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 Re￿ling 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 respo￿1>11]tse8 under Ib￿¢ stsadarth are filltber da¢ribed in the Auditors,
respon811)iliti&s for the audit of tbe financial statallents S￿tiOn of our We are Indep￿dent of the
eI￿rItIble company in accordance with th¢ &bic41 reqllrth￿ts 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 In￿te& 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 ind1v14h￿llY or o)lkntivdy. may cast St￿1fiCant doubt oo the chatitsble compatys ability to
continue as a goiog Concern for a p￿d of at lea¥t twclve months from Wh￿ thc financial 8tat¢meats are
authorised for issu
relevant ￿10￿8 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 n￿la] 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 a￿liL.
. 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 e￿p￿)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 Inforn￿tioll and explaDLtioDs we TrqUI￿ for our audi¢ or
. the t￿￿teeS 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 a￿ountIng ￿￿e￿$ the ttustets eithw iDle￿I 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 whdh*X the flllanc1￿ statemk*ts as a whole are free
ftom material misstatemfflL whdher ¢kn to fraud or ￿ll)r. and to issue a Re￿tt 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 Indu￿Ce the ewnomic &iS1￿ of usas tsken OD th¢ b&qis of these
financial statements.
trregulariti4 including frau(L are of nOn-con￿lIance witb jaws and regulations. We design
prncethm in line with our r£4￿￿]]1tiffj Outlined alK>V4 to de￿ material misststcm4xts in reSp￿t of
irre2ulaTAties. including frau(L The extent to wbich our pr[teth￿ are capable of det￿g 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 detami￿tiOll of material
We evaluated ntsoagemenvs incentives and opportorritiG8 for f[wthl￿t 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 apprO￿lat￿je$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 d￿titig a matsrlal
misstatcment T￿lI[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 tn￿e&
Perform analytical procth to ideotify aay or tEtati(thps that D￿Y indicate risks of
material Mi￿tatement thie to fraud or error.
li

Conclude on the appro￿￿tene&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 tI￿t may
cast Significant doubt on tbe charities ability to collti￿ ￿ a going concern. tf we conclude that a m*eriBI
ullcer￿ty c￿ we ate wuirAI to draw atteotiOD in our aUdIt￿S 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 stateM￿ts repretyt the und¢TlyiJJg tfansacti(ffls and events in a maDner that
timing of the audit and sigaificant awlit fi￿J]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 Inde￿nd￿tA￿d1tOrs.
Use of our Ttport
This report is made soldy to the Ch￿l18b1¢ 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 $0 that we might stste to the
Ch￿itable compan￿$ 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¢ ¢I￿rItable 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. Arn￿Eb
r67 OLE
6 Deeanber 2024
12