INDEPENDENT AUDITOR'S REPORT to the Members of Community Advice Newry, Mourne & Down {A company limlt$d by guarantee, not havln9 a share capital) Report on the audit of the financial statements Oplnlon We have 8udited the company financial statements of Community Advice Newry, Mourne & Down {'Ihe company'l for the financlal year ended 31 March 2023 whlch comprise the Statement of Financial Activltles (Incorporating an Income and Expenditure Account), th8 Balanco Sheet and nolos lo the flnanclal statements, including the summary of slgnlftcant accounting pollcles set out in note 2. The financlal reporting framework that has been appli,+d In thelr preparatlon Is applicable law and Dniled Kingdom Accountlng Standards, including FRS 102 'Th8 Flnanclal Reportlng Standard applicable In the UK and Republic of Ireland. and Accounting and Reporting by Charltles.. Statement of Recommended Pracllce applicable to charltles prep8rfng their accounts in accordance with FRS 102. In our opinion, when reportlng in accordance wllh a falr presentation framework th8 financlal statements.. glve a true and fair vl8w of the state of the company's affalrs as al 31 March 2023 and of its surplus for the financial year than ended., have b8en properly prepared In accordance wlth United Klngdom Gen8rally Accepted Accounting Practice. and have been prepared In accordance with the requlremenls of the Comp8nies Act 2008 and the Charlll8s Act (Northern Ireland) 2008. Basls for oplnlon We conducted our audil in accordance wlth International Standard8 on Audlllng (UK) IISAS (UK)) and appllcable law. Our r&sponslbllltles under those standards are further described in thè Audllor's rasponslbllities for the audit of the rinanclal statements section of our report, We are independent of the company In 8ccordance with ethical requlrem8nts that are relevant to our audll of the financSal stalem8nts In the UK. Including the FRC'S Elhical Standard, and w8 have fulfilled our olh8r 81hlcal responsibilities in accordance wlth these requlrements. W6 believe that the audlt evldence we have obtalned Is sufflclenl and appropriate to provlde a basls for our oplnS0n. Con¢luslons rolatlng to golng concarn In audiling the flnanclal slatomenls, we hav8 concluded that the directors. use of the golng concern basls of accounting In the pr6parallon of Ihe financial stalem8nts Is approprlate. Based on the work we have performed, we have not Identlfled any materlal uncertalnlios relating lo events or condlllons that, Individually or co118cllvely, may cast significant doubt on th8 company's ablllly lo conllnue as a going concern for a perfod of at least e1ve months from the date when the financlal statements are aulhorlsed for Issue. Our responslbllllles and the responsibilities of the dlrectors wllh respect lo going concern are descrlbed In the relevant secllons of Ihls report. other Informatlon The other information comprlses the Information included In the annual report other than the financial slalements and our Audllorfs Report Ihereon. The dlreclors are respons5ble for the other Informallon contalned wlthln the annual report. Our oplnlon on the financlal statements does not cover the other Informallon and, except lo the extent otherwlse axpll¢ltly staled In our report, we do not express any form of assurance concluslon thereon. Our responsibility 13 to read the other information and, In dolng so, conslder whether the other informallon Is materially Incon31stent wlth the financi81 statements or our knowledge obtained in the course of the audlt, or otherwlse appears to be materially mlsstated. If we Identify such material incon8islencles or apparent malerlal mlsslatements. we are required to delermlne whelh8r thls glves rise to a material misslatemenl In the tlnanclal statements themselves. If, based on the work we have performed, we conclude that there is a material misstalernenl of:.èllS Other Infarmallon, we are required lo report that fact. We have nK)Ihlng to report In this regard. Oplnlon ¢n other matter prescrlbgd by the Companles Act 2006 In our opinion, based on the work undertaken in the course ol the audit., the information given in the Directors. Annual Report for the financial year for which the financlal statements are prepared is consislenl with the financial statements,. and the Directors, Annual Report has been prepared in accordance with applicable legal requirements. 10
INDEPENDENT AUDITOR'S REPORT to the Members of Community Advice Newry, Mourne & Down (A company limited by guarantee, not having a sharo capital) Matters on which we are requlred to report by exception In the light of our knowledge and understanding of the company and ils environment obtained in the course of the audit, we have not Identified material mlsstatemenls In the Directors, Annual Report. We have nothing to report In resp8Ct of the followlng matters where the Companles Act 2006 requlres us to r8POrt to youll, In our oplnion: adequate accountlng records have not b88n kept,, or the flnanclal stslements are not in agrttement wlth th& accountlng records and turnS. or certain disclosures of dlr8Ctors' remuneration specified by law ar8 not made,. or the dlreclors were not entllled to prepare the financial statements in accordance wlth the small companles reglme and take advantag8 of the small companies, exempllon In preparfng the Dlrectors, Annual Report. Rosponslbllltlas of dlrectors for tho flnanclal statements As explained more fully In the Sl8tament of Dlreclors, Responslbllltles sel out on page 9. the directors are responslble for the preparatlon of the flnanclal statements and for being satisfied that they glve a true and falr vlew, and for such internal control as they detemine is necessary to enable the preparallon of financlal statements that are free from material misstalemenl, whether due to fraud or error. In preparing the financlal slal8ments, the directors are responsible for assesslng th& company's ablllly lo conllnue as a going concern, dlscloslng, as appllcable, mallers related lo golng concern and uslng the golng concem basls of accounting unless management elther Intends to liquidate the company or lo ceaso operallons, or has no reallstic alternatlvo but to do so. Audltor'ts rosponslbllltles for the audlt of the flnanelal statemènts Our oblecllves are to obtain reasonable assurance about whether the financi81 statements as a whole are free from materlpl mlsstatement, whether due to fraud or 8rror, and lo issue an Auditorfs Report that Includes our oplnlon. Reasonablg assurance Is a hlgh levrjl of assurance, but Is not a guarantee that an audll conducted In accordance with ISAS (UK) wlll always d8tecl a material misstatement when il exlsts. Mlsslalam8nts can arlse from fraud or error and are considered materlal If, Indlvldually or In the aggregate, they could rèa50nably b8 8XP8cled to Influance the econornlc decisions of usors taken on the basls of these financial statements. Irregularllles, Including fraud, are Instances of non-compllance with laws and regulations, We design procedures In Ilne wlth our responslbllltles, ouuined above. to detect mat8rlal mlsslalements In respect of Irregularllie$, including fraud. The gxtant to whlch our procedures are ¢apable of d818Ctlng IrregularS11gs, Includlng fraud Is delall8d below,, Furthar Informatlon regardlng the scgpe of our responslbllltles as audltor As part of an audit In accordance wllh ISAS (UK), we exercise professlonal Judgement and malntaln professlonal scepticism thraughout the audlt. We also: Identify and assess the rlsks of malerfal mlsslatement of the financlal statements, whether due to fraud or error, design and perform audll procedures responslve to those risks, and obtain audit evidence that Is sufflclent and appropriate to provlde a basls for our oplnlon. The risk of not detecting a material rnlsstalement resultlng from fraud Is higher than for one resulllng from error, as fraud may Involve collusion, forgery, intentional omlsslons. mIsrep8ent8tI0ns, or the overrlde of Internal control. Obtaln an understanding of intemal control relevant to the audlt In order lo deslgn audit procedures that are approprlate In the circumstances, but not for the purpose of expresslng an opinlon on the effectiveness of the company's inlemal control. Evaluate the appropriateness of accountlng pollcle8 used and the reasonableness of accounllng estimates and related dlsclosures made by directors. Conclude on the approprlateness of the dlrectors, use of the going Coriknem basls of accounllng and, based on the audit evidence obtalned. whether a malerlal uncertalnty exists related to events or conditions that may cast Significant doubl on the company's abillly to continue Bs a going concern. If we conclude that a materlal uncertalnly exists, we are required to draw attention In our Auditorts Report to the related disclosures in the financial slalements or. if such disclosures are Inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up lo the dale of our Audilorfs Report. However, future events or conditions may cause the the company to cease lo continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
INDEPENDENT AUDITOR'S REPORT to the Members of Community Advice Newry, Mourne & Down {A company limited by guarantee, not having a share capital) We communicate with those charged with governance regardlng, among other mallers, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in inlemal control that we Identify during our audlt, The purpose of our audlt work and to whom we owe our raspon$lbllltlo$ This report Is made solely to the company's m8mbers, as a body, in accordance wllh Chapter 3 of Part 16 of the Companles Act 2006, Our audlt work has been undertaken so that w& mlght stste to the Company's members those matters w8 are required to slate lo them. .11 an audltols report and for no other purpose. To th8 fullest oxlent permitted by law, we do not accept or assurne responsibility to anyon8 Other than the company and the company's members as a body, lor our audlt work, for this report, or for the opinlons we have fomed. Darragh Co (Senlor Statutory Audltor) for and on behalf of DALY PARK & COMPANY LTD Chartered Accountants and Registered Audllors 6 Trevor Hlll Newry Co. Down BT34 1DN Northern Ireland 15 Docember 2023 12