Auditprocth fOrMal inchthl but were not limital to: non•cornpliance with laws and regulation and fcau In addressing the risk of fraud tbrougb Dlanagemot ovaide of c(mtrol4 testing tbe apprOlatje$9 of Is professi(wl sceptici8m thzougbout the audiL We also:. Identify and ass Ibe risk5 of matetid misstatment of the financial statemeDts whether due to fraud or error, design and pcrfozm audit prcth to those tisk4 and obtain auth't evidence that is The risk of not dtitig a matsrlal misstatcment TlI[Eg from fraud is hi8ber than for one resulting from as fraud may involve collusion, appropriate in the circumstanc4 but Jwt for the of cxpressing aa opinion on the effectiveness of the chaTities lotern control. relatsd disdosures made by the tne& Perform analytical procth to ideotify aay or tEtati(thps that DY indicate risks of material Mitatement thie to fraud or error. li
Conclude on the approtene&s of the trustees. u8¢ of the going C(c basis of accounting and based on the audit evidence obtsintsl whetber a material uncutsinty exists related to events or cotiditioog tIt may cast Significant doubt on tbe charities ability to collti a going concern. tf we conclude that a meriBI ullcerty c we ate wuirAI to draw atteotiOD in our aUdItS w to the related disclosur&4 in the financial statemcnts or, if such disclosures ate inad to mcwjify our opioioL Ciur nclUsionS are based on the audit eNiden¢e obtained up to the datc of our th1t(S rqyxL However. future events or LThdition5 and whether the financial stateMts repretyt the und¢TlyiJJg tfansacti(ffls and events in a maDner that timing of the audit and sigaificant awlit fiJ]n induding significant deficiencies in interDal control that we identify during our audit. A further desoiption of our r¢spollsJlJiEities tr the audit of the financial statemfflts is located on the part of our Report of the IndendtAd1tOrs. Use of our Ttport This report is made soldy to the Chl18b1¢ cornp•ty8 memlw 58 a boty. in with Ch8Pter 3 of Part 16 of the C(xnpaoies Act 21J)6. (kn autht work bas bern uudatth $0 that we might stste to the Chitable compan$ mernbers th¢ mattern we are requir to state to them in an auditots, repjrt and for no otlw purpose. To the fi¢St extent pellnitted by kni. we do not accept or a&sume responsibility to allyone other than e charitable company and th¢ ¢IrItable c4waty8 me0th &s a body. for our audit worK for Billy Drak¢ ( or StstUt Auaitor) for 8Thd on behalf of Lynn Drake & Co Ltd Statutory Auditors 18t FIoor 34 B-D Main Street Moira Co. ArnEb r67 OLE 6 Deeanber 2024 12