INDEPENDENT AUDITOR'S REPORT to the Members of Northern Ireland Amenity Council (A company limited by guarants•, not havlng a sham capltall Report on tho audlt of the flnan¢lal statsments Oplnlon We have audited the charity financial statements of Northem Ireland Amenty Council Cthe charity,) for the financial year ended 31 March 2023 wthich comprise Ihe Statement of Finan¢ial Activrtvas lincoTporats'ng an Income and Expenditure Account). the Balance Sheet, the Statement ofcash Flows and notes lo the financial statements, including trte summary 0fgnificant accounb'ng policies set out in note 2. The financial reporth.ng framework that has been applied in their preparation is applicable law and United Kirbgdom Accounbng Standards, induding FRS 102 "The Financial Reporting Siandard applicable in the UK and Republic of Ireland". aPYing Seth"on 1A of thal Standard and Accounting and Reporting by Charities". Statement of Re¢cMendj Prackn"ce applicable to charitses preparing their accounts in aCrdanCe with FRS 102. In our opinion. when reporbro in accordance with a fair pre5entstion framthwork the finanaal statements.. give a true and fair view of the state of the chartty's affairs as at 31 March 2023 and of ts deficit for the financial year then ended., have been properly prepared in accordance with United Kin9d¢Jn Generatty Accepted Accounting Praclice., and have been prepared in accordanc* vnth the requirements of the Companies Act 2006 and the Charities Act (Northern Ireland) 2008. Basls for opinion We conducted our audtt in accorrJan¢e vAth Intemationat Slandards on Auditwig (UK) (ISAS (UIQ) and arplicable law. Our responsibilities under those stsndards are fvrther described in the Audttofs responsibilitie$ for the audit of the financial statements section of our reporL We are independent of the charity in accordance with ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordan vth these requirements. We believe thatthe audit evidence we have obtained is sufficient and appropriate to promde a basis our opinion. Concluslons rglating to going coficem In audiiing the financial ststements. we have conduded that th6 trustees. use ofthe going concem basi5 of accounting in the preparation of the financial ststements is appropriate. Based on the Work we have perfonned, we have not identified any material uncertainties relating to events or condrtFons that, individually or couectively, may st significant doubt on the thariws ability to continue as 8 going concem for a pericKI of at least thlve months from the date when the financial statemerrts are aulhorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem a described in the relevant sections of this repo Other Infomiallon The dher infomation comprises the infonnaty'on induded in the annual report other than the financial ststements and our Auditols Report thereon. The trustees are responsible for the other infomiab.on contained wlhin the annual reporL Our opinion on the financial statements does not cover the other information and. except to the exlent otherwise explicitly stated in our report, we do not express any fomi of assurance condusion thereon. Our responsibility is to read the other infomab'on and. in doirKJ so, consKler whether the other infomiation is materially inconsistent with the finanryal statements or our kn¢)wledge obtsined in the course of the audit. or otherwise appears to be materially misststed. If we identify such material inconsistenc4es or apparent material misstatements. we are required to detemiire whether this gives rise to a material misstatement In the financtal statements themselves. If, based on the work we have performed. we condude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to rerK>rt in this regard. Oplnlon on oth•r matter pregcribed by tho Companies Act 2006 In our opinion, based on the WO urKlertaken in the wurse of the audit. the infomialion given in the Trustees. Annual Report for the financial year for the financial ststements are prepared is consistent wlh Ihe finanaal slatements: and the Tru$tee$' Annual Report has teen prepared in awordance with applic¥ble legal requ1MentS.
INDEPENDENT AUDITOR'S REPORT to the Members of Northern Ireland Amenity Council {A company Ilmlt•d by guarant••, not havlng a shr• c•pii41) Mattern on whlch are requlred to report by eXCepOn In the Ipht of our knovAedge and understanding of the charity and its enmronment obtained in Ihe course of the audit, we have not identified material misstatements in the Trustees, Annual Report. We have nothing to report in resped of the foltowing matters where the Companies Aci requires us to report to you if. in our opinion". adequate accounting records have not been kept." or the financial statements are not in agreement wrth the accounting records and retums; or certain disdosures of trustees, remuneratson specified by law a not made." or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and tske advantsge of the small companies. exemption in preparing the Trustees. Annual Report Responslbllilles of trustees for the financial statements As explained more fvlly in the Ststement of Trustees. Responsibilities set oul on page 6. the trustees are responsible for the preparation of the finanThal ststements and for being sab'sfi that they give a true and fair VEW, and for such intemal control as they detemiine is necessary to enable the preparation of finanual ststements that aTr free from material misstatemen( whether due to fraud or error. In preparing the finanaal statements. the Injstees are responsible for assessing the charity's abilty to continue as a going concem, disdosing, as applicable. matters related to going concem and using the going COnM basis of arxounting unless management ether interth to liquidate Ihe chanty or lo ase operations. or has no realistic alternative but to do so. Auditorfs responsibilitie$ for tho audlt of the financlal Statements Our objectives are to obtain reasonable assurance about whelher the financaal statements as a whole are from material misstatement. wthether due to fraud or error. and to issue an Auditorfs Report that indudes our opinion. Reasonable assurance is a high level of assuran. but is not a guarantee that an audit conducted in accordan wilh ISAS {UKI will aayS detect a material misstatement when it exists. Misstatements can arise from fraud or error and are nsidered material if, indmdually or in the agjregate, they could reasonably be expetsd to Influen the economic decision$ of usets laken on the baS of these finanoal ststements. Irregularities. induding fraud, are instances of nOn<0mlanCe wrth lavL8 and wtjlatsons. 1Ole design procedures in line with our responsibilities. oudined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detectiryJ irregularitses, induding fraud is detailed below.. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non compliance with laws and regulations, was as follows". l. The engagement parther ensured that the engagement team collectively had the appropriate coMWen, capabilities and skills to identify or recognise non-compliance with applicable laws and regulatsons", 2. We idenbfied th8 Saws and regulations 8PF4icable to the company through discussions with directors 8nd other management. 3. We focused on sFeffic laws and regulats'ons which we considered may have a direct material effect on the financial statements or the operations of the company, To address the risk of fraud through management bias arK1 override of controls, we.. 1. Perfomied 8nalyts.cal proc&Jures to identify any unusual or unexpectsd relationships", 2. Investigated the rationale behind significant or unusual transactions. In SpOnSe to the risk of irregularities and nOn-C1ance with taws and reguSats'ons. we designed procedures which induded, but were not limited to: l. Agreeing financ4al statement disclosures to undedying supporttng documentstion., 2. Reading the minutss of meetings of those charged wth govemance.. 3. Enquiring of management a$ to actual and potential libgation and daims" 4. Revievmng corresrM)ndence with HMRC. Companies House and the company's Wal adwsors.
INDEPENDENT AUDITOR'S REPORT to the Members of Northern Ireland Amenity Council IA cornpany Ilmlted by 9413ftle•, not h•vlng a $har• Ptan Further information regarding the scope of our responsibilities as auditor As part of an audit in accordance with ISA8 (UK), we exercsse professional judgement and maintsin professional s¢epti¢ism throughout the audrt. We also: Identrfy and assess the risks of material misstatement of the ffinanoal statements, whether due to fraud or error, design and perform audit Procedures responsive to those risks. and obtain audrt eVKIen that is suffirient and appropriate to provide a basis for our opinion. The nsk of not deteGting a material misstatemenl resulting from fraud s higher than for one resulting frcyn emr, as fraud may involve collusion. forgery. intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of intemal control Ievaftt io the audr( in order to design audit procedures that are appropriate in the circumstanS. but not for the purpose of expressing an opinion on the effectiveness of the chanty's intèmal control. Evaluate the appropriateness of aCunting F18$ used and the reasonabteness of accounting esb'mates and related disclosures made by trustees. Condude on the appropriateness of the trustees, use of the gn9 concem basis of accounting and, based on the audit evidence obtsined, whether a material uncertainty exists related to events or conditions thal may cast significant doubt on the charity's ability to conb'nue as a going concem. If we condude that a malerial uncertainty exists. we are required to draw attent.on in our Auditols Reportto the related disclosures in the financial slalements or. if such disdosures are inadequate, to modfy our opinion. Our conclusions are based on the audit evidence obtained up to the date of ourAuditorfs Report. However. future events or conditions may cause the charity to ase to continue as a going concem. Evaluate the overall presentation, structure and content of the financial statements. induding the disclosures, and whether the financial statements represent the undertying transactions and events in a manner that achieves fair presentation. We c(Immunicate wlh those charged govemance regarding. among other matters. the planned scope and timing of the audit and swnificant audtt findings. including any significant defiuencies in intemal control that we identsfy during our audit The purpos• of our audit work and to whom wo owe our responslbilitles This port is made solely to the charity's membets. as a body, in accordan wth Chapter 3 of Part 16 of the Companies Act 20C6. Our audit work has been undertaken $0 that we might state to the chantys members those matters we are required to State to them in an auditoVs report and for no other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibilty to anyone other than the charity and the charity's members as a body, for our audrt work, for this rep for the opinions we have fomed. A* Mr Miko Nanglé (Sanior Slatutory Auditor) forand on behaH/of DNT CHARTERED ACCOUNTANTS Chartered Accountants and Statutory Auditor Omeau House 91-97 Omeau Road Belfast BT7 1SH
Northern Ireland Amenity Council IA ¢omp•ny limlted by g¥Jarantee. not havlng a share capltall STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 31 March 2023 The trustees. who are also directors of Northern Ireland Amenity Counal for the purposes of company law, a responsible for preparing the finan(aal statements in accordanee vAth applicable law and gUlationS. Company law requires the trustees as the dife¢tor5 to prepare financial ststements for each financial year. Under that law Ihe trustees have elected to prepa the financial statements in accordance wrth Unrted K"rngdom Generalty Accepted Accountsng practi (United ngdorn Accountsng Stsndards and applicable Saw) induding FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Iretand" Seclion 1A (Small Entities). Under company law the tnjstees must not approve Ihe financial statements un58SS they are satisfied that they give 8 true and fair wew of the stste of affairs of the company and of the surplus or deficFt of the company for that period. In prepanng these financial statements, the trustees are required to.. select suitsble accounting policies apply them consistently,. observe the methcNJs and prinaples in the Charities SORP make judgements and accounting estimates that are reasonable and prudent. stste whelher the financial Statnents have been prepared in accordance 1th applicable accounting standards, identify those stsndards, and nots the effect and the reasons for any material departure from those standards.. and prepare the finanaal statements on the gOij conrn basis unless it is inappropriate to presLme that the charity will continue in operation. As explained in note 3. state whettEr the applicable in the UK and Republic of Ireland FRS 102 has been followed: The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the chartty's transactions and disclose Wfth reasonable accuracy at any time the financial position ofthe charity and enable them to ensure that the financial statements comply the Companies Act 2CX)6 and. They are also responsible for safeguarding the assels of the charity and hence for laking reasonable steps for the prevention and detectTron of fraud and other irregularities. In so far as the trustses are aware: there is no relevant audit infomiation (information needed by the chaws auditor in connection with preparing the audilorfs report) of which the charity's auditor is unaware. and Ihe trustees have tsken all the steps that Ihey ought to have taken as trustees in order to make themselves aware of any relevant audit infomiab'on and to estsblish that the charitys audrtor is aware of that infomiation. Approved by th rdofT stee3 nd slgned on Its behalf by: Mr Smyth Trust•• L4IU&K.E Miss Muskett MBE Trustee